Regulation 10 Return of repaid contributions

In regulation C14 after paragraph (9) there shall be inserted the following paragraph—

“(10)

For the purposes of this regulation, a person is to be treated as being in pensionable employment if he is paying additional contributions under regulation C8 or C8A and such person may, except where paragraph (2)(b) applies, elect to make the return by instalments under paragraph (7).”.