Paragraph 16 I1
Northern Ireland Not yet in force
Where—
(a)
a deduction has fallen to be made under paragraph 15(2) or (3) or an election has been made under paragraph 15(4); and
(b)
there is then a retrospective increase in the person’s contributable salary; and
(c)
the consequent recalculation of the amount of the deduction or lump sum and of the appropriate terminal sum results in a greater increase in the amount of the deduction or lump sum than in the terminal sum,
the person, or as the case may be his widow or widower or a beneficiary nominated under regulation E23, may notify the Department in writing that the amount of the deduction made or lump sum payable is not to be increased.
Annotations
Commencement
- I1
Sch. 6 para. 16 in operation at 2.11.1998, see reg. A1