S.I. No. 455/1998 - Local Government (Superannuation) (Consolidation) Scheme, 1998

• (b) if he or she does so accept such a position or subsequent such positions, and either a spouse's and children's pension scheme reciprocal generally with this Chapter does not apply to him or her or where such a scheme does apply to him or her but he or she dies with less than the minimum service to qualify for benefit thereunder or he or she ceases to hold such a position in corresponding circumstances to those which applied to the cesser of his or her contributing membership with the local authority and does not accept any other position service in which is capable of being reckoned under this Scheme where a spouse's and children's pension scheme reciprocal generally with this Chapter applies to him or her,

then the local authority with which he or she was in employment before such cesser shall return to him or her, or to his or her legal personal representative, the aggregate amount of the contributions which he or she paid under articles 211 and 215(5) together with corresponding contributions, if any, which he or she paid in respect of service which is capable of being reckoned under this Scheme and which have not otherwise been returned.

• (2) In any case other than a case mentioned in sub-article (1), the local authority shall return to a member on his or her ceasing to be a contributing member, or if his or her membership ceases due to death, to his or her legal personal representative, such part of his or her initial and immediately subsequent contributions as is necessary to secure that the period in respect of which contributions are paid by him or her, without being returned, does not exceed forty years.

• (3) Where any contributions are returned under this article they shall be returned without interest.

• (4) Where a local authority return contributions under this article and the amount returned includes a sum for contributions made by the person in question in respect of service which is capable of being reckoned under this Scheme and held by any other body, that body shall, subject to article 280, recoup such sum to the local authority.

• (5) Where a body, service under which is capable of being reckoned under this Scheme, returns contributions made under this article and the amount returned includes a sum for contributions held by any local authority, that local authority shall, subject to article 280, recoup such sum to the body.

213 Repayment of contributions.

213.

213. (1) Where contributions are returned by a local authority to a person under article 212, and

• (a) this Chapter subsequently applies to him or her, or

• (b) he or she subsequently becomes a member of a scheme granting pension rights which are reciprocal generally with this Chapter being a person who is employed in a position service in which is capable of being reckoned under this Scheme,

he or she shall be entitled to repay such contributions to the local authority together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and if he or she does repay the said amount and any other body recouped any part of it, the local authority shall, subject to article 221, make the appropriate repayment to the other body.

• (2) The provisions of article 104(5) shall apply to contributions repaid under this article.

214 Former members becoming contributing members.

214.

214. (1) Where a former member becomes a contributing member within the meaning of this Chapter, any prospective entitlement to spouse's pension or children's pension under this Chapter in respect of his or her previous membership or under Chapter 1, 2, 3, 4 or 5 of this Part shall be disregarded.

• (2) Where this Chapter or Chapter 1, 2 or 5 of this Part had at any time previously applied to a person who becomes a contributing member within the meaning of this Chapter, and such person had paid periodic contributions under any of the said Chapters, the period in respect of which he or she paid such periodic contributions shall be excluded in determining the number of relevant years under article 215(10) where,

• (a) no return of contributions is, or was, made, or

• (b) such contributions, having been returned, are repaid in accordance with article 213.

• (3) Where a person to whom sub-article (1) applies became a former member by retiring on pension the contribution payable under article 215(2) at the termination of his or her final period of contributing membership shall be reduced by the amount of the contribution paid under that article or under article 128(2), 148(2) or 192(2) when he or she became a former member, no return of that contribution having been made.

215 Non-periodic contributions.

215.

215. (1) Subject to article 223, where a member was married at any time during the period during which this Part applied to him or her and he or she ceases to be a contributing member and such cesser is due to,

• (a) death, or

• (b) retirement on pension or resignation with entitlement to a preserved pension,

then, unless the number of relevant years is nil, a contribution under this article will be payable by way of reduction in the amount of a member's lump sum or death gratuity or preserved lump sum or preserved death gratuity, or in such other manner as the local authority may require.

• (2) A contribution under this article shall—

• (a) be equal to one per cent. of the member's pensionable remuneration multiplied by fifty-two multiplied by the number of relevant years, or

• (b) in the case of a member who is fully insured, other than an established employee, the contribution shall be equal to one per cent. of his or her net pensionable remuneration, multiplied by fifty-two, in respect of so much of his or her relevant years as,

• (i) is pensionable local service given on or after the 27th day of May, 1977, or is a period added under article 90(2) or (3) in respect of pensionable local service given by the member on or after that date, or

• (ii) is pensionable local service which the member would have had on or after the 27th day of May, 1977 if he or she had not died or retired because of permanent infirmity of mind or body before he or she reached age 65 or is a period which would have been added if the member had not died or retired because of permanent infirmity of mind or body before he or she reached age 65,

subject to the proviso that where the contribution is being deducted by way of reduction in the amount of a member's lump sum, it shall be based on the pensionable remuneration, regard being had to article 106(7), by reference to which the lump sum is determined.

• (3) Where the contribution is being deducted from a preserved lump sum or preserved death gratuity, the contribution will be calculated by reference to the pensionable remuneration, as increased under the Pensions (Increase) Act, 1964 (No. 10 of 1964), if appropriate, on which the preserved lump sum or preserved death gratuity was based.

• (4) Where, subsequent to the date on which a member ceases to be a contributing member, the pension payable to him or her or to his or her spouse (but not the lump sum or death gratuity) falls to be increased otherwise than in accordance with the Pensions (Increase) Act, 1964 , and regulations thereunder, the local authority may adjust the amount of the contribution under this article to take account of the increase.

• (5)
• (a) (i) At the discretion of the local authority and subject to conditions specified by the Minister, a member may elect to pay to such local authority over a period specified by the Minister, additional contributions equal in each case to the amount of the periodic contributions payable in respect of that period or, as respects a person who is sharing wholetime employment with one other employee under an approved job-sharing scheme, twice such amount, and in case one or more such additional contributions are made, this article shall apply to the person by whom the contribution or contributions is or are made subject to the following modification, namely, in calculating what is the number of relevant years that number shall be reduced by the said specified period for every contribution made by the person under this sub-article.

• (ii) Where in any local financial year up to an including the local financial year ending on the 31st day of December, 1998, an additional contribution is paid by a member under subparagraph (i) and in that year the member has less than 250 service days the additional contribution shall be returned to him or her and the provisions of subparagraph (i) shall not have effect in relation to that additional contribution.

• (b) In any period each additional contribution as referred to in paragraph (a)(i) shall be of an amount equal to the periodic contributions paid by the member in that period, save that, in the case of a member who is fully insured, it shall be of an amount equal to the periodic contributions which would be payable by him or her if he or she were not fully insured, where his or her relevant years comprise reckonable service given before the 27th day of May, 1977 and the reduction consequent on the payment of the additional contribution is to be made from the number of his or her relevant years which consist of such reckonable service.

• (6)
• (a) For the purposes of this Chapter any period by which the number of relevant years is reduced on account of payment of contributions under sub-article (5) shall be regarded as having been served with the local authority to which such contributions were paid.

• (b) The provisions of article 102(4) shall apply to contributions paid under sub-article (5).

• (7) Service in excess of forty years shall be disregarded for the purpose of this article.

• (8) Where a member to whom this article applies gave service otherwise than as a registered employee but which is capable of being reckoned under this Scheme, any portion of that service during which he or she paid periodic contributions under a scheme which is reciprocal generally with this Chapter may, provided those contributions were not returned to him or her, or, having been returned, are repaid by him or her, be excluded in determining the number of relevant years under this article.

• (9) Any reduction effected under this article in the amount of any lump sum shall be left out of account for the purposes of article 99, and, accordingly, the question whether any and, if so, what gratuity may be granted under the said article 99 shall be determined as if no such reduction as aforesaid had been or had to be made.

• (10) In this article "the number of relevant years" means—

• (a) in the case of a member who, being then married, ceases to be a contributing member,

• (i) where such cesser is caused otherwise than by death or retirement because of permanent infirmity of mind or body, the number of years of pensionable local service which he or she then had,

• (ii) where such cesser is due to death or retirement because of permanent infirmity of mind or body, the number of years of pensionable local service which he or she would have had if he or she had served to age 65, reduced in each case by the number of years, if any, for which periodic contributions have been paid by him or her and are not returnable;

• (b) in the case of a member who being then unmarried, ceases to be a contributing member, the number of years of pensionable local service which he or she had on the date of termination of his or her last marriage before such cesser reduced by the number of years, if any, for which periodic contributions have been paid by him or her and are not returnable.

216 Allocations under article 108 not to affect rights under this Chapter.

216.

216. The fact that article 108 (which enables the partial allocation of pensions to wives and dependants) applies to a member shall not affect his or her rights under this Chapter and the pension payable under this Chapter in respect of the service of a member shall be calculated as if any surrender under the said article 108 had not been made.

217 Provisions affecting article 109.

217.

217. A spouse's or children's pension granted in respect of a person in respect of whom an allowance is payable under article 109 shall be taken into account for the purpose of determining the amount of the said allowance under article 109 and such allowance together with any spouse's or children's pension shall not exceed five-sixths of the remuneration (inclusive of the money value of emoluments (being any apartments, rations or other perquisites in kind), if any) of the position in which he or she received the injury.

218 Marriages of members whose early death is to be foreseen.

218.

218. Where a member marries and—

• (a) he or she dies within the year beginning on the date of the marriage, and

• (b) there are no children born of the marriage, and

• (c) the local authority is of the opinion that his or her death within the year beginning with the date of the marriage was, at that date, to be foreseen by him or her or his or her spouse,

for the purposes of this Chapter the marriage may be regarded by the local authority as not having taken place, and in case the marriage is so regarded all necessary adjustments (including, if need be, repayment to the local authority of sums paid in respect of pensions already granted under this Chapter and returns of contributions made under this Chapter) shall be made accordingly.

219 Giving of information.

219.

219. (1) A member shall give to to the local authority such information as is necessary for the proper operation of this Chapter in relation to the member.

• (2) The spouse of a deceased member shall give to the local authority such information as is necessary for the proper operation of this Chapter in relation to him or her or any children of that member.

• (3) The legal personal representative of a deceased member shall give to the local authority such information as Is necessary for the proper operation of this Chapter in relation to the spouse or any children of that member.

• (4) A person having the care of a child of a deceased member shall give to the local authority such information as is necessary for the proper operation of this Chapter in relation to that child.

• (5) Payment of pension under this Chapter shall be subject to the making by the spouse, or where a children's pension is not payable to the spouse, the person having the care of the children in question, of such declaration as the local authority consider necessary, and a person to whom any such payment may be made shall not be entitled to receive such payment if he or she falls to make any such declaration.

220 Pensions to be inalienable.

220.

220. Every assignment of or charge on, and every agreement to assign or charge, a pension payable under this Chapter shall be void and on the bankruptcy of any person entitled to a pension the pension shall not pass to any trustee or other person acting on behalf of the creditors.

221 Application of certain provisions of Part VII.

221.

221. In the application of Part VII to this Chapter any period reckoned for which contributions were paid under article 215 shall be regarded as having been served with the local authority to which such contributions were paid.

222 Application of Chapter 3 of Part II.

222.

222. (a) Chapter 3 of Part II shall apply to a person who pursuant to article 206(3) elects to have this Chapter applied to him or her, notwithstanding the non-exercise by any such person of an option for the said Chapter 3 of Part II which he or she was entitled to exercise pursuant to article 107.

• (b) Chapter 3 of Part II shall apply to a person to whom such Chapter applies solely by virtue of paragraph (a) as if he or she had exercised the option referred to under article 107.

223 Application of this Chapter to certain persons referred to in article 206(2) and (3).

223.

223. (1) The provisions of this Chapter, other than articles 211 and 215, shall apply in relation to a person referred to in article 206(2) or (3) who before the 31st day of December, 1985 died while serving as a pensionable servant or as a registered employee or ceased to hold employment with the grant of a superannuation award, and in lieu of the contributions payable under the said articles 211 and 215 a contribution shall be payable under this article in such manner as may be determined by the Minister.

• (2) For the purposes of sub-article (1) "superannuation award" shall mean—

• (a) an allowance under article 35, a lump sum and allowance under article 93, or a preserved pension and preserved lump sum under article 101,

• (b) a marriage gratuity under article 41 or 100, (c) a short service gratuity under article 38(2), or

• (d) a return of contributions under article 43(4) where the person had not less than five years' reckonable service.

• (3) The application of this Chapter to a person shall be conditional on the repayment of the superannuation award referred to in paragraph (b), (c) or (d) of sub-article (2), as appropriate, to the local authority before the 1st day of January, 1986.

224 Application of this Chapter to persons who ceased to hold their employment before 1 September, 1984 and who are alive on that date.

224.

224. (1) Subject to sub-article (2) and article 226, the provisions of this Chapter shall apply to a pensionable servant or a registered employee who ceased to hold employment before the 1st day of September, 1984 with the grant of a superannuation award and who is alive on the said 1st day of September subject to the provisos that—

• (a) on the said 1st day of September he or she was either married or widowed,

• (b) (i) Chapter 2 of this Part applied to him or her, or

• (ii) he or she failed to exercise the election referred to in article 139(3)(a), 139(5)(a) or 139(6)(a), whichever is appropriate, and

• (c) an election in writing to have this Chapter applied to him or her is exercised by him or her or by his or her spouse or legal personal representative on or before the 31st day of December, 1985 or, in relation to a registered employee who was granted a preserved pension and preserved lump sum, at the time application is made for payment of the preserved pension and preserved lump sum or preserved death gratuity, as appropriate.

• (2)
• (a) The provisions of articles 211 and 215 shall not apply in relation to a person referred to in sub-article (1) and in lieu thereof a contribution shall be payable under this article in such manner as may be determined by the Minister.

• (b) The provisions of article 222 shall not apply in relation to a pensionable servant referred to in sub-article (1) and in applying this Chapter the amount of the deceased's pension shall be reduced by one-quarter.

• (3) For the purposes of sub-article (1) "superannuation award" shall mean—

• (a) an allowance under article 35, a lump sum and allowance under article 93, or a preserved pension and preserved lump sum under article 101, or

• (b) a short service gratuity under article 38(2).

225 Application of this Chapter to spouses of persons who died before 1 September, 1984.

225.

225. (1) Subject to sub-article (2) and article 226, the provisions of this Chapter shall apply in respect of a pensionable servant or a registered employee who died before the 1st day of September, 1984 subject to the provisos that—

• (a) (i) he or she died while serving as a pensionable servant or a registered employee and had failed to exercise the election referred to in article 139(3)(a), 139(5)(a) or 139(6)(a), whichever is appropriate, or

• (ii) he or she died after having ceased to hold employment with the grant of a superannuation award and either—

• (I) Chapter 2 of this Part had applied to him or her and he or she had married after the date he or she ceased to hold employment, or

• (II) had failed to exercise the election referred to in article 139(3)(a), 139(5)(a) or 139(6)(a), whichever is appropriate, and married either before or after the date he or she ceased to hold employment, and

• (b) an election in writing to have this Chapter applied to him or her is exercised by his or her spouse or legal personal representative.

• (2)
• (a) The provisions of articles 211 and 215 shall not apply in relation to a person referred to in sub-article (1) and in lieu thereof a contribution shall be payable under this article in such manner as may be determined by the Minister.

• (b) The provisions of article 222 shall not apply in relation to a pensionable servant referred to in sub-article (1) and in applying this Chapter the amount of the deceased's pension shall be reduced by one-quarter.

• (3) For the purposes of sub-article (1)(a)(ii) "superannuation award" shall mean—

• (a) an allowance under article 35, a lump sum and allowance under article 93, or a preserved pension and preserved lump sum under article 101, or

• (b) a short service gratuity under article 38(2).

226 Application of this Chapter to spouses of female servants and employees who ceased to hold them employment before 10 January, 1984.

226.

226. (1) Subject to sub-article (2), the provisions of this Chapter shall apply in respect of a female pensionable servant or a female registered employee who, between the 27th day of May, 1977 and the 9th day of January, 1984, either—

• (a) died while serving as a female pensionable servant or a female registered employee, or

• (b) ceased to hold employment with the grant of a superannuation award and, as respects any such servant or employee who is married and in receipt of an allowance on the 1st day of January, 1990, an election in writing to have this Chapter applied to her is exercised by her or her spouse or legal personal representative on or before the 30th day of June, 1990 or, in relation to a female registered employee who was granted a preserved pension and preserved lump sum, at the time application is made for payment of the preserved pension and preserved lump sum or preserved death gratuity, as appropriate.

• (2)
• (a) The provisions of articles 211 and 215 shall not apply in relation to a person referred to in sub-article (1) and in lieu thereof a contribution shall be payable under this article in such manner as may be determined by the Minister.

• (b) In applying this Chapter in respect of a female pensionable servant referred to in sub-article (1) the amount of the deceased's pension shall be reduced by one-quarter.

• (3) For the purposes of sub-article (1) "superannuation award" shall mean—

• (a) an allowance under article 35, a lump sum and allowance under article 93, or a preserved pension and preserved lump sum under article 101, or

• (b) a short service gratuity under article 38(2).

PART IV TRANSFER OF SERVICE PROVISIONS

227 Interpretation.

227.

227. In this Part—

"the Act of 1923" means the Defence Forces (Temporary Provisions) Act, 1923 (No. 30 of 1923);

"controlling authority" means,

• (a) in case an authority other than the organisation concerned administers the superannuation provisions applying to persons employed in a pensionable capacity in the organisation, the authority administering those provisions, and

• (b) in any other case, the Minister of the Government or other authority controlling the organisation;

" the Army Nursing Service" means the nursing service established under the Act of 1923 or the Defence Act, 1954 (No. 18 of 1954);

"the Defence Forces" means the forces established under Part I and Part III of the Act of 1923 or the Defence Forces within the meaning of the Defence Act, 1954 (No. 18 of 1954) but does not include the Army Nursing Service;

"the relevant local authority" means,

• (a) in case the period of service in respect of which the gratuity or contributions under article 228(c)(ii) or 229(4) are being paid is a period of service which is being reckoned by a person under article 229 by virtue of article 231(2) — the local authority which is paying the allowance, and

• (b) in any other case— the local authority under which the person holds office or employment at the time of payment of the said gratuity or contributions.

228 Limitations on the reckoning of service under this Part.

228.

228. A provision of this Part entitling a person to reckon as service any any period shall be subject to the overriding qualification that he or she shall not be entitled so to reckon a particular period more than one nor shall he or she be entitled to reckon any of the following:

• (a) any period as respects which, when ordinarily entitled to remuneration in respect of a position service in which is capable of being reckoned under this Scheme, he or she was not in receipt of that remuneration,

• (b) (i) any period in respect of which he or she has already received a lump sum or pension or a preserved lump sum or preserved pension under any scheme or Act relating to superannuation,

• (ii) any period in respect of which he or she is entitled to receive a lump sum or pension or a preserved lump sum or preserved pension under the relevant superannuation provisions referred to in article 229(1), unless he or she applies in writing to the appropriate authority of the school or body concerned to waive such benefits and the appropriate authority for such school or body agree to such request,

• (c) any period in respect of which he or she has already received a gratuity or a return of contributions under any scheme or Act relating to superannuation, (not being a gratuity paid under Defence Force Regulations 4/1945) unless,

• (i) having been entitled to repay such gratuity or contributions, he or she has done so, or

• (ii) such gratuity or contributions are paid by him or her or on his or her behalf in accordance with paragraphs (b) and (c) of article 229(4) to the relevant local authority together with, where appropriate—

• (I) in relation to service in the Defence Forces and in the Army Nursing Service, an additional amount in respect of interest calculated on a basis determined by the Minister, and

• (II) in any other case, an additional amount equal to the amount he or she would have been required to make to the particular school or body if he or she had become employed in a pensionable capacity in such school or body,

• (d) any period before a date on which he or she was removed or discharged from his or her position for misconduct or unfitness other than in a case where he or she is subsequently appointed to or employed in a position service in which is capable of being reckoned under this Scheme and the controlling authority of the school or body under which he or she had the service prior to the removal or discharge is satisfied that such service should reckon,

• (e) any period of service in a position which he or she opted not to reckon unless the final date for such option occurred after the date he or she ceased to hold such position,

• (f) any period which is precluded from being reckoned under article 230(1),

• (g) any period before a date on which he or she gave service in a position which would be reckonable under articles 229 and 231 but for non-payment of a gratuity or contributions under paragraph (c)(ii) or under article 229(4).

229 Reckoning of service.

229.

229. (1) Subject to the provisions of sub-articles (3) and (4) and of articles 230 and 231, a pensionable officer or pensionable servant or a registered officer or registered employee shall be entitled to reckon as service (to such extent as the Minister either generally or in any particular case may approve) for the purposes of Chapters 2 and 3 of Part II service under the relevant superannuation provisions of the following:

• (a) a harbour authority,

• (b) the civil service,

• (c) a body which is approved by the Minister for the purposes of articles 9(1)(f), 33(1)(f), 63(1)(f) and 88(1)(f),

• (d) the Defence Forces,

• (e) the Army Nursing Service,

• (f) The Secondary Teachers' Superannuation Schemes,

• (g) The National School Teachers' Superannuation Schemes,

being service which he or she was entitled to reckon on the date he or she ceased to be employed as a teacher or to be employed by the relevant body and not being service which he or she is otherwise entitled to reckon under the said Chapter 2 or 3 of Part II.

• (2) Service reckonable under sub-article (1) shall be deemed for the purposes of this Part to include service which was not reckonable for the purposes of the relevant superannuation provisions referred to in that sub-article by reason—

• (a) that those superannuation provisions were not applied to the category of employees of the school or body to which the person belonged until after the date he or she ceased to be so employed,

• (b) that he or she was employed in a temporary capacity in a position service in which would have become reckonable if he or she had become employed in a permanent capacity by the school or body, or

• (c) that an option to reckon the service was not extended to such category until after the date he or she ceased to be so employed.

• (3) Notwithstanding the provisions of sub-articles (1) and (2), a period of service with any of the following:

• (a) a harbour authority,

• (b) a body which is approved by the Minister for the purposes of articles 9(1)(f), 33(1)(f), 63(1)(f) and 88(1)(f),

• (c) a school,

shall not be reckonable under this Part by a pensionable officer or pensionable servant or by a registered officer or registered employee unless the controlling authority of the school or body has agreed with the Minister that such service should be reckonable and reciprocal arrangements are made for the reckoning of corresponding service with a local authority by the school or body.

• (4)
• (a) The reckoning of a period of service referred to in sub-article (2) by a pensionable officer or pensionable servant or by a registered officer or registered employee shall be conditional on the payment by him or her or on his or her behalf to the relevant local authority of an amount equal to the contributions, including interest (if any), which he or she would have been required to make to the superannuation fund or body if he or she had become employed in a pensionable capacity in such school or body.

• (b) A payment to a local authority under paragraph (a) which is not inclusive of interest shall be paid not later than the 22nd day of November, 1985, or within twelve months of the person becoming entitled under this Part to reckon such service, whichever is the later, or where the local authority think fit within such longer period as they consider reasonable in the circumstances of the particular case.

• (c) A payment to a local authority under paragraph (a) or under article 228(c)(ii) shall be paid in respect of the whole of the period in respect of which such payment may be made.

230 Uniform accrual.

230.

230. (1) Subject to sub-article (2), where a pensionable officer or pensionable servant or a registered officer or registered employee to whom the provisions of article 10(2) or 34(2) or 65(2) or 90(2) apply becomes entitled to reckon a period of service under article 229 which ended on or after the 1st day of January, 1986, such period shall either—

• (a) be reduced by one-quarter, or

• (b) be reckoned at its actual length, the provisions of article 10(2) or 34(2) or 65(2) or 90(2) being disregarded in respect of such service,

whichever is the more favourable to him or her.

• (2) The provisions of sub-article (1) shall not apply in the case of a pensionable officer or pensionable servant or a registered officer or registered employee to whom the provisions of article 10(2) or 34(2) or 65(2) or 90(2) apply where the service becoming reckonable under this Part is service in respect of which he or she was eligible for enhanced credit under a provision which corresponds to the provisions of the said article 10(2) or 34(2) or 65(2) or 90(2) and which ended on or after the 1st day of January, 1986.

• (3) Where a pensionable officer or pensionable servant or a registered officer or registered employee to whom the provisions of article 10(2) or 34(2) or 65(2) or 90(2) do not apply becomes entitled to reckon a period of service under this Part for which service he or she was eligible for enhanced credit under a provision which corresponds to the provisions of the said article 10(2) or 34(2) or 65(2) or 90(2) and which ended on or after the 1st day of January, 1986, such service shall be increased by one-third.

231 Application of article 229.

231.

231. (1) The provisions of article 229 shall apply—

• (a) in relation to the reckoning of service in the Defence Forces and in the Army Nursing Service, with effect from the 1st day of June, 1973,

• (b) in relation to the reckoning of service in a school or body referred to in article 229(3), with effect from such date as may be agreed by the Minister and the controlling authority, and

• (c) in any other case, with effect from the 22nd day of November, 1984.

• (2) The provisions of sub-article (1) shall be applied by a local authority as respects a person, being a former pensionable officer or pensionable servant or a former registered officer or registered employee who ceased to hold office or employment before the appropriate operative date provided for in sub-article (1), for the purpose of determining, with effect from the said appropriate operative date, the amount of an allowance under articles 13 and 15, 35 and 36, 69 and 71 or 93 and 95, or a preserved pension under article 77 or 101 in payment on the said appropriate operative date, where this is of benefit to the person, subject to the proviso that the amount of any additional allowance so payable shall be reduced by one-quarter—

• (a) in the case of allowances granted to former pensionable servants under articles 35 and 36, and

• (b) in the case of former pensionable officers to whom the provisions of article 28(10) apply and former registered officers to whom the provisions of article 85(4) apply.

232 Refunds in certain cases.

232.

232. (1) The provisions of articles 279 and 280 shall apply in relation to service which is reckonable by a pensionable officer or pensionable servant or by a registered officer or registered employee pursuant to articles 229 and 231.

• (2) For the purposes of sub-article (1), article 279 shall be deemed to be amended by the substitution of the following paragraph for paragraph (b) of sub-article (2):

• "(b) in case that period of service has been reckoned under article 9(1)(g)(i) or 63(1)(g)(i) or, being service in a school to which the Secondary Teachers' Superannuation Schemes or the National School Teachers' Superannuation Schemes apply, under Part IV — the Secondary Teachers' Superannuation Fund or the Primary Teachers' Superannuation Fund (as may be appropriate),".

233 Management of payments received by local authorities under this Part.

233.

233. (a) Where a local authority receives a payment under article 228(c)(ii) or 229(4) and the case is one in which any lump sum, allowance or gratuity that might be granted by that local authority would be paid by another local authority, the first-mentioned local authority shall transfer to the other local authority—

• (i) in case the first-mentioned local authority are a vocational education committee — one half of the payment, in respect of the period beginning on the date of application of this Part and ending on the 31st day of December, 1989,

and

• (ii) in any other case — the whole of the payment.

• (b) Where a payment is made to a local authority by or on behalf of a person pursuant to article 228(c)(ii) or 229(4), or where a payment is transferred to a local authority under paragraph (a), the local authority shall transfer such payment to the body in respect of whose service such payment was made, unless an agreement under article 279(7) and 280 applies between the local authority and the body.

• (c) Where a payment received by a local authority pursuant to article 228(c)(ii) or 229(4), or where a payment transferred to a local authority under paragraph (a), does not fall to be transferred under paragraph (b) to any other body, the service in respect of which the payment was made shall, for the purposes of this Scheme, be regarded as service with the said local authority which received the payment.

234 Transfers to and from specified employers.

234.

234. (1) Where a pensionable officer or pensionable servant or a registered officer or registered employee ceases to hold office or employment for a cause other than misconduct or unfitness, on or after a date which is agreed by the Minister, and he or she subsequently becomes employed in a pensionable position with an employer (other than a school or body referred to in article 229(1)), in this article hereinafter referred to as "the specified employer", who is prepared to enter into reciprocal arrangements for the transfer of pension rights which the Minister, with the consent of the Minister for Finance, considers to be satisfactory, the local authority may grant an approved contribution to the specified employer concerned in respect of the pension rights of the person under the relevant superannuation provisions of the local authority.

• (2) Where a person who has given service in a pensionable capacity with a specified employer, on or after a date which is agreed by the Minister, becomes a registered officer or registered employee, the local authority may accept an approved contribution from the specified employer in respect of the person's pension rights in relation to his or her employment with that employer and, to such extent as the local authority, with the consent of the Minister, determine, for the purpose of calculating the person's benefit under the superannuation provisions which relate to him or her, may reckon the pensionable service with the specified employer as service with the local authority for the purposes of this Scheme.

• (3)
• (a) (i) Where an approved contribution is granted to a specified employer under sub-article (1) by a local authority, and the case is one in which any lump sum, allowance or gratuity that might be granted by that local authority would be paid by another local authority, such other local authority shall pay the approved contribution to the specified employer.

• (ii) The provisions of article 277 shall apply in relation to the paying by a local authority of an approved contribution granted under this article by a vocational education committee as if it were a lump sum, allowance or gratuity which was granted under this Scheme by a vocational education committee and which was being paid by a local authority.

• (b) Where a local authority accept an approved contribution from a specified employer under sub-article (2) and the case is one in which any lump sum, allowance or gratuity that might be granted by that local authority would be paid by another local authority, the first-mentioned local authority shall transfer to the other local authority—

• (i) in case the first-mentioned local authority are a vocational education committee — one-half of the payment, in respect of the period beginning on the date of application of this Part and ending on the 31st day of December, 1989, and

• (ii) in any other case — the whole of the payment.

• (4) For the purposes of this article "approved contribution" means a contribution calculated in accordance with arrangements approved of by the Minister and the Minister for Finance.

235 Pensionable local service.

235.

235. The pensionable local service of a pensionable officer or pensionable servant or of a registered officer or registered employee at any time, for the purposes of this Scheme, shall include any period of service which he or she becomes entitled to reckon under article 229, 231 or 234 save that such service shall not be taken into account for the purposes of increasing any period which may be added to an officer's service under article 11(5) or 66(5).

PART V PURCHASE OF NOTIONAL SERVICE PROVISIONS

CHAPTER 1 Purchase of Notional Service provisions applicable to persons opting to purchase service between 2 February, 1981 and 30 June, 1990.

236 Interpretation.

236.

236. In this Chapter—

"actual pensionable service" means service as a registered officer or registered employee which is reckonable as service for the purposes of Chapter 3 of Part II, not being notional service purchased under this Part;

"actual reckonable service" means service which is reckonable as service for the purposes of Chapter 3 of Part II and Part IV, excluding any enhancement of or addition to such service and excluding any notional service purchased under this Part or under any scheme or Act relating to superannuation;

"the Local Government (Spouses and Childrens Contributory Pension) Scheme" means—

• (a) in relation to an officer, the Scheme contained in Chapter 5 of Part III,

• (b) in relation to an employee, the Scheme contained in Chapter 6 of Part III;

"the Local Government (Widows and Orphans Contributory Pension) Scheme" means—

• (a) in relation to an officer, the Scheme contained in Chapter 1 of Part III, and

• (b) in relation to an employee, the Scheme contained in Chapter 2 of Part III;

"notional service" means service purchased under this Chapter;

"pensionable local service" means pensionable local service for the purposes of Chapter 3 of Part II and Part IV;

"retained benefits" means superannuation benefits, other than benefits referred to in clause 4 of the First Schedule to this Chapter, accruing to or in respect of a person as a result of any employment at any time prior to the date on which he or she became a registered employee or a registered officer, and includes pensions, commutation payments, lump sums, gratuities (including marriage gratuities) and returns of contributions or any other like payment;

"salary" has the meaning assigned to it in article 3, but does not include payments of a specified kind which are included as part of the salary of a particular officer under article 83(2);

"single payment" means a payment under article 239(1)(b), article 243(1)(c) or article 243(2)(a);

"wages" has the meaning assigned to it in article 3, but does not include payments of a specified kind which are included as part of the wages of a particular employee under article 105(2).

237 Persons to whom this Chapter applies.

237.

237. This Chapter applies to a person who is a registered officer or registered employee who is giving actual pensionable service between the 2nd day of February, 1981 and the 30th day of June, 1990, or is a person to whom article 243(2) applies, and who—

• (a) (i) in case he or she has on or before the 2nd day of February, 1981 attained the minimum retiring age, had on such attainment not less than nine years' actual reckonable service, or

• (ii) in case he or she has not on the 2nd day of February, 1981, attained the minimum retiring age, would, should he or she attain such retiring age having remained a registered officer or registered employee, have not less than nine years' actual reckonable service, and

• (b) is not, in the opinion of the local authority, likely to retire before attaining the minimum retiring age, and

• (c) is not debarred by clause 3 or 5 of the First Schedule to this Chapter by virtue of having received or being entitled to a retained benefit.

238 Limitations on the purchasing of notional service.

238.

238. (1) Subject to the following sub-articles a person to whom this Chapter applies may, not later than the 30th day of June, 1990, opt to purchase notional service but notional service purchased under this Chapter may not exceed the number of years specified in column (2) of the Table contained in the First Schedule to this Chapter opposite the actual reckonable service which the person concerned would have if he or she continued to serve until the attainment of the minimum retiring age.

• (2) A person shall not be entitled to exercise an option under this Chapter to purchase notional service where he or she is for the time being—

• (a) suspended from duty (with or without pay), or

• (b) on sick leave, and is under the age of sixty years, or

• (c) on special leave without pay, or

• (d) a registered employee, by virtue of article 61(2)(b)(i).

• (3)
• (a) Subject to paragraph (b), an option to purchase notional service by periodical contributions may be exercised by a registered officer or registered employee to whom this Chapter applies at any time during which he or she is giving actual pensionable service.

• (b) An option to purchase notional service by periodical contributions shall not be exercisable if less than two years will elapse between the date of the next birthday of the person proposing to exercise the option and the date on which he or she will reach the minimum retiring age.

• (4)
• (a) Subject to article 244 and to paragraph (b), only one option to purchase notional service under this article by a single payment may be made and such an option shall have been exercised—

• (i) before the 2nd day of February, 1983, or

• (ii) where the first day of actual pensionable service given is subsequent to the 2nd day of February, 1981, before the expiration of the period of two years beginning on the first day of such service,

(hereinafter in this sub-article referred to as the option period) provided that where a person who has not exercised such an option during the said option period had a period of special leave without pay or being a registered employee, was such a registered employee by virtue of article 61(2)(b)(i) for the whole or part of the option period, he or she may, on recommencement of actual pensionable service, exercise the option during a period beginning on such recommencement which is equal to the part of the option period for which he or she was on special leave without pay or for which he or she was a registered employee by virtue of article 61(2)(b)(i).

• (b) An option under this sub-article may not be made by a person who has exercised an option under article 243(1)(c).

• (5) Subject to article 243(2), an option to purchase notional service under this Chapter shall be exercised in writing while the officer or employee is giving actual pensionable service.

• (6) Subject to sub-article (7), a person who exercises an option to purchase under this Chapter may not revoke the option unless he or she gives notice in writing to that effect before the single payment is made or the periodical contributions commence.

• (7) Where a person is purchasing notional service under this Chapter by way of periodical contributions, he or she may, if he or she gives to the local authority not less than three months notice in writing, cease paying the contributions with effect from the date of his or her next birthday following the receipt by the local authority of the notice.

239 Methods of purchasing notional service.

239.

239. (1) Subject to sub-article (4), notional service may be purchased under this Chapter by—

• (a) payments periodically deducted from salary or wages (in this Chapter referred to as "periodical contributions"), or

• (b) a single payment.

• (2) Where a person opts under this Chapter to purchase notional service by way of periodical contributions, contributions will, subject to article 238(7), be payable by him or her from the date of his or her next birthday until the date he or she reaches the minimum retiring age and such contributions will be calculated in the manner specified in clause 1 of the Second Schedule to this Chapter and on the rate of salary or wages, as appropriate, applicable to him or her from time to time and at whichever of the rates shown in the Table contained in that clause is appropriate in the particular case.

• (3) Where a person opts under this Chapter to purchase notional service by a single payment, the amount of the payment will be based on the annual rate of salary or on the weekly rate of wages multiplied by fifty-two, as appropriate, applicable at the date he or she gives notice under article 238(4) and will be calculated in the manner specified in clause 2 of the Second Schedule to this Chapter and at whichever of the rates specified in the Table contained in that clause is appropriate in the particular case. In addition to the foregoing such payment shall, unless a deferment is given in relation thereto by the Minister, with the consent of the Minister for Finance, under article 246, be made not later than six months after the date of the said notice and if the payment is not so made the option will be regarded as not having been exercised.

• (4)
• (a) Subject to paragraph (b), where—

• (i) a person opts under this Chapter to purchase notional service whether by a single payment or by periodical contributions, and

• (ii) the person pays contributions calculated by reference to salary or wages only, and

• (iii) the pensionable remuneration by reference to which his or her lump sum, death gratuity, preserved lump sum, preserved death gratuity or short service gratuity is calculated includes, in addition to the salary or wages element, a sum in respect of emoluments or payments of a specified kind which are included as part of the salary or wages of the particular person under article 83(2) or 105(2),

an extra contribution will be payable by him or her in respect of such emoluments and such payments by way of a deduction from the lump sum, death gratuity, preserved lump sum, preserved death gratuity or short service gratuity. The said extra contribution will be the equivalent of the contribution, additional to that so calculated, which would be payable if—

• (I) at the date of retirement, resignation or death, he or she had exercised an option to purchase by a single payment a number of years of notional service equivalent to that as regards which the said option is exercised, and

• (II) the rate of salary or wages by reference to which the contribution falls, by reason of the foregoing, to be calculated was equal to the amount of the said emoluments or payments.

• (b) Notwithstanding clause 2(2) of the Second Schedule to this Chapter, for the purpose of calculating the extra contribution provided for in paragraph (a) in relation to a registered employee who is fully insured,

• (i) where the wages element in his or her pensionable remuneration is equal to or exceeds twice the annual equivalent of the personal weekly rate of old age contributory pension payable on his or her last service day, the full rate specified in the Table contained in clause 2 of the Second Schedule to this Chapter shall be applied to the emoluments and payments referred to in subparagraph (a)(iii), and

• (ii) where such wages element is less than twice the annual equivalent of such personal weekly rate of old age contributory pension, one-quarter of the rate specified in the Table contained in clause 2 of the Second Schedule to this Chapter shall be applied to the emoluments and payments referred to in subparagraph (a)(iii) and three-quarters of that rate shall be applied to the amount by which the said wages element together with the emoluments and payments exceeds twice the annual equivalent of the said personal weekly rate of old age contributory pension.

• (5) Where an extra contribution under sub-article (4) falls to be made from a preserved lump sum or preserved death gratuity and the preserved lump sum or preserved death gratuity in question falls to be increased by reference to any pensions increases granted under regulations made under the Pensions (Increase) Act, 1964 (No. 10 of 1964) during the period between the date the person making such contribution ceases to hold office or employment, as appropriate, and the date on which the preserved lump sum or preserved death gratuity becomes payable, the extra contribution shall be calculated by reference to the emoluments and payments element in the pensionable remuneration at date of cesser of office or employment, as increased by reference to the aforesaid pensions increases, and where the provisions of sub-article (4)(b) apply, by reference also to the pensionable remuneration as so increased and the personal weekly rate of old age contributory pension payable on the relevant last effective date of such pension increases.

• (6) Where notional service of less than one year is purchased under this Chapter it shall be paid for by a single payment.

240 Crediting of purchased notional service.

240.

240. (1) Where, before attaining the minimum retiring age, a registered officer or registered employee who has purchased notional service under this Chapter either ceases to hold office or employment as a registered officer or registered employee or has one or more periods during which he or she was not giving actual pensionable service or gives notice in writing under article 238(7), the extent of the notional service which he or she has purchased shall be—

• (a) in case the notional service was purchased by means of a single payment — the full period of the notional service which he or she purchased, or

• (b) in case he or she opted under this Chapter, other than under article 243(1)(b), to purchase notional service by way of periodical contributions — the period determined by the formula

where

A is the number of years of notional service which he or she opted to purchase,

B is the number of years over which he or she has made periodical contributions for notional service,

C is the total number of years over which he or she would have paid periodical contributions for notional service, if he or she had continued to hold office or employment as a registered officer or registered employee until he or she attained the minimum retiring age,

• (c) in case he or she has opted under the said article 243(1)(b) and payments have been made in accordance with that article,

• (i) as regards contributions calculated by reference to a period or periods beginning on a day which is later than the 1st day of February, 1981 — the period determined in accordance with the formula specified in paragraph (b), and

• (ii) as regards contributions calculated by reference to a period or periods ending on a day which is earlier than the 2nd day of February, 1981 — the period which could have been purchased by way of an option under article 243(1)(c) had such an option been exercised on the date the amount in question became payable.

241 Reckoning of purchased notional service.

241.

241. (1) Subject to sub-articles (2), (3), (4) and (5), notional service purchased under this Chapter shall be reckoned as service by a registered officer or registered employee for the purposes of Chapter 3 of Part II, subject to the limitations that it shall not be reckonable for the purposes of calculating—

• (a) a marriage gratuity,

• (b) a short service gratuity, unless the officer or employee has at least one year's actual reckonable service, or

• (c) a pension or preserved pension unless the officer or employee has at least five years' actual reckonable service.

• (2) The pensionable local service of a registered officer or registered employee at any time for the purposes of Chapter 3 of Part II, shall include any period of notional service which he or she becomes entitled to reckon as service under sub-article (1) save that—

• (a) the provisions of sub-article (2) or (3) of article 65 and sub-article (2) or (3) of article 90 shall not apply in respect of notional service,

• (b) notional service shall not be taken into account for the purpose of determining any period which may be added to a registered officer's service under article 66, or for the purpose of determining any period which may be added to a registered employee's service under article 91, save that a period shall not be added under the said article 66 or 91 which would be such as to make the aggregate of the pensionable local service (including the notional service) and the added service greater than forty years.

• (3) For the purpose of aggregating periods of notional service with other periods of service or added service, any days of notional service in addition to a year or a multiple of years shall be represented by N/365, where N is the number of such days.

• (4) In any application of article 95 to a registered employee who is fully insured, the provisions of sub-article (2) of that article shall apply to notional service in the same way as they apply to the service specified in paragraphs (a) and (b) of sub-article (2) of that article.

• (5) Where a registered employee who under this Chapter has purchased notional service qualifies for a supplementary weekly allowance under article 95(3), no account shall be taken of the notional service in determining the amount of the said supplementary weekly allowance.

• (6) Where a registered officer or registered employee makes under this Chapter two or more purchases of notional service each such purchase shall be treated separately under this Chapter.

242 Return of contributions and revision of rate of periodical contributions.

242.

242. (1) Where a registered officer or registered employee who has purchased notional service ceases to hold office or employment and does not qualify for a pension, preserved pension, death gratuity, preserved death gratuity or short service gratuity and does not accept any other position service in which is capable of being reckoned under this Scheme, or if he or she does so accept such a position or subsequent such positions and he or she ceases to hold that position without qualifying for a pension, preserved pension, death gratuity, preserved death gratuity or short service gratuity and does not accept any other position service in which is capable of being reckoned under this Scheme, the local authority shall return to him or her, or to his or her legal personal representative, the contributions which he or she has paid under this Chapter.

• (2) Where a member of the Local Government (Widows and Orphans Contributory Pension) Scheme, while unmarried,

• (a) dies in office or employment, or

• (b) ceases to hold office or employment (other than where he or she accepts a position service in which is capable of being reckoned under this Scheme), having qualified for a pension or preserved pension,

the following provisions shall apply as regards the contributions which he or she has paid under this Chapter for notional service in respect of Local Government (Widows and Orphans Contributory Pension) Scheme benefits (which contributions shall, for the purposes of this article, be calculated by subtracting from the contributions actually paid by the member in accordance with column (2) of whichever of the Tables in clauses 1 and 2 of the Second Schedule to this Chapter is appropriate in the particular case, the contributions which would have been payable in accordance with column (3) of the said Table had he or she not been a member of the Local Government (Widows and Orphans Contributory Pension) Scheme), namely:

• (i) in case he or she has paid such contributions by way of periodical contributions—

• (I) where he or she was not married at any time during the period beginning on the day on which he or she opted to pay the contributions and ending on his or her last day of actual reckonable service, the local authority shall return to him or her all the said contributions, and

• (II) where he or she was married at any such time, the local authority shall return to him or her all the said contributions made by him or her since his or her marriage, or, as may be appropriate, his or her last marriage, ended;

• (ii) in case he or she has paid such contributions by means of a single payment, the local authority shall return to him or her whichever of the following is the lesser, namely:

• (I) the amount of the contributions, or

• (II) an amount determined by the formula

where

A is the number of days in the period beginning on the day his or her marriage, or in case he or she has been married more than once, his or her last marriage, ended and ending on his or her last day of actual reckonable service, and

B is the number of days in the period beginning on the day on which he or she contributed by means of a single payment and ending on his or her last day of actual reckonable service, and

C is the amount of the contributions.

• (3) Where a registered officer or registered employee who has purchased notional service ceases to hold office or employment and accepts a position service in which is capable of being reckoned under this Scheme and either 1

• (a) a widows and orphans or spouses and childrens pension scheme reciprocal generally with the Local Government (Widows and Orphans Contributory Pension) Scheme or the Local Government (Spouses and Childrens Contributory Pension) Scheme does not apply to him or her, or

• (b) where such a scheme does apply to him or her, on ceasing to hold the position to which such scheme applies benefit would not in the event of his or her death be payable thereunder and he or she does not accept any other position service in which is capable of being reckoned under this Scheme,

the local authority shall return to him or her the contributions which he or she has paid under this Chapter for notional service in respect of Local Government (Widows and Orphans Contributory Pension) Scheme benefits or Local Government (Spouses and Childrens Contributory Pension) Scheme benefits.

• (4) Where a registered officer or a registered employee who is purchasing or has purchased notional service is appointed to an office as referred to in sub-article (5) or (8) of article 66 or becomes entitled to reckon a period of service under Chapter 3 of Part II or Part IV and has at that time purchased an amount of notional service which would, when added to the actual reckonable service he or she would have if he or she continued to serve in a wholetime capacity until the attainment of the age of sixty-five years together with any additional service appropriate under the said sub-article (5) or (8), make his or her service greater than forty years, the following provisions shall apply:

• (a) where the notional service is being purchased by periodical contributions under article 239(1)(a), such contributions shall cease,

• (b) where the notional service is being purchased under article 239(1)(a) or has been purchased under article 239(1)(b), any excess contributions paid shall be returned to him or her by the local authority who shall deem such excess to be emoluments of the office or employment in question and shall make the appropriate income tax deductions therefrom.

• (5) Where a local authority return contributions under this article and the amount returned includes a sum for contributions made by the officer or employee in question which is held by any other local authority, that local authority shall recoup such sum to the local authority.

• (6) Where, subsequent to a registered officer or registered employee having opted to purchase notional service by periodical contributions, it appears that he or she would not qualify for a superannuation benefit in respect of all the notional service which he or she opted to purchase, a revised rate of periodical contributions shall be calculated based on his or her age next birthday on the date of the original option and the maximum amount of notional service which would be reckonable; contributions at the revised rate shall commence as soon as possible but excess contributions paid under the former option will be offset against contributions due under the revised option. The amount of the excess contributions under the former option shall be equal to the proportion A/B of all contributions paid to date under that option where B is the amount of notional service which he or she opted to purchase and A is the portion of such service in respect of which he or she would not qualify for a superannuation benefit.

243 Transitional provisions.

243.

243. (1) (a) This sub-article applies to a person who was a registered officer or registered employee giving actual pensionable service on the 2nd day of February, 1981.

• (b) A person to whom this sub-article applies may, not later than the 31st day of August, 1981, opt under this sub-article to purchase notional service by paying periodical contributions and, if he or she so opts, the terms of this Chapter shall apply to him or her subject to the following modifications, namely:

• (i) for the purpose of calculating those periodical contributions clause 1 of the Second Schedule to this Chapter shall be construed and have effect in relation to him or her as if for "at exercise of option" in the heading to column (1) of the Table thereto there was substituted "on the 27th day of May, 1977, or on the date of becoming a registered officer or registered employee, where such date is later than the said 27th day of May", and

• (ii) such periodical contributions will be calculated by reference to the rate of salary or wages, as appropriate, payable for the time being during the period beginning on his or her next birthday after the 27th day of May, 1977, or on the date of becoming a registered officer or registered employee where such date is later than the said 27th day of May, and ending on the day immediately preceding the day on which he or she attains the minimum retiring age, and

• (iii) the amount payable in respect of contributions due in relation to the period prior to the 2nd day of February, 1981, will, unless a deferment is given in relation thereto by the Minister, with the consent of the Minister for Finance, under article 246, be payable on or before the 31st day of October, 1981.

• (c) A person to whom this sub-article applies who has not exercised an option under article 238 to purchase notional service by a single payment, in addition to, or in substitution for, exercising an option under paragraph (b) of this sub-article, may opt once, and once only, to purchase under this sub-article notional service by paying a single payment and, if he or she so opts, the terms of this Chapter shall apply to him or her subject to the following modifications, namely:

• (i) for the purpose of calculating that single payment clause 2 of the Second Schedule to this Chapter shall be construed and have effect in relation to him or her as if for "at exercise of option" in the heading to column (1) of the Table thereto there were substituted "on the 27th day of May, 1977, or on the date of becoming a registered officer or registered employee, if later than the said 27th day of May", and

• (ii) such single payment will be based on his or her annual rate of salary or his or her weekly rate of wages multiplied by fifty-two at the 2nd day of February, 1981, and

• (iii) such single payment will, unless a deferment is given in relation thereto by the Minister, with the consent of the Minister for Finance, under article 246, be payable on or before the 31st day of October, 1981.

• (2)
• (a) A registered officer or registered employee who had actual pensionable service on or after the 27th day of May, 1977 and who ceased to hold office or employment with a pension and lump sum before the 2nd day of February, 1981, at or after the minimum retiring age and who was not, immediately prior to such cesser, suspended from duty, or being under the age of sixty years on such cesser, was not on sick leave, may, for the purpose of increasing such lump sum and pension, exercise under this Chapter a single payment option, provided the option is exercised not later than the 31st day of August, 1981, and the contribution is paid not later than the 31st day of October, 1981.

• (b) The contribution referred to in paragraph (a) will be calculated by reference to the age of the person concerned on his or her next birthday after the 26th day of May, 1977 and by reference to the pensionable remuneration on which his or her lump sum was calculated.

• (c) Article 241, other than sub-article (5) of that article, shall not apply in the case of a person referred to in paragraph (a) and, in lieu thereof, the following provisions shall apply:

• (i) the lump sum shall be increased as determined by the formula [image omitted]

where,

A is the number of years of service by reference to which his or her lump sum was calculated,

B is the number of years of notional service purchased, or 40-A, whichever is the lesser, and

C is the amount of his or her lump sum;

• (ii) the pension in payment to him or her on the date on which he or she pays the contribution under paragraph (a) shall—

• (I) in case he or she is a person other than a registered employee who is fully insured, be increased with effect from that date by a percentage determined by the formula

where A and B have the meaning assigned to them, respectively, in subparagraph (i), provided that the pension as increased by this subparagraph shall not exceed one-half of the person's pensionable remuneration as subsequently increased in accordance with regulations made under the Pensions (Increase) Act, 1964 (No. 10 of 1964), and