50.—(1) This regulation applies when a deferred member of this scheme in relation to a continuous period of pensionable service re-enters pensionable service under this scheme after a gap in pensionable service not exceeding 5 years.
(2) The scheme manager must—
(a)close the deferred member’s account in relation to that period of service and treat the deferred member’s account as if it were never established;
(b)re-establish the active member’s account under Chapter 5 in relation to that period of service; and
(c)make entries in the active member’s account as if, during the gap in pensionable service, the member—
(i)was in pensionable service under this scheme; but
(ii)received no pensionable earnings.