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14.—(1) In the case of a person who—
(a)ceases to be employed in pensionable employment; and
(b)has applied for and received a refund of contributions under regulation L2 of the Pension Scheme Regulations (refund of contributions),
the Secretary of State shall subject to paragraph (2), make arrangements for that person to receive a lump sum equal to the total realisable value of the investments made by the Secretary of State in respect of that person under regulation 7(1), 8(2) or 9(4) less the amount of tax chargeable under section 598 of the Taxes Act (charge to tax: repayment of employee’s contributions)(1), in accordance with regulation 15(4).
(2) Where, in the circumstances mentioned in paragraph (1), contributions have been made by an employer, the Secretary of State shall make arrangements for that employer to receive a lump sum equal to the total realisable value of the investments made by the Secretary of State under regulation 7(1) in respect of contributions made by that employer less the amount of tax chargeable under section 601 of the Taxes Act (charge to tax: payment to employers).
Commencement Information
I1Reg. 14 in force at 10.4.2000, see reg. 1(2)
Section 598 was amended by section 75 of, and paragraphs 1, 10 and 18(1) of Part I of Schedule 6 to, the Finance Act 1989.
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