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The Occupational Pension Schemes (Transfer Values) Regulations (Northern Ireland) 1996
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Treatment of a number of employments as a single employment
5. For the purposes of section 94(1) and (1A) (variation and loss of rights to cash equivalent) and of regulations 3 and 4, where a member’s employment to which a scheme applies terminates but that member enters again into employment to which that scheme applies, then, if there is between those 2 employments—
(a)an interval not exceeding one month; or
(b)an interval of any length if the second of the employments results from the exercise of a right to return to work under Article 111 of the Employment Rights (Northern Ireland) Order 1996(1) (maternity: right to return to work),
they shall be treated as a single employment.
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