“(10)

A member’s pensionable earnings for a scheme year shall be zero and no contributions paid in respect of that scheme year are to be refunded where, in respect of that scheme year, a member has failed to comply with the requirements of—

(a)

whichever of sub-paragraphs (1) to (4) applies to that member, or

(b)

paragraph (7) of regulation 157.

This is subject to sub-paragraphs (11) and (12).”.

“(14)

An employing authority must, in respect of a person, keep a record of all—

(a)

contributions paid under regulations 160, 165 or 167;

(b)

contributions due under regulations 160, 165 or 167, but unpaid;

(c)

contributions paid under regulation 162 or 168;

(d)

contributions due under regulation 162 or 168, but unpaid;

(e)

pensionable earnings;

(f)

absences from work referred to in regulation 140;

(g)

commencements and terminations of pensionable employment;

(h)

reasons for terminations of pensionable employment.

(14A)

That record is to be in a manner approved by the Department.

(14B)

Except where the Department waives such requirement, an employing authority must provide a statement in respect of the matters referred to in paragraph (14) in respect of all scheme members to the Department within 13 months of the end of each scheme year.

(14C)

Where an employing authority has provided the information in accordance with paragraph (14B) and there is then a change to any of the information provided, that employing authority must, within 1 month of the change, provide the Department with the revised information.”.