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130.—(1) This paragraph applies if—
(a)a member cancels an effective pension age option during the periodical payment period under Part 3 of Schedule 1;
(b)the member has less than 2 years’ qualifying service; and
(c)the member has not reached normal pension age under this scheme.
(2) The member is entitled to be paid an amount equal to all the payments for extra pension made by the member in respect of that option, less an amount equal to the income tax payable under section 205 (short service refund lump sum charge) of the 2004 Act as a result of a refund of those payments.
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