8(1)It shall be the duty of the Commission to make, by such date as the Secretary of State may determine, an offer of employment by the Commission to each person employed in the civil service of the State as a district auditor, assistant to a district auditor or otherwise in the district audit service whose name is notified to the Commission by the Secretary of State for the purposes of this paragraph; and the terms of the offer must be such that they are, taken as a whole, not less favourable to the person to whom the offer is made than the terms on which he is employed on the date on which the offer is made.
(2)An offer made in pursuance of this paragraph shall not be revocable during the period of three months beginning with the date on which it is made.
(3)Where a person becomes an officer or servant of the Commission in consequence of this paragraph, then, for the purposes of the [1978 c. 44.] Employment Protection (Consolidation) Act 1978, his period of employment in the civil service of the State shall count as a period of employment by the Commission and the change of employment shall not break the continuity of the period of employment.
(4)Where a person ceases to be employed as mentioned in sub-paragraph (1) above—
(a)on becoming an officer or servant of the Commission in con sequence of this paragraph ; or
(b)having unreasonably refused an offer made to him in pursuance of this paragraph,
he shall not, on ceasing to be so employed, be treated for the purposes of any scheme under section 1 of the [1972 c. 11.] Superannuation Act 1972 as having been retired on redundancy.