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14.—(1) If a person–
(a)ceases to be a basic contributor before retiring, and
(b)does not acquire a right to a cash equivalent, and
(c)on making an application under regulation C13 of the 1988 Regulations is repaid the balance of his contributions under those Regulations,
the appropriate lump sum becomes payable.
(2) If a participator dies before retirement the appropriate lump sum becomes payable.
(3) The appropriate lump sum is the realisable value of the pension investments.
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