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There are currently no known outstanding effects for the The National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000, Section 14.
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14.—(1) In the case of a person who—
(a)ceases to be employed in pensionable employment; and
[F1(b)has applied for a refund of contributions under—
(i)regulation L2 of the 1995 Regulations (refund of contributions); F2...
(ii)regulation 2.C.18 or 3.C.16 of the 2008 Regulations (repayment of contributions); [F3or
(iii)regulation 40 of the 2015 Regulations (eligibility for refund),]]
the Secretary of State shall subject to paragraph (2), make arrangements for that person to receive a lump sum equal to the total realisable value of the investments made by the Secretary of State in respect of that person under regulation 7(1), 8(2) or 9(4) less the amount of tax chargeable under [F4the 2004 Act], in accordance with regulation 15(4).
(2) Where, in the circumstances mentioned in paragraph (1), contributions have been made by an employer, the Secretary of State shall make arrangements for that employer to receive a lump sum equal to the total realisable value of the investments made by the Secretary of State under regulation 7(1) in respect of contributions made by that employer less the amount of tax chargeable under [F5the 2004 Act].
Textual Amendments
F1Reg. 14(1)(b) substituted (1.4.2008) by The National Health Service Pension Scheme (Additional Voluntary Contributions) and National Health Service (Injury Benefits and Compensation for Premature Retirement) Amendment Regulations 2008 (S.I. 2008/655), regs. 1(2), 2(11)
F2Word in reg. 14(1)(b)(i) omitted (1.4.2015) by virtue of The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2015 (S.I. 2015/96), regs. 1(2), 61(a)
F3Reg. 14(1)(b)(iii) and word inserted (1.4.2015) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2015 (S.I. 2015/96), regs. 1(2), 61(b)
F4Words in reg. 14(1) substituted (6.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(b), 35(2)
F5Words in reg. 14(2) substituted (6.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(b), 35(3)
Commencement Information
I1Reg. 14 in force at 10.4.2000, see reg. 1(2)
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