SCHEDULE 7E+W+SRetirement benefits

14.  For the purpose of this Schedule—E+W+S

(a)a person is not to be treated as ceasing to be in pensionable or excluded employment unless at least one day passes without the person being in such employment after the person ceases to be in such employment;

(b)a person who ceases to be in pensionable or excluded employment in the circumstances mentioned in regulation 33 (payment of bulk transfers) is not to be so treated if the person makes a written application for a transfer under paragraph (2) of that regulation;

(c)a person who makes an election under regulation 57(7) (election to receive phased retirement benefits) after ceasing to be in pensionable or excluded employment is not, as a result of that cessation, to be treated as ceasing to be in such employment;

(d)except for the purpose of paragraph 7, a person is to be treated as being in pensionable employment during a period in respect of which contributions under regulation 19 (election to pay contributions by a person serving in a reserve force) are paid.