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13. Before sub-paragraph (a) of the definition of “due date” in paragraph (4) of regulation T8 (interest on late payment of benefits)(1), insert—
“(za)in the case of a pension payable under regulation E3A, where the member’s employing authority is an Independent Provider the later of—
(i)the date on which the Secretary of State receives the additional contributions referred to in regulation D2, or
(ii)the day immediately following that on which the member retires from pensionable employment.”.
The last relevant amendment to paragraph (4) is S.I. 2009/381 (regulation 11).
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