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147.—(1) If a person is a dual capacity member of this scheme—
(a)the benefits that are payable to or in respect of the member in each of the member’s capacities are treated separately for the purposes of these Regulations; and
(b)the amounts payable to or in respect of the member in each of the member’s capacities are determined accordingly.
(2) In relation to payment of retirement benefits, paragraph (1) does not affect the interpretation of regulation 60 if a member is both an active member and a pensioner member by virtue of that regulation.
(3) In relation to payment of death benefits, paragraph (1) does not prevent—
(a)the calculation under regulation 121 of a lump sum payable on the death of an active member of this scheme being made by reference to amounts that are relevant to the member in another capacity;
(b)the calculation under regulation 122 of a lump sum payable on the death of a deferred member or pensioner member of this scheme being made by reference to amounts that are relevant to the member in both of those capacities; or
(c)the calculation under regulation 122 of a lump sum payable on the death of—
(i)a deferred member of this scheme in relation to 2 or more continuous periods of pensionable service; or
(ii)a pensioner member of this scheme in relation to 2 or more continuous periods of pensionable service.
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