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183.—(1) A person (P) is entitled to a repayment of the balance of contributions calculated in accordance with regulation 185 on the entitlement day if—
(a)P has left all pensionable service and does not re-enter pensionable service before the entitlement day;
(b)P has applied under regulation 184 for the repayment; and
(c)paragraph (2) does not apply.
(2) This paragraph applies if—
(a)P is qualified for retirement benefits;
(b)a transfer value payment has been made in respect of P’s pensionable service; or
(c)P is in a period of post-benefit service immediately before the last day of pensionable service(1).
(3) For the purpose of this regulation, P is in pensionable service while P is absent on maternity leave, paternity leave, additional paternity leave, parental leave or adoption leave if P is entitled to return from leave by virtue of Part 8 of the Employment Rights Act 1996(2).
(4) If a repayment is made, P’s rights under this scheme are extinguished.
(5) This regulation is subject to regulation 177.
See regulation 121 for P’s entitlement to a short service annuity if P is not re-qualified for retirement benefits in respect of a period of post-benefit service.
1996 c.18; Part 8 was amended by Schedule 4 to the Employment Relations Act 1999 (c.26) and sections 1 and 3 of the Employment Act 2002 (c.22).
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