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2(1)It shall be the duty of the Comptroller and Auditor General to make, by such date as the Commission may determine, an offer of employment as a member of the staff of the National Audit Office to each person employed in the civil service of the State in the Exchequer and Audit Department immediately before the coming into force of this Act; and the terms of the offer must be such that they are, taken as a whole, not less favourable to the person to whom the offer is made than the terms on which he is employed on the date on which the offer is made.E+W+S+N.I.
(2)An offer made in pursuance of this paragraph shall not be revocable during the period of three months beginning with the date on which it is made.
(3)Where a person becomes a member of the staff of the National Audit Office in consequence of this paragraph then, for the purposes of the [F1the Employment Rights Act 1996], his period of employment in the civil service of the State shall count as a period of employment as a member of the staff of that Office and the change of employment shall not break the continuity of the period of employment.
(4)Where an offer is made to any person in pursuance of this paragraph none of the agreed redundancy procedures applicable to persons employed in the civil service of the State shall apply to him; and if he ceases to be employed as mentioned in sub-paragraph (1) above—
(a)on becoming a member of the staff of the National Audit Office in consequence of this paragraph; or
(b)having unreasonably refused an offer made to him in pursuance of this paragraph,
he shall not, on ceasing to be so employed, be treated for the purposes of any scheme under section 1 of the M1Superannuation Act 1972 as having been retired on redundancy.
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