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The Superannuation (English Local Government and Isle of Man) Interchange Rules 1951

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8.  The provisions of section 10 of the Act of 1937, and the corresponding provisions of any local Act scheme, shall have effect in relation to a contributory employee or local Act contributor who has been a pensionable employee of an Isle of Man authority as if references therein to contributions which may be returned thereunder on such an employee or contributor ceasing to be employed or dying included references to contributions and additional contributions (not being contributions made voluntarily for the purpose of securing benefits for his widow, children or other dependants) to which he was entitled on ceasing to be a pensionable employee of an Isle of Man authority, in so far as any such contributions have not been returned to and retained by him, and are attributable to service which might have been reckoned under the Act of 1937 or the local Act scheme, as the case may be, for the purposes of superannuation allowance in respect of the employment which he has ceased to hold or in which he has died, as the case may be:

Provided that if the pension scheme associated with his former employment made provision for the calculation of interest on contributions returned thereunder in a different manner from that provided by the Act of 1937 or local Act scheme, interest on the contributions to which the person was so entitled as aforesaid shall, on their becoming returnable under the Act of 1937 or local Act scheme as modified by this rule, be calculated in manner provided by the said pension scheme, up to the date on which he became a contributory employee or local Act contributor, or, if he received a return of those contributions before that date, up to the date of such return.

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