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The Health and Personal Social Services (Superannuation) (Additional Voluntary Contributions) Regulations (Northern Ireland) 1999
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Circumstances in which elections cease to have effect
6. An election shall cease to have effect where a contributor—
(a)receives payment of benefits under any of regulations 12 to 17 of the 1995 Regulations except where the contributor is entitled to accrue further benefits in the circumstances described in regulation 8(2) of those Regulations;
(b)leaves superannuable employment;
(c)ceases to be in superannuable employment by virtue of an election under regulation 9 of the 1995 Regulations (Opting out of the scheme); or
(d)ceases to receive tax relief under section 594(1) of the Taxes Act (exempt statutory schemes) or otherwise in respect of contributions paid under regulation 10 of the 1995 Regulations (Contributions by members).
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