PART IICONTRIBUTION MADE ENTIRELY OUT OF LUMP SUM
Application of Part II
4. –
(1) This Part shall have effect for determining the amount of the contribution (if any) to be made, by way of reduction in her lump sum, in the case of an office-holder who has made no periodical payments.
(2) No contribution by way of reduction in her lump sum shall be made in the case of a woman who at no time during her relevant service had a husband.
Relevant service wholly after 31st December 1991
5. –
(1) If the whole of the office-holder’s relevant service is or, by virtue of an option exercised under paragraph 27(1) and (2)(b) of Schedule 2 to the Act is treated as, service after 31st December 1991 the amount of the contribution shall be three quarters of the lump sum.
(2) If the office-holder last had a husband at a time before the end of her relevant service, the amount of the contribution shall (instead of that in paragraph (1)) be three quarters of the lump sum multiplied by the fraction:
where–
R represents the number of months of her relevant service before the time at which she last had a husband, and
S represents the total number of months of her relevant service.
Relevant service partly before 1st January 1992
6. –
(1) If the office-holder’s relevant service is not, or is not treated as, wholly after 31st December 1991, the amount of the contribution shall be three quarters of the lump sum multiplied by the fraction
where–
Q represents the number of months of her relevant service after 31st December 1991
S represents the total number of months of her relevant service.
(2) If the office-holder last had a husband at a time before the end of her relevant service, and after 31st December 1991 the amount of the contribution shall (instead of that in paragraph (1)) be that arrived at under paragraph (1) multiplied by the following fraction–
where–
T represents the number of months relevant service before the time she last had a husband and after 31st December 1991
Q represents the number of months of her relevant serivce after 31st December 1991
(3) If the office-holder last had a husband at a time before the end of her relevant service, and before 1st January 1992 no contribution by way of reduction in her lump sum shall be made. Supplemental
7. –
(1) For the purpose of determining the amount of any contribution payable under this Part, there shall be disregarded any amount by which (in consequence of the operation of section 17(2) of the Act) that sum may exceed twice the annual amount of the personal pension.
(2) No period of service when an election under section 14A of the Act is in force in respect of the office-holder concerned shall be taken into account for the purposes of any calculation under this Part.