S.I. No. 183/1943 - Electricity Supply Board (Confirmation of Manual Workers Superannuation Scheme) Order, 1943.

STATUTORY RULES AND ORDERS. 1943. No. 183.

ELECTRICITY SUPPLY BOARD (CONFIRMATION OF MANUAL WORKERS SUPERANNUATION SCHEME) ORDER, 1943.

WHEREAS in pursuance of sub-section (1) of section 5 of the Electricity Supply Board (Superannuation) Act, 1942 (No. 17 of 1942), the Electricity Supply Board has, on the twentieth day of February, 1943, submitted to the Minister for Industry and Commerce the Manual Workers Superannuation scheme prepared in pursuance of sub-section (1) of section 4 of that Act :

AND WHEREAS the Electricity Supply Board has complied with the requirements of sub-section (2) of the said section 4 in relation to such scheme :

AND WHEREAS the Minister for Industry and Commerce, after consultation with the Minister for Finance, has thought it proper that such scheme should be modified in certain respects :

NOW, the Minister for Industry and Commerce, after consultation with the Minister for Finance, hereby orders as follows :—

1. This Order may be cited as the Electricity Supply Board (Confirmation of Manual Workers Superannuation Scheme) Order, 1943.

2. In this Order—

the expression " the Act " means the Electricity Supply Board (Superannuation) Act, 1942 (No. 17 of 1942),

the expression " the Scheme " means the manual workers superannuation scheme prepared by the Electricity Supply Board in pursuance of sub-section (1) of section 4 of the act and submitted to the Minister for Industry and Commerce on the twentieth day of February, 1943, in pursuance of sub-section (1) of section 5 of the act.

3. The Scheme, as modified under the Act by the Minister for Industry and Commerce after consultation with the Minister for Finance (of which a copy, as so modified, is set out in the Schedule to this Order) is hereby confirmed.

SCHEDULE

ELECTRICITY SUPPLY BOARD MANUAL WORKERS SUPERANNUATION SCHEME.

Definitions.

1. In this Scheme unless inconsistent with the subject or context, the following words or expressions shall have the following meanings :—

(1) " The Board " means the Electricity Supply Board.

(2) " The Act " means the Electricity Supply Board (Superannuation) Act, 1942 .

(3) " The Minister " means the Minister for Industry and Commerce.

(4) " The Fund " means the Fund to be established for the purposes of this Scheme as provided by the Regulations of the Minister.

(5) " The Regulations of the Minister " means the Regulations made by the Minister pursuant to section 8 of the act.

(6) " Contributing Member " means any person admitted to membership of the Scheme who for the time being contributes to the Fund.

(7) " Members " includes contributing members and persons who having been contributing members, are retained, in the services of the Board under Clause 54 hereof, and persons who having been contributing members and having quitted the service of the Board have left their contributions in the Fund as provided in the definitions of " Service " contained in this Clause and all persons for the time being in receipt of pensions from the Fund.

(8) " Pensioner " means any member who being retired from the service of the Board is in receipt of a pension from the Fund.

(9) " The Committee " means the Electricity Supply Board Manual Workers Superannuation Committee for the time being duly appointed for the purposes of the Scheme.

(10) " Wage " in relation to a contributing member means the weekly rate of remuneration for the time being paid by the Board to such member.

(11) " The Actuary " means the Actuary from time to time appointed by the Board for the purpose of the Scheme.

(12) " The Trustees " means the Trustee or Trustees for the time being appointed for the purposes of the Scheme in accordance with the Regulations of the Minister.

(13) " Failure of Health " means such a failure of health, whether mental or physical, as in the opinion of the Board incapacitates a member from doing his ordinary work in the service of the Board provided that, where the Committee so requires, the failure of health shall be determined by a medical referee agreed upon between the Board and the Committee in each case.

(14) " Manual Worker " means any artisan, workman, labourer, or other worker in the employment of the Board on its regular staff whose whole time is devoted to such employment, and any other worker as may be classified by the Board as a Manual Worker for the purpose of the Scheme, provided that no person shall be a manual worker for the purpose of the Scheme who is

(a) an excepted person within the meaning of Section 7, sub-section 6 of the Act, or

(b) a person in Grade IIID of the Board's graded salary scheme or any higher grade, or

(c) any female employee in Grade IV or Grade V of the Board's graded salary scheme, or

(d) a male person in Grade IV or Grade V of the Board's graded salary scheme who has opted to enter the Board's General Employees Superannuation Scheme as established under the Act, or

(e) an apprentice.

(15) " Normal Retiring Date " means the date on which a member attains the age of 65 years.

(16) " Service " means continuous service in the employment of the Board ending on the date of retirement from that employment on account of age or failure of health provided that

(i) (a) in the reckoning of such continuous service as aforesaid of any manual worker, any period of service of such worker in the employment of the Board prior to a break after the passing of the Act in that service through wilful action on the part of such worker which caused, or might have caused, an interruption in the generation, transmission, or distribution of electricity by the Board, or which impeded, or might have impeded, the due performance of any of the functions or duties of the Board shall be excluded, and

(b) in the reckoning of such continuous service as aforesaid of any manual worker, any period of service of such worker in the employment of the Board prior to a break after the passing of the Act in that service shall be included if, but only if, such break was not due to such wilful action on the part of such worker as is mentioned in the next preceding paragraph and either the contributions paid to the Fund by such worker in respect of such period of service remain in the Fund or, where a sum in respect of such contributions or such contributions and interest thereon has been repaid to such worker, such sum is refunded to the Fund, with interest at such rate as the Committee shall prescribe, but subject to the overriding limitation that no part of such prior service which is excluded by the said next or preceding paragraph shall be so included and that only that service prior to such break which would have been so reckonable if such break had not occurred shall be included, and

(c) where, in the reckoning of such continuous service as aforesaid of any manual worker, any period of service of such worker is excluded in pursuance of paragraph (i) (a) above, all contributions paid to the Fund by such person or by the Board on his behalf in respect of the period of service so excluded shall remain in the Fund and shall not be repayable, and

(d) every dispute as to whether a break after the passing of the Act in the service of any manual worker in the employment of the Board was or was not due to such wilful action as is mentioned in paragraph (i) (a) above on the part of such worker shall be referable to the Tribunal to be established under the Act, and that the decision of the said Tribunal thereon shall be final and binding on all persons concerned.

(ii) Where a contributing member is, with the consent of the Board, seconded temporarily to some other employment, the period during which such contributing member is so seconded shall be deemed to be service with the Board for the purpose of the Scheme so long as he remains a contributing member, and shall not constitute any break in the continuous service of such employee with the Board.

(17) " Subsequent Service " means continuous service of a member with the Board on and subsequent to the date as from which he elects to pay contributions under the Scheme.

18) " Age " on any date means age on birthday nearest to that date.

Title of Scheme.

2. The Scheme shall be known as

The Electricity Supply Board Manual Workers Superannuation Scheme.

Constitution of Fund

3.—(1) The Fund shall be set up as and when provided by the Regulations of the Minister.

(2) The Fund shall be called " The Electricity Supply Board Manual Workers Superannuation Fund."

(3) The Fund shall consist of :—

(a) The contributions of contributing members.

(b) The contributions of the Board.

(c) Such sums as may be transferred from the Electricity Supply Board General Employees Superannuation Fund pursuant to Clause 56 of the Scheme.

(d) Interest dividends on other income receivable from the investments and from property of all kinds of the Fund.

(e) Any other sums which may be paid to the Trustees or the Committee from time to time for the purposes of the Scheme.

Administration of Scheme.

4.—(1) The Scheme shall be administered by the Committee consisting of seven members of whom four shall be appointed to represent the Board and three shall be appointed to represent the manual workers. All the members of the first Committee shall be appointed by the Board and shall hold office until the 30th June, 1944.

Before the 30th June in 1944, and in each third succeeding year, the Board shall appoint four persons to represent the Board on the Committee for the three years commencing on the 1st July next following.

Not later than the 15th May in 1944 and each third succeeding year any two manual workers who are contributing members may, by letter addressed to the Secretary of the Committee, nominate another contributing member for election to represent the manual workers on the Committee for the three years commencing on the 1st July next following, and each letter of nomination shall be accompanied by a statement in writing by the person nominated expressing his willingness to act on the Committee if elected.

If not more than three nominations are received, the persons nominated shall be deemed to have been elected.

If more than three nominations are received, the Secretary of the Committee shall send in the manner prescribed in Clause 19 and not later than the 1st June next following to each contributing member, a voting paper containing the names of all persons nominated.

Each contributing member may vote for not more than three persons in such manner as shall be prescribed by the Committee, and return the voting paper to the Secretary so as to reach him not later than the 15th June next following. The three persons who have received the highest number of votes shall be deemed to have been elected. If the voting is indeterminate owing to two or more persons receiving an equal number of votes, the Board shall appoint one or more of those persons as may be required to represent the manual workers on the Committee.

(2) If at any time it appears to the Board that the removal from membership of the Committee of any member of the Committee is necessary in the interests of the proper and effective performance of the functions of the Committee under the Scheme the Board may remove from membership any member of the Committee as it considers necessary in the interests aforesaid.

(3) The Board may at any time remove from membership of the Committee a member who has become incapable, through failure of health, of performing efficiently his duties as such member, or who has been absent from all meetings of the Committee during a period of six months.

(4) Vacancies occurring in the membership of the Committee shall be filled by the remaining members of the Committee co-opting within 60 days of the date on which the vacancy arises a person representative of the Board or of the manual workers as the case may require.

Payments and Receipts.

5.—(1) All payments due to pensioners and others out of the Fund in respect of pensions and other benefits provided by this Scheme when authorised by the Committee shall be made by the Committee out of moneys lodged to their credit by the Trustees in a current account to be kept by the Committee in a bank for this purpose, and not otherwise. All cheques drawn on the Committee's said account shall be signed by the Secretary and one member of the Committee, or by two members of the Committee, and the Committee shall keep proper records and accounts of such payments.

(2) All contributions payable by contributing members or by the Board shall be paid to the Committee and their receipt shall be a good discharge therefor. The Committee shall see to the correctness and due collection of all contributions to the Fund and they shall keep a proper record thereof. All moneys so received by the Committee shall be lodged by them with due despatch and in any event within seven days from the time of receipt to the credit of the Trustees in a bank account to be kept by the Trustees for that purpose.

Board to bear expense.

6. The Board shall at their expense provide the office accommodation and the staff required for the administration of the Scheme, and the costs and expenses of the working and management of the Scheme and the Fund, including actuarial, legal and other fees, will be borne and paid by the Board, and no deductions from the contributions of members or of the Board will be made for such expense. The said office accommodation shall be at the Head Offices of the Board.

Appointment of Secretary, etc.

7. The Board shall appoint a Secretary of the Committee and such other officers of the Committee as may be required from time to time for the purposes of the Scheme and may remove and/or replace any Secretary or other officer so appointed.

Keeping of accounts and records.

8. The Committee shall keep all accounts and records necessary for the purposes of the administration of the Scheme as committed to them. The accounts shall be made up to the 31st day of March of every year and shall be audited annually by the Auditors of the accounts of the Trustees appointed under the Regulations. The Auditors shall have access to all books, papers, vouchers, accounts, securities and documents either of title or otherwise connected with the Scheme and shall certify in writing to the Board and the Committee the result of each audit.

Meeting of Committee: Quorum.

9.—(1) The Committee shall meet together for the despatch of business as often as may be necessary and may adjourn and otherwise regulate their meetings as they think fit. Three members shall form a quorum. Meetings of the Committee shall be held at the office of the Committee and shall be convened by the Secretary who shall give not less than 48 hours clear notice of such meetings to each member of the Committee.

(2) Each Committee at their first meeting after the commencement of their term of office shall elect as Chairman one of their members who shall hold office until the end of the Committee's term of office, provided that the Committee may at any time by the votes of five members remove the Chairman from his office. If for any reason the Chairman vacates his office the Committee shall elect another member in his stead who shall hold office on the same conditions.

If at any meeting of the Committee the Chairman is not present within five minutes after the time appointed for holding the same, the members present may choose one of their number to be chairman of the meeting.

(3) Questions arising at any meeting shall be decided by a majority of votes of those present and in case of equality of votes the Chairman shall have a second or casting vote.

(4) A member of the Committee not in Ireland shall not be entitled to notice of a meeting of the Committee.

Exercise of functions by the Committee.

10. A meeting of the Committee at which a quorum is present shall be competent to exercise all or any of the authorities, powers and discretions vested in the Committee generally.

Minutes of meetings.

11. The Committee shall cause proper minutes to be kept of their proceedings, and any such minutes of any meetings of the Committee purporting to be signed by the Chairman of such meeting or by the Chairman of the next succeeding meeting shall be receivable as prima facie evidence of the matters and things recorded in such minutes.

Vacancy in membership of Committee.

12. The Committee may act notwithstanding any vacancy in their body.

Responsibility of members of Committee for acts, defaults, etc

13. The members of the Committee shall be respectively chargeable only for such moneys as they shall respectively actually receive and shall respectively be answerable and responsible only for their own respective acts, receipts, omissions, neglects and defaults and not for those of any other member or of any banker or other person with whom or into whose hands any moneys of the Fund shall be deposited or come.

Negligence or breach of trust.

14. A member of the Committee shall not be held liable for any loss occasioned by negligence or breach of trust in any case in which in the opinion of the Board such member has acted honestly and reasonably and ought fairly to be excused.

Alteration of Scheme.

15. The provisions of the Scheme may be altered or modified only in the manner prescribed in section 6 of the act.

Appointment of Actuary, triennial actuarial investigation.

16.—(1) The Board shall from time to time appoint an Actuary to the Scheme. The position of the Fund shall be submitted to the Actuary and investigated every three years from the date of establishment of the Fund and at such other times as the Trustees, the Board or the Committee may consider desirable and for that purpose all necessary accounts and information shall be furnished by the Committee, the Board and the Trustees to the Actuary.

(2) The Actuary shall report to the Committee, the Trustees and the Board in writing on the financial position of the Fund.

(3) All surpluses in the Fund or any part thereof may at the option of the Committee with the consent of the Board and of the Trustees, and on the written advice of the Actuary either :

(a) be set aside as a reserve Fund, or

(b) be employed either in granting such reductions in the contributions of contributing members and the Board or such increases in the benefits, or in providing such additional benefits as may be incorporated in an Amending Superannuation Scheme to be submitted to the Minister in accordance with section 6 of the act.

Any surplus shown by any intermediate report of the Actuary shall be allowed to accumulate until the end of the current three year period.

Deficiency in the Fund.

17. In the event of the Actuary reporting that there is or is likely to be a deficiency in the Fund, the Board shall consult with the Committee, the Trustees, and the Actuary and shall have regard to the necessity or desirability of preparing and submitting an amending Superannuation Scheme for confirmation by the Minister in accordance with section 6 of the act.

Ascertainment of members' views.

18.—(1) The Committee may ascertain the views and wishes of the members in such manner as they think fit.

(2) Without fettering the discretion of the Committee the views and wishes of the members may be ascertained by a show of hands at a general meeting of members summoned by the Committee or at meetings of members held in the location in which such members are employed or by means of ballot papers circulated among the members or by such other method as in their discretion the Committee may decide.

(3) The Committee shall summon a general meeting of members, if required so to do by a requisition signed by not less than one-third of the persons who are for the time being members of the Scheme, and stating the business to be transacted at the meeting. The meeting shall be summoned within two months of the date on which the requisition is received by the Committee, and not less than seven days notice (exclusive of the day on which the notice is served or deemed to be served, but inclusive of the day for which notice is given) specifying the place and time of the meeting, and the business to be transacted, shall be given to each member in the manner prescribed in the next succeeding clause.

(4) A certificate signed on behalf of the Committee as to what has been ascertained to be the views and wishes of a majority of the members shall be conclusive.

Sending of notice to members

19. Every member shall furnish the Secretary of the Committee with his private postal address and give notice from time to time of any change therein. Any notice to any member may be given in such manner as the Committee may determine, and may be given by sending it through the post in a letter addressed to him at such address, or at his place of employment, and any notice so sent shall be deemed to be served on the day following that on which it was posted.

Copies of Scheme, etc., to be furnished on request.

20. There shall be supplied, on demand, to every person having any rights in the Scheme one copy of the Scheme and of all amendments thereof, and of the Regulations of the Minister and of the latest statement of accounts, balance sheet, and report prepared in accordance with the Scheme.

Applications or membership.

21.—(1) Applications for membership must be made in writing on the form to be prescribed by the Committee addressed to the Secretary of the Committee.

(2) The Committee may require any statement made by an applicant in connection with an application for membership or an application for permission to pay contributions for optional benefits as from a date subsequent to the date of his admission to the Scheme to be proved to their satisfaction. In particular, the Committee may demand proof of the age and state of health of any applicant.

The Committee may reject or defer applications.

22. The Committee may reject or defer consideration of any such application as is mentioned in clause 21 hereof without giving any reason.

Decision of Committee on applications for membership.

23. All questions as to whether an employee of the Board is or is not entitled to join the Scheme or as to the rate of contribution of a member or as to whether a member is entitled to any, and if any, to what payment out of the Fund shall save as herein otherwise provided be determined by the Committee whose decision shall be final.

Admission to membership.

24.—(1) Every manual worker in the service of the Board at the date of the confirmation of this Scheme by the Minister who has deposited with the Board a consent to pay contributions as required by Section 12, sub-section 1 of the Act, and who has attained the age of 20 years, or who attains that age before the 30th September, 1943, may, by making application in the manner prescribed by clause 21 hereof not later than the said 30th September, elect to join the Scheme, and any such person who does not so elect shall be thenceforth precluded from joining the Scheme and paying contributions or receiving superannuation benefits under the Scheme. PROVIDED ALWAYS that a Manual Worker who has attained the age of 65 years shall not be eligible for admission to the Scheme.

(2) Every Manual Worker in the service of the Board at the said date of confirmation who shall not have attained the age of 20 years before the 30th September, 1943, may, by making application in the manner prescribed by Clause 21 hereof within one month after he shall have attained the age of 20 years, elect to join the Scheme, provided he has deposited with the Board a consent to pay contributions as required by Section 12, subsection 1 of the Act,and any such person who does not so elect shall be thenceforth precluded from joining the Scheme and paying contributions or receiving superannuation benefits under the Scheme.

(3) Every Manual Worker who enters the service of the Board after the said date of confirmation may, by making application in the manner prescribed by Clause 21 hereof within one month of his becoming eligible for admission, elect to join the Scheme, provided he has deposited with the Board a consent to pay contributions as required by Section 12, subsection 1 of the Act, and any such person who does not so elect shall be thenceforth precluded from joining the Scheme and paying contributions or receiving superannuation benefits under the Scheme. PROVIDED that no such person shall be eligible for admission to the Scheme before he shall have attained the age of 20 years or after he shall have attained the age of 65 years.

(4) Every Manual Worker who has been admitted to the Scheme by the Committee shall be entitled to pay, and shall pay, contributions to the Fund in accordance with the Scheme.

Calculation of service.

25.—(1) Every contributing member shall (save as otherwise hereby provided) be entitled to reckon for superannuation benefits hereunder his service (hereinafter referred to as " subsequent service") in the employment of the Board on and from the date as from which he elects to pay contributions up to the end of the last completed month of service preceding the date on which he reaches normal retiring age, or, in the case of earlier retirement on account of failure of health the date of his retirement.

(2) If a contributing member who is in the employment of the Board at the date of the confirmation of the Scheme by the Minister pays to the Fund appropriate contributions (with compound interest) hereinafter prescribed in respect of the whole of his service (hereinafter referred to as " prior service ") in the employment of the Board prior to and ending on the day before the date as from which he elects to pay contributions under the Scheme, the Board shall also pay to the Fund appropriate contributions (with compound interest) hereinafter prescribed in respect of such contributing member's prior service and such contributing member shall (save as otherwise provided by this Scheme) be entitled to reckon for superannuation benefits under the Scheme his prior service up to the end of the last completed month thereof, and no more, in full as well as so much (whether the whole or a part) of his subsequent service as is reckonable by virtue of the foregoing paragraph of this clause.

(3) If any contributing member who is in the employment of the Board at the date of the confirmation of the Scheme by the Minister does not pay to the Fund appropriate contributions in respect of his prior service the Board shall pay to the Fund appropriate contributions (with comporund interest) hereinafter prescribed in respect of such contributing member's prior service and such contributing member shall (save as otherwise provided by this Scheme) be entitled to reckon for superannuation benefits under the Scheme one half of his prior service up to the end of the last completed month thereof, and no more, as well as so much (whether the whole or a part) of his subsequent service as is reckonable by virtue of paragraph (1) of this clause.

(4) If a contributing member who is in the employment of the Board at the date of the confirmation of the Scheme by the Minister pays to the Fund appropriate contributions (with compound interest) hereinafter prescribed in respect of part of his prior service, the Board shall pay to the Fund appropriate contributions (with compound interest) hereinafter prescribed in respect of the whole of such contributing member's prior service and such contributing member shall (save as otherwise provided by this Scheme) be entitled to reckon for superannuation benefits under the Scheme one half of his total prior service up to the end of the last completed month thereof and one half of the period of prior service in respect of which he pays contributions as well as so much (whether the whole or a part) of his subsequent service as is reckonable by virtue of paragraph (1) of this clause.

Withdrawal from Scheme.

26. A contributing member may not withdraw from his membership of the Scheme while he remains in the employ of the Board.

Service before attaining 20 years of age.

27. In calculating years of service for pension purposes, no account shall be taken of any service with the Board (other than prior service) prior to the attainment of age 20 years.

Contributions to be paid by way of deduction.

28. Contributions (other than appropriate contributions hereinafter prescribed when paid in one lump sum) shall be paid so long as the member is in the pay of the Board, (but not after normal retiring date) by way of deductions of as nearly equal amounts as is practicable from monthly or weekly payments of wage and such deductions shall operate as payments to the Fund by the contributing member on the day when the wage from which each deductions is made became due.

Payment of Board Contributions.

29. The Board shall out of its own moneys pay to the credit of the Committee weekly or monthly as the case may be, such sums as are required of it by the Scheme.

Contributions to the Fund.

30.—(1) The contributions to be paid to the Fund by male contributing members and by the Board respectively shall be the following :—

(a) Contributions in respect of subsequent service.

(b) Additional contributions (optional in the case of the contributing member) in respect of prior service.

(c) Optional additional contributions to secure additional pensions.

(d) Optional additional contributions to secure sum of £200 payable at normal retiring age or on earlier retirement on account of failure of health.

(2) (a) If a male contributing member was not in the service of the Board at the date of the confirmation of the Scheme by the Minister, the contributions of such contributing member and of the Board in respect of such contributing member's subsequent service shall depend on the age of the contributing member on the date as from which he elects to pay contributions, and shall be paid at the rate shown in Table No. 1 hereto, until such member's normal retiring date or earlier date of retirement from the service of the Board, and no longer.

(b) If a male contributing member who was in the service of the Board at the date of the confirmation of the Scheme by the Minister elects to contribute in respect of the whole of his prior service as from the date on which he joins the Scheme, the total joint weekly contribution of the Board and of the contributing member in respect of such member's prior and subsequent service shall be calculated by taking twice the rate shown in Table No. 1 hereto according to the age of the member on the date as from which he elects to pay contributions and adding thereto twice the rate shown in Table No. 2 according to the member's age on the date aforesaid, multiplied by the number of years of his prior service. One half of the contribution so determined shall be payable by the Board and one half shall be payable by the contributing member until such member's normal retiring date or earlier date of retirement from the service of the Board, and no longer : PROVIDED that the Board may commute that part of its contribution which is equivalent to a rate calculated by multiplying the rate shown in Table No. 2 according to the age of the member on the date as from which he elects to pay contributions by the number of years of his prior service by paying instead for a limited term of years an annuity certain of such amount as the Actuary shall certify to be the equivalent of the part of the contribution so commuted, and the member may commute that part of his contribution which is equivalent to a rate calculated by multiplying the rate shown in Table No. 2 according to his age on the date as from which he elects to pay contributions by the number of years of his prior service by paying instead a lump sum of such amount as the Actuary shall certify to be the equivalent of the part of the contribution so commuted.

(c) If a male contributing member who was in the service of the Board at the date of the confirmation of the Scheme by the Minister does not elect to contribute in respect of prior service, or elects to contribute, as from the date on which he joins the Scheme, in respect of part only of his prior service, the total joint weekly contribution (hereinafter in this sub-clause called " thenett joint weekly contribution ") of the Board and of the contributing member in respect of such member's prior and subsequent service shall be determined by deducting from the total joint weekly contribution calculated in the manner described in paragraph (b) of this sub-clause the product of the rate shown in Table No. 2 according to the member's age on the date on which he joins the Scheme multiplied by the number of years of prior service in respect of which he does not elect to contribute. There shall be payable in equal parts by the Board and by the contributing member until such member's normal retiring date or earlier date of retirement from the service of the Board, and no longer, so much of the nett joint weekly contribution as is equivalent to twice the rate shown in Table No. 1 according to the age of the member on the date on which he entered the service of the Board. The balance of the nett joint weekly contribution shall be divided into two parts (hereinafter in this sub-clause called " residual contributions ") in the proportion which the total number of years of the member's prior service bears to the number of years of his prior service in respect of which he elects to contribute, and the residual contribution proportionate to his total prior service shall be payable by the Board, and the residual contribution proportionate to the number of years of his prior service in respect of which he elects to contribute shall be payable by the contributing member until such member's normal retiring date or earlier date of retirement from the service of the Board, and no longer : PROVIDED that the Board may commute that part of its residual contribution which is equivalent to a rate calculated by multiplying the rate shown in Table No. 2 according to the age of the member on the date as from which he elects to pay contributions by the number of years of his prior service by paying instead for a limited term of years an annuity certain of such amount as the Actuary shall certify to be the equivalent of the part of the residual contribution so commuted, and the member may commute that part of his residual contribution which is equivalent to a rate calculated by multiplying the rate shown in Table No. 2 according to his age on the date as from which he elects to pay contributions by the number of years of his prior service in respect of which he elects to contribute by paying instead a lump sum of such amount as the Actuary shall certify to be the equivalent of the part of the residual contribution so commuted.

(d) If a male contributing member who was in the service of the Board at the date of the confirmation of the Scheme by the Minister elects, with the consent of the Committee, at a date subsequent to the date on which he joins the Scheme, to contribute in respect of the whole or part of his prior service he shall pay either a lump sum on so electing, or additional weekly contributions during the remaining period of his service with the Board up to his normal retiring date or earlier date of retirement. The amount of the lump sum or of the additional weekly contributions shall be determined by the Committee.

(c) Where a male contributing member is entitled to reckon for superannuation benefits prior service in respect of which the Board has paid contributions, the weekly contributions shown in Table No. 1 shall in calculating the total joint contribution of the Board and of the member in respect of prior and subsequent service be reduced by the amount shown in Table No. 1a according to the age of the member at the date as from which he elects to pay contributions and the number of years of his prior service.

(3) The optional additional contribution of any male contributing member, who shall elect to contribute for additional pension (in units of £13, to a maximum of six such units, shall depend upon the age of the member on electing to exercise the option and shall be paid at the appropriate rate per unit shown in Table No. 3 hereto, and the Board shall pay contributions of the same amount.

(4) (a) The optional additional contributions of any male contributing member, who shall elect, with the consent of the Committee, to contribute for the benefit (hereinafter provided) of £200 payable at normal retiring date, or on earlier retirement on account of failure of health, shall be payable by additional equal contributions spread over the remaining period of such contributing member's service with the Board up to the normal retiring date or earlier date of retirement on account of failure of health of such contributing member, and shall depend upon the age of the member on the date as from which he elects to contribute for this benefit, and shall be payable at the rate shown in Table No. 4 hereto.

(b) The Board shall, in respect of each male contributing member who shall elect as expressed in the last preceding paragraph, pay additional contributions equal in amount to the contributions of the member.

(5) (a) If a female contributing member was not in the service of the Board at the date of the confirmation of the Scheme by the Minister, the contributions of such contributing member and of the Board in respect of such contributing member's subsequent service shall depend upon the age of the contributing member on the date as from which she elects to pay contributions, and shall be paid at the rate shown in Table No. 5 hereto, until such member's normal retiring date or earlier date of retirement from the service of the Board, and no longer.

(b) If a female contributing member who was not in the service of the Board at the date of the confirmation of the Scheme by the Minister elects, under Clause 48 (ii), to contribute in respect of additional pension units, the contributions of such contributing member and of the Board in respect of such contributing member's subsequent service shall depend upon the age of the contributing member on the date as from which she elects to pay contributions, and shall be paid in respect of each unit at one half the rate shown in Table No. 5 hereto.

(c) If a female contributing member who was in the service of the Board at the date of the confirmation of the Scheme by the Minister, elects to contribute in respect of the whole of her prior service as from the date on which she joins the Scheme, the total joint weekly contribution of the Board and of the contributing member in respect of such member's prior and subsequent service shall be calculated by taking twice the rate shown in Table No. 5 hereto according to the age of the member on the date as from which she elects to pay contributions and adding thereto twice the rate shown in Table No. 6 according to the member's age on the date aforesaid multiplied by the number of years of her prior service. One half of the contribution so determined shall be payable by the Board and one half shall be payable by the contributing member until such member's normal retiring date or earlier date of retirement from the service of the Board, and no longer : PROVIDED that the Board may commute that part of its contribution which is equivalent to a rate calculated by multiplying the rate shown in Table No. 6 according to the age of the member on the date as from which she elects to pay contributions by the number of years of her prior service by paying instead for a limited term of years an annuity certain of such amount as the Actuary shall certify to be the equivalent of the part of the contribution so commuted.

(d) If a female contributing member who was in the service of the Board at the date of the confirmation of the Scheme by the Minister, does not elect to contribute in respect of prior service, or elects to contribute as from the date on which she joins the Scheme, in respect of part only of her prior service, the total joint weekly contribution (hereinafter in this sub-clause called " the nett joint weekly contribution ") of the Board and of the contributing member in respect of such member's prior and subsequent service shall be determined by deducting from the joint weekly contribution calculated in the manner described in paragraph (c) of this clause the product of the rate shown in Table No. 6 according to the member's age on the date on which she joins the Scheme multiplied by the number of years of prior service in respect of which she does not elect to contribute. There shall be payable in equal parts by the Board and by the contributing member, until such member's normal retiring date or earlier date of retirement from the service of the Board and no longer, so much of the nett joint weekly contribution as is equivalent to twice the rate shown in Table No. 5 according to the age of the member on the date on which she entered the service of the Board. The balance of the total joint weekly contribution shall be divided into two parts (hereinafter in this sub-clause called " residual contributions ") in the proportion which the total number of years of the member's prior service bears to the number of years of her prior service in respect of which she elects to contribute, and the residual contribution proportionate to her total prior service shall be payable by the Board, and the residual contribution proportionate to the number of years of prior service in respect of which she elects to contribute shall be payable by the contributing member until such member's normal retiring date or earlier date of retirement from the service of the Board, and no longer : PROVIDED that the Board may commute that part of its residual contribution which is equivalent toa rate calculated by multiplying the rate shown in Table No. 6 according to the age of the member on the date as from which she elects to pay contributions by the number of years of her prior service by paying instead for a limited term of years an annuity certain of such amount as the Actuary shall certify to be the equivalent of the part of the residual contribution so commuted.

(e) If a female contributing member who was in the service of the Board at the date of the confirmation of the Scheme by the Minister elects, under Clause 48 (2) to contribute in respect of additional pension units and if she elects to contribute as from the date on which she joins the Scheme in respect of the whole of her prior service in relation to such units, the contributions of the Board and of the member in respect of each unit shall be payable at one half the rates calculated in the manner prescribed in paragraph (c) of this sub-clause, and shall be payable for the same period and subject to the same conditions regarding commutation as are prescribed in the said paragraph.

(f) If a female contributing member who was in the service of the Board at the date of the confirmation of the Scheme by the Minister elects under Clause 48 (ii) to contribute in respect of additional pension units and if, in relation to such units, she does not elect to contribute in respect of prior service, or elects to contribute, as from the date on which she joins the Scheme, in respect of part only of her prior service, the contributions of the Board and of the member in respect of each unit shall be payable at one half the rate calculated in the manner prescribed in paragraph (d) of this sub-clause, and shall be payable for the same period and subject to the same conditions regarding commutation as are prescribed in the said paragraph.

(g) If a female contributing member who was in the service of the Board at the date of the confirmation of the Scheme by the Minister elects, with the consent of the Committee, at a date subsequent to the date on which she joins the Scheme, to contribute in respect of the whole or part of her prior service she shall pay, during the remaining period of her service with the Board up to her normal retiring date or earlier date of retirement, additional weekly contributions of such amount as the Committee shall determine.

(h) Where a female contributing member is entitled to reckon for superannuation-benefits prior service in respect of which the Board has paid contributions, the contributions shown in Table No. 5 shall in calculating the total joint contribution of the Board and of the member in respect of prior and subsequent service be reduced by the amount shown in Table No. 5A according to the age of the member at the date as from which she elects to pay contributions and the number of years of her prior service.

(6) If a contributing member pays contributions in respect of the whole or part of his or her prior service and if the sum of one half of his or her total prior service, and one half of the period of prior service in respect of which he or she pays contributions and the period of his or her subsequent service which would be reckonable if he or she remained in the service of the Board until normal retiring date exceeds 30 years, the contributions payable by him or her shall be reduced by such amount as the Actuary shall certify to be appropriate.

(7) Where a contributing member is absent on leave at reduced pay or has been seconded to another employment with the consent of the Board, there shall continue to be payable contributions of the full amount which would have been payable had the member not been so absent or seconded.

Payment of benefits and repayment of contributions.

31. All superannuation benefits payable under the Scheme and all re-payments of accumulated contributions standing to the credit of a member in the Fund in accordance with the Scheme shall be paid out of the Fund.

Authority to deduct contributions.

32. The Board shall obtain from every eligible person who seeks admission to membership in the Scheme an authority to deduct, and shall deduct from every sum paid to him by way of wage after the date upon which his liability to contribute to the Fund arises, such sum as is provided by the Scheme.

Calculation of interest.

33. Where under the Scheme compound interest is payable on contributions refunded to a member or to the legal personal representatives or dependants of a member, it shall be calculated with half-yearly rests to the date of such member's loss of office or employment or resignation or death, at the rate of 3 per cent per annum, and contributions shall not commence to bear interest until after the end of the financial half-year during which they are paid.

Benefits.

34. The benefits provided by this Scheme are as follows :—

(i) Pensions,

(ii) Repayment of contributions with or without compound interest,

(iii) Death Benefit,

(iv) Option of additional pensions.

(v) In the case of male manual workers only, option of sum of £200 payable at normal retiring age or on earlier retirement on account of failure of health.

(vi) In the case of male manual workers only, option on joint lives.

Pensions.

35. Each male contributing member will,

(a) on retirement at or after the normal retiring date, or

(b) on earlier retirement on account of failure of health, provided that 10 years' service has been completed, be paid a pension, for his life, from the date of his retirement at the rate of £2 12s. od. per annum for each year of his subsequent service and for each year of his prior service, if any, in respect of which he has paid contributions and or each two years of his prior service, if any, in respect of which he has not paid contributions, provided that the pension payable under this clause shall not exceed £78 per annum.

Pensions for female workers.

36. Each female contributing member will—

(a) on retirement at or after normal retiring date, or

(b) on earlier retirement on account of failure of health, provided that 10 years' service has been completed,

be paid a pension for her life, from the date of her retirement at the rate of 17/4d. per annum for each year of her subsequent service and each year of her prior service, if any, in respect of which she has paid contributions, and, for each two years of her prior service, if any, in respect of which she has not paid contributions, provided that the pension payable under this clause shall not exceed £26 per annum.

Pensions inalienable.

37. Pensions are to be regarded as striclty personal and shall not be assigned, charged, or alienated in any way, and shall cease to be payable if the member shall be adjudged a bankrupt, or take proceedings for liquidation in bankruptcy, or make any arrangement or composition with his creditors having the effect of a charge upon or alienation of his pension or any part thereof, or assign, charge, or attempt to assign or charge the same, or if any act or event shall have been done or happened which would have the effect of depriving him of his right to receive the pension or any part thereof had the same belonged to him absolutely for life. The Committee shall have full discretion as to the payment or application of any forfeited pension to or for the benefit of the member or his dependants or relatives. Nothing herein contained shall prevent a member from bequeathing by will any moneys from the Fund in which he may have a transmissible interest.

Forfeiture of pension.

38. No member in receipt of a pension shall do any act, or convey any information, inimical to the interests of the Board. Any breach of this rule shall have the same effect as any attempted assignment of pension.

Payment of pensions.

39. All pensions shall accrue from day to day but shall be paid weekly, in arrear, at the Office of the Committee—the first payment being made as nearly as practicable at the end of the first week following retirement. Pensions payable under Clauses 35, 36 and 48 shall be payable during the life-time of the pensioner to the date of his death ;

Provided, that in the event of a pensioner dying within five years of the date of his retirement, payment of his pension to his legal personal representative shall continue to be made until the completion of five years from the said date of retirement, provided, further, that, if requested by the legal personal representative so to do, the Committee may, if they think fit, commute the balance so payable for a single payment of such amount as the Actuary shall certify to be fair and reasonable.

Proof of existence and identity.

40. Every member entitled to or in receipt of a pension shall, if and so often as shall be so required, give to the Committee satisfactory proof of his existence and identity.

Postponement of payment by Committee

41. In the event of failure to comply with any of the requirements enumerated in Clauses 40 and 44 the Committee may postpone the making of any payment or the consideration of such claim as the case may be until the said requirements have been respectively complied with.

Position of member unable to manage own affairs.

42. In the event of a member who has become entitled to or is in receipt of a pension being or becoming incapable by reason of failure of health to manage his or her own affairs or to sign documents or being in the opinion of the Committee unfit by reason of character, habits, mode of life or otherwise to receive a pension the Committee may from time to time at their discretion authorise the payment of the pension to the wife or husband of such member or to the person having charge of such member or to some person on behalf of any child or dependant of such member or if the incapacitated or unfit member is in an institution or home may at their discretion authorise the payment of so much of the pension as they think fit to that institution or home for the maintenance of such member and may if they think fit authorise the payment of the balance (if any) to or for the support of the wife, husband, children or dependants of such member and the Fund and the Committee shall be discharged from all liability in respect of any sum so paid.

Death benefit.

43.—(1) If a male contributing member dies whilst in the service of the Board, there shall be paid to his legal personal representative whichever of the following amounts is the greatest :—

(a) a sum of £200 and if the member has paid contributions in respect of prior service and has commuted part of his contributions by making instead a single payment, a sum equal to the amount of the single payment with compound interest thereon at 3 per cent., and, if the member has paid contributions in respect of prior service and has not commuted part of his contributions in the manner aforesaid, a sum which bears to the amount of his total contributions in respect of prior and subsequent service with compound interest thereon at 3 per cent. the same ratio as a rate calculated by multiplying the rate shown in Table No. 2 according to his age on the date as from which he elected to pay contributions in respect of prior service by the number of years of prior service in respect of which he has contributed, bears to the total weekly rate at which he has contributed in respect of prior and subsequent service, or

(b) a sum equal to the amount of his total contributions in respect of prior and subsequent service with compound interest thereon at 3 per cent., or

(c) a sum equivalent to the present value of the payment for a period of five years of the pension (if any) to which the member would have been entitled under Clause 35 if he had retired on account of failure of health on the day of his death.

There shall also be paid to his legal personal representative a sum equal to the amount of all (if any) contributions paid by the member in respect of the optional benefits provided by Clauses 48 and 49 hereof with compound interest at 3 per cent. on such contributions.

(2) If a female contributing member dies whilst in the service of the Board, there shall be paid to her legal personal representative either a sum equal to the amount of all contributions paid by the member to the Fund with compound interest thereon at 3 per cent., or a sum equivalent to the present value of the payment for a period of five years of the pension (if any) to which the member would have been entitled if she had retired on account of failure of health on the day of her death, whichever is the greater.

Death of member.

44. When a member dies any amount which may be due to him to the date of his death from the Fund shall be paid to his legal personal representatives when probate or letters of administration are produced to the Committee. If the total estate of the deceased member appears to the Committee to be less than £100 then the Committee may at their absolute discretion pay the said moneys to any one or more of the persons who would be entitled in the event of an intestacy as one of the next-of-kin to a share of the estate of the deceased member and the receipt of any such person or persons to whom payment is made shall be a good and valid discharge to the Committee. The Committee may for the purposes of this provision require the production of such evidence as they may consider sufficient.

Retirement due to failure of health before 10 years' service completed.

45. In the event of a contributory member retiring due to failure of health, before 10 years' service has been completed, all contributions paid by him to the Fund, except contributions (if any) paid under Clause 30 (4) (a), will be returned, with compound interest at the rate of 3 per cent.

Misconduct.

46. A contributing member who is dismissed or resigns or otherwise ceases to hold employment in consequence of an offence of a fraudulent character or of misconduct shall forfeit all claim to any benefit under the Scheme, and his contributions to the Fund shall not be re-payable to him. Provided that in the case of any such member the Committee may, if they consider the circumstances of the case justify it, pay to him out of the Fund, or pay to his wife or dependants out of the Fund, a sum equal to the amount of all his contributions thereto under the Scheme or to such part thereof as the Committee shall think fit.

Resignation.

47.—(1) (a) In the event of a contributing member leaving the service of the Board for reasons other than misconduct or failure of health after the completion of 10 years' service and before such member shall have reached normal retiring age there shall be paid to him, if he shall so request, a sum equal to all the contributions paid by him to the Fund, with compound interest at the rate of 3 per cent. calculated up to the date on which he leaves the service of the Board.

(b) In the event of a male contributing member leaving the service of the Board for reasons other than misconduct or failure of health before the completion of 10 years' service, there shall be paid to him, if he shall so request, a sum equal to all contributions paid by him to the Fund, with compound interest at 3 per cent. calculated up to the date on which he leaves the service of the Board on such parts (if any) of his total contributions as represent contributions in respect of the optional benefits provided by Clauses 48 and 49, and (if he has paid contributions in respect of prior service) on such parts of his total contributions as are either equivalent to the amount of the lump sum (if any) paid by him in commutation of part of his contributions or equivalent to contributions calculated by applying a rate obtained by multiplying the rate shown in Table No. 2 according to the age of the member on the date as from which he elected to pay contributions in respect of prior service by the number of years of prior service in respect of which he has contributed.

(c) In the event of a female contributing member leaving the service of the Board for reasons other than misconduct or failure of health before the completion of 10 years' service, there shall be paid to her, if she shall so request,a sum equal to all contributions paid by her to the Fund, with compound interest at 3 per cent., calculated up to the date on which she leaves the service of the Board on such parts (if any) of her total contributions as represent contributions in respect of the optional benefit provided by Clause 48 (2), and (if she has paid contributions in respect of prior service) on such parts of her total contributions in respect of the pension provided by Clause 36 as are equivalent to contributions calculated by applying a rate obtained by multiplying the rate shown in Table No. 6 according to the age of the member on the date as from which she elected to pay contributions in respect of prior service by the number of years of prior service in respect of which she has contributed.

(2) If the Board terminates the service of a member before normal retiring date for reasons other than misconduct or failure of health and such person is subsequently re-employed by the Board, and such person has continued his membership of the Scheme, or has been re-admitted to membership, the contributions payable by such person and by the Board in respect of such person shall, as from the date as from which he elects to resume payment of contributions, be at such a rate as the Actuary shall certify to be the appropriate, and as from the said date the member shall be entitled to receive out of the Fund :—

(a) Such benefits as under this Scheme would be payable to a member who first joined the Scheme on the date as from which the member resumes payment of contributions, and

(b) where such member is, by virtue of section 7 of the act, entitled to reckon for superannuation benefits service in the employment of the Board prior to the hereinbefore mentioned termination of service, such additional benefits as the Actuary shall certify to be justified by the amount either standing to the credit of the member in the Fund at the date as from which he resumes payment of contributions or repaid to the Fund by the member.

(3) If the Board terminates the service of a member before normal retiring date for reasons other than misconduct or failure of health, and such person has not received the benefit provided by paragraph (1) of this clause, then if such member reaches normal retiring age or dies without having been re-employed by the Board there shall be payable to him or to his legal personal representatives as the case may require :—

(a) if he is a person who had not completed 10 years' service before his service was terminated, a sum equal to the amount which he would have been entitled on the said date of termination to claim under paragraph (1) (b) of this clause, or

(b) if he is a person who had completed 10 years' service before his service was terminated, such pension and/or other benefits as the Actuary shall certify to be justified, having regard to the amount of the contributions paid to the Fund by such person and by the Board in respect of such person and the dates on which such contributions were paid.

Option of additional pensions.

48.—(1) Additional pensions shall be paid on retirement at or after normal retiring date to any male member, who shall have elected to make additional contributions to the Fund for same as hereinbefore provided. This option may be availed of by a member at the time of joining the Scheme or with the consent of the Committee at later dates.

The additional pensions shall be paid and contributed for in units of £13 per annum, and in no case may a member contribute for or be paid more than six such units.

If a male contributing member, who has contributed for additional pensions units, retires due to failure of health before reaching normal retiring age, there shall be paid to him, in addition to the pension payable under Clause 35, such additional benefits as the Actuary shall certify to be justified by the amount standing to the credit of the member in the Fund at the date of his retirement.

(2) Each female contributing member may, at the time she joins the Scheme, but not later, elect to contribute for additional pensions in one or moreunits payable on the same conditions and calculated on the same basis as is mentioned in Clause 36 but at the rate of 8/8d. per annum, provided that the total pensions payable under this sub-clause shall not exceed £26 per annum.

Option for lump sum payment on retirement.

49. It shall be optional for each male contributing member to contribute towards the provision at normal retiring date or on earlier retirement due to failure of health of the payment of a sum of £200. This option may be availed of by a member at the time of joining the Scheme or, with the consent of the Committee, at a later date.

Option on joint lives.

50.—(1) A male contributing member may, at any time before the normal retiring date, but not after he has retired from the service of the Board due to failure of health, by notice in writing to the Committee, elect to receive in lieu of the pension payable under Clauses 35 and 48 (1) hereof either a reduced pension payable during the joint lives of himself and his wife, or such other named dependant as the Committee may have approved, and of the survivor, or a reduced pension payable to him until his death and thereafter to such named dependant as the Committee may have approved until the date when such dependant dies or the date when such dependant attains a specified age, whichever of the latter two dates is the earlier. The amount of such pension shall be determined by the Actuary whose decision shall be final and conclusive.

(2) Any such notice, may with the consent of the Committee, be revoked by the contributing member at any time prior to retirement, and in the event of the death of the wife or other nominated dependant prior to the retirement of the member such notice shall ipso facto be deemed to be revoked.

Claims on Funds.

51. No person, whether as a member or otherwise shall have any claim, right, or interest upon, to, or in respect of, the Fund, or any contributions thereto, or any interest therein, or any claim upon, or against the Committee, the Trustees or the Board, except under and in accordance with the provisions of the Scheme.

Power of Board to terminate employment.

52. Nothing in the Scheme shall in any way restrict the right of the Board to terminate the employment of any employee.

Pensions not payable to persons in Board's employment.

53. No person shall be paid a pension from the Fund whilst in the employment of the Board in any capacity whatsoever.

Service after 65 years of age.

54. The Board may retain a member in its service after he has attained the age of 65 years.

Pension shall not be payable until the member has retired from the service of the Board and service shall not be counted beyond the normal retiring date.

Returning to service of the Board following retirement due to failure of health.

55. In the event of a contributing member who has retired from the service of the Board owing to failure of health recovering sufficiently to return and returning to the employment of the Board, the pension, if any, shall cease to be payable, and the Committee shall deal with the case in such manner as they shall deem just and reasonable taking all the circumstances into consideration, and having consulted the Actuary.

Transfer of membership.

56.—(1) In the event of a person who is a General Employee as defined by the Board's General Employees Superannuation Scheme, as established under the Act (hereinafter in this Clause called " the Other Scheme ") and who is a member of the Other Scheme ceasing to be a General Employee and remaining in the service of the Board he shall ipso facto become eligible for admission to this Scheme, and may at his own request, if the Committee consents, be admitted to this Scheme, and if he is so admitted :—

(a) The Actuary of the Other Scheme (as thereby provided) shall certify to the Committee the sum (hereinafter in this Clause called " the General Employee's sum ") which, on the date upon which such person ceased to be a member of the Other Scheme (hereinafterin this sub-clause called " the material date "), is the amount of such person's interest in the Fund established by the Other Scheme.

(b) The Actuary of the Other Scheme (as thereby provided) shall also furnish to the Committee a statement as to what parts of the General Employee's sum respectively represent contributions by the Board and interest thereon and contributions by such persons and interest thereon.

(c) The Committee shall receive payment of the General Employee's sum from the Committee of the Other Scheme (as thereby provided) and shall pay the same to the Trustees in the same manner as provided in respect of contributions by Clause 5 (2) of this Scheme.

(d) As and from the material date the contributions payable by such person and by the Board in respect of such person shall be those which would be payable under this Scheme by, and the benefits which such person shall be entitled to receive out of the Fund shall be such as, under this Scheme, would be payable out of the Fund to, a member who first joined the Scheme on the material date, subject to such reductions in the rates of contributions and/or such additions to the said benefits as the Actuary of this Scheme shall consider justified by the General Employee's sum.

(e) In the event of any benefit under this Scheme becoming payable out of the Fund to such person, or any person claiming through him, all references in the Scheme to contributions to the Fund by the Board and by the member respectively shall for the purpose of calculating such benefit be deemed to include the appropriate parts of the General Employee's sum.

(2) In the event of a person, who is a contributing member of this Scheme, ceasing to be a manual worker and becoming eligible to join and being admitted to the Other Scheme as a general employee of the Board :—

(a) Such person shall ipso facto cease to be a member of this Scheme.

(b) The Actuary of this Scheme shall certify to the Committee and to the Committee of the Other Scheme the sum (hereinafter in this Clause called the " Manual Worker's sum ") which on the date upon which such person ceased to be a member of this Scheme (hereinafter in this sub-clause called the " material date ") is the amount of such person's interest in the Fund.

(c) The Actuary of this Scheme shall also furnish to the Committee and to the Committee of the Other Scheme a statement as to what parts of the Manual Worker's sum represent contributions by the Board and interest thereon and contributions by such person and interest thereon.

(d) The Committee shall pay and transfer the Manual Worker's sum to the Committee of the Other Scheme to be dealt with as thereby provided.

(e) On and from the material date such person and all persons claiming through him shall cease to have any claim or right whatsoever against the Fund.

Income tax.

57. The Committee shall deduct from any pensions such sums as the Revenue Authorities may require to be paid for Income Tax in respect of such pensions and the Committee shall pay to the said Revenue Commissioners the sums so deducted.

Death due to war, civil commotion, etc.

58. Notwithstanding anything to the contrary hereinbefore contained, if the death of any contributing member shall be directly or indirectly caused or contributed to by any war, whether declared or not, or by any insurrection or riot or civil commotion, the amount payable to his personal representatives under Clause 43 hereof shall be a sum equal to all contributions paid by the member with compound interest at 3 per cent., provided that the Committee, having considered all the circumstances and having consulted the Actuary, may pay such additional sum as they in their absolute discretion may think fit, provided, further, that the total amount payable shall not exceed the amount which would have been payable under Clause 43 if the death of the member had not been attributable to the causes mentioned in this clause.

TABLE I

TABLE I (a)—ALL MALES

TABLE 5(a)—ALL FEMALES

TABLE 6.

GIVEN under the Official Seal of the Minister for Industry and Commerce, this 1st day of April, 1943.

(Signed) SEAN F. LEMASS,