Public Service Pay and Pensions Act 2017
Repayment of deductions under Act of 2009 | ||
44. (1) Where a deduction was made pursuant to section 2 (other than in respect of a person to whom subsection (1)(b)(iii) of that section relates) of the Act of 2009 from the remuneration as a public servant of a person— | ||
(a) who ceases to be a public servant, | ||
(b) to whom no superannuation benefit (including preserved benefit, within the meaning given by section 28 of the Pensions Act 1990 ) has accrued, and | ||
(c) whose service is not transferred to another public service body in accordance with arrangements approved by the Minister for Housing, Planning and Local Government or the Minister, | ||
that deduction shall not be treated as a deduction for the purposes of the Act of 2009. | ||
(2) The person liable to account for any deduction referred to in subsection (1) shall repay it, as soon as practicable, to the person from whose remuneration it was deducted. | ||
(3) If a person receives a repayment under section 6(2) of the Act of 2009 or subsection (2) on ceasing to be a public servant and subsequently wishes to have the service in respect of which that repayment was made reckoned for superannuation purposes, then— | ||
(a) the person shall refund the repayment plus compound interest (in accordance with arrangements determined by the Minister) to the person who made the repayment to him or her, and | ||
(b) that refund plus the amount of interest payable under paragraph (a) is to be treated as a deduction under section 2 of the Act of 2009. |