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Service not to be treated as pensionable service where pension already paid, etc.
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55.—(1) Service is not to be treated as pensionable service in accordance with this Chapter where—
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(a) a pension has already been paid in respect of the service, or
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(b) a benefit has been preserved in respect of the service, unless the entitlement to the pension benefit has been waived.
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(2) Service is not to be treated as pensionable service in accordance with this Chapter if—
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(a) a lump sum or gratuity has been paid, or
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(b) a refund of pension contributions has been made,
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in respect of the service, unless an appropriate repayment of the lump sum, gratuity or refund of contributions is made to the Exchequer, the trustees of the Oireachtas Pensions Scheme or the appropriate authority of an approved organisation, as determined by the Minister.
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(3) For the purpose of this section, “appropriate repayment” means a repayment of—
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(a) the amount originally paid, and
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(b) compound interest at a rate determined by the Minister from time to time, in respect of the period between the date of payment and the date of repayment.
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