15CGSpecial sums

15CG Special sums

15CG Special sums

(1) Subject to subsection (2), for the purposes of section 15CF or 15CH, the special sum applicable in relation to a person to whom section 15CF (3) or (4) applies is—

(a) if the transferee concerned ceased to be a servant at the time he ceased to be a contributor—the amount that appears to the board, from information available to it, to be the amount that has been or will be paid as a gratuity consequent on the transferee’s ceasing to be a servant, or

(b) if the transferee concerned continued to be a servant after the time he ceased to be a contributor—the amount that appears to the board, from information available to it, to be the amount that would have been paid as a gratuity on the transferee’s ceasing to be a servant had he ceased to be a servant at that time.

(2) The board, in circumstances which appear to it to be proper, and having regard to such matters as appear to it to be relevant, may—

(a) make a determination of the amount of a special sum applicable in any particular case, and the amount so determined shall in that case be deemed to be, and always to have been, the amount of the special sum, instead of any other amount, until the determination is revoked or varied under paragraph (b), and

(b) revoke or vary any such determination.

(3) Where the board in any particular case makes or varies a determination under subsection (2), it may take such action as will, in its opinion, result in all parties in the case being placed, as nearly as possible, in the position that, had the determination, or the determination as varied, been in force when the transferee ceased to be a contributor, they would have been placed at all relevant times.

(4) Where the board in any particular case revokes a determination under subsection (2), it may take such action as will, in its opinion, result in all parties in the case being placed, as nearly as possible, in the position that, had the determination never been in force, they would have been placed at all relevant times.

s 15CG: Ins 1979 No 7, Sch 2 (5). Am 1980 No 191, Sch 4 (3).