117Election after retirement of employee

117 Election after retirement of employee

Where: (a) it is provided by these Regulations that an election may be made by an employee; (b) a person purports to make the election after he ceases to be an employee; and (c) the Board is satisfied that: (i) hardship would accrue to that person or his dependants if the election were not recognized; and (ii) in all the circumstances of the case it is desirable that the election should be recognized; the Board may recognize the election as if it had been made before the person ceased to be an employee and, in the case of an election required to be made within a specified period, as if it had been within that period.