100CContributions for pension by relevant employee

#### 100C Contributions for pension by relevant employee (1) This Division applies to a relevant employee if the employee was, immediately before he became an employee for the purposes of this Act, a member of a superannuation scheme under which: (a) benefits by way of a pension or of a lump sum were payable to a member of the scheme upon the cessation of his employment by reason of his having attained a specified age, being a pension or lump sum the amount of which was related to the salary payable to him immediately before the cessation of his employment; (b) benefits by way of a pension or of a lump sum, being benefits that were related to the benefits referred to in paragraph (a), were payable to a member of the scheme upon the cessation of his employment by reason of his invalidity; and (c) benefits by way of a pension or of a lump sum, being benefits related to the benefits referred to in paragraph (a), were payable to the dependants of a member of the scheme upon the death of the member. (2) A relevant employee to whom this section applies may elect, within 3 months after the relevant date or within such further period as the Board allows, to contribute to the Fund in accordance with this section, and may pay to the Board an amount equal to the prescribed amount within that period or within such further period as the Board allows, but any election made after the pay‑day last preceding 1 July 1976 shall be deemed to have been made on that pay‑day. (3) Notwithstanding section 5: (a) if the superannuation scheme of which a prescribed employee was a member immediately before the relevant date was a scheme under which members were required to make contributions in respect of the benefits to be provided under the scheme—the employee shall be liable to make, and, from and including the relevant date, shall be deemed to have been liable to make, contributions to the Fund for so many units of pension (including, where necessary, a fraction of a unit) as the Board determines will entitle him to benefits equivalent to those to which he would have been entitled if he had continued to contribute to that superannuation scheme at the rate at which he was contributing to that scheme immediately before the relevant date, and his contributions for those units of pension shall be at that rate; or (b) if the superannuation scheme of which a prescribed employee was a member immediately before the relevant date was a scheme under which members were not required to make contributions in respect of the benefits to be provided under the scheme—the employee shall be deemed to be a contributor to the Fund for so many units of pension (including, where necessary, a fraction of a unit) as the Board determines will entitle him to benefits equivalent to those to which he would have been entitled if he had continued to be a member of that superannuation scheme and had continued to be remunerated at the rate at which he was being remunerated immediately before the relevant date, and he is not required to make any contributions for those units of pension. (4) Where the number of units of pension for which a prescribed employee is, upon becoming an employee for the purposes of this Act, liable to contribute to the Fund by virtue of section 20 exceeds the number of units of pension for which he is liable to contribute, or is to be deemed to be a contributor, to the Fund by virtue of subsection (3) that subsection does not affect his liability to contribute for the excess (in this subsection referred to as the additional units of pension), but, if he attained the age of 40 years before the relevant date, section 20A applies to and in relation to those additional units of pension as if they were units of pension for which he is required to contribute by reason of an increase in his salary since the attainment by him of the age of 40 years. (5) Where, immediately before the relevant date, the benefits for which a prescribed employee was entitled to contribute to the superannuation scheme applicable to him exceeded the benefits for which he was contributing to that scheme: (a) subsection (4) applies in relation to him as if the reference to the number of units of pension for which he is liable to contribute or is to be deemed to be a contributor to the Fund by virtue of subsection (3) were a reference to the number of units of pension (including, where necessary, a fraction of a unit) determined by the Board to be the number of units that will entitle him to benefits equivalent to those first‑mentioned benefits; and (b) subject to subsection (6), he may, at any time while he is a contributor to the Fund, but not later than 12 February 1976, elect to contribute to the Fund for so many additional units of pension (including, where necessary, a fraction of a unit) as the Board determines to be the number of units that will entitle him to benefits equivalent to that excess. (6) An election under paragraph (b) of subsection (5) does not have effect in relation to a prescribed employee unless, not later than 6 months after the date on which the election is made, he satisfies the Board that he is not suffering from any physical or mental defect (not being a defect that, in the opinion of the Board, is a result of the service of the employee as a member of the Forces as defined in subsection (2) of section 147) likely to render him incapable of performing his duties before he attains the maximum age for retirement. (7) A prescribed employee to whom this section applies shall, for the purposes of this Act, be deemed to be a contributor: (a) in the case of an employee who was, immediately before the relevant date, a member of a superannuation scheme under the rules of which benefits were payable to him upon his retiring at the age of 60 years or at an earlier age—at rates based on a retiring age of 60 years; or (b) in any other case—at rates based on a retiring age of 65 years. (8) Subject to subsection (9), where at any time, the number of units of pension for which a prescribed employee is liable to contribute, or is to be deemed to be a contributor, to the Fund under subsection (3) exceeds the number of units of pension for which the employee would, apart from that subsection, be required to contribute under section 20, the employee is not entitled to contribute for any units, other than reserve units, in excess of the first‑mentioned number of units. (9) Notwithstanding subsection (8) of this section, section 20B applies, subject to subsection (10) of this section, to and in relation to a prescribed employee in respect of a reduction of his salary or of the prescribed amount referred to in section 20. (10) Nothing in this Act shall be taken to require or permit a reduction in the number of units of pension for which a prescribed employee is a contributor to a number that is less than the number of units of pension for which he is liable to contribute or for which he is to be deemed to be a contributor, under subsection (3). (11) For the purposes of this section, where a prescribed employee was contributing to a superannuation scheme amounts of a kind referred to in paragraph (a) or (b) of the definition of prescribed amount in subsection (1) of section 100A, the rate at which he was contributing to the scheme does not include the rate at which he was contributing those amounts.