114Date of becoming an employee or contributor for certain purposes

#### 114 Date of becoming an employee or contributor for certain purposes (1) A person to whom this Part applies shall, for the purposes of section 20, be deemed to have been an employee, and for the purposes of section 50, be deemed to have been a contributor to the Fund: (a) if he is not a person to whom paragraph (b) applies—on and from the date of commencement of his contributions to the Defence Forces Retirement Benefits Fund; or (b) if he was a contributor to the Fund immediately before the date of commencement of his contributions to the Defence Forces Retirement Benefits Fund and the reserve value held by the Fund in respect of his contributions to the Fund was paid from the Fund to the Defence Forces Retirement Benefits Fund in pursuance of section 82 of the Defence Forces Retirement Benefits Act 1948—on and from the date of commencement of those contributions to the Fund. (2) For the purposes of this Act, contributions paid, or, for the purposes of the Defence Forces Retirement Benefits Act 1948‑1952, deemed to have been paid, to the Defence Forces Retirement Benefits Fund by a person to whom this Part applies shall be deemed to be contributions paid by that person to the Fund under this Act. (3) For the purposes of subsection (1), the date of commencement of a person’s contributions to the Defence Forces Retirement Benefits Fund is the date of commencement of his contributions to that Fund which were taken into account for the purpose of determining the amount payable, in respect of him, from that Fund into the Fund, and contributions which were not taken into account for that purpose shall not be taken into account for the purposes of subsection (2).