20ABElections consequential upon operation of section 20AA

#### 20AB Elections consequential upon operation of section 20AA (1) In this section: > election to which this section applies means an election under subsection (1) or (2) of section 20A, under subsection (1) of section 22A, under subsection (1) or (2) of section 25, or under subsection (1) of section 31. > person in respect of whom this section applies means a person who has ceased to be an employee and to whom subsection (1) of section 20AA would apply but for the operation of subsection (2) of that section. (2) A person in respect of whom this section applies is not disqualified from making an election to which this section applies by reason that he has ceased to be an employee if the election is made within a period of 3 months after he ceased to be an employee, or within such further period as the Board (or, on and after 1 July 1976, the Commissioner for Superannuation), in special circumstances, allows and, if he makes such an election within that period, this Act has effect, and shall be deemed to have had effect, as if the election had been made before he ceased to be an employee. (3) Where a person in respect of whom this section applies: (a) ceases to be an employee by reason of his death; or (b) dies after he has ceased to be an employee but before the expiration of the period referred to in subsection (2); the person (if any) who, by virtue of subsection (4), is eligible to make an election under this subsection may, within a period of 3 months after the death of the deceased person or within such further period as the Board (or, on and after 1 July 1976, the Commissioner for Superannuation), in special circumstances, allows, make any election to which this section applies that could have been made by the deceased person but which was not made by him and, if the person so eligible makes such an election, this Act has effect, and shall be deemed to have had effect, as if the election had been made by the deceased person before he ceased to be an employee. (4) For the purposes of subsection (3), the person who is eligible to make an election under that subsection is: (a) if the deceased person left a widow or widower—the widow or widower; or (b) in any other case—such person (if any) as the Board (or, on and after 1 July 1976, the Commissioner for Superannuation) determines. (5) Where an election is made under subsection (1) of section 22A of this Act by virtue of subsection (2) or (3) by or in respect of a person in respect of whom this section applies, the election shall specify the date as from which the election is to have effect, being a date not earlier than 5 February 1976 and not later than the date on which the person ceased to be an employee, and, for the purposes of subsection (2) of section 22A, the date so specified shall be deemed to be the date of the election.