The Armed Forces Pension Regulations 2014
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Change 1
96 Repayment of contributions
(1) The contributions made by a member under this Part are not repayable in any circumstances except if— (a) paragraph (2) applies, or (b) Chapter 5 of Part 4 of the PSA 1993 (early leavers: cash transfer sums and contribution refunds) applies, the member has elected under that part for a contribution refund and the payment is made in accordance with that Chapter. (2) This paragraph applies if — (a) a person who is not a pensioner member ceases to be in pensionable service; and (b) the person is not entitled to a pension under regulation 43 or 44 because of the provisions of regulations 43(2) or 44(2). (3) If paragraph (1)(b) applies, the person is entitled to be paid the amount to which the person is entitled under Chapter 5 of Part 4 of the PSA 1993, less an amount equal to the income tax payable under section 205 of the FA 2004 (short service refund lump sum charge) as a result of the repayment. (4) If paragraph (2) applies, the person is entitled to be paid an amount equal to the sum of the contributions made by the person under this Part, less the sum of the amounts mentioned in paragraph (3). (5) If a repayment is made under this regulation, the member’s rights under this Part are extinguished.
96 Repayment of contributions
(1) The contributions made by a member under this Part are not repayable in any circumstances except if— (a) paragraph (2) applies, or (b) Chapter 5 of Part 4 of the PSA 1993 (early leavers: cash transfer sums and contribution refunds) applies, the member has elected under that part for a contribution refund and the payment is made in accordance with that Chapter. (2) This paragraph applies if — (a) a person who is not a pensioner member ceases to be in pensionable service; and (b) the person is not entitled to a pension under regulation 43 or 44 because of the provisions of regulations 43(2) or 44(2). (3) If paragraph (1)(b) applies, the person is entitled to be paid the amount to which the person is entitled under Chapter 5 of Part 4 of the PSA 1993, less an amount equal to the income tax payable under section 205 of the FA 2004 (short service refund lump sum charge) as a result of the repayment. (4) If paragraph (2) applies, the person is entitled to be paid an amount equal to the sum of the contributions made by the person under this Part, less the sum of the amounts mentioned in paragraph (3). (5) If a repayment is made under this regulation, the member’s rights under this Part are extinguished.
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