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Pensionability of allowances, emoluments and related payments.
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11.— (1) For the purposes of this Part, where at any time before or after the operative date the Minister determined or determines in writing that—
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(a) any allowance, emolument or premium payment or its equivalent granted on a permanent basis before the operative date to persons in particular posts or kinds of employment is to be treated as permanent pensionable remuneration, or
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(b) any allowance, emolument or premium payment or its equivalent not granted on a permanent basis before the operative date is to be treated in whole or in part as pensionable remuneration,
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then they are to be so treated for the purposes of pensionable remuneration.
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(2) An allowance, emolument or premium payment, other than one to which subsection (1) relates, shall only be treated as pensionable remuneration if each of the following conditions are met, as determined by the Minister:
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(a) it is permanent in nature;
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(b) it is subject to contributions under Chapter 2;
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(c) the Scheme member has been notified of it being so treated.
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(3) Where any allowance, emolument or premium payment is not pensionable it shall not be subject to contributions under Chapter 2.
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(4) The Minister may in writing reverse, amend, adjust or otherwise change a determination to which this section relates but any such reversal, amendment, adjustment or change shall not affect rights accrued in respect of previous contributions made under Chapter 2.
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