where—
Q is—
(a) if relevant employment terminates before normal pensionable age, the number of complete calendar months by which the date of termination of the relevant employment precedes normal pensionable age subject to a minimum of 0 and a maximum of 60, and
(b) if relevant employment terminates on or after normal pensionable age, nil,
and
R is the amount of any contributions (excluding additional voluntary contributions) paid by the member to the scheme together with compound interest thereon at the rate, if any, applicable under the rules of the scheme to refunds of members' contributions on leaving service.”.
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