#158392
13.1 Aon chomhalta a scoireann a chomhaltas mar gheall ar iomarcaíocht agus nach bhfuil i dteideal pinsean agus/nó aisce nó pinsean caomhnaithe agus/nó aisce chaomhnaithe a fuáil faoin Scéim seo agus nach bhfuil i dteideal a sheirbhís inphinsin a aistriú faoi fhorálacha an Achta Aoisliúntas agus Pinsean, 1963 nó an Achta Rialtais Áitiúil (Aoisliúntas), 1956 nó chuig scéim pinsin a bheidh ceadaithe ag na Coimisinéirí Ioncaim lena n-íoctar luach aistrithe, íocfar a ranníocaí go léir leis móide ús iolraithe de réir 3 faoin gcéad sa bhliain, i gceann na leathbhliana, lúide méid is comhionann le haon dliteanas cánach ioncaim ag an mBord i leith an tsochair sin.
13.1 A member whose membership ceases because of redundancy and who is not eligible to receive a pension and/or gratuity or a preserved pension and/or a preserved gratuity under this Scheme or to transfer his pensionable service under the provisions of the Superannuation and Pensions Act, 1963 or the local government (Superannuation) Act, 1956 or to a pension scheme approved by the Revenue Commissioners to which a transfer value is paid shall have all his contributions, plus compound interest at 3 per cent per annum with half-yearly rests, paid to him less an amount equal to any income tax liability by the Board in respect of such benefit.