(1) Where:
(a) an employee who becomes a contributor after the commencement of the Superannuation Act 1971 was, immediately before becoming an employee, a contributor to a Public Service Superannuation Fund;
(b) he elects within three months after becoming an employee to pay to the Board an amount equal to the amount refunded to him from the Public Service Superannuation Fund upon his ceasing to be a contributor to that Fund; and
(c) that amount has, before the expiration of three months after he became an employee, been paid to the Board;
the succeeding provisions of this section have effect.
(2) The Board may, if it is satisfied that there are special circumstances that justify it in so doing, extend the period for the making of an election and the payment of an amount to the Board under subsection (1).
(3) The Board shall determine the number of units of pension (including, where necessary, a fraction of a unit of pension) that was equivalent, as at the date on which the employee became a contributor, to the amount refunded to the employee from the Public Service Superannuation Fund upon his ceasing to be a contributor to that Fund, and the employee shall be deemed to be a contributor for that number of units of pension but is not required to make contributions for or in respect of those units of pension.
(4) An amount paid to the Board under this section shall be paid by the Board to the Fund and, when so paid, shall be deemed, for the purposes of this Act, to be contributions made to the Fund by the employee.
(5) If at any time the number of units of pension for which an employee to whom subsection (1) applies would, but for this section, be required to contribute to the Fund does not exceed the number of units of pension specified in the determination made by the Board in relation to him under subsection (3), the employees shall not be required or permitted to contribute to the Fund at that time in respect of units of pension.
(6) If at any time the number of units of pension for which an employee to whom subsection (1) applies would, but for this section, be required to contribute to the Fund exceeds the number of units of pension specified in the determination made by the Board in relation to him under subsection (3), the employee shall not be required or permitted to contribute to the Fund at that time in respect of a number of units of pension greater than the excess.
(7) Nothing in this Act shall be taken to require or permit a reduction in the number of units of pension for which an employee to whom subsection (1) applies is a contributor to a number that is less than the number of units of pension that are specified in the determination made by the Board in relation to him under subsection (3).