been dismissed for such an offence resigns before the dismissal can be put into effect. The Inland Revenue should be notified of any sums so withheld in respect of income tax refund, and at the same time be requested themselves to withhold the refund of overpayment of tax. This notification should be sent to the Secretaries' Office, Board of the Inland Revenue, Somerset House, London WC2. If the amount available for set-off from these sources is less than the loss to public funds it might be possible to recover the balance from any superannuation benefits payable, and General Circular GC/177 should be referred to for guidance on this. If, under the terms of that Circular, recovery from super- annuation benefits seems feasible, Superannuation Division CSD should be consulted.
FORFEITURE OF SUPERANNUATION BENEFITS
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18. Civil servants have a legal entitlement to benefits under the Principal Civil Service Pension Scheme (with the exception of those listed in rule 8.1) and this right is retained if they leave the Civil Service before the retiring age, whether voluntarily or on dismissal. Automatic loss of pension rights applies only
where a civil servant is convicted of treason.
19.
The Civil Service Department does have the power under rule 8.2 of the Principal Civil Service Pension Scheme to withhold superannuation benefits in whole or in part (but not the Guaranteed Minimum Pension) or anyone covered by the 'scheme 'only if he or she is convicted of any of the following offences:
a.
an offence or offences under the Official Secrets Acts 1911 to 1939 for which he is sentenced to at least. 10 years imprisonment;
b.
an offence in connection with any 'employment to which the PCSPS applies, being an offence which is certified by a Minister of the Crown to have been gravely injurious to the State or to be liable to lead to serious loss of
confidence in the public service.
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