TNAG-1670-FCO40-23182-Future-of-Hong-Kong-continuity-of-administration-civil-serv-1987 — Page 84

(Cap. 89, sub. leg.)

37

(i) twice the actual period of his pensionable service

(subject to a maximum of 20 years); or

(ii) the period of pensionable service that he would have completed if he had served until attaining his retire- ment age,

whichever is the lesser.

(5) In the case of an officer who is re-appointed to service under the Government, the deemed increase of pen- sionable service under subsection (4) in respect of the final period of service of the officer may not exceed--

(a) the deemed increase of pensionable service for which the officer would have been eligible under subsection (4) had his total period of service been continuous;

or

(b) the actual period of his service after his re-

appointment,

whichever is the lesser, and any officer who has been granted a deemed increase of pensionable service under subsection (4) in respect of his previous period of service shall only be eligible for a further deemed increase of pensionable service for any subsequent period of service to the extent that the total deemed increase of pensionable service does not exceed the maximum deemed increase of pensionable service specified in subsection (4).

(6) In respect of an officer who has more than one period of continuous service, there shall be paid a death gratuity in respect of each period of continuous service under this section; but the total sum of the death gratuities payable in respect of more than one period of continuous service shall not exceed the sum of the death gratuity that would have been payable had the officer's whole period of service been con- tinuous and had his highest pensionable emoluments or notional highest pensionable emoluments, whichever is the greater, been taken for the calculation of the death gratuity, less any pension, gratuity or allowance already paid or payable to him but excluding any additional pension granted under regulation 31 of the Pensions Regulations.

(7) Every death gratuity payable under this section shall be paid as soon as possible after the death of the officer or pensioner to-

(a) his legal personal representative and shall form part of the estate of the officer or pensioner for the purposes of distribution but no estate duty shall be payable in respect of the death gratuity and its addition to the principal value of the estate shall not be taken into consideration for the purpose of in- creasing the rate at which estate duty on the re- mainder of the estate may be payable; or

(b) where the death gratuity does not exceed such amount as may be determined by the Governor, a person named by the Governor to be the recipient.