18
CAP. 99]
Pension Benefits
[1988 Ed.
(7) Subsection (6) shall apply in the case of an officer who is eligible for, or is granted, a pension, and who is re-appointed to service under the Government, irrespective of the length of qualifying service completed during such re-appointment.
(8) In the case of an officer to whom subsection (7) applies, the deemed increase of pensionable service under subsection (6) 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 (6) 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 this Ordinance or the Pensions Ordinance (Cap.89), or both the Ordinances, 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 (6).
(9) 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 continuous 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 benefits already paid or payable to him but excluding any additional pension granted under section 15(1).
(10) Every death gratuity 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 increasing the rate at which estate duty on the remainder 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.
(11) This section shall not apply in the case of a death of an officer or pensioner where benefits corresponding to a death gratuity are paid or payable under the Oversea Superannuation Scheme in respect of the death.
Maximum pension
21. (1) Except in cases referred to in subsection (2), a pension (or in the case of more than one pension, the total of the pensions, including any pension
18
CAP. 99]
Pension Benefits
[1988 Ed.
(7) Subsection (6) shall apply in the case of an officer who is eligible for, or is granted, a pension, and who is re-appointed to service under the Govern- ment, irrespective of the length of qualifying service completed during such re-appointment.
(8) In the case of an officer to whom subsection (7) applies, the deemed increase of pensionable service under subsection (6) 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 (6) 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 this Ordinance or the Pensions Ordinance (Cap. 89), or both the Ordinances, 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 pension- able service specified in subsection (6).
(9) 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 continuous and had his highest pension- able emoluments or notional highest pensionable emoluments, whichever is the greater, been taken for the calculation of the death gratuity, less any pension benefits already paid or payable to him but excluding any additional pension granted under section 15(1).
(10) Every death gratuity 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 increasing the rate at which estate duty on the remain- der 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.
(11) This section shall not apply in the case of a death of an officer or pensioner where benefits corresponding to a death gratuity are paid or payable under the Oversea Superannuation Scheme in respect of the death.
Maximum pension
21. (1) Except in cases referred to in subsection (2), a pension (or in the case of more than one pension, the total of the pensions, including any pension
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