(1) Where a Scheme member or former Scheme member has completed less than the vesting period and whose membership ceases otherwise than on medical grounds or death, his or her contributions shall be returned to him or her less an amount equal to any income tax or other statutory liability by the relevant authority in respect of such contributions and, accordingly, the Scheme member or former Scheme member is, except where subsection (3) applies, not entitled to receive any further benefit under this Chapter in respect of the period of such membership.

(2) Where under section 46 a Scheme member has pensionable remuneration in excess of one full-time employment (or the aggregated equivalent of one full-time employment) his or her contributions in respect of any pensionable remuneration not taken into account in computing referable amounts provided for in the calculation of benefits sections shall be returned to the member less an amount equal to any income tax or other statutory liability by the relevant authority in respect of such contributions.

(3) Where a person -

(a) has had contributions returned to him or her under subsection (1),