(1) A person who is a CDEP Scheme participant, and is not in receipt of a social security pension, in respect of the whole or a part of a quarter beginning on or after 20 March 2000 may, by written notice given to the Secretary, choose to accumulate the amounts of any supplement that:
(a) became or become payable to the person in respect of that quarter, or any later quarter in respect of the whole or a part of which the person is a CDEP Scheme participant and is not in receipt of a social security pension; and
(b) have not already been paid.
(2) A person who is or was a CDEP Scheme participant in respect of the whole or a part of a quarter ending before 20 March 2000 is taken to have chosen under this subsection to accumulate the amounts of any supplement that became payable to the person in respect of that quarter.
(3) If a person makes a choice under subsection (1), the sum of the accumulated amounts payable to the person in respect of a quarter is to be paid on, or as soon as practicable after:
(a) unless paragraph (b) applies--the last day of the quarter or 19 March 2000, whichever is the later; or
(b) if the person ceases to be a CDEP Scheme participant before the end of the quarter--the day on which the person so ceases or 19 March 2000, whichever is the later.
(4) Any accumulated amounts payable to a person to whom subsection (2) applies are to be paid at such times (not later than 19 March 2000) as the Secretary determines.
(5) In this section:
"quarter" means a CDEP Scheme quarter.
Note 1: For CDEP Scheme participant see section 1188B.
Note 2: For CDEP Scheme quarter see subsection 23(1).