Local Government Integration Act
(Chapter 166, Section 10)
Municipal (Provident Fund) Rules
R 1
REVISED EDITION 1990
(25th March 1992)
[1st January 1955]
Citation
1.  These Rules may be cited as the Municipal (Provident Fund) Rules.
Establishment of Fund
2.  There shall be established for the purposes of these Rules a Fund to be called “The Singapore Municipal Provident Fund”, referred to in these Rules as the Fund.
Definitions
3.  In these Rules —
“Committee” means the Committee of Management appointed under rule 12;
“Council” means the former City Council of Singapore;
“contribution” means the contribution made by a member as described in rule 6;
“donation” means the donation payable by the Council as described in rule 8 or 9;
“Fund of 1923” means the Singapore Municipal Provident Fund 1923, the Rules of which were approved by the Colonial Secretary’s letter No. 8219/20 dated 24th March 1923, as amended from time to time;
“member” means a member of the Fund;
“Minister” means the Minister for Finance;
“salary” means the substantive salary actually drawn from time to time including contributable expatriation allowance but not including any other allowance unless specifically resolved to the contrary by the Council and approved by the Minister:
Provided that if a member of the Fund is released from duty for a period in order to undertake a course of study or training under conditions which provide for his maintenance in lieu of the payment of the whole or part of his salary, he shall be deemed for the purposes of these Rules to be in receipt of the salary (including any normal annual increments) he would have drawn had he not been so released;
“service” means whole time employment with the Council whether before or after 1st January 1955, and more particularly —
(a)for the purposes of rule 8(1) includes such employment of any description either before or after attaining the age of 20 years whether continuous or not;
(b)for the purposes of rule 8(2)(b) and rule 9(3)(iv) and (4) includes such employment of any description either before or after attaining the age of 20 years, and continuity of service shall not be deemed to be broken or diminished by approved leave of absence either with or without pay;
(c)for the purposes of rule 9(3) means such employment during which a person has been a contributor to the Fund of 1923 and this Fund and includes any period during which a person would have been a contributor had he not been granted leave of absence in order to undertake a course of study or training under conditions which provide for his maintenance in lieu of the payment of the whole or part of his salary; and
(d)in all cases includes —
(i)as regards persons who were members of the Fund of 1923 on 15th February 1942, such period from that date until such persons again entered the employment of the Municipal Commissioners of Singapore as the Commissioners may have thought fit to reckon as not breaking or diminishing continuous service in accordance with the final paragraph of rule 12 of the Provident Fund Rules (1923)1 ;
(ii)as regards persons who were not members of the Fund of 1923 on 15th February 1942, the period from the date prior to the 1st April 1946 on which such person may have been deemed to have become a member of the Fund of 1923 in accordance with rule 2 of the Municipal (Provident Fund) Rules 19482 , whether or not such a person made any contribution to the Fund of 1923 in respect of such period;
[S 183/48]
1  Revoked by the Municipal (Provident Fund) Rules 1956 (G.N. No. S 179/56) w.e.f 1.1.1955.
2  Revoked by the Municipal (Provident Fund) Rules 1956 (G.N. No. S 179/56) w.e.f 1.1.1955.
“temporary staff” means any employee of the Council who has not been appointed to an office included in the list of offices approved under section 16 of the repealed Municipal Ordinance or who is employed on a work or works of an extraordinary nature and whose employment will or is likely to cease on the conclusion or completion of such work or works.
[1936 Ed.]
Membership
4.  Every employee of the Council on 1st January 1955 and every person who enters the service of the Council on or after that date shall be a member of the Fund and be subject in all respects to these Rules as from the date on which he fulfils the following conditions:
(a)he has attained the age of 20 years;
(b)he has been appointed to an office included in the list of offices approved under section 16 of the Municipal Ordinance;
(c)his whole time is given to the service of the Council and he does not derive regular income from any other service excepting that which is sanctioned by the Council;
(d)he had not attained the age of 50 years on the date he otherwise becomes eligible for membership;
(e)he is not a member of the temporary staff; and
(f)he has passed a medical examination of the standard from time to time prescribed by the Council:
 Provided that any person who on 1st January 1955 fulfilled these conditions and was a member of the Fund of 1923 shall be a member of the Fund with effect from 1st January 1955 and any person who fulfilled these conditions before the 1st July 1955, and was not a member of the Fund of 1923 shall be a member of the Fund, with effect from the 1st July 1955.
Cessation of membership
5.  A member of the Fund shall cease to be a member forthwith —
(a)when he ceases to fulfil condition (c) or (e) or rule 4;
(b)when he attains the age of 55 years unless his employment has been extended by the Council beyond that age on conditions specifically stated to include provident fund benefits;
(c)when he has exercised an option under section 6(d) of the Pensions Act [Cap. 225] to relinquish all rights under these Rules; or
(d)when he has exercised an option under rule 10 to withdraw his membership from the Fund.
Contributions by members
6.—(1)  Whenever from time to time any amount on account of salary as defined in rule 3 or on account of any annual wage supplement becomes due and payable by the Council to a member, the Council shall not pay the amount so due and payable in full to such member, but shall deduct and retain thereout —
(a)15% of his salary subject to a maximum of $300 or such larger percentage not exceeding 25% as the Accountant-General and the member mutually agree in writing; and
(b)15% of the amount of his annual wage supplement,
and shall as far as possible, simultaneously with the payment to such member of the balance of such amount, pay to the Fund the amount deducted as aforesaid and shall credit the amount to the account of the member with the Fund.
(2)  Where a member is liable to pay contributions to the Employees Provident Fund established under the Employees Provident Fund Ordinance 1951 of Malaysia, the Council may use the amount deducted under paragraph (1) to pay the member’s contributions to the Employees Provident Fund and pay the balance thereof to the Fund and shall credit the amount to the account of the member with the Fund.
[M. Ord.]
[21/51]
Repayment of members contributions
7.  Subject to rule 11, whenever a member ceases to be a member there shall be paid to such member, or, in the case of his death, to his trustees or legal personal representatives, out of the Fund the whole amount standing to the credit of his account in respect of his own contributions with such interest as has accrued thereon under these Rules.
Donation by Council — “non-opting” members
8.—(1)  As regards any person who was a member of the Fund of 1923 on the 1st January 1955, or who became a member of that Fund on or before 31st January 1955, and who has not before 31st December 1955, given notice in writing to the Council in accordance with the resolution of the Council passed at an ordinary meeting of the Council on 31st January 1955 that he wishes to avail himself of the provisions of rule 9, the Council shall at the end of each and every calendar month donate and pay to the Fund a sum equivalent in amount to the following:
(a)for members with less than 10 years service at the date of such donation — 7.5% of salary;
(b)for members with not less than 10 years but less than 15 years service at such date — 10% of salary;
(c)for members with not less than 15 years but less than 20 years service at such date — 15% of salary; and
(d)for members with not less than 20 years service at such date — 20% of salary.
A proper proportion of the total sum from time to time to be donated by the Council, shall, upon such donation being made, be placed to the credit of the account of each such member with the Fund.
Payment of donations to “non-opting” members
(2)  Subject to of section 12 of the Act and rule 11, whenever a member to whom this rule applies ceases to be a member of the Fund by reason of the happening of any one of the following events:
(a)voluntary or enforced retirement after attaining 50 years of age;
(b)voluntary or enforced retirement after 3 years continuous approved service with the Council;
(c)resignation or retirement on account of incapacity for service by reason of illness;
(d)death before he becomes entitled to any benefit under the the Singapore City Council Superannuation Fund for Subordinate Employees Rules 19543 on resignation or retirement; or
3  Not published in the Gazette.
(e)retirement on account of reduction or alteration in the establishment or staff of the Council,
there shall be paid to such member, or in the case of his death, to his trustees or legal personal representatives, out of the Fund the whole of the amount standing at the time aforesaid to the credit of the donations part of his account with the Fund.
Donation — “opting” and new members
9.—(1)  The Accountant-General shall from time to time but not less frequently than once in every 5 years calculate or cause to be calculated the accruing liability of the Fund for the amounts payable to members of the Fund under this rule and the Council shall pay into the Fund by monthly instalments such amount as may be required to liquidate the aforesaid liability over a period not exceeding 35 years.
The amounts payable into the Fund by the Council in accordance with rule 8 shall be charged as accurately as may be to the same account or accounts of the Council as the salaries of the members in respect of which such amounts arise are charged.
(2)  Where the Council has made contributions to the Employees Provident Fund established under the Employees Provident Fund Ordinance 1951 of Malaysia in respect of a member, the Council may deduct from the amount payable into the Fund under paragraph (1) an amount equivalent to the total contributions made by the Council to the Employees Provident Fund.
[M. Ord.]
[21/51]
(3)  As regards —
(a)any person who was a member of the Fund of 1923 on the 1st January 1955 or who became a member of that Fund on or before 31st January 1955 and who on or before 31st December 1955 has given notice in writing to the Council in accordance with the resolution of the Council passed at an ordinary meeting of the Council on 31st January 1955 that he wishes to avail himself of the provisions of this rule; and
(b)any person who becomes a member of the Fund on or after the 1st February 1955,
the donation payable to him, or, in the case of his death, to his trustees or legal personal representatives, on his ceasing to be a member of the Fund shall, subject to section 12(5) of the Act, be calculated in accordance with the following formula:
UNKNOWN
(4)  Table A of the First Schedule shall be applied to any member who ceases to be a member by reason of —
(a)attaining the age of 55 years while still in the service of the Council;
(b)retirement from the service of the Council with the consent of the Council after attaining the age of 50 years;
(c)death or being medically boarded out of the service of the Council after attaining the age of 50 years;
(d)death or being medically boarded out of the service of the Council after 20 years continuous service; or
(e)the abolition of his office without the offer of an alternative office of equivalent value.
(5)  Table B of the First Schedule shall be applied to any member who ceases to be a member for any reason not specified in paragraph (4) except resignation or retirement after less than 3 years continuous service in which case no donations shall be payable.
(6)  In the case of a person who has ceased to be a member of the Fund and who subsequently rejoins as a member of the Fund the previous period or periods of service of that person shall not be counted for the purpose of calculating the donations payable to him when he again ceases to be a member of the Fund.
(7)  This rule shall not apply to a member of the Fund who has exercised in writing the option under section 6(d) of the Pensions Act [Cap. 225], to relinquish all rights under these Rules, and the member shall, on his exercising such option, cease to be a member of the Fund.
(8)  Where the Council has made contributions to the Employees Provident Fund established under the Employees Provident Fund Ordinance 1951 of Malaysia in respect of a member, the Council may deduct from the donation payable to the member, or, in the case of his death, to his trustees or legal personal representatives, on his ceasing to be a member, the amount of the contributions to the Employees Provident Fund and the interest which has accrued to the contributions at the date the member ceases to be a member of the Fund.
[M. Ord.]
[21/51]
Withdrawal of membership
10.—(1)  A member may with the approval of the Council withdraw his membership from the Fund and there shall be paid out of the Fund as donation from the Council at the option of the member an amount which shall be calculated in accordance with —
UNKNOWN
UNKNOWN
(2)  Where a member has exercised an option for an amount to be calculated in accordance with Formula B set out in paragraph (1)(b), the amount may be paid forthwith on the date he exercised the option under this rule or on a date to be agreed by the member and the Council.
(3)  Where a member has exercised an option for an amount to be calculated in accordance with Formula A set out in paragraph (1)(a), the amount shall be paid to the member or, on his death, to his legal personal representatives or trustees when —
(a)he leaves the service of the Council on attaining the age of 55 years;
(b)he retires from the service of Council with the consent of the Council after attaining the age of 50 years;
(c)he dies, or is medically boarded out of the service of the Council, after attaining the age of 50 years;
(d)he dies, or is medically boarded out of the service of the Council after 20 years of continuous service; or
(e)he leaves the service of the Council on the abolition of his office without the offer of an alternative office of equivalent value.
(4)  Where a member who has exercised an option for an amount to be payable to him which is calculated in accordance with Formula A set out in paragraph (1)(a) —
(a)leaves the service of the Council for any reason not specified in paragraph (3)(a), (b) and (e);
(b)dies, or is medically boarded out of the service of the Council, before attaining the age of 50 years; or
(c)dies, or is medically boarded out of the service of the Council, before having completed a period of 20 years of continuous service with the Council,
the amount shall not be paid to him and he shall be paid on the day he leaves the service of the Council, or, on his death, his legal personal representatives or trustees shall be paid an amount calculated in accordance with Formula B set out in paragraph (1)(b).
Superannuation Fund for Subordinate Employees Rules 1954
11.  Where after 1st January 1955 a sum of money is payable to the Fund under rule 10 of the Singapore City Council Superannuation Fund for Subordinate Employees Rules 19544 in respect of a member to whom rule 9 applies, the money shall be credited to a donations account in the name of the member and shall participate in the apportionment of interest in accordance with rule 17 until such time as he ceases to be a member of the Fund when, subject to section 12(5) of the Act, the total amount then standing to the credit of the donations account shall be paid to him, or, in the case of his death, to his trustees or legal personal representatives, in addition to any other amount payable under these Rules.
4  Not published in the Gazette.
Management of Fund
12.—(1)  The Fund shall, subject to the direction and control of the Minister, be managed and administered by a Committee of Management consisting of —
(a)the Accountant-General, as Chairman;
(b)one member, who shall be an officer in the service of the Housing and Development Board;
(c)one member, who shall be an officer in the service of the Public Utilities Board; and
(d)one member, who shall be a public officer in the Ministry of Finance, and who shall be the Secretary.
(2)  The members of the Committee of Management under paragraphs (1)(b), (c) and (d) shall be appointed by the Minister upon the nomination of the Chairman of the Housing and Development Board, the Chairman of the Public Utilities Board and the Permanent Secretary to the Ministry of Finance, respectively.
Expenses of management
13.  The expenses of managing and administering the Fund shall be borne by the Government, the Housing and Development Board and the Public Utilities Board in proportion to the number of persons who are members of the Fund and in the employment or service of the Government, the Housing and Development Board or the Public Utilities Board, as the case may be, as on 1st January of each year.
Accounts
14.—(1)  The Accountant-General shall cause proper accounts of the Fund to be kept and as soon as may be after 31st December in each year the Accountant-General shall publish a summary of such accounts together with a balance sheet as at 31st December.
(2)  All such accounts shall be duly audited and certified by the Auditor-General and shall be published in the Gazette.
(3)  Every member shall be entitled to inspect at all reasonable times his account with the Fund and shall be furnished with a statement of his account with the Fund made up to 31st December each year.
Investments
15.  All investments of the Fund shall be made or held in the name of the Ministeror the Accountant-General. The moneys of the Fund may be invested in any investments for the time being allowed by law for the investment of trust moneys or may be placed on fixed deposit with such of the local banks as may lawfully be entrusted with the custody of Government funds.
Interest derived from investments
16.—(1)  All amounts received by way of interest on investments made from the moneys belonging to the Fund shall be carried to an Income Account.
(2)  All amounts received by way of rents from the properties owned by or mortgaged to the Fund shall be carried to the Income Account, but there shall be deducted therefrom any payments made in respect of rates, insurance, repairs and any other expenses or outgoings made for the purpose of maintaining the properties in a rent earning condition, including any commission paid to a receiver appointed by the Committee as mortgagee of any property.
(3)  Upon the purchase of any investment a proportion of the purchase price equivalent to the interest or dividend payable in respect thereof for the period elapsed since the end of the last period in respect of which the interest or dividend thereon has been paid shall be debited to the Income Account.
(4)  Upon the realisation of any investment a proportion of the proceeds shall be deducted equivalent to the interest or dividend payable in respect thereof for the period elapsed since the end of the last period in respect of which the interest or dividend thereon has been received and the amount deducted shall be credited to the Income Account. So much of the remaining proceeds as do not exceed the value of the investments as shown in the accounts shall be treated as capital belonging to the Fund. If the remaining proceeds exceed the value of the investment, the surplus shall be credited to a Reserve Account. If the remaining proceeds are less than the value of the investment, the deficiency shall be made good by transfer from the Reserve Account.
(5)  Any deficiency on the Fund which may from time to time arise shall be made good out of the amount standing to the credit of the Reserve Account and should that amount be insufficient then the balance of the deficiency shall be borne by the Government, the Housing and Development Board and the Public Utilities Board in proportion to the number of persons who are members of the Fund and in the employment or service of the Government, the Housing and Development Board or the Public Utilities Board, as the case may be, as on the 1st January of each year.
Interest to be allowed
17.—(1)  On the 30th June and 31st December in each year after 1st January 1955, the Income Account shall be closed and the amount standing to the credit of the Income Account on such dates shall be transferred and credited by way of interest to the contributions accounts and the donations accounts of members of the fund and the donations account of the Council in the Fund pro rata in proportion to the amounts standing at the commencement of the half-year to the credit of such accounts and the amount transferred from the Income Account shall thereupon be added to and become part of the principal standing to the credit of such accounts.
(2)  When any member ceases to be a member, an amount shall be transferred from the Income Account and the amount transferred shall be credited by way of interest to his account or accounts for the period from the close of the last half-year to the date of his ceasing to be a member calculated on the amount or amounts standing to his credit at the commencement of the half-year at the rate of which interest was transferred from the Income Account and credited in respect of the preceding half-year.
(3)  In arriving at the amount of each account on which interest is to be credited by way of transfer from the Income Account, any cents shall be excluded.
(4)  The amount to the transferred from the Income Account for credit as interest to the aforesaid accounts shall be the percentage which the net income for the half-year yields on the aggregate amount standing to the credit of all contributing members and the Council’s donations account but fractions less than 1/16 % shall be discarded and the portion of the net income represented by such fractions shall be carried forward to the next half-yearly account:
Provided that the percentage to be credited to the accounts of members in each half-year shall not be less than 1¼% and, if necessary, the interest credited or to be credited to the Council’s donations account shall be reduced sufficiently to enable such a percentage to be credited to the accounts of members.
Insanity or incapacity
18.  If any member becomes insane or mentally incapable of acting for himself and the insanity or incapacity is proved to the satisfaction of the Committee, the Committee, if satisfied of the urgency of the case, may authorise payments from time to time out of the moneys standing to the credit of the member in the Fund to any person whom they judge proper, and the receipt of that person shall be a good discharge for those payments.
Disposal by will or memorandum
19.—(1)  Nothing in these Rules shall be construed as in any way affecting the power of a member to dispose of by will any moneys payable or which may become payable to him under the provisions thereof, or to appoint a trustee or trustees of such moneys by memorandum in accordance with section 12(5) of the Act.
(2)  Where a member by memorandum appoints a trustee or trustees of the moneys payable on his or her death out of the Fund in accordance with section 12(5) of the Act, that memorandum shall be in the form shown in the Second Schedule.
Claims to be limited to payments provided for by Rules
20.  No member shall have any claim upon the Fund beyond the payments provided for under these Rules and if any portion of the Fund standing to the credit of a member ceases under these Rules to be payable to such member or his representative, the Council shall carry any such credit of a member’s account and any donation by the Council which might otherwise be payable to him or his representative to a Forfeited Balances Account and it shall be at liberty to deal with such portion of the Fund as the Committee thinks fit.
Life assurance
21.—(1)  If any member is insured with an assurance company under a life or endowment policy and lodges with the Accountant-General his policy free from any lien or charge and the receipts for any premiums paid by him, and the Accountant-General is satisfied that provision is being made thereby against such member’s old age or for the support of his family in the event of his demise, the Accountant-General may refund to him from his own contributions and the interest thereon and the accumulations thereof a sum not exceeding the total amount of the premiums and the Accountant-General may continue to pay any future annual premium on such life or endowment policy:
Provided that such future annual premium shall not exceed the difference between the amount of the member’s contributions for a period of one year and the sum of $300.
(2)  Where an endowment policy taken out by any member is lodged with the Accountant-General in accordance with paragraph (1) falls due for payment or a cash bonus thereon is declared and paid before the member ceases to be a member of the Fund then the policy moneys or bonus shall be paid into the Fund and be credited to the member’s contributions account.
(3)  Where a member who has attained the age of 50 years makes application to the Committee for the purchase from an assurance company of an annuity for the support of himself or of his family after his retirement from the service of the Council and the annuity, contract or deed is lodged with the Accountant-General, the Committee may authorise the Accountant-General to pay the single or annual premium on such annuity from the amount standing to the credit of the member’s contributions’ account.
(4)  Any income from any such annuity which may fall due for payment before the member ceases to be a member of the Fund shall be paid into the Fund and be credited to the member’s contributions account.
(5)  As regards any such arrangements as is referred to in paragraph (3) no annual premium shall exceed the difference between the total amount of the member’s contributions for a period of one year and the sum of $300.
(6)  Notwithstanding rule 17 the Council may whenever any insurance premium or annuity premium has been paid from the contributions side of the member’s account take into account such payment in calculating the interest to be credited from the Income Account to the contributions account on the 30th June or 31st December following, as the case may be.
Moneys withdrawn from Fund repaid to Housing and Development Board
22.—(1)  Where at any time a member has entered into an agreement with the Housing and Development Board for the purchase of a flat for his own occupation under an approved housing scheme, the Committee may, on the application of the member and subject to such conditions as the Committee may impose, authorise the whole or part of the amount standing to the credit in the contributions account of such member in the Fund, to be withdrawn from the Fund and paid to the Housing and Development Board on account of the purchase of the flat.
(2)  Where any member of the Fund has entered into an agreement to purchase a flat under an approved housing scheme and in accordance with that agreement is required to pay monthly instalments of principal and interest on account of the purchase of the flat, the Committee may in addition to the amount authorised to be withdrawn pursuant to paragraph (1), on his application and subject to such conditions as the Committee may impose, authorise the whole or part of any contributions paid into the contributions account of the member in the Fund after the last day of the month immediately preceding the date of the application, together with any interest credited to his contributions account in respect of the contributions, to be withdrawn from the Fund and applied for the payment of such monthly instalments.
(3)  The amount authorised to be withdrawn from the contributions account of any member of the Fund in any month under the provisions of this rule shall not exceed the amount of any monthly instalment payable by the member in respect of the purchase of the flat in such month.
(4)  In the event that a member who has purchased a flat with the moneys withdrawn from the Fund, sells the flat, he shall repay into his contributions account of the Fund the amount so withdrawn from the proceeds of the sale if at the time of the sale he would not, if he had not withdrawn the monies, have become eligible to receive the full benefits of the contributions to the Fund.
Moneys withdrawn from Fund refunded to Public Utilities Board
23.—(1)  Where at any time a member has entered into an agreement with the Public Utilities Board for a loan to purchase a flat from the Housing and Development Board for his own occupation under an approved housing scheme, the Committee may, on the application of the member and subject to such conditions as the Committee may impose, authorise the whole or part of the amount standing to the credit in the contributions account of the member in the Fund, to be withdrawn from the Fund and paid to the Public Utilities Board for the repayment of the loan.
(2)  Where at any time any member of the Fund has entered into an agreement with the Public Utilities Board for a loan to purchase a flat from the Housing and Development Board for his own occupation under an approved housing scheme and in accordance with such agreement is required to pay monthly instalments of principal and interest on account of the loan, the Committee may in addition to the amount authorised to be withdrawn pursuant to paragraph (1), on the application of such a member and subject to such conditions as the Committee may impose, authorise the whole or part of any contributions paid into the contributions account of the member in the Fund after the last day of the month immediately preceding the date of the application, together with any interest credited to his contributions account in respect of the contributions, to be withdrawn from the Fund and applied for the payment of such monthly instalments.
(3)  The amount authorised to be withdrawn from the contributions account of any member of the Fund in any month under this rule shall not exceed the amount of any monthly instalment payable by the member in respect of the loan in such month.
(4)  In the event that a member, who has repaid a loan with the moneys withdrawn from the Fund, sells the flat which was purchased with the loan, he shall repay into his contributions account of the Fund the amount so withdrawn from the proceeds of the sale if at the time of the sale he would not, if he had not withdrawn the moneys, have become eligible to receive the full benefits of the contributions to the Fund.
Savings for officers under agreement
24.  Notwithstanding rules 8(1) and 9(3), a member of the Fund of 1923 on 31st January 1955 who was employed at that date under the terms of a written agreement may give notice in writing to the Council at any time prior to the expiration of such agreement that he wishes to avail himself of the provisions of rule 9.
Transfer of accounts, assets and liabilities
25.  All accounts, assets and liabilities of and relating to the Fund of 1923 shall be transferred to the Fund as at 1st January 1955 and the amounts standing to the credit of the donations side of the accounts of members of the Fund of 1923 who give notice in writing to the Council that they wish to avail themselves of the provisions of rule 9 shall be transferred to the credit of the Council’s donations account:
 Provided that where the amount standing to the credit of the donations side of the account of a member of the Fund of 1923 who before 31st December 1955 has given notice in writing to the Council that he wishes to avail himself of the provisions of rule 9 includes a gratuity or sum of money credited to the Fund of 1923 in accordance with rule 8 of the Municipal (Superannuation Fund for Subordinate Employees (1923)) Rules 19365, or rule 10 of the Singapore City Council Superannuation Fund for Subordinate Employees Rules 19546, then the amount of such gratuity and the interest thereon and accumulations thereof shall not be transferred as aforesaid but shall be credited to a donations account in the name of such member and shall continue to participate in the apportionment of interest in accordance with rule 17 until such time as he shall cease to be a member of the Fund when, subject to section 12(5) of the Act, the total amount then standing to the credit of such donations account shall be paid to him, or in the case of his death to his trustees or legal personal representatives, in addition to any other amount payable under these Rules.
5  Not published in the Gazette.
6  Not published in the Gazette.