206. For the purposes of the computation of the interest, the contributions of the employee within the meaning of section 73, except the amounts that the employee had paid into a pension plan from which service has been transferred to this plan pursuant to sections 138.1, 138.7 and 203, are deemed received at the mid-point of each year. The manner of computing the interest on any of the contributions of an employee within the meaning of section 73 is established by regulation.
2001, c. 31, s. 206; 2004, c. 39, s. 270.