Regulation 145 Amount of club transfer earned pensionI1
United Kingdom
(1)
This regulation applies in relation to a club transfer value payment received from another club scheme.
(2)
For the scheme year in which the transfer date falls, the amount of club transfer earned pension P is entitled to count is—
(a)
the amount specified in the club transfer value statement; or
(b)
if such a statement is not provided, an amount calculated by the scheme manager in accordance with actuarial guidance.