Paragraph 4 I1
Northern Ireland
Where—
(a)
a transfer value is payable to the scheme managers of an approved scheme which is not a club scheme; and
(b)
the service to which it relates includes service before lst October 1990, and
(c)
a right to a cash equivalent was acquired,
the amount of the transfer value is D - E, where—
-
D is the transfer value that would have been payable if paragraph 3 had applied, and
-
E is the amount of the cash equivalent.
Annotations
Commencement
- I1
Sch. 6 Pt. 4 para. 4 in operation at 1.4.2006, see art. 1(2)