Paragraph 9

Regulations C15 to C17 (return of contributions) and P2 (management of the fund) do not apply to contributions payable under (or interest on late payments which relate to contributions under) regulation C11.

The making of contributions under regulation C11, and any rights or liabilities arising under a pension policy entered into under paragraphs 3(1) or 4(2), shall be left out of account in calculating the amount of a transfer value payable under Part J and Parts M (forfeiture etc.) and N (decisions and appeals) do not apply in relation to benefits under such a policy.