# The Occupational Pension Schemes (Disclosure of Information) Regulations 1996, Paragraph 6


(a) The value of the member’s accrued rights under the scheme at the same or another specified date.
(b) Where the cash equivalent (calculated, as at the date specified for the purposes of sub-paragraph (a) in accordance with section 97 of the 1993 Act , and regulations made thereunder), in respect of the transfer of the member’s rights mentioned in sub-paragraph (a)... would be different from the values to be specified under that sub-paragraph, that cash equivalent.

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Source: https://www.legislation.gov.uk/uksi/1996/1655/schedule/2/paragraph/6 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-disclosure-of-information-regulations-1996/schedule-2/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.