Paragraph 3

For the purposes of paragraph 1 of this schedule a period of employment shall be deemed to have become reckonable under the superannuation scheme referred to in that paragraph if—

(a)

during such period the person was subject to that superannuation scheme and the contributions authorised or required to be paid by the employer were duly paid, or

(b)

such period was taken into account in calculating a sum in the nature of a transfer value paid to that scheme under rules made under section 2 of the Superannuation (Miscellaneous Provisions) Act 1948 or under the Health Service Regulations, or any corresponding provision in force in Scotland, Northern Ireland or the Isle of Man:

Provided that—

(i)

so much of any period referred to in sub-paragraph (b) as consisted of non-contributing service shall be reckonable under this paragraph at half its actual length, and

(ii)

so much of any such period as consisted of part-time service shall be reckonable under this paragraph as though it were whole-time service for a proportionately reduced period.