Paragraph 3

For the purposes of paragraph 1(b)(ii) of this schedule a period of employment shall be deemed to have become reckonable under a superannuation scheme if—

(a)

during such period the person was subject to a superannuation scheme in respect of which 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 the Regulations or any corresponding provision in force in Scotland, Northern Ireland or the Isle of Man or under rules made under section 2 of the Superannuation (Miscellaneous Provisions) Act 1948:

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.