Regulation 3 The qualification condition
(1)
The rights that meet the qualification condition are all the individual’s uncrystallised rights with the exception of excluded rights.
(2)
Rights are excluded rights if—
(a)
they are rights surrendered or transferred in any of the circumstances specified in paragraphs (a), (b), (c) and (e) of section 172A(5) (surrenders of benefits and rights), or
(b)
they are rights to which the individual has a prospective entitlement as a dependant of another individual.