Paragraph 13

Where, before 1st January 2007, a person was in pensionable employment and would, but for regulation E32(2)(b) of the 1997 Pensions Regulations have reckonable service in excess of 40 years before attaining the age of 60, the amendment to regulation E32(2) of the 1997 Pensions Regulations made by paragraph 53(a) of Schedule 3 does not have the effect of increasing reckonable service undertaken before 1st January 2007.