Paragraph 26 Avoidance of duplicate pensionsI1

in paragraph (2), in the definition of “C” for “regulation C6 or C7” substitute “old regulation C6 or regulation C7”,

after paragraph (5) insert—

“(6)

For the purpose of this regulation references to “retirement benefits” are references to such benefits before any actuarial reduction required by regulation E5(6) and (7) or E6(5).”.