Regulation 42 Reckonable service: exclusions

A person's reckonable service does not include—

(a)

any contributions refund period;

(b)

any period in respect of which a transfer value has been paid;

(c)

any period in respect of which a cash equivalent has been paid;

(d)

any period which would, apart from this paragraph, result in more than 45 years counting as the person's reckonable service;

(e)

any period in respect of which a short-service annuity is payable.