Regulation D2 Exclusion from reckonable service
The following do not count as reckonable service:
(a)
any contributions refund period, and
(b)
any period in respect of which a transfer value has been paid under regulation F1 or a cash equivalent has been paid,
and where a period related to war service counted by virtue of regulation 4(1)(d) or regulations 7 and 72(1)(a) of the 1976 Regulations, regulations D5 and D6 do not apply.