# The Teachers' Superannuation (Consolidation) Regulations 1988, Paragraph 1


A transfer value is calculated on the cash equivalent basis if it is calculated in the manner prescribed under paragraph 14 of Schedule 1A to the Pensions Act for the calculation of cash equivalents.

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Source: https://www.legislation.gov.uk/uksi/1988/1652/schedule/12/paragraph/1 (the official version)
Page: https://openlegislation.uk/teachers-superannuation-consolidation-regulations-1988/schedule-12/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.