# Teachers' Superannuation Regulations (Northern Ireland) 1998, Paragraph 5

Extent: N.I.
Status: prospective

Where—
(a) a transfer value is payable to the scheme managers of a personal pension scheme; and
(b) a right to a part cash equivalent was acquired,
the transfer value shall be calculated on the cash equivalent basis but as if the person’s pensionable employment had ended with 5th April 1988.

---
Source: https://www.legislation.gov.uk/nisr/1998/333/schedule/11/paragraph/5 (the official version)
Page: https://openlegislation.uk/teachers-superannuation-regulations-northern-ireland-1998/schedule-11/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.