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4.—(1) “Retained benefits” means the total of any pensions payable to the participator—
(a)in respect of employment before he became a pensionable policeman, under a retirement benefits scheme (within the meaning of section 611 of the Taxes Act) or under an annuity contract falling within section 431(4)(d) of the Taxes Act, or
(b)under a retirement annuity contract or trust scheme approved under Chapter III of Part XIV of the Taxes Act,
and so much of any pension payable to him under these Regulations or the 1987 Regulations as is attributable to a transfer value received from any such scheme or on the termination of any such contract.
(2) In this paragraph “pension” includes the actuarial equivalent as an annual pension of any lump sum.
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