xmlns:atom="http://www.w3.org/2005/Atom"
F3. A person—
(a)in respect of whom a transfer value has been paid under regulation F1; or
(b)who has acquired a right to a cash equivalent and exercised the option to take that right,
ceases to be entitled to count as reckonable service, or as part of a qualifying period within the meaning of regulation E3, any period to which the transfer value or cash equivalent related.