Part FTransfer Values

Termination of right to count reckonable serviceF3.

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.