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Teachers' Superannuation Regulations (Northern Ireland) 1998
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2. Where—
(a)a transfer value is payable to the scheme managers of a club scheme or a personal pension scheme; or
(b)a transfer value is payable to the scheme managers of an approved superannuation scheme which is not a club scheme and none of the service to which it relates is service before 1st March 1989,
and no right to a cash equivalent was acquired, the transfer value shall be calculated on the cash equivalent basis.
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