(1)In making any calculation for the purposes of this Chapter in relation to any occupational pension scheme—
(a)any commutation, forfeiture or surrender of,
(b)any charge or lien on, and
(c)any set-off against,
the whole or part of a pension shall be disregarded.
(2)The same money may not be treated as providing both the increase in benefit required by this Chapter and the benefit required by Chapter III.