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28. In regulation J9 of the principal Regulations—
(a)in paragraph (1)(a), the words from “for all purposes” to “regulation E2(2)” shall be deleted;
(b)for paragraph (1)(b) there shall be substituted the following:—
“(b)he shall be entitled to reckon as qualifying service all of the service in respect of which he has accrued rights to benefits under his previous superannuation scheme, as certified by the trustees or managers of that scheme—
(i)where that service would not otherwise be qualifying service; and
(ii)whether the transfer value relates to some or all of those accrued rights.”; and
(c)paragraph (2) shall be deleted.
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