Exclusion from reckonable service
D2. The following periods do not count as reckonable service:–
(a)any period in respect of which contributions made by the teacher have been returned and not repaid to the Secretary of State in pursuance of regulation C13;
(b)any period in respect of which contributions have not been paid by the teacher unless the Secretary of State directs otherwise;
(c)any period in respect of which a transfer value has been paid under regulation F1; and
(d)any period relating to war service which would count as reckonable service under regulations D5 or D6 where the period is counted by virtue of regulation 4(1)(d) or regulation 68 of the 1977 Regulations.