Persons to whom the Regulations apply
5. In regulation 4 for sub–paragraph (b) of paragraph (4) there shall be substituted the following sub–paragraph–
“(b)(i)he then had completed a qualifying period, within the meaning of regulation E3 of the Superannuation Regulations, of at least 5 years, or
(ii)in the case of a person who was in full–time employment, he would have completed such a qualifying period if he had not made an election under regulation B6 of the Superannuation Regulations, or
(iii)in the case of a person who was in part–time employment, he would have completed such a qualifying period if he had made an election under regulation B2 of the Superannuation Regulations,”.