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8.—(1) Where, in respect of any financial year, the amount shown in the accounts of the police pension fund as expended (including transfers payable) exceeds the amount shown in those accounts as receivable (including transfers receivable), the police authority shall transfer from the police fund to the police pension fund an amount equal to the difference between those amounts.
(2) Where, in respect of any financial year, the amount shown in the accounts of the police pension fund as receivable (including transfers receivable) exceeds the amount shown in those accounts as expended (including transfers payable), the police authority shall transfer from the police pension fund into the police fund an amount equal to the difference between those amounts.
(3) For the purposes of this regulation, no account shall be taken of payments made by the Secretary of State or the police authority under regulation 9.
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