F1PART 4Transfers

CHAPTER 1General provisions

Application of Part31.

(1)

This Part does not affect a person's entitlement to a cash equivalent conferred by or under Chapter 4 of Part 4 of PSA 1993.

(2)

A transfer value in respect of any pension credit rights or pension credit benefits is not to be paid or accepted under this Part.

(3)

A transfer value in respect of a person (P) is not to be accepted under this Part if the previous scheme was a money purchase arrangement as defined in section 152 of FA 2004—

(a)

to which P's employer was not a contributor, and

(b)

which provided benefits additional to those provided by a scheme to which P was a contributor.

(4)

Under this Part a transfer value may not be paid in respect of P's phased retirement benefits in payment, only in respect of P's other benefits.

(5)

A transfer value may be paid or accepted under this Part, in respect of P, to the extent that paragraphs (6) or (7) apply to the transfer value.

(6)

A transfer value referable to P's NPA 65 reckonable service may be paid or accepted if—

(a)

P is a person with mixed service, and

(b)

P's NPA 60 reckonable service has come into payment.

(7)

A transfer value referable to P's further employment may be paid if—

(a)

retirement benefits, a short-service serious ill-health grant or a short-service annuity have not come into payment in respect of that further employment, and

(b)

retirement benefits, a short-service serious ill-health grant or a short-service annuity have come into payment in respect of the previous employment.