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47.—(1) A person (P) is a 2007 or later entrant if P falls within paragraph (2) or paragraph (3).
(2) P falls within this paragraph if—
(a)P enters pensionable employment for the first time on or after 1st January 2007, and
(b)P is not a UK transferee with NPA 60 rights, a UK transferee with NPA 60 and NPA 65 rights or a public sector TUPE transferee.
(3) P falls within this paragraph if P was in pensionable employment at any time before 1st January 2007, and
(a)a transfer value or a cash equivalent is paid in respect of P’s pensionable employment other than to a comparable United Kingdom scheme, or
(b)P’s contributions in respect of P’s pensionable employment have been repaid under regulation 22.
(4) A 2007 or later entrant has a normal pension age of 65 in relation to all of the person’s reckonable service.
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