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51.—(1) A person (P) is a UK transferee with NPA 60 rights if—
(a)P enters pensionable employment on or after 1st January 2007 other than after a disqualifying break,
(b)P was in comparable United Kingdom service at any time before that date, and
(c)no transfer value or cash equivalent is paid in respect of that comparable United Kingdom service by a comparable United Kingdom scheme other than to the Secretary of State under regulation 35 or to another comparable United Kingdom scheme, and
(d)P’s contributions in respect of P’s comparable United Kingdom service are not repaid.
(2) A person (P) is a UK transferee with NPA 60 rights and NPA 65 rights if—
(a)P enters pensionable employment on or after 1st January 2007 after a disqualifying break,
(b)P was in comparable United Kingdom service at any time before that date, and
(c)a transfer value is paid in respect of that comparable United Kingdom service by a comparable United Kingdom scheme to the Secretary of State under regulation 35.
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