143.—(1) This regulation applies in relation to—
(a)any transfer payment received in relation to P from another pension scheme that is not a club scheme; and
(b)any transfer payment in respect of added pension received in relation to P from another club scheme.
(2) For the scheme year in which the transfer date falls, the amount of transferred pension P is entitled to count in respect of the transfer payment is—
(a)the amount specified in the transfer statement; or
(b)if such a statement is not provided or is not calculated in accordance with actuarial guidance, an amount calculated by the scheme manager in accordance with actuarial guidance.