- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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K18.—(1) Regulation K14(6) does not apply where the transfer value is offered by the trustees or managers of a club scheme.
(2) Where the transfer value—
(a)is paid by the trustees or managers of a club scheme,
(b)represents all the rights relating to the person in that scheme,
(c)has been calculated in a manner consistent with the methods adopted and assumptions made by the Committee in determining the amount of transfer values to be paid to club schemes, and
(d)is paid following an application made to the Committee before the expiry of the period of twelve months beginning with the date on which the person becomes a member,
regulation K16 does not apply and the period mentioned in regulation K15(1)(a) shall be equal to the period which, if used to calculate a transfer value to be paid to a club scheme, would produce an amount equal to the transfer value received by the Committee.
(3) In making the calculation referred to in paragraph (2), regard shall be had—
(a)to the person’s age,
(b)to the rate of remuneration used by the trustees or managers of the scheme making the payment in determining its amount,
(c)to his normal retirement age,
(d)to his marital status, and
(e)to any other factor notified to the Committee by the trustees or managers of the scheme making the payment as having been taken into account in determining its amount.
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