Special provision as respects pre-6th April 1988 service
K6.—(1) Subject to regulation K9, where—
(a)a transfer value is payable to the trustees or managers of an approved non-local government scheme,
(b)the service to which it relates includes relevant former service, and
(c)the amount of the transfer value payable in respect of the relevant former service would be greater if it were calculated in accordance with the 1981 regulations as they had effect immediately before 6th April 1988,
then the amount of the transfer value attributable to the relevant former service shall be calculated on the basis mentioned in paragraph (c).
(2) In paragraph (1) “relevant former service” means service which the person was entitled to count as reckonable service before 6th April 1988.