15. After paragraph (4) of regulation G2 (acceptance of transfer values) insert—
“(4A) But subparagraphs (a) and (b) of paragraph (4) do not apply if—
(a)while the teacher was subject to the previous scheme, he or she was employed in comparable British service;
(b)the teacher entered pensionable employment—
(i)immediately after the end of the employment; or
(ii)on or before the teacher’s 60th birthday in the case of a pre-2007 entrant or the teacher’s 65th birthday in any other case; and
(c)the teacher has not applied for payment of any benefit.”.