143.—(1) The increase in pensionable earnings that the member (M) is entitled to count under regulation 142 as a result of the transfer is calculated—
(a)in accordance with guidance and tables provided by the scheme actuary for the purpose; and
(b)by reference to any relevant factors as at the date the transfer payment is received by the scheme manager.
(2) The benefits in respect of the transfer payment must be calculated by increasing M’s pensionable earnings for—
(a)the scheme year in which M joined this scheme; or
(b)if the transfer payment is received more than 12 months after the day on which M joined this scheme (the starting day), the scheme year in which the payment is received.
(3) Paragraph (2)(b) does not apply if—
(a)a written statement estimating the increase in pensionable earnings that M would be entitled to count as a result of the transfer was given to M by the scheme manager during the period of 3 months ending 12 months after the starting date; and
(b)the transfer payment is received by the scheme manager before the end of the period of 3 months after the date of the statement.
(4) If the transfer is a club transfer, the club transfer earned pension M is entitled to count is calculated in accordance with the club transfer arrangements.
(5) If the transfer value statement is accepted from a corresponding scheme, the increase in pensionable earnings M is entitled to count is the increase M would be entitled to count if—
(a)M’s employment to which that scheme applied were health service employment in respect of which M was a member of this scheme; and
(b)M’s contributions to that scheme were contributions to this scheme.