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10(1)The person’s entitlement to—E+W+S+N.I.
(a)a Category A retirement pension,
(b)a Category B retirement pension, or
(c)a shared additional pension,
is not to be taken to have been deferred for any period ending before the certificate is issued unless the condition in sub-paragraph (2) is satisfied.
(2)The condition is that the entitlement both—
(a)was actually deferred during the period, and
(b)would have been capable of being so deferred had the person’s gender been the acquired gender.
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