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3.—(1) Where a person is entitled to reckon service under the provisions of Regulation 2 of these Regulations, the fire authority shall pay to the Treasury a transfer value calculated in accordance with paragraph (2) of this Regulation.
(2) The transfer value shall be of a like amount to the transfer value which would have been payable under section twenty-nine of the Local Government Superannuation Act, 1937, had the person's service as a pensionable member of a fire brigade been service as a contributory employee of a local authority within the meaning of the said Act and had he within twelve months of ceasing to be so employed become such a contributory employee under another local authority, and for the purposes of calculating the said transfer value—
(a)the person shall be treated as though he had been employed as an officer;
(b)a reference to a period of contributing service shall be construed as a reference to a period equal to the period of pensionable service which the person was entitled to count immediately before he ceased to be a pensionable member of a fire brigade, increased by one-third;
(c)a reference to remuneration shall be construed as a reference to annual pensionable pay within the meaning of the Firemen's Pension Scheme, 1948: