The Superannuation (English Local Government and Isle of Man) Interchange Rules 1951 No. 309

6.  Where any person to whom rule 4 of these rules has become applicable had before entering his new employment been engaged in any such war service or national service as is therein referred to, the period of service which he becomes entitled to reckon under the said rule shall be treated as being increased by the period of such war service or national service to the extent (if any) to which the said period of such war service or national service would have been reckonable as pensionable service for the purposes of the pension scheme to which he was subject as an employee of an Isle of Man authority, had the person again become a pensionable employee of the Isle of Man authority on the termination of such war service or national service:

Provided that this rule shall not apply in any case in which a period of national service would have been so reckonable as aforesaid unless the transfer value received from the Isle of Man authority under rule 4 of these rules was calculated so as to include the liability of which the Isle of Man authority was relieved in respect of the said period of national service.