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E27. For the purpose of determining entitlement to any benefit, no account shall be taken of—
(a)any added years,
(b)any additional period reckonable as reckonable service by virtue of regulations D4 to D7,
(c)any period which by virtue of interchange rules became reckonable under the former regulations only for the purpose of calculating the amount of benefits, or
(d)except in relation to regulation E2(2), any period reckonable by virtue of regulation J9(1)(a) (transfer values).
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