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The Police Pensions Regulations 1987

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4.  For the purpose of calculating a transfer value payable as mentioned in paragraph 1, Part VI of Schedule B (policeman’s deferred pension) shall apply as if references to the policeman’s average pensionable pay were references to his average pensionable pay immediately before he ceased to serve except that in the case of a transfer value which falls to be paid in pursuance of Regulation F8 or of Regulation F9(3)(a) or (b) no account shall be taken of any retrospective increase in pay granted after the transfer value has been paid.

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