The Teachers' Superannuation (Scotland) Regulations 1993

3.  Where, prior to the last date on which he is required to pay a transfer value under these Regulations, the Secretary of State has determined under regulation E18 (forfeiture of benefits) that the benefits payable under these Regulations shall be withheld in whole or part, any transfer value payable in respect of that person shall be reduced in proportion to the reduction in the total value of the benefits or shall be withheld as the case may be.