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6. Subject to paragraph 7, where–
(a)a transfer value limited in accordance with paragraph 5(1) has been paid in respect of a teacher; and
(b)that teacher has subsequently ceased to be employed in excluded employment other than by virtue of an election under regulation B7 (resumption of membership) before attaining the age of 60 years, or, where regulation F1(6) applies, the age of 59 years,
a right to a transfer value in respect of any part of his accrued rights to which, but for the operation of paragraph 5(1), he would have been entitled on ceasing to be employed in pensionable employment, shall accrue to the teacher on the date on which he ceased to be employed in excluded employment and shall be valued accordingly.
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