- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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F3.—(1) Where the relevant pension sharing order specifies a percentage value to be transferred, “appropriate amount” for the purposes of regulation F2 is the specified percentage of the cash equivalent of the relevant benefits on the valuation day.
(2) Where the relevant pension sharing order specifies an amount to be transferred, the appropriate amount for the purposes of regulation F2 is the lesser of–
(a)the specified amount; and
(b)the cash equivalent of the relevant benefits on the valuation day.
(3) Where the transferor is in pensionable service under the Scheme on the transfer day, the relevant benefits for the purposes of paragraphs (1) and (2) are the benefits or future benefits to which he or she would be entitled under the Scheme by virtue of his or her shareable rights under it had his or her pensionable service terminated immediately before that day.
(4) Otherwise, the relevant benefits for the purposes of paragraphs (1) and (2) are the benefits or future benefits to which, immediately before the transfer day, the transferor is entitled under the terms of the Scheme by virtue of his or her shareable rights under it.
(5) For the purposes of this regulation, the valuation day is such day within the implementation period for the discharge of the credit referred to in regulation F2(b) as the Scottish Ministers may specify by notice in writing to the transferor and transferee.
(6) In this regulation, the transfer day means the day on which the relevant pension sharing order takes effect.
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