32.—(1) This paragraph applies to a member of the scheme if—N.I.
(a )F1his pensionable service terminates on the commencement of the assessment period, and
(b)as a result, he has rights, in relation to the scheme, under [F2Chapter 2 of Part 4ZA] of the Pension Schemes Act (early leavers: cash transfer sums and contribution refunds).
(2) Where this paragraph applies, for the purposes of this Schedule the member is to be treated as if, immediately before the assessment date, he—
(a)had relevant accrued rights to benefits under the scheme (within the meaning of section 97AA(4) of that Act), and
(b)did not have any other rights to benefits (other than benefits attributable (directly or indirectly) to a pension credit) under the scheme.
F1mod. by SR 2005/171
F2Words in Sch. 6 para. 32(1)(b) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8), s. 89(3)(b), Sch. 4 para. 87(3) (with s. 87)