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24. For paragraph(1) of regulation 8 of the AVC Regulations (Inward transfers), substitute—
“(1) Where a person who enters superannuable employment has paid contributions to a registered additional voluntary contribution scheme for the purposes of the 2004 Act, that person, whether or not he becomes a contributor within the meaning of these Regulations, may—
(a)within 12 months of entering superannuable employment; or
(b)such longer period as the Department may in any particular case allow,
give written notice to the Department that he wishes the Department to accept from the trustees or managers of that scheme a transfer value representing at least the value of the investments derived from his contributions.”.
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