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2(1)A transfer scheme may provide for a person who—
(a)holds a relevant appointment,
(b)is an officer of Revenue and Customs, or
(c)is an immigration officer,
to become an employee of SOCA.
(2)If the person had a contract of employment before becoming an employee of SOCA, the scheme may provide for that contract to have effect (subject to any necessary modifications) as if originally made between him and SOCA.
(3)If the person did not have a contract of employment, the scheme may provide for the terms and conditions of his relevant appointment or service as an officer of Revenue and Customs or an immigration officer to have effect (subject to any necessary modifications) as the terms and conditions of his contract of employment with SOCA.
(4)In this paragraph “relevant appointment” does not include an appointment held by a person engaged on relevant service within the meaning of—
(a)section 38A of the 1967 Act,
(b)section 97 of the 1996 Act, or
(c)section 27 of the 1998 Act.
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