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(1)Subsection (2) applies in relation to any benefits (“the paid benefits”) that a Chapter 1 new scheme has at any time paid to a person (“P”) so far as—
(a)they are calculated by reference to P’s, or any other person’s, remediable service in an employment or office, and
(b)they are benefits that, as a result of section 2(1)(a), P was not entitled to receive from the scheme.
(2)The paid benefits are to be treated for all purposes—
(a)as not having been paid to P by the Chapter 1 new scheme, but
(b)as having been paid to P instead by the relevant Chapter 1 legacy scheme.