Rights to acquire pension benefits4
For the purposes of section 123X(8)(b) and 138S(8)(b) of the 2000 Act (rights to acquire pension benefits), the rights to acquire pension benefits which a relevant employee must have as an employee of the new operator9 are rights which—
a
are the same as the rights the relevant employee had as an employee of the original operator; or
b
count, by virtue of regulation 5, as being broadly comparable to, or better than, those rights.