The Commissioners for Revenue and Customs1 formerly had power2 to approve any arrangements made or to be made in relation to a scheme which ceased to be a contracted-out scheme3, or for its purposes, for the preservation or transfer:
(1) of earners'4 accrued rights to guaranteed minimum pensions5 under the scheme or accrued rights to pensions under the scheme attributable to their service on or after the principal appointed day
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