If: (1) an earner's1 employment2 ceases to be contracted-out3 by reference to an occupational pension scheme4 but the scheme continues to apply to it; or (2) an earner transfers from employment which is contracted-out by reference to an occupational pension scheme to employment to which the scheme applies but which is not contracted-out by reference to it, the amount of any short service5 or other benefit which has accrued to the earner must be computed for certain purposes6 as it would be computed if he had ceased on the cessation date
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