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The Contracting-out (Transfer and Transfer Payment) Regulations (Northern Ireland) 1996
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Part IIFurther Conditions for Transfer from an Appropriate Policy to a Salary Related Contracted-out Scheme of Accrued Rights to Guaranteed Minimum Pensions where Employee does not enter Employment which is Contracted-out by Reference to the Receiving Scheme
5. The receiving scheme must provide for pensions to be paid which are of at least equal value to the annuity which would have been payable by the transferring policy, had the transfer not taken place, in respect of the earner’s accrued rights to guaranteed minimum pensions.
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