Subject as hereinafter provided, where a person enters or has entered before the date of the coming into operation of these rules employment as a fireman within a period of twelve months after the date on which the person ceased to be employed in employment by virtue of which he was or was deemed to be a contributory employee or local Act contributor or in employment (not being such employment as aforesaid) by virtue of which he was entitled to participate in any of the benefits of a superannuation fund maintained under a local Act scheme, or, in the case of a person who left such employment in order to undertake war service or who immediately after leaving such employment became engaged in national service, within six months after the termination of that service, and without having become entitled to any benefit under the Act of 1937 or the local Act scheme to which he was subject, other than a return of contributions, then, if he notifies the authority by whom he is employed as a fireman in writing within three months after entering employment as such, or, if he entered such employment before the date of the coming into operation of these rules, within six months after that date, that he desires these rules to apply to him, and if he ceased to hold his former employment before the said date the authority maintaining the fund to which he was a contributor consent, the like transfer value shall be payable out of the fund to which the person was a contributor to the fire authority as would have been payable under the regulations for the time being in force by virtue of section 29 of the Act of 1937 had the person become a contributory employee under another local authority, less an amount equal to any sum which the trustees of the fund may become liable to pay by way of income tax in respect of the amount transferred by way of the transfer value:
Provided that:—
(a) this rule shall not apply in relation to any person unless within three months after entering employment as a fireman, or, if he entered employment as a fireman before the date of the coming into operation of these rules, within six months after that date, he pays to the authority by whom he is employed as a fireman an amount equal to any sum paid to him by way of a return of contributions on ceasing to hold his former employment and undertakes to pay to them a sum equal to the balance of any liability outstanding immediately he entered employment as a fireman, under the provisions of proviso (ii) to paragraph (b) of subsection (2) of section 8 of the Act of 1937;
(b) this rule shall not apply in relation to any person who entered employment as a fireman before the date of the coming into operation of these rules, unless he ceased to hold his former employment not earlier than the fourth day of February, 1948, and he has not ceased to be in employment as a fireman before the date of the coming into operation of these rules otherwise than on transfer from one fire brigade to another with the consent of the authority maintaining the brigade from which he transferred;
(c) this rule shall not apply in relation to any person who, immediately before he entered employment as a fireman, was a member of the National Fire Service and was pensionable in respect of that service by virtue of the Local Government Staffs (War Service) Act, 1939;
(d) the transfer value payable in respect of a person who entered employment as a fireman more than twelve months before the date of the coming into operation of these rules shall be calculated by reference to his age at that date;
(e) the reference in this rule to a period of twelve months from the date on which a person ceased to be employed shall be construed in relation to a person to whom section 6 of the Act has become applicable as a reference to a period of five years from that date or such longer period as the Minister of Housing and Local Government may in any particular case allow;
(f) the transfer value payable under this rule shall be calculated as if the words “other than such service as is mentioned in proviso (a) to that subsection” had been omitted from the definition of “service” in paragraph 1 of the First Schedule to the Local Government Superannuation (Transfer Value) Regulations, 1939 , and as if there had been no reference in that definition to a person who had been an established officer or servant within the meaning of the Asylum Officers' Superannuation Act, 1909 (hereafter in this rule referred to as “ the Act of 1909 ”) ; and
(g) where the officer had before entering local government service been an established officer or servant within the meaning of the Act of 1909, as extended by any subsequent enactment, and had been a person to whom any regulations for the time being in force under Part V of the Second Schedule to the Act of 1937, whether as originally made or as amended by any statutory provision, had been applicable, and where the body by whom he was last employed while subject to the Act of 1909 would, if he had become entitled to a superannuation allowance on ceasing to be employed in local government service, have been liable to contribute to that allowance, that body or the appropriate authority in relation to that body (as defined in paragraph (15) of Regulation 56 of the National Health Service (Superannuation) Regulations, 1950 ), shall make a payment to the authority maintaining the fund to which he was a contributor as aforesaid of an amount equal to the transfer value which that body or the appropriate authority would have been liable to pay to the Minister of Health under paragraph (4) of the said Regulations, if those Regulations had become applicable to the officer on the date when he entered employment as a fireman, and where that body would in such circumstances as aforesaid have had, in respect of any such contribution to a superannuation allowance as aforesaid, a right of contribution from any other body, that other body or the appropriate authority in relation to that other body (so defined as aforesaid) shall make a payment to the authority by whom he is employed as a fireman of an amount equal to the transfer value which that other body or the appropriate authority would have been liable to pay to the Minister of Health under paragraph (5) of the said Regulations, if those Regulations had become applicable to the officer on the date when he entered the employment of the fire authority as a fireman.