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(1)     This section applies for adjusting the closing value of the individual's rights under the arrangement as calculated under section 230(5).

(2)     If, during the pension input period, the rights of the individual under the arrangement have been reduced by having become subject to a pension debit, the amount of [the reduction] is to be added.

(3)     If, during the pension input period, the rights of the individual under the arrangement have been increased by the individual having become entitled to a pension credit deriving from the same or another registered pension scheme, the amount of [the increase] is to be subtracted.

(4)     [In subsection (4A) “relevant outward transfer” means] [a transfer relating to the individual of any sums or assets] held for the purposes of, or representing accrued rights under, the arrangement so as to become held for the purposes of, or to represent rights under, any . . . pension scheme that is—

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[(4A)     If there is a relevant outward transfer during the pension input period, then—