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(1)     This section applies for adjusting [PE and LSE] under section 234(5).

(2)     If, during the pension input period, the [annual rate of the pension, or the amount of the lump sum, to which the individual would be entitled under the arrangement has] been reduced by having become subject to a pension debit, the amount of [the reduction] is to be added [to PE or LSE].

(3)     If, during the pension input period, the [annual rate of the pension, or the amount of the lump sum, to which the individual would be entitled under the arrangement has] 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 [from PE or LSE].

[(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—