(1) Pursuant to a direction of the court under section 12 (25) of the Act of 1995 or section 17 (25) of the Act of 1996 the calculation of the value and amount of the retirement benefit and/or the amount of contingent benefit payable under the rules of the pension scheme concerned shall be provided in accordance with this Part of the regulations.
(2) The calculation shall relate to a date (herein referred to as "the specified date") specified by the trustees of the pension scheme. The specified date shall not be earlier than twelve months before the date on which the trustees were directed to provide the calculation. Where the court directs the trustees to provide the calculation prior to the making of the order for the decree it shall be assumed for the purpose of providing the calculation that the order for the decree is made on the specified date.