Section 2 Computation of additional years to assessor.
In the event of the assessor when appointed as aforesaid being of an age which would not entitle him on attaining the age of sixty years to a superannuation allowance under this Act of forty sixtieths of his annual salary, the Secretary for Scotland may by order under his hand direct that on the retirement of such assessor a number of years not exceeding twenty shall, in computing the amount of his superannuation allowance, be added to the number of years during which he may have actually served as assessor.