Article 20 Computation of contributions of a person to whom rule 16 applies
Where the officer—
leaves local government employment in the circumstances mentioned in section 10(1) of the Act of 1937, or of the Scottish Act of 1937; or
dies in the circumstances mentioned in section 10(3) thereof; or
ceases by reason of permanent ill-health or infirmity of mind or body to be in local government employment, or dies, in circumstances in which there is payable to or in respect of him a benefit which falls to be calculated by reference to the amount of his contributions (with or without interest),
he shall be deemed to have made to the appropriate superannuation fund, on becoming a contributor to such fund, contributions in respect of the period of his employment as a civil servant of an aggregate amount equal to three-eightieths of the annual salary and emoluments of his office multiplied by the number of completed years of his service as a civil servant.
In this rule “the annual salary and emoluments of his office” means the average annual amount of the pensionable salary and emoluments of his office during the three years ending with the last day of his service as a civil servant or, where his service during that period is less than three years, the average annual amount of his pensionable salary and emoluments during the actual period of his said service.