Paragraph 2 I1

The period to be deducted, if paragraph 1 applies, from the first period mentioned in regulation 17(3)(a) is A – B – C, where—

A is the period with which C has been credited, or by which C’s service has been increased, as mentioned in paragraph 1;

B is any period by which A has been reduced in consequence of the cessation of subsequent employment;

C is the aggregate of any periods falling between the cessation of employment that gave rise to A and the material date during which C was neither in pensionable employment nor in employment which would have been pensionable employment but for an election under regulation 9 of the 2010 Regulations or regulation 28 or 31 of the 2014 Regulations.