Paragraph 12
Regulation E31 of the 1997 Pensions Regulations shall continue to have effect without the amendments made by paragraph 51 of Schedule 3 for the purpose of determining the average salary of a person where—
the person’s entitlement to payment of retirement benefits took effect before 1st January 2007, or
(where the person does not fall within paragraph (a)) the person ceased to be in pensionable employment before 1st January 2007 and is not at any time in pensionable employment on or after that date before attaining the age of 60.
For the purposes of sub-paragraph (1) a person is to be treated as being in pensionable employment during any period for which he is paying additional contributions under old regulation C9 or regulation C10 of the 1997 Pensions Regulations.
Where the entitlement of a person (other than a person falling within paragraph (1)(b)) to payment of retirement benefits took effect on or after 1st January 2007 but before 1st January 2009 the average salary of that person shall be the greater of——
the average salary determined in accordance with regulation E31, or, where applicable, regulation E31A of the 1997 Pensions Regulations, and
the average salary determined in accordance with regulation E31 of the 1997 Pensions Regulations without the amendments made by paragraph 51 of Schedule 3.