Paragraph 2
(1)
This paragraph applies where a lump sum equal to the retirement lump sum that would otherwise have been receivable is paid under paragraph 6 or 8 of Schedule 4.
(2)
Where this paragraph applies, the person is entitled to count as reckonable service–
(a)
the period he would have been entitled to count under paragraph 1 if the lump sum had not been paid; and
(b)
a period of
where–
-
A is the retirement lump sum,
-
B is the lump sum that would have been payable under paragraph 5 of Schedule 4,
-
C is so much of the past period as he is not entitled to count under (a) above, and
-
D is his pensionable salary.