31SThe person responsible for paying the salary of a participating member who chooses not to draw that salary (or any part of it) must—
(a)deduct amount A from the funds available to pay the salary (or that part of it), and
(b)pay that amount to the Fund trustees.
“amount A” is an amount equal to the scheme member contributions which would have been deducted had that salary (or that part of it) been paid.