E5.—(1) A death grant is reduced under this regulation by the appropriate amount if—
(a)it is payable under regulation E1, E2 or E3(2), and
(b)a surviving spouse’s long-term pension is payable under Part F.
(2) Where—
(a)the deceased was a man, or
(b)the deceased was a woman who was treated as a man by virtue of paragraph 2 of Schedule F1,
the appropriate amount for the purposes of paragraph (1) is an amount equal to two eightieths of the deceased’s pensionable remuneration multiplied by the length in years of any period of membership before 1st April 1972 in respect of which the widow's, or as the case may be, widower’s pension is payable under Part F.
(3) Where the deceased was a woman (other than one to whom paragraph (2)(b) applies), the appropriate amount for the purposes of paragraph (1) is an amount equal to three one hundred and sixtieths of the deceased’s pensionable remuneration, multiplied by the length in years of any period—
(a)of which notice of which was given under paragraph 1(1) of Schedule F1,
(b)which is treated for those purposes as a period of membership before 1st April 1972, and
(c)in respect of which a widower’s pension is payable under Part F.
(4) In calculating any reduction under this regulation, no account shall be taken of any period of membership in respect of which payment under regulation C13 has been or is to be treated as having been completed.