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2.—(1) This paragraph applies where a teacher paying additional contributions to purchase past added years in accordance with Part I of Schedule 4 revokes his or her election in accordance with regulation C5(11).
(2) In this paragraph A is the past period, and B is the contribution period.
(3) Where this paragraph applies, the teacher is entitled to count as reckonable service–
where
C is the period which the teacher is entitled to count as reckonable service (calculated, as appropriate, in accordance with the formula in regulation D1(3)) which arises from the additional contributions paid during so much of the contribution period as had elapsed by the first day of the month following the date on which the revocation of that election had been accepted in writing by the Scottish Ministers.
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