99. The annual rate of premature retirement pension payable to a person (P) is found by—
(a)taking the amount of full retirement earned pension specified in P’s pensioner member’s account;
(b)applying the standard reduction (if any) and the actuarial adjustment (if any) specified in that account in relation to that amount;
(c)adding the amount of full retirement additional pension (if any) specified in that account;
(d)applying the actuarial adjustment (if any) specified in that account in relation to that amount; and
(e)subtracting the commutation amount (if any) specified in that account in relation to the sum of those amounts.