(1)Subject to the provisions of this Act, the Treasury may grant to any civil servant who—
(a)retires from the civil service having served as a civil servant for not less than ten years, and
(b)either has attained the age of sixty years or retires on a medical certificate,
a superannuation allowance computed by multiplying one-eightieth of the average annual amount of the salary and emoluments of his office during the last three years of his service by forty or by the number of completed years of his service as a civil servant, whichever is the less.
(2)This section shall not apply in relation to any person for whom provision is otherwise made by Act of Parliament or who is specially excepted by the authority of Parliament.