5In section 35 of the Pensions Act (earner’s guaranteed minimum) after subsection (2) there shall be inserted—
“(2A)Where the amount of a person’s earnings for any period is relevant for any purpose of subsection (1) or (2) above and the Secretary of State is satisfied that records of those earnings have not been maintained or retained or are otherwise unobtainable, he may for that purpose—
(a)compute, in such manner as he thinks fit, an amount which shall be regarded as the amount of those earnings; or
(b)take their amount to be such sum as he may specify in the particular case.”