1(1)The final salary method is to add to the amount that would be payable but for Chapter II of Part IV or regulations made under it—
(a)in a case where—
(i)the termination of pensionable service occurs on or after 1st January 1991; or
(ii)the whole of the member’s pensionable service falls on or after 1st January 1985,
an amount equal to the appropriate revaluation percentage of the amount of the pension or other benefit which on the termination date has accrued to him or to any other person in respect of him (excluding any part of that amount which consists of the member’s or the member’s widow’s or widower’s guaranteed minimum); and
(b)in any other case, an amount equal to such proportion of the appropriate revaluation percentage of the amount of that pension or other benefit (excluding any such part) as the member’s pensionable service falling on or after 1st January 1985 bears to his total pensionable service.
(2)In sub-paragraph (1) “pensionable service” includes any notional pensionable service which is credited to the member by the scheme.
(3)For the purposes of sub-paragraph (1)(b), any notional pensionable service which is credited to a member by a scheme shall be taken to have ended immediately before the member’s actual pensionable service began.
(4)Any rule of a scheme the effect of which is that benefit falls to be revalued by reference to any period is to be disregarded in making any calculation required by this method.