Notional additional and increased contributions
18.—(1) For the purpose of computing the amount of retirement compensation which may be paid to such a person as is mentioned in regulation 17—
(a)if he has lost his employment, there shall be deemed to have been made after the loss further contributions to the relevant pension scheme at the rate at which contributions were being made immediately before the loss of employment, or
(b)if he has suffered a diminution in emoluments, the contributions made after the commencement of the diminution shall be deemed to have been increased to the rate at which contributions were being made immediately before the diminution began,
for the period specified in the following paragraph of this regulation.
(2) The period for which by virtue of this regulation contributions are deemed to have been made or increased, as the case may be, shall comprise the sum of the following periods—
(a)two years, whether or not he has completed any years of service after attaining the age of forty years, and
(b)two years for each of the first four completed years of his reckonable service between the date when he attained the age of forty years and the date of the loss, and
(c)one year for each such year of service after the fourth;
but shall not exceed the shortest of the following periods, namely—
(i)such number of years as, when added to his pensionable service, would amount to the maximum period of such service which would have been reckonable by him had he continued in his employment until attaining normal retiring age, or
(ii)the number of years of his reckonable service, or
(iii)fifteen years.
(3) When retirement compensation is awarded or when an award is reviewed under regulation 32 the periods specified in paragraph (2) of this regulation may be reduced to such extent as the Secretary of State may think reasonable having regard to the pension scheme (if any) attaching to any further employment obtained by the person to whom the compensation has been awarded.
(4) In this regulation reckonable service includes service in respect of which superannuation benefits have been paid or are immediately payable.