24.—(1) If the widow, the personal representatives of a person to whom this Part of these regulations applies or trustees empowered by that person to stand possessed of any benefit under his last relevant pension scheme might have become entitled to a death grant under that scheme, she or they, as the case may be, shall be entitled to receive a sum calculated in accordance with the provisions of regulation 23(7) and paragraph (2) of this regulation.
(2) The amount of the sum referred to in paragraph (1) shall be ascertained in accordance with the method of calculation prescribed by the last relevant pension scheme for the ascertainment of death grant as if the person had died immediately before losing his employment, subject to the following modifications—
(a)account shall be taken of any additional period of service credited to him under regulation 17(2)—
(i)in the case of a person who had been in receipt of retirement compensation under regulation 19, to the extent of the period between the loss of employment and the date of the claim made under that regulation, and
(ii)in any other case, to the extent of the period between the loss of employment and the person's death;
(b)if the aggregate of the person's pensionable service and the additional period under regulation 17(2) is less than any minimum period of qualifying service prescribed by the pension scheme for the receipt of a death grant, the said sum shall not exceed that proportion of the death grant calculated as aforesaid which is equal to the proportion which the aggregate service bears to the minimum period of qualifying service prescribed by the pension scheme; and
(c)there shall be deducted from the sum described above the amount of any retirement compensation paid to the person under regulation 18 or 19, or where any part of the compensation has been surrendered under regulation 17(6), the amount which would have been so paid but for such a surrender.
(3) In calculating a death grant under this regulation, any sum payable under regulation 23(2) or (8)(a) to or for the benefit of the widow, child or other dependant shall be deemed to be a pension payable to or for the benefit of the widow, child or dependant, as the case may be.
(4) This regulation shall apply in the case of a person who has suffered a diminution of emoluments with the substitution of references to diminution of emoluments for references to loss of employment, and the sum payable to the widow, personal representatives or trustees of such a person shall be calculated as if he had lost emoluments equivalent to the amount of the diminution; but no sum shall be payable under this paragraph if the person has continued to pay superannuation contributions as if his emoluments had not been diminished.