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The Local Government Superannuation Regulations 1986
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5. If—
(a)during the 13 years ending on the cessation of the person's previous local government employment his remuneration was reduced, and
(b)his employing authority certified under regulation E24 that the reduction was material, and
(c)his annual rate of remuneration immediately before the reduction, ascertained on similar principles to those in paragraph 4, was greater than the annual rate of remuneration on the date on which he ceased to be employed in his previous local government employment,
it is to be assumed for the purposes of this Part that he was earning at the higher rate at the date on which he ceased to be employed in his previous local government employment.
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