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4. Where an election under regulation C2(1) of these Regulations has been made, regulation C8A shall have effect as if—
(a)the additional contribution included, as well as the amount referred to in paragraph (3), an amount equivalent to any contributions which would have been paid under regulation C3(3) of these Regulations for so much of the period as falls within the financial year in question taking the reference in that regulation to the person’s contributable salary as a reference to the notional salary disregarding the election under regulation C2(1) of these Regulations; and
(b)in determining, for the purposes of paragraph (4) the salary that would have been payable if pensionable employment has not ceased and the person had continued to be employed in the same post and on the same terms, the election under regulation C2(1) of these Regulations shall be taken into account.
5. Regulation E7(1) shall have effect as if—
(a)the reference to regulation C1(6) included a reference to regulation C2(1) of these Regulations; and
(b)the reference to the notional rate included a reference to the rate specified in regulation C2(4) of these Regulations.
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