Where a whole-time or part-time pensionable officer has been or is, after suffering loss of office, appointed to an office in which he is subject to a pension scheme in circumstances in which he is entitled to reckon for the purposes thereof service or contributions which fall to be taken into account for the purpose of assessing compensation under paragraph 13 of this Schedule, no compensation under that paragraph shall be payable unless the annual rate of the emoluments paid or made to him in respect of the office he has lost immediately before such loss exceeds the annual rate of the emoluments paid or made to him in respect of the office to which he has been or is appointed immediately after the appointment by more than five per cent., and any compensation payable under the said paragraph shall, in so far as it is calculated by reference to remuneration, be calculated by reference to the difference of the said annual rates.