Calculation of service in certain employments
15. Regulation E25 of the principal Regulations is amended by inserting after paragraph (2) the following:
“(3) Paragraph (4) applies to any period which became reckonable as reckonable service by virtue of a payment made by a registration officer under regulation C7(2) (previous service reckonable on additional payment).
(4) For the purposes of calculating any benefit service in each income tax year during any period to which this paragraph applies is to be multiplied by
where—
A is the remuneration the employee would have received during the income tax year on the assumption that there had been no discontinuance or reduction of remuneration during any absence from duty owing to illness or injury, and
B is the remuneration that would, on that assumption, have been paid during the income tax year in respect of a single comparable employment under a scheduled body in which the contractual weeks were 52.
(5) In paragraph (4)“income tax year”means a period of 12 months ending with 5th April.
(6) For the purposes of calculating the amount of any benefit, service during any period which became reckonable as reckonable service by virtue of paragraph 5(2)(a) or an election under paragraph 5(2)(b) of Part IV of Schedule 2 (whole-time employment in which contractual weeks are fewer than 45) shall be multiplied by
where C is the number of contractual weeks.”.