18.—(1) If a deferred member re-enters pensionable service under this scheme after a break in service not exceeding 5 years—
(a)the deferred member's account must be closed; and
(b)the active member's account must be re-established.
(2) The active member's account—
(a)must specify the amount of accrued earned pension as at the beginning of the break in service; and
(b)must be adjusted as if the member had continued as an active member during the break in service but had received no pensionable earnings.