184.—(1) Subject to paragraph (3), for the purposes of this scheme, periods of membership and service must be expressed in the first instance in whole years, and days or fractions of a day, and the initial aggregation of periods that require to be aggregated is done by reference to periods so expressed.
(2) Subject to paragraph (3), if, when all periods of membership or service that require to be aggregated have been aggregated, there is any excess part day over the number of whole days, that excess is rounded up to a full day.
(3) If membership or service is referred to in these Regulations as membership or service in years—
(a)the days referred to in paragraph (1); and
(b)the full days referred to in paragraph (2),
must be converted into years by dividing the number of days in excess of the period of whole years by 365, and using the result to four decimal places.
(4) If a period of membership or service is less than one year, this regulation applies as if the words “whole years, and” were omitted from paragraph (1) and the words “in excess of the period of whole years” were omitted from paragraph (3).