8EIn determining whether any claimant has suffered loss giving a right to compensation and, if so, the amount thereof, the pastoral committee and the Appeal Tribunal—
(a)shall take into account the emoluments of any ecclesiastical office (including another benefice) to which the claimant has been or is to be appointed, or of any other regular remunerated employment in which he is or is to be engaged; and
(b)if he refuses without good and sufficient reason to accept an ecclesiastical office which in the opinion of the committee or Tribunal is reasonably comparable to the benefice or office in respect of which the compensation is claimed, may take into account the emoluments of the office so refused.