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6.—(1) Regulation E5B(1) (increase in pensionable pay following exercise of option under regulation E5A)(1) is amended as follows.
(2) In sub-paragraph (b), after “is increased”, insert “(disregarding any increase in pensionable pay resulting from the member leaving a salary sacrifice arrangement)”.
(3) In sub-paragraph (c), after “is reduced”, insert “(disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement)”.
Regulation E5B was inserted by S.I. 2023/952.
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