2

The scheme may provide that in a case where—

a

an earner was, before the second abolition date, in contracted-out employment by reference to a scheme, and

b

the earner ceases to be in pensionable service under the scheme before the final relevant year,

the earnings factors for that person shall be determined for the purposes of section 10(2) by reference to the last such order to come into operation before the end of the tax year in which the earner ceases to be in pensionable service under the scheme (“the last service tax year”).