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16. Where—
(a)a deduction has fallen to be made under paragraph 15(2) or (3) or an election has been made under paragraph 15(4); and
(b)there is then a retrospective increase in the person’s contributable salary; and
(c)the consequent recalculation of the amount of the deduction or lump sum and of the appropriate terminal sum results in a greater increase in the amount of the deduction or lump sum than in the terminal sum,
the person, or as the case may be his widow or widower or a beneficiary nominated under regulation E23, may notify the Department in writing that the amount of the deduction made or lump sum payable is not to be increased.
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