40. In calculating for the purposes of these regulations the amount of any emoluments lost, or the amount by which any emoluments have been diminished, and in determining the net emoluments, the accrued pension or the accrued retiring allowance of any person who has suffered attributable loss, no account shall be taken of any increase in the amount of the person's emoluments which is due to any temporary allowance made in consequence of the happening of the relevant event and otherwise than in the ordinary course of his employment.