There shall be ascribed to each person to whom these Regulations apply a notional pension equal to the amount of the annual pension for which he would have been eligible under the civil service pension scheme if he had during the period of his employment in the civil service of the State been subject to that scheme and his reckonable service had been reckonable for the purposes of that scheme.

Where a person to whom these Regulations apply has retired from the civil service of the State in such circumstances that, if the civil service pension scheme applied to him, a lump sum would be payable to him by way of retiring allowance upon his subsequently attaining a particular age or becoming disabled by physical or mental infirmity before that age, there shall be ascribed to him a notional lump sum, treated as if it became payable on his attaining that age or becoming so disabled, as the case may be, of an amount equal to the lump sum for which he would have been eligible under the civil service pension scheme if he had during the period of his employment in the civil service of the State been subject to that scheme and his reckonable service had been reckonable for the purposes of that scheme.