40. In calculating for the purpose of these regulations the amount of any emoluments lost, or the amount by which any emoluments have been diminished and in determining the resettlement and long-term compensation of any person who has suffered such a loss or diminution, no account shall be taken of any temporary increase or decrease in the amount of the person's emoluments which is attributable to section 1 of the Vehicle and Driving Licences Act 1969 and which occurs otherwise than in the ordinary course of his employment.