26. In regulation 68 of the principal Regulations—
(a)in paragraph (2), at the end of proviso (a) and of sub-paragraphs (i), (ii) and (iv) of proviso (b) there shall be inserted the words “except that where a practitioner has made an election under regulation 4A the remuneration so calculated shall not be treated as superannuable remuneration for the purposes of these Regulations”;
(b)in paragraph (3)(a), after the words “partnership to which it relates”, there shall be inserted the words “whether or not one or more members of the partnership have elected that Part III of these Regulations shall not apply to them,”;
(c)in paragraph (8), after the words “In this regulation”, there shall be inserted the words “notwithstanding that one or more members of the partnership may have made an election under regulation 4A”.