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5. –
(1) If the whole of the office-holder’s relevant service is or, by virtue of an option exercised under paragraph 27(1) and (2)(b) of Schedule 2 to the Act is treated as, service after 31st December 1991 the amount of the contribution shall be three quarters of the lump sum.
(2) If the office-holder last had a husband at a time before the end of her relevant service, the amount of the contribution shall (instead of that in paragraph (1)) be three quarters of the lump sum multiplied by the fraction:
where–
R represents the number of months of her relevant service before the time at which she last had a husband, and
S represents the total number of months of her relevant service.
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