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14.—(1) Paragraph 1 of Part III of Schedule C to the Pensions Regulations is amended by inserting after sub-paragraph (1)—
“(1A) Where a pension becomes payable under regulation C4 to a man, the amount of the deceased’s deferred pension shall for the purposes of sub-paragraph (1) be taken to be what it would be if no account were taken of any pensionable service before 17th May 1990.”.
(2) Paragraph 3 of Part III of Schedule C to the Pensions Regulations is amended by inserting after sub-paragraph (3)—
“(4) A man may make an election under this paragraph only if the amount determined in accordance with regulation E10 would not exceed the amount calculated in accordance with paragraph 1 above.”.
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