SCHEDULE 7 INCOMPLETE PAYMENT OF ADDITIONAL CONTRIBUTIONS
5 (1) This paragraph applies where a teacher who is, in accordance with paragraph 6(1) of Schedule 5, continuing to pay contributions which he began to pay before 1973–
(a) before attaining the age of 60 ceases to be in pensionable employment; and
(b) does not then become entitled to payment of retiring allowances under regulation E5(1)(e) (incapacity) or to an incapacity gratuity under regulation E17.
(2) The teacher is entitled to count as reckonable service–
A×BC
where–
A is the period in respect of which the contributions were being paid,
B is the period during which they were paid, and
C is the period from the start of B to his 60th birthday.