1.—(1) Where a person is entitled to count as a period of membership in relation to the employment which he ceases to hold only part of the year specified in regulation D1(2)(a), his pensionable remuneration is his remuneration during that part multiplied by 365 and divided by the number of days in that part.
(2) For the purposes of regulation D1 and sub-paragraph (1), where a person —
(a)was not employed in the employment which he ceases to hold for part of the year specified in paragraph (2)(a) of that regulation,
(b)was employed during the whole or some of that part of that year in another employment in respect of which he was a member, and
(c)regulation K20 applied as respects that other employment when he became employed in the employment he ceases to hold (or would have done so apart from regulation K22),
then he shall be treated as being entitled to count as a period of membership in relation to the employment he ceases to hold any period such as is mentioned in regulation K20(1)(c).