95.—(1) The annual rate of an adult pension which becomes payable on the death of a person (D) is to be calculated in accordance with this regulation during the first 3 months after D’s death.
(2) The annual rate of the adult pension is made up of the following—
(a)where D dies in service and falls within paragraph (2)(a) or (b) of regulation 100 (short-term rate of adult and child pensions: supplemental), the annual rate of D’s contributable salary on D’s last day in pensionable employment, disregarding any reduction by reason of sick leave or maternity, paternity or adoption leave;
(b)where D dies in service and falls within paragraph (2)(c) or (d) of regulation 100 (short-term rate of adult and child pensions: supplemental), the annual rate, at the date of D’s death, of the notional salary mentioned in regulation C9(7) of TPR 1997 or, as the case may be, regulation 19(8);
(c)where D dies as a phased retirement pensioner, the annual rate at the date of D’s death of any phased retirement pension;
(d)where D dies as a retirement pensioner, the annual rate at the date of D’s death of any retirement pension.
(3) Where—
(a)D does not die in service, or die as a phased retirement pensioner or as a retirement pensioner, or
(b)where the annual rate of the adult pension calculated in accordance with paragraph (2) is smaller than the annual rate calculated in accordance with regulation 96 (adult pensions: long-term rate),
the annual rate of the adult pension is the same as the annual rate calculated in accordance with that regulation.