(4) Notwithstanding paragraph (1), any increase in
the pensionable emoluments of any office held by an officer
due to a revision of salaries with effect from a date
subsequent to the commencement of a period of his absence
from duty on leave without salary shall be disregarded for
the purposes of paragraph (1), unless -
(a)
the officer has since the expiration of that
period of absence and in respect of that period of
absence (taking the earliest period first if there
is more than one), completed an equal period of
service on duty or leave with salary (other than
leave immediately preceding retirement);
(b)
the officer retires in one of the cases referred
to in section 11(1)(d), (g) or (h) of the
Ordinance; or
(c) the Governor in any case otherwise directs.
(5) In the case of a serving officer who has further
opted under section 8(3) of the Ordinance that 100 per cent
of his substantive salary and expatriation pay shall be
taken as pensionable emoluments under the Ordinance
-
(a) the highest pensionable emoluments specified in
section 22(b) of the Ordinance shall be taken
into account for computing the pensions benefits