20
CAP. 99]
Pension Benefits
[1988 Ed.
substantive salary (expatriation pay and special allowance was to be taken as pensionable emoluments under the Pensions Ordinance (Cap. 89)), 100% of his salary, expatriation pay, personal allowance and special allowance shall be taken as his pensionable emoluments, but not any other emoluments whatever;
(b) in the case of an officer to whom section 4(1)(b) applies and who has further opted under section 8(3)--
(i) in respect of his service prior to the material date-
(A) 90% of his salary;
(B) 50% of his expatriation pay;
(C) 100% of his personal allowance; and
(D) 90% of his special allowance,
shall be taken as his pensionable emoluments, but not any other emoluments whatever; and
(ii) in respect of his service after the material date, 100% of his salary, expatriation pay, personal allowance and special allowance shall be taken as his pensionable emoluments, but not any other emoluments whatever,
and for the purposes of this paragraph, "material date" means a date to be determined in accordance with the terms of a Circular issued under and for the purposes of this paragraph by the Secretary for the Civil Service;
(c) in the case of an officer to whom section 4(1)(b) applies (other than an officer in respect of whom 100% of substantive salary, special allowance and expatriation pay was to be taken as pensionable emoluments under the Pensions Ordinance), and who has not further opted under section 8(3)-
(i) 90% of his salary;
(ii) 50% of his expatriation pay;
(iii) 100% of his personal allowance; and
(iv) 90% of his special allowance,
shall be taken as his pensionable emoluments, but not any other emoluments whatever;
(d) in the case of an officer whilst serving in other public service, the emoluments which are pensionable emoluments in accordance with the law or regulations in force in such service shall be taken as his pensionable emoluments.
Computation and grant of pension benefits
23. (1) Pension benefits granted to an officer, or to his dependants, shall be computed-
(a) except in the case of a deferred pension, in accordance with the provisions relating to such officer which are in force at the date of his retirement, or death or injury, as the case may be;