(1) Where a contributor makes an election under regulation 11, he may at the same time elect that some or all of the number of units by which he has elected to reduce his liability to contribute shall be applicable to him as non - contributory units.
(2) Where a pensioner fails to make an election to contribute for additional units of pension under subregulation 9(7), a number of non - contributory units equal to the number of those additional units is applicable to him.
(3) Subject to subregulation (4), where immediately before the commencement of the Superannuation (Non - contributory Units) Ordinance 1971 the number of units of pension for or in respect of which a contributor was otherwise liable to contribute was reduced by virtue of an election under regulation 11, he may, within six months after that commencement, elect that some or all of the number of units by which his liability to contribute was so reduced shall be applicable to him as non - contributory units.
(4) An election under subregulation (3) does not have effect unless the contributor satisfies the Board that he is not suffering from any physical or mental defect (not being a defect that, in the opinion of the Board, is the result of the service of the contributor as a member of the Forces as defined in subregulation 121(2)) which is likely to render him incapable of performing his duties before attaining the maximum age for retirement.
(5) Notwithstanding anything contained in these Regulations, non - contributory units do not become available to a contributor by reason of an increase in salary received after and as from a date after he attains:
(a) in the case of a male contributor--the age of sixty years; and
(b) in the case of a female contributor--the age of fifty - five years.