Where:
(a) a person ceases to be an eligible employee;
(b) the person's final annual rate of salary is to be ascertained by reference to the annual rate of salary of the person on a day before the commencement of this regulation; and
(c) the salary or wages payable to the person on that day included an amount in respect of a location allowance or an overtime payment (or both);
then, for the purposes of the definition of final annual rate of salary in subsection 3(1) of the Act, the annual rate of salary of the person on that day shall be an amount equal to the amount per annum that would, for the purposes of the Act, have been the annual rate of salary of the person on that day if the salary or wages payable to the person on that day had not included the amount in respect of that allowance or payment (or both).