This section relates to the 'mandatory lump sum' payable to a 2008 Section Optant. The 'mandatory lump sum' is equal to: 3/80 multiplied by pensionable pay, multiplied by number of years of service in the 1995 Section (multiplied by an early retirement factor if applicable).

A 'mandatory lump sum' and a reduced pension, based on service up to 31 March 2008, are payable to 2008 Section Optants at retirement. The same £12 lump sum: £1 pa pension factor is used to calculate the reduction to pension following commutation for the 'mandatory lump sum', i.e. reduction to pension = 'mandatory lump sum' divided by 12.