where—
AS is the appropriate salary to be determined, and
ND is the number of days during which the person served as Tánaiste, and
TD is the total number of days during which the person served in a ministerial office, and
S1 is the amount of annual salary currently payable to the Tánaiste, and
S2 is the amount of annual salary currently payable to a member of the Government other than the Taoiseach and the Tánaiste;
and
(c) in the case of any other person — the annual salary currently payable to a member of the Government other than the Taoiseach and the Tánaiste.
(8) For the purpose of calculating the secretarial pension of a person, the appropriate salary is as follows:
(a) if the person has held a ministerial office on or after 1 January, 1978 — the annual salary currently payable to the holder of the office of Minister of State,
(b) in the case of any other person — the annual salary currently payable in respect of the last qualifying office (other than a ministerial office) held by the person.
(9) If a person whose entitlement to a pension under this section arises after the commencement of this section applies to the Minister for Finance for payment, the pension is to be paid—
(a) if the application is made not later than 6 months after the date on which the entitlement arises — on and from that date, and
(b) in any other case — on and from the date of the application.
(10) If a person whose entitlement to a pension under this section arose on the commencement of this section applies to the Minister for Finance for payment, the pension is to be paid on and from such date (being a date not earlier than the date of that commencement and not later than the date of the application) as the Minister determines in writing.
(11) Except as provided by subsection (12)—
(a) a person who is receiving a severance allowance under Part V, or
(b) a person who has not reached the age of 50 years,
is not entitled to a pension under this section.
(12) If satisfied that a person referred to in subsection (11)(b) is precluded from earning a livelihood because of having a permanent physical or mental disability, the Minister for Finance may, in writing, direct a pension under this section to be paid to the person. A person in respect of whom such a direction is in force is entitled to be paid a pension in accordance with the direction.
(13) The amount of a pension under this section is to be reduced by 50 per cent during any period that the person to whom it is payable is a member of either House of the Oireachtas or an Irish member of the European Parliament. This subsection does not apply to a person who has held the office of Taoiseach.
(14) Service in an office held by a person to whom this section applies counts for a pension under this section even if the person held the office before the commencement of this section, but in that case the entitlement to the pension arises only on that commencement.
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