(1) In this Part, "pensionable pay" , in relation to a public servant and in respect of a specified period, means - (a) basic pay (excluding overtime) due to the public servant in respect of that period, and (b) allowances, emoluments or premium pay (or its equivalent) so due to him or her which, by virtue of subsection (2), are treated as pensionable pay, but does not include the amount of any such basic pay, allowances, emoluments or premium pay (or its equivalent) forgone under any salary sacrifice arrangement specifically approved by the Revenue Commissioners in relation to the provision to that public servant of an exempt employee benefit.

(2) Where either -

(a) the Minister determines in writing that any allowance, emolument or premium pay (or its equivalent), as the case may be, granted to persons in particular posts or kinds of employment is to be taken into account in the calculation of the pension entitlement of such persons, or