45 The additional pension in a Category A retirement pension

45  The additional pension in a Category A retirement pension

(1)     The weekly rate of the additional pension in a Category A retirement pension in any case where the pensioner attained pensionable age in a tax year before 6th April 1999 shall be [the sum of the following—

(a)     in relation to any surpluses in the pensioner's earnings factors,] the weekly equivalent of 1 1/4 per cent. of the [adjusted] amount of the surpluses mentioned in section 44(3)(b) above[; and

(b)     if the pensioner has one or more units of additional pension, a specified amount for each of those units].

(2)     The weekly rate of the additional pension in a Category A retirement pension in any case where the pensioner attained pensionable age in a tax year after 5th April 1999 shall be [the sum of the following]—

(a)     in relation to any surpluses in the pensioner's earnings factors for the tax years in the period beginning with

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