13E.—(1) If a person who has held office as a Minister of State—

(a) is entitled to a secretarial pension under section 13A or 13AA, or to a supplementary pension under section 13B(5)(a)(iii), and

(b) has received an allowance under section 3A of the Oireachtas (Allowances to Members) and Ministerial, Parliamentary, Judicial and Court Offices (Amendment) Act, 1998,

the amount of the pension is to be increased as provided by subsection (2) or (3), whichever is applicable.

(2) If the person has been entitled to the allowance for less than 2 years, the increase is to be calculated in accordance with the following formula:

AI = (AY × 0.1) × NY

where—

AI is the amount of increase to be calculated, and

AY is the amount per year of the allowance, and

NY is the number of years during which the person has been entitled to be paid the allowance.

(3) If the person has been entitled to the allowance for 2 years or more, the increase is to be calculated in accordance with the following formula:

AI = [AY × 0.2] + [AY × 0.05 × (NY - 2)]

where—

AI is the amount of increase to be calculated, and

AY is the amount per year of the allowance, and

NY is the number of years (not exceeding 8) during which the person has been entitled to be paid the allowance.

(4) For the purposes of subsections (2) and (3)—

(a) the expression "year" includes part of a year, and

(b) a part of a year is to be reckoned on a proportionate basis, and

(c) the number of years during which a person has been entitled to an allowance is to be calculated by dividing the number of days that the person has been so entitled by 365.]