Where an employee in relation to whom a non - contributory unit of pension is applicable:
(a) makes an election under subsection (1) or subsection (2) of section 20A of this Act, or subsection (2) of section 32 of the Superannuation Act (No. 2) 1969 , not to contribute for one or more units of pension; or
(b) makes an election under subsection (1) of section 25 of this Act to contribute for an additional unit of pension or additional units of pension at the appropriate rate based on a retiring age of sixty - five years;
the election does not have effect in relation to a unit of pension where:
(c) the employee became entitled to make the election before the date as from which the non - contributory unit became applicable in relation to him; and
(d) if the election had been made before the date as from which the non - contributory unit became applicable in relation to him, the non - contributory unit would not have become so applicable by reason of the operation of subsection (2) of section 22A, subsection (3) or subsection (4) of section 22B, subsection (3) of section 22C, section 22D or section 22E of this Act or section 31 of the Superannuation Act (No. 2) 1969 .