(1) Where the salary of a contributor to the Provident Account is increased and the increased salary is payable from a date after 4 February 1976, then, subject to subsection (2), the increase shall be disregarded for the purposes of subsection (3) of section 80.
(2) Where:
(a) a contributor to the Provident Account ceases to be an employee after 4 February 1976 and before 1 July 1976 otherwise than by reason of death and:
(i) benefit is payable to him under section 82; or
(ii) he makes an election under section 119U; or
(b) a contributor to the Provident Account dies after 4 February 1976 and before 1 July 1976 and benefit is payable in respect of him under section 83;
subsection (1) does not apply, and shall be deemed not to have applied, to or in relation to him.