Where a person has, before the 21st anniversary of his or her birth, ceased to be an eligible employee by reason of retirement on the ground of invalidity or by reason of death, CSC shall, in writing, in respect of each anniversary of his or her birth up to and including the 21st anniversary that will occur after he or she so ceased, determine the rate that, in the opinion of CSC, would have been his or her final annual rate of salary if his or her age when he or she so ceased had been the age that would have been his or her age at that time if the anniversary of his or her birth that last occurred before he or she so ceased had been the anniversary in respect of which the determination is made, and, on and after that anniversary, this Act shall apply to and in relation to any pension payable to or in respect of the person as if that rate had been his or her final annual rate of salary.