14. Every lump sum paid to a teacher as an increase of or readjustment to his salary for a previous calendar year is part of the pensionable salary for the year during which it is paid.
However, such a lump sum paid to a teacher in the year following the year in which he was superannuated is part of the pensionable salary for the year during which he was superannuated.
1973, c. 12, s. 193; 1977, c. 23, s. 12.