132. The part of the pension attributable to service credited pursuant to section 130 is indexed annually, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), by the excess of the rate of increase in the Pension Index determined under that Act over 3%. Section 116 applies to the indexing. The second paragraph of section 77, section 140 and the third paragraph of section 180 apply in respect of service credited under this division. The sums collected under section 130 are paid into the Consolidated Revenue Fund.