Employment Ordinance

(1A)
The aggregate amount of the qualifying items specified under subsection
(1C
)(
a)
, (b), (c), (d) and (e) is to be reduced by the whole
                        amount of the
pre-
transition portion of the long service payment to the
                        extent
that—
(a)
the gratuity or benefit is attributable to the same years of
                            service as those for which the long service payment (including both the
                            pre-transition portion and post-transition portion of the payment) is
                            payable; and
(b)
in the case of a qualifying item specified under subsection
(1C
)(
a)
, (b) or (c)—the gratuity or benefit has not been
                            reduced under subsection (1B).