12BDeduction factors in relation to certain periods of leave

#### 12B Deduction factors in relation to certain periods of leave 12B Deduction factors in relation to certain periods of leave > > (1) Except as provided by subsection (2), on and from the commencement of a period of full-time leave of absence without pay by a contributor, STC shall apply under section 12A, in relation to the contributor, in addition to such other deduction factors (if any) as STC is required to apply in relation to the contributor, a deduction factor equal to the length of so much of that period as exceeds 3 months (expressed in terms of years, if any, and including any fractional part of a year calculated on a daily basis). > > > (2) Subsection (1) does not apply in relation to a period of leave of absence by a contributor where— > > > > > (a) the leave is a prescribed form of leave or is leave with respect to which section 19 (2), (3) or (6) applies, > > > > > (b) the period commences before the commencement of Schedule 6 to the Superannuation (Amendment) Act 1985 or is not more than 3 months, or > > > > > (c) before the commencement of that period, the contributor elects to have subsection (1) not apply in relation to that period. > > > (2A) The reference to a prescribed form of leave in subsection (2) (a) includes (but is not limited to) a reference to maternity leave and is to be taken to have included such a reference from and including 1 July 1985. > > > (3) Where a period of leave of absence to which subsection (1) applies terminates (whether by reason of death of the contributor or otherwise), on or before the expiration of 3 months of the period, STC shall, on and from that termination, cease to apply under section 12A in relation to the contributor the deduction factor required under subsection (1) to be applied on and from the commencement of that period. > > > (3A) STC must apply under section 12A, in relation to a contributor who takes a single period of leave without pay that is sick leave or maternity leave, a deduction factor equal to the length of that part of the period of leave that exceeds 2 years. > > > (3B) The deduction factor applied under subsection (3A) is to be expressed in terms of years and include any fractional part of a year calculated on a daily basis. > > > (3C) The deduction factor applied under subsection (3A) is to be applied on and from the end of 2 years after the commencement of the single period of leave and is in addition to any other deduction factor that STC is required to apply in relation to the contributor. > > > (4) Where a period of leave of absence to which subsection (1) applies terminates (whether by reason of death of the contributor or otherwise) before the expiration of the whole, but after the expiration of 3 months, of the period or a period of leave of absence is extended after the commencement of the period and the period, as extended, is a period of leave of absence to which subsection (1) applies, STC shall, on and from that termination or extension, apply under section 12A in relation to the contributor— > > > > > (a) instead of the deduction factor (if any) required under subsection (1) to be applied on and from the commencement of that period, and > > > > > (b) in addition to such other deduction factors (if any) as STC is required to apply in relation to the contributor, > > > > a deduction factor equal to the length of so much of the period of leave actually taken or the length of so much of the period of leave, as extended, as exceeds 3 months (expressed in terms of years, if any, and including any fractional part of a year calculated on a daily basis). > > **s 12B:** Ins 1965 No 30, sec 6 (b). Am 1967 No 93, sec 2 (1) (e); 1970 No 7, sec 4 (c); 1972 No 66, sec 4 (f), 1975 No 98, Schs 2 (2), 3; 1976 No 101, Sch 3 (8); 1977 No 137, Sch 5 (5). Rep 1983 No 21, Sch 10 (3). Ins 1985 No 46, Sch 6 (4). Am 1991 No 95, Sch 10 (16); 1993 No 111, Sch 6 (17); 1996 No 39, Sch 4; 1998 No 144, Sch 2.5 \[6\].