8HFinal annual rate of salary

#### 8H Final annual rate of salary Where: (a) a person ceases to be an eligible employee; (b) the person’s final annual rate of salary is to be ascertained by reference to the annual rate of salary of the person on a day (in this regulation referred to as the relevant day) that is earlier than the day of commencement of this regulation; and (c) the salary or wages payable to the person on the relevant day included an amount in respect of an expenses of office allowance; then, for the purposes of the definition of final annual rate of salary in subsection 3(1) of the Act, the annual rate of salary of the person on the relevant day shall be an amount equal to the amount per annum that would, for the purposes of the Act, have been the annual rate of salary of the person on that day if the salary or wages payable to the person on that day had not included the amount in respect of the expenses of office allowance.