8WCircumstances in which Senior Officers’ allowance to be treated as salary

#### 8W Circumstances in which Senior Officers’ allowance to be treated as salary Subject to regulations 8Y and 8Z, Senior Officers’ allowance payable to an eligible employee is to be treated as salary for the purposes of the Act if and only if: (a) it is payable in respect of an office held by the employee; or (b) it is taken under regulation 8X to be payable to the eligible employee on a regular basis; or (c) the eligible employee: (i) holds an office (in this paragraph called the first office) in respect of which he or she is entitled to receive Senior Officers’ allowance but has elected not to do so; and (ii) temporarily performs the duties of an office (the second office) that is classified at the same level as the first office and receives Senior Officers’ allowance in respect of the second office.