8YPart of salary or wages not treated as salary in certain circumstances

#### 8Y Part of salary or wages not treated as salary in certain circumstances (1) In this regulation: > relevant period, in relation to an eligible employee who, on a particular day, performs duties or work in respect of which Senior Officers’ allowance is payable, means: (a) unless paragraph (b) applies—the period of 12 months immediately preceding the particular day; or (b) if, for a continuous period of less than 12 months immediately preceding the particular day, the eligible employee has performed duties or work in respect of which Senior Officers’ allowance is payable to him or her—that lesser period. (2) If: (a) on a particular day an eligible employee performs the duties of an office in respect of which Senior Officers’ allowance is payable; and (b) that allowance is taken to be payable to the employee on a regular basis; and (c) at any time during the relevant period, the employee temporarily performed the duties of an office in respect of which Senior Officers’ allowance was payable to the employee at a rate that is lower than the rate of the allowance referred to in paragraph (a); the amount worked out in accordance with the formula in subregulation (3) is not to be treated as salary for the purposes of the Act. (3) The amount referred to in subregulation (2) is:  where: > A is the amount of the allowance referred to in paragraph (2)(a) payable to the eligible employee in respect of the particular day. > B is the amount of the allowance that would have been payable to the eligible employee in respect of the particular day if he or she had continued to perform those duties or that work performed by him or her during the relevant period in respect of which the allowance was payable to him or her at the lower or lowest rate.