Regulation 4 Continuity of Employment

(1)

Subject to paragraphs (2) and (4), references in these Regulations to a protected person being in continuous employment shall be construed in accordance with paragraph 4(11) of Schedule 5 to the Act.

(2)

No account shall be taken for the purpose of paragraph (1) of any period—

(i)

prior to the commencement of which the employer (“employer A”) of the protected employee agreed that if he took up employment with another employer (“employer B”) he would, upon the termination of the employment with employer B, be expected to return to employment with employer A;

(ii)

which would not include employment by employer B for more than 3 years or such longer period as may be approved by the Inland Revenue;

(iii)

during which the protected employee was not employed by any other employer; and

(iv)

during which the protected employee was not a member of any approved retirement benefits scheme of an employer other than employer A or of any approved personal pension scheme.

(3)

In sub-paragraph (iv) of paragraph (2) “approved retirement benefits scheme” has the same meaning as in Chapter I of Part XIV of the Taxes Act;

“approved personal pension scheme” has the same meaning as in Chapter IV of that Part of that Act.

(4)

No account shall be taken for the purpose of paragraph (1) of any period during which a protected employee is temporarily laid off or granted, or deemed to be granted, leave of absence and continues to participate in a relevant scheme.