# The Electricity (Protected Persons) (Scotland) Pension Regulations 1990, Regulation 5: Continuity of Employment


(1) Subject to paragraph (2), references in these Regulations to a protected employee being in continuous employment shall be construed in accordance with paragraph 4 of Schedule 15 to the Act.
(2) No account shall be taken for the purpose of paragraph (1) of any period–
(a) not exceeding six months during which a protected employee is not employed by a person who would be treated as an associated employer of the last person who employed him and would have been so treated; or
(b) (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;
(iv) during which employer B was not an associated employer of employer A; and
(v) during which the protected employee was not a member of any approved retirement benefits scheme of an employer other than employer A or an associated employer of employer A or of any approved personal pension scheme.
(3) During any period referred to in paragraph (2)(a), a protected employee shall not be entitled to accrue future pension rights under a relevant scheme.
(4) In sub-paragraph (v) of paragraph (2)(b)–
“approved retirement benefits scheme” has the same meaning as in Chapter 1 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.

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Source: https://www.legislation.gov.uk/uksi/1990/510/regulation/5 (the official version)
Page: https://openlegislation.uk/electricity-protected-persons-scotland-pension-regulations-1990/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.