(1) An allowance of a prescribed kind is taken, for the purposes of paragraph 5(l) or 8QA(1)(b), to be payable to an eligible employee on a regular basis only if the allowance is payable in respect of duties or work performed by the eligible employee for a continuous period that commences:
(a) immediately after the eligible employee has performed for a continuous period of 12 months duties or work in respect of the performance of which an allowance of the same kind as that allowance has been paid or is payable to the eligible employee; or
(b) where a certificate in respect of the eligible employee has been given under subregulation (2)--on the day specified in the certificate.
(2) If the Commissioner is of the opinion that there is a likelihood that, from and including a particular day:
(a) an eligible employee will, for a continuous period of not less than 12 months, perform duties or work in respect of the performance of which an allowance of a prescribed kind will be payable to him; or
(b) where the eligible employee has, for a continuous period of less than 12 months immediately preceding the particular day, performed duties or work in respect of the performance of which an allowance of a prescribed kind has been paid or is payable to him--the eligible employee will, for a continuous period of less than 12 months that together with the first - mentioned period will not be less than a period of 12 months, perform duties or work in respect of the performance of which an allowance of the same kind as that allowance will be payable to him;
the Commissioner shall give a certificate to that effect specifying the day (not being a day earlier than the day on which the certificate is given) on which the period referred to in paragraph (a) or (b), as the case may be, in relation to the eligible employee will commence.
(3) For the purposes of this regulation, where:
(a) for a continuous period immediately preceding a period of leave of absence, an eligible employee performs duties or work in respect of the performance of which an allowance of a prescribed kind is payable to him;
(b) that allowance or an allowance of the same kind as that allowance is not payable to him during the period of leave; and
(c) immediately after the expiration of the period of leave, the eligible employee performs, for a continuous period, duties or work in respect of the performance of which an allowance of the same kind as that allowance is payable to him;
the period of leave shall be disregarded and the periods during which he performs those duties or that work, being the period immediately preceding that period of leave and the period immediately following that period of leave, shall be deemed to be a continuous period.
(4) Where an allowance of a prescribed kind is payable to an eligible employee during a period of leave of absence, the eligible employee shall, for the purposes of this regulation, be deemed to perform during the period of leave of absence the duties or work in respect of the performance of which that allowance is payable.