(1) An identified eligible employee who has, from and including a day earlier than the date of commencement of this Part, continuously performed, and performs, duties or work in respect of the performance of which an amount in respect of a Parliamentary employment allowance has been paid or is payable to him or her, may, not later than 3 months after that date of commencement or within such further period as the Commissioner allows, by notice in writing to the Commissioner, elect that the allowance is not to be treated as salary for the purposes of the Act.
(2) An identified eligible employee who has, from and including a day not earlier than the date of commencement of this Part, continuously performed, and performs, duties or work in respect of the performance of which an amount in respect of a Parliamentary employment allowance has been paid or is payable to him or her, may, not later than 3 months after that day or within such further period as the Commissioner allows, by notice in writing to the Commissioner, elect that the allowance is not to be treated as salary for the purposes of the Act.
(3) Nothing in this regulation shall be taken to preclude an identified eligible employee who has made an election under subregulation (1) or (2) in respect of a Parliamentary employment allowance payable in relation to the continuous performance of duties or work from making another election, being an election under subregulation (2), in respect of such an allowance payable in relation to duties or work performed subsequently to, but not continuously with, the first - mentioned duties or work.
(4) Where a person makes an election under subregulation (1) in respect of a Parliamentary employment allowance:
(a) in the case where, on and from the day of the election, the allowance would, except for this subregulation, be treated as salary for the purposes of the Act--commencing on that day; or
(b) in any other case--commencing on the day on which, except for this subregulation, the allowance would be treated as salary for the purposes of the Act;
the allowance is not to be treated as salary for the purposes of the Act.
(5) Where a person makes an election under subregulation (2) in respect of a particular Parliamentary employment allowance, then, commencing on the day on which, except for this subregulation, the allowance would be, or would have been, treated as salary for the purposes of the Act, that allowance is not to be treated as salary for the purposes of the Act.