99.—(1) Where a person holds separate employments under one Scheme employer, these Regulations apply as if each of them were under a different employer.
(2) This regulation also applies where an employee of a Scheme employer is also employed to carry out one or more of the additional duties.
(3) The additional duties are duties as—
(a)a returning officer at—
(i)local government elections; or
(ii)elections for the Scottish Parliament; or
(b)an acting returning officer (including as a regional or local returning officer at a European Parliamentary election).