The Water Authorities (Retirement of Chief Officers) Regulations 1974

4.  For the purposes of this Schedule—

(a) where a chief officer is not on a fixed salary but on a salary scale, regard shall be had to the lowest point only of that scale;

(b) the expression “salary” in relation to any person shall not include—

(i) any payments for overtime (whether or not such payments are a usual incident of the employment) or any fees or other payments paid or made to him as such for his own use, or the money value of any accommodation or other allowances in kind appertaining to his employment, or any allowances payable to him to cover the cost of providing office accommodation or clerical or other assistance, or any travelling or subsistence allowance or other monies to be spent, or to cover expenses incurred, by him for the purpose of his employment, or

(ii) any salary or wages or any of the monies or things described in (i) above which are payable to, or receivable by, him in respect of his employment otherwise than as an officer described in regulation 3(2) but held by virtue of his employment as an officer so specified.