75Maternity equality ruleE+W+S
(1)If an occupational pension scheme does not include a maternity equality rule, it is to be treated as including one.
(2)A maternity equality rule is a provision that has the effect set out in subsections (3) and (4).
(3)If a relevant term does not treat time when the woman is on maternity leave as it treats time when she is not, the term is modified so as to treat time when she is on maternity leave as time when she is not.
(4)If a term confers a relevant discretion capable of being exercised so that time when she is on maternity leave is treated differently from time when she is not, the term is modified so as not to allow the discretion to be exercised in that way.
(5)A term is relevant if it is—
(a)a term relating to membership of the scheme,
(b)a term relating to the accrual of rights under the scheme, or
(c)a term providing for the determination of the amount of a benefit payable under the scheme.
(6)A discretion is relevant if its exercise is capable of affecting—
(a)membership of the scheme,
(b)the accrual of rights under the scheme, or
(c)the determination of the amount of a benefit payable under the scheme.
(7)This section does not require the woman's contributions to the scheme in respect of time when she is on maternity leave to be determined otherwise than by reference to the amount she is paid in respect of that time.
(8)This section, so far as relating to time when she is on ordinary maternity leave but is not being paid by her employer, applies only in a case where the expected week of childbirth began on or after 6 April 2003.
(9)This section, so far as relating to time when she is on additional maternity leave but is not being paid by her employer—
(a)does not apply to the accrual of rights under the scheme in any case;
(b)applies for other purposes only in a case where the expected week of childbirth began on or after 5 October 2008.
(10)In this section—
(a)a reference to being on maternity leave includes a reference to having been on maternity leave, and
(b)a reference to being paid by the employer includes a reference to receiving statutory maternity pay from the employer.