43.—(1) Where during a financial year a person (T) has spent one or more periods in part-time pensionable employment, for the purpose of calculating T’s reckonable service attributable to any period of such employment, each of those periods counts as 365 x CS/FTCS days of T’s reckonable service, where—
(2) CS is T’s contributable salary for the period, and
(3) FTCS is what T’s contributable salary for the whole of the financial year would have been if the employment had been full-time and had continued throughout the year.
(4) For the purpose of paragraph (1)—
(a)a period of part-time employment ends, and another begins, when any change occurs in the rate of T’s contributable salary,
(b)no account is to be taken of any reduction in T’s contributable salary during a period of sick leave or maternity, paternity or adoption leave,
(c)if a fraction of a day results from the calculation of reckonable service attributable to a period of employment, any fraction of a half or greater than a half is to be taken as one day, and any smaller fraction is to be left out, and
(d)if the calculation would result in more than 365 days counting as reckonable service in respect of the financial year, the excess does not count.