20.—(1) Subject to regulation 21 (assumed pensionable pay), an employee's pensionable pay is the total of—
(a)all the salary, wages, fees and other payments paid to the employee; and
(b)any benefit specified in the employee's contract of employment as being a pensionable emolument.
(2) But an employee's pensionable pay does not include—
(a)any sum which has not had income tax liability determined on it;
(b)any travelling, subsistence or other allowance paid in respect of expenses incurred in relation to the employment;
(c)any payment in consideration of loss of holidays;
(d)any payment in lieu of notice to terminate a contract of employment;
(e)any payment as an inducement not to terminate employment before the payment is made;
(f)any amount treated as the money value to the employee of the provision of a motor vehicle or any amount paid in lieu of such provision;
(g)any payment in consideration of loss of future pensionable payments or benefits;
(h)any award of compensation (excluding any sum representing arrears of pay) for the purpose of achieving equal pay in relation to other employees;
(i)any payment made by the Scheme employer to a member on reserve forces service leave;
(j)payments for non-contractual overtime;
(k)the amount of any supplement paid to an employee whose employment was transferred on 1st April 2010, under a staff transfer scheme, from the Scottish Administration to Learning and Teaching Scotland, in recognition of the difference in contribution rates between members of the principal civil service pension scheme and the Scheme M1;
(l)the amount of any supplement paid to an employee whose entitlement to a pension was transferred on 1st May 2010 from the SDS Scheme to the Scheme, in recognition of the difference in contribution rates between members of the SDS Scheme and the Scheme M2;
(m)the amount of any supplement paid to an employee whose employment was transferred on 1st October 2008, under a staff transfer scheme, from the Scottish Legal Services Ombudsman to the Scottish Legal Complaints Commission in recognition of the difference in contribution rates between members of the principal civil service pension scheme and the Scheme M3;
(n)the amount of any supplement paid to an employee whose employment was transferred on 1st April 2011, under a staff transfer scheme, from the Scottish Administration to Social Care and Social Work Improvement Scotland, in recognition of the difference in contribution rates between members of the principal civil service pension scheme and the Scheme M4;
(o)returning officer, or acting returning officer fees other than fees paid in respect of—
(i)local government elections;
(ii)elections for the Scottish Parliament;
(iii)Parliamentary elections; or
(iv)European Parliamentary elections.