2.—(1) For the purposes of these Regulations, an employee is a comparable permanent employee in relation to a fixed-term employee if, at the time when the treatment that is alleged to be less favourable to the fixed-term employee takes place –
(a)both employees are –
(i)employed by the same employer, and
(ii)engaged in the same or broadly similar work having regard, where relevant, to whether they have a similar level of qualification and skills; and
(b)the comparable employee works or is based at the same establishment as the fixed-term employee or, where there is no comparable employee working or based at that establishment who satisfies the requirements of sub-paragraph (a), works or is based at a different establishment and satisfies those requirements.
(2) For the purposes of paragraph (1), an employee is not a comparable permanent employee if his employment has ceased.