32.—(1) P’s right to return under regulation 31 is a right to return—
(a)with P’s seniority, pension rights and similar rights as they would have been if P had not been absent, and
(b)on terms and conditions not less favourable than those which would have applied if P had not been absent.
(2) In the case of accrual of rights under an employment-related benefit scheme within the meaning given by paragraph 7 of Schedule 5 to the Social Security Act 1989, nothing in paragraph (1)(a) shall be taken to impose a requirement which exceeds the requirements of paragraphs 5 to 6 of that Schedule.
(3) The provisions in paragraph (1)(a) for P to be treated as if P had not been absent refer to P’s absence—
(a)if P’s return is from an isolated period of additional paternity leave, since the beginning of that period,
(b)if P’s return is from consecutive periods of statutory leave, since the beginning of the first such period.