{
  "url": "https://openlegislation.uk/local-government-pension-scheme-regulations-northern-ireland-2000/schedule-C4/paragraph-5",
  "json_url": "https://openlegislation.uk/local-government-pension-scheme-regulations-northern-ireland-2000/schedule-C4/paragraph-5.json",
  "legislation": "nisr/2000/177",
  "legislation_title": "Local Government Pension Scheme Regulations (Northern Ireland) 2000",
  "legislation_url": "https://openlegislation.uk/local-government-pension-scheme-regulations-northern-ireland-2000",
  "path": "schedule/C4/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Additional voluntary contributions",
  "text": "The amount of the contributions payable under regulation C24 in any tax year, when aggregated with the amount of any other contributions payable under these regulations or to an additional voluntary contributions scheme, within the meaning of that regulation, (whether or not payable under these regulations), shall not exceed the amount allowed to be deducted under subsection (7) of section 592 of the Income and Corporation Taxes Act 1988 as specified in or under subsection (8) or, as the case may be, subsection (8A) of that section.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regulations revoked (1.4.2015) by The Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2014 (S.R. 2014/189), regs. 1(1), 2, Sch. 2 (with savings and transitional provisions in reg. 3, Sch. 5)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. C4 para. 5 in operation at 1.8.2000, see reg. A1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2000/177/schedule/C4/paragraph/5",
    "retrieved_at": "2026-10-29T02:15:32.787353+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}