Regulation 22 Limits on pensionable remuneration in the case of new officers

After regulation 58 of the principal Regulations there is inserted–

“Modifications in connection with Inland Revenue requirements

58A

(1)

This regulation applies in the case of a person who becomes an officer on or after 1st June 1989 (whether or not he may at any time previously have been an officer) except where on becoming an officer on or after that date–

(a)

he is entitled (either under these Regulations or under a health service scheme) to reckon an earlier period of service which includes service prior to that date, and

(b)

either–

(i)

that earlier period of service becomes reckonable under regulation 21(1) or 82(2)(d), or

(ii)

the break in his service prior to becoming an officer on or after that date was by reason of his secondment or posting to another employer in circumstances where there was at the time of the secondment or posting a definite expectation that he would again become an officer.

(2)

In the case of a person to whom this regulation applies, in calculating the amount of any contributions due or benefits payable under these Regulations, no account shall be taken of any remuneration in excess of the permitted maximum laid down in relation to retirement benefit schemes approved under section 590 of the Income and Corporation Taxes Act 1988^f1.”.

In the definition of remuneration in regulation 3 of the principal Regulations after the words “except as provided in regulation 2(6),” there is inserted “58A,”.

In regulation 69(2) of the principal Regulations (meaning of “remuneration” in relation to practitioners) there is inserted at the beginning “Subject to regulation 58A,”.

In regulation 77(a) of the principal Regulations (meaning of “remuneration” in relation to assistant practitioners) there is inserted at the beginning “subject to regulation 58A,”.