Regulation 3 Interpretation of the principal Regulations

In regulation 2 of the principal Regulations (interpretation) for paragraph (6A)^f1 there shall be substituted the following paragraphs:–

“(6A)

Subject to paragraph (6B), in relation to a person who becomes an officer on or after 1st June 1989, where his remuneration, calculated in accordance with the definition of “remuneration” in regulation 3, regulation 68(2) or regulation 76, as the case may be, and paragraph (6) of this regulation where applicable, exceeds “the permitted maximum” as defined in section 590C of the Income and Corporation Taxes Act 1988^f2, the excess over that amount shall not be treated as remuneration for the purposes of these Regulations.

(6B)

Paragraph (6A) shall not apply to a person who becomes an officer on or after 1st June 1989 where–

(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 23(1) or (1A) or regulation 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.”.