Regulation 18 Retrospective effect: incidental provisionI1

England, Wales and Scotland

(1)

Any notice given after 5th April 1990 and before 1st July 1991 which, if these Regulations had been in force, would have constituted notice of an election under these Regulations is to be treated as having constituted notice of such an election.

(2)

These regulations shall be treated as having come into force on 1st March 1990 in relation to any sum paid by a pensionable policeman in anticipation of these Regulations, and any such sum shall be treated as forming part of his pension investments.

(3)

A sum is one paid in anticipation of these Regulations if—

(a)

it was paid to the Society after 28th February 1990 and before 6th April 1990 on the understanding that if regulations providing for additional voluntary contributions were made it would be treated as consisting of contributions invested with the Society under the regulations, and

(b)

it would not, if these Regulations had been in force during the tax year ending with 5th April 1990, have exceeded the limit imposed by regulation 8(4).

Annotations

Commencement

I1: Reg. 18 in force at 1.7.1991, see reg. 1