{
  "url": "https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-regulations-1989/regulation-2",
  "json_url": "https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-regulations-1989/regulation-2.json",
  "legislation": "uksi/1989/946",
  "legislation_title": "The Teachers' Superannuation (Additional Voluntary Contributions) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-regulations-1989",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations, unless the context otherwise requires, any reference to a numbered regulation or Schedule is to be construed as a reference to the regulation or Schedule which bears that number in these Regulations, and any reference to a numbered paragraph in a regulation of a Schedule to these Regulations is to be construed as a reference to the paragraph bearing that number in that regulation or, as the case may be, that Schedule.\n(2) In these Regulations references to the Taxes Act are references to the Income and Corporation Taxes Act 1988 and references to the 1988 Regulations are references to the Teachers' Superannuation (Consolidation) Regulations 1988.\n(3) In these Regulations, unless the context otherwise requires–\n“actuarial” means determined by, or in accordance with tables prepared by, the Government Actuary;\n“approved scheme” means a retirement benefits scheme approved under Chapter 1 of Part XIV of the Taxes Act;\n“basic contributor” is to be construed in accordance with regulation 7;\n“cash equivalent” means a cash equivalent mentioned in paragraph 12(1) of Schedule 1A to the Social Security Pensions Act 1975;\n“the Company” means The Prudential Assurance Company Limited;\n“death benefit contributions” means contributions paid pursuant to an election under regulation 5(1);\n“death benefit contributor” is to be construed in accordance with regulation 7;\n“death benefit cover” is to be construed in accordance with regulation 5(1);\n“dependant” is to be construed in accordance with regulation 11(4);\n“dependant’s pension” includes a pension purchased pursuant to an election under regulation 5(3) or 6(2)(b) or (3);\n“earnings” and “emoluments” mean–\n(a) in relation to pensionable employment, earnings and emoluments in respect of such employment, disregarding, in the case of a person who entered such employment after 31st May 1989 with no right to count any period before 1st June 1989 as reckonable service, any excess over £60,000 in any tax year, and\n(b) in relation to a period of contribution under regulation C8 of the 1988 Regulations, the notional salary by reference to which the contributions under that regulation were calculated;\n“the family benefit provisions” means regulations E23 to E28 of the 1988 Regulations;\n“free-standing additional voluntary contributions scheme” means an approved scheme which falls within section 591(2)(h) of the Taxes Act;\n“the Index” means the index of retail prices published by the Department of Employment;\n“lump sum contribution” means a contribution paid under regulation 4(3);\n“participator” means a basic contributor or a person who has ceased to be a basic contributor but has not exercised any right to take a cash equivalent or to be paid a lump sum under regulation 14(1);\n“pension element” is to be construed in accordance with regulation 5(3);\n“pension investments” means investments made under regulations 9(2) and (4) and 10(2);\n“pensionable employment” is to be construed in accordance with Part B of the 1988 Regulations;\n“regular contributions” means contributions paid pursuant to an election under regulation 4(1);\n“retire” means become entitled under regulation E4 of the 1988 Regulations to payment of retirement benefits, and cognate expressions are to be construed accordingly;\n“retirement benefits scheme” has the meaning given in section 611 of the Taxes Act; and\n“tax year” means the 12 months beginning with 6th April in any year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1988/1652; relevant amendments were made by S.I. 1989/378, 811."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1975 c. 60; Schedule 1A was inserted by the Social Security Act 1985 (c. 53), Schedule 1, paragraph 3, and amended by the Social Security Act 1986 (c. 50), Schedule 10, paragraphs 29 and 30."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/946/regulation/2",
    "retrieved_at": "2026-10-29T15:43:41.084347+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."
}