{
  "url": "https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-regulations-1994/schedule/paragraph-5",
  "json_url": "https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-regulations-1994/schedule/paragraph-5.json",
  "legislation": "uksi/1994/2924",
  "legislation_title": "The Teachers' Superannuation (Additional Voluntary Contributions) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-regulations-1994",
  "path": "schedule/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Where the participator entered pensionable employment on or after 1st June 1989 and the final remuneration, calculated under paragraph 4, exceeds the permitted maximum in terms of section 590C of the Taxes Act, no account shall be taken of the excess over that amount.\n(2) Subparagraph (1) shall not apply—to a participator to whom regulation C1 (13) or C1(14) and (15) of the 1988 Regulations applies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 590C was inserted by the Finance Act 1989 (c. 26), Schedule 6, paragraph 4."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation C1(13) to (15) was inserted by S.I. 1993/114."
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/2000/666",
      "affecting_title": "The Teachers' Superannuation (Additional Voluntary Contributions) (Amendment) Regulations 2000"
    },
    {
      "type": "added",
      "affecting": "uksi/2000/666",
      "affecting_title": "The Teachers' Superannuation (Additional Voluntary Contributions) (Amendment) Regulations 2000"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/1997/3001",
      "affecting_title": "The Teachers' Pensions Regulations 1997"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/1997/3001",
      "affecting_title": "The Teachers' Pensions Regulations 1997"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/1997/3001",
      "affecting_title": "The Teachers' Pensions Regulations 1997"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/1997/3001",
      "affecting_title": "The Teachers' Pensions Regulations 1997"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/1997/3001",
      "affecting_title": "The Teachers' Pensions Regulations 1997"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2924/schedule/paragraph/5",
    "retrieved_at": "2026-10-29T13:23:06.918931+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."
}