# The Teachers' Superannuation (Additional Voluntary Contributions) Regulations 1994, Paragraph 5


(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.
(2) Subparagraph (1) shall not apply—to a participator to whom regulation C1 (13) or C1(14) and (15) of the 1988 Regulations applies.

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Source: https://www.legislation.gov.uk/uksi/1994/2924/schedule/paragraph/5 (the official version)
Page: https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-regulations-1994/schedule/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.