{
  "url": "https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-scotland-regulations-1992/schedule/paragraph-4",
  "json_url": "https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-scotland-regulations-1992/schedule/paragraph-4.json",
  "legislation": "uksi/1992/2649",
  "legislation_title": "The Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-scotland-regulations-1992",
  "path": "schedule/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "Where the participator entered pensionable employment on or after 1st June 1989 and the final remuneration, calculated under paragraph 3, exceeds the permitted maximum in terms of section 590C of the Taxes Act, no account shall be taken of the excess over that amount unless the participator is a person to whom regulation C1(6) or (7) of the 1992 Regulations would apply.",
  "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2649/schedule/paragraph/4",
    "retrieved_at": "2026-10-29T14:13:10.576646+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."
}