{
  "url": "https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-scotland-regulations-1995/schedule/paragraph-4",
  "json_url": "https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-scotland-regulations-1995/schedule/paragraph-4.json",
  "legislation": "uksi/1995/2814",
  "legislation_title": "The Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-scotland-regulations-1995",
  "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 Superannuation 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": [
    {
      "type": "amended",
      "affecting": "ssi/2000/444",
      "affecting_title": "The Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Amendment Regulations 2000"
    },
    {
      "type": "amended",
      "affecting": "ssi/2000/444",
      "affecting_title": "The Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Amendment Regulations 2000"
    },
    {
      "type": "added",
      "affecting": "ssi/2000/444",
      "affecting_title": "The Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Amendment Regulations 2000"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2814/schedule/paragraph/4",
    "retrieved_at": "2026-10-29T12:59:07.488429+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."
}