{
  "url": "https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-scotland-regulations-1995/schedule/paragraph-5",
  "json_url": "https://openlegislation.uk/teachers-superannuation-additional-voluntary-contributions-scotland-regulations-1995/schedule/paragraph-5.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/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) “retained benefits” means the total of any pensions payable to the participator—\n(a) in respect of employment before the participator entered pensionable employment, under a retirement benefits scheme or under an annuity contract falling within section 431(4)(d) of the Taxes Act; or\n(b) under a retirement annuity contract or trust scheme approved under Chapter III of Part XIV of the Taxes Act; or\n(c) under a personal pension scheme.\n(2) In this paragraph “pension” includes the actuarial equivalent as an annual pension of any lump sum.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 431(4)(d) was amended by the Finance Act 1994 (c. 9), section 143."
    }
  ],
  "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/5",
    "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."
}