Explanatory note

These Regulations further amend the Teachers' Superannuation (Consolidation) Regulations 1988 so as to restrict the amount of salary on which contributions are payable by a person entering pensionable employment after 31st May 1989 to £60,000 in any tax year (regulation 2). A similar restriction applies to the notional salary on which contributions for a current period may be paid after leaving pensionable employment (regulation 3). Regulation 6 inserts a definition of “tax year”, and regulations 4 and 5 make consequential amendments.