{
  "url": "https://openlegislation.uk/teachers-superannuation-amendment-regulations-1993/regulation-22",
  "json_url": "https://openlegislation.uk/teachers-superannuation-amendment-regulations-1993/regulation-22.json",
  "legislation": "uksi/1993/114",
  "legislation_title": "The Teachers' Superannuation (Amendment) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/teachers-superannuation-amendment-regulations-1993",
  "path": "regulation/22",
  "kind": "regulation",
  "number": "22",
  "heading": "Glossary of expressions",
  "text": "Schedule 1 to the principal Regulations is amended—\n(a) by inserting in the item relating to the expression “Approved superannuation scheme” in paragraph (c) after the word “Regulations” the word “or” and thereafter by inserting the following:\n“(d) is a relevant statutory scheme defined by section 611A of the Income and Corporation Taxes Act 1988”;\n(b) by substituting for the meaning attributed to the expression “Club scheme” the following:\n“An approved superannuation scheme which—\n(a) is a contracted-out scheme or is a scheme established and maintained in the Channel Islands which is not a contracted-out scheme,\n(b) is a final salary scheme,\n(c) is a scheme which is open to new participants (“open scheme”) or, if not a scheme so open (“closed scheme”), is a scheme whose trustees or managers also provide an open scheme which is a scheme for new employees of the same employer and of the same grade or level of post as participants of the closed scheme, and\n(d) is a scheme whose trustees or managers have undertaken to comply with the reciprocal arrangements for the payment and receipt of transfer values agreed from time to time between the trustees or managers of such a scheme.”;\n(c) by inserting after the entry relating to the expression “Equivalent pension benefits” the following:\n“\n“Excluded employment”\nThe meaning given in regulation B7(1).\n”\n(d) by inserting after the entry relating to the expression “Family benefit service” the following:\n“\n“Final salary scheme”\nA scheme which provides for the calculation of retirement benefits based on—\n(a) a person’s remuneration for any one of the five years preceding his retirement date, or\n(b) the annual average of a person’s aggregate remuneration for any period of three or more consecutive years ending not earlier than ten years before his retirement date.\n”; and;\n(e) by substituting for the meaning attributed to the expression “Further education” the following:\n“The meaning given in section 41(3) of the Education Act 1944.” .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 611A was inserted by the Finance Act 1989, Schedule 6, paragraph 15."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1944 c. 31; section 41 was substituted by the Further and Higher Education Act 1992 (c. 13), section 11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/114/regulation/22",
    "retrieved_at": "2026-10-29T14:06:30.713475+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."
}