Regulation 3 Salary on which contributions are payable

Regulation C1 of the principal Regulations is amended—

(a)

in paragraph (12)—

(i)

by inserting at the beginning the words “Subject to paragraphs (13) and (14),”, and

(ii)

by substituting for the figure “£60,000” the words “the permitted maximum in terms of section 590C of the Income and Corporation Taxes Act 1988^f1”; and

(b)

by inserting after paragraph (12) the following:

“(13)

Paragraph (12) shall not apply to a person who was in pensionable employment before 1st June 1989 and who resumes pensionable employment following—

(a)

an absence on maternity leave in respect of which she enjoyed a right to return to work under sections 48 and 49 of the Employment Protection Act 1975^f2 or under sections 45 and 47 of the Employment Protection (Consolidation) Act 1978^f3;

(b)

a period of secondment or additional period of absence necessarily attributable to that secondment; and

(c)

in any other case, a break in teaching employment not exceeding one year.

(14)

Paragraph (12) shall not apply to a person who was in comparable British service before 1st June 1989 and who enters pensionable employment provided there has not been a period of more than one year between cessation of employment in comparable British service and entering pensionable employ-ment.

(15)

For the purpose of paragraph (14), “comparable British service” does not include service which is pensionable under a superannuation scheme for teachers in public employment in the Channel Islands and the Isle of Man.”.

Annotations

Footnotes

f1: 1988 c. 1; section 590C was inserted by the Finance Act 1989 (c. 26), Schedule 6, paragraph 4.
f2: 1975 c. 71.
f3: 1978 c. 44.