{
  "url": "https://openlegislation.uk/teachers-superannuation-amendment-regulations-1993/regulation-3",
  "json_url": "https://openlegislation.uk/teachers-superannuation-amendment-regulations-1993/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Salary on which contributions are payable",
  "text": "Regulation C1 of the principal Regulations is amended—\n(a) in paragraph (12)—\n(i) by inserting at the beginning the words “Subject to paragraphs (13) and (14),”, and\n(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”; and\n(b) by inserting after paragraph (12) the following:\n“(13) Paragraph (12) shall not apply to a person who was in pensionable employment before 1st June 1989 and who resumes pensionable employment following—\n(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 or under sections 45 and 47 of the Employment Protection (Consolidation) Act 1978;\n(b) a period of secondment or additional period of absence necessarily attributable to that secondment; and\n(c) in any other case, a break in teaching employment not exceeding one year.\n(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.\n(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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 590C was inserted by the Finance Act 1989 (c. 26), Schedule 6, paragraph 4."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1975 c. 71."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1978 c. 44."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/114/regulation/3",
    "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."
}