Explanatory note

These Regulations further amend the Teachers' Superannuation (Scotland) Regulations 1977.

They provide that in relation to teachers who entered reckonable service on or after 1st June 1989, all salary received in excess of a permitted maximum shall not be treated as salary for the purposes of the 1977 Regulations. It will not therefore count for the purposes of either contributions or benefits. This does not apply to teachers who were previously in reckonable service and return to work on or after 1st June 1989 following maternity leave, secondment or an absence not exceeding one year. In addition, it does not apply to teachers who were in employment elsewhere in the British Isles before 1st June 1989, where that employment was pensionable under a public service superannuation scheme for teachers, and who thereafter enter reckonable service in Scotland after a break of not more than one year since the end of that other employment.

The Regulations take effect from 1st June 1989. They thus entirely supersede the Teachers' Superannuation (Scotland) Amendment (No. 2) Regulations 1989 (which came into force on that date and provided the same maximum for the year to 5th April 1990 only). Retrospective effect is authorised by section 12(1) of the Superannuation Act 1972.