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25(1)This paragraph applies—
(a)where the scheme came into existence before 14th March 1989, as regards an employee who became a member of the scheme on or after 1st June 1989;
(b)where the scheme came into existence on or after 14th March 1989, as regards any employee who is a member of the scheme (whenever he became a member).
(2)Where the employee is a member of the scheme by virtue of two or more relevant associated employments, the rules of the scheme shall have effect as mentioned in sub-paragraph (3) below.
(3)The rules of the scheme shall have effect (notwithstanding anything in them to the contrary) as if they prohibited the amount payable by way of pension in respect of service in any of the relevant associated employments, when aggregated with any amount payable by way of pension in respect of service in the other such employment or employments, from exceeding the relevant amount.
(4)For the purposes of sub-paragraph (3) above the relevant amount, in relation to the employee, shall be found by applying the following formula—
(5) For the purposes of this paragraph—
(a)section 590B(5) and (6) of the Taxes Act 1988 shall apply for the purpose of defining A, and
(b)section 590B(9) to (11) of that Act shall apply for the purpose of defining C,
as they apply for the purposes of section 590B of that Act, except that for the purposes of this paragraph A shall not exceed 20.
(6)The reference to two or more relevant associated employments shall be construed in accordance with section 590A of the Taxes Act 1988.
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