1990 No. 383 (S.40)
The Teachers' Superannuation (Scotland) Amendment Regulations 1990
Made
Laid before Parliament
Coming into force
The Secretary of State, in exercise of the powers conferred on him by sections 9 and 12 of the Superannuation Act 19721 and of all other powers enabling him in that behalf, after consulting with representatives of education authorities and of teachers and with such representatives of other persons likely to be affected by these Regulations as appear to him to be appropriate, in accordance with section 9(5) of that Act, and with the consent of the Treasury2, hereby makes the following Regulations:
Citation and commencement1
1
These Regulations may be cited as the Teachers' Superannuation (Scotland) Amendment Regulations 1990.
2
These Regulations shall come into force on 1st April 1990 and shall have effect from 1st June 1989.
Salary2
In regulation 7 of the Teachers' Superannuation (Scotland) Regulations 19773–
a
in paragraph (1), for the words “(2), (3) and (4)” there shall be substituted the words “(2) to (5)”, and
b
for paragraph (4) there shall be substituted the following paragraphs:–
4
Subject to paragraphs (5) and (6), in relation to a teacher who enters reckonable service on or after 1st June 1989, where his salary, calculated in terms of paragraph (1), exceeds the permitted maximum in terms of section 590C of the Income and Corporation Taxes Act 19884, the excess over that amount shall not be treated as salary for the purpose of these Regulations.
5
Paragraph (4) shall not apply to a teacher who was in reckonable service before 1st June 1989 and who resumes reckonable service following–
a
an absence on maternity leave in respect of which she enjoyed a right to return to work as specified in regulation 49(1)(a)(ii)5;
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.
6
Paragraph (4) shall not apply to a teacher who was in comparable British Service before 1 June 1989 and who enters reckonable service provided there has not been a period of more than one year between cessation of employment in comparable British Service and entering reckonable service.
Revocation3
The Teachers' Superannuation (Scotland) Amendment (No. 2) Regulations 19896 are hereby revoked.
We consent,
(This note is not part of the Regulations)