2. In regulation 7 of the Teachers' Superannuation (Scotland) Regulations 1977(1)–
(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 1988(2), 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)(3);
(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.”.
1988 c. 1; section 590C was inserted by the Finance Act 1989 (c. 26), Schedule 6, paragraph 4.
Amended by S.I. 1978/1507.