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20.—(1) Subject to paragraph (3), any sum paid to the Secretary of State in anticipation of these Regulations by a teacher in pensionable employment shall be treated as if it had been paid under these Regulations.
(2) A sum is one paid in anticipation of these Regulations if—
(a)it was paid after 2nd February 1989 and before 1st April 1989 on the understanding that if these Regulations providing for additional voluntary contributions were made it would be treated as such a contribution; and
(b)it would not, if these Regulations had been in force throughout the tax year ending with 5th April 1989, have exceeded the limit imposed by regulation 7(4).
(3) Nothing in this regulation shall be taken to have imposed on the Secretary of State any obligation to make any investment before 1st April 1989, but—
(a)any investment so made shall be treated as having been made under these Regulations; and
(b)if any investment was so made and an event on which a benefit would have been payable occurred before 1st April 1989, the benefit shall be paid.
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