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Teachers' Superannuation (Additional Voluntary Contributions) Regulations (Northern Ireland) 1996

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Retrospective effect

20.—(1) Subject to paragraph (3), any sum paid to the Department by a teacher while employed in reckonable service in anticipation of these Regulations 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 31st July 1996 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 operation throughout the tax year ending with 5th April 1989, have exceeded the limit imposed by regulation 8(3).

(3) Nothing in this regulation shall be taken to have imposed on the Department any obligation to make any investment before 1st April 1989, but—

(a)an 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 the commencement of these Regulations, the benefit shall be paid to the person entitled thereto.

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