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The Local Government Pension Scheme Regulations 1997 (Amendment) Regulations 1998
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6. In paragraph 1, insert after sub-paragraph (3)–
“(3A) Retained rights may be disregarded if the member started to purchase benefits under Part III, or was given extra benefits under Part III after August 1991, and
(a)where the member became a member on or after 14th March 1989, his remuneration in the first year of his employment during which he is a member does not exceed one quarter of the Revenue permitted maximum for the year of assessment in which the first year begins, or
(b)where the member became a member before 14th March 1989, his remuneration in the first year in which he starts to accrue benefits under Part III does not exceed one quarter of the Revenue permitted maximum for the year of assessment in which the first year begins.”.
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