Regulation C1 of the principal Regulations is amended–
(a) in paragraph (1), by substituting for the words “paragraphs (2) to (11)” the words “paragraphs (2) to (12)”; and
(b) by inserting after paragraph (11) the following:–
(12) In the case of a person entering pensionable employment after 31st May 1989 with no right to count any period before 1st June 1989 as reckonable service, in any tax year in which the contributable salary calculated in accordance with paragraphs (1) to (11) exceeds £60,000 the excess does not form part of his contributable salary.