The sums specified in paragraph (2) shall be increased from and including the respective dates specified in Article 6 so that Schedule 4 to the Contributions and Benefits Act (rates of benefit, etc.), except paragraph 5 of Part III of that Schedule (guardian’s allowance), has effect as set out in Schedule 1.

The sums specified in paragraphs (2) to (5) shall be increased from and including the respective dates specified in Article 6.

The sums falling to be calculated under paragraph 13(4) of Schedule 7 to the Contributions and Benefits Act (calculation of weekly rate of a beneficiary’s retirement allowance) shall be increased by 2·7 per cent.

The sums which are shared additional pensions under section 55A of the Contributions and Benefits Act21, and the sums which are increases in the rates of such pensions under paragraph 2 of Schedule 5A to that Act22, shall in each case be increased by 2·7 per cent.

It is directed that the sums specified in paragraph (2) shall be increased from and including the respective dates specified in Article 6.

Sums which are payable by virtue of section 11(1) of the Pension Schemes Act (increase of guaranteed minimum where commencement of guaranteed minimum pension is postponed) to a person who is also entitled to a Category A or Category B retirement pension (including sums payable by virtue of section 13(2) and (3) of that Act) shall be increased by 2·7 per cent. where the increase under section 11(1) is attributable to earnings factors for the tax year 1987-88 and earlier tax years23.

Paragraphs (2) to (9), which are subject to the provisions of paragraph (10), specify the date on which the increases made by this Order in the sums specified for rates or amounts of benefit under the Contributions and Benefits Act or the Pension Schemes Act shall take effect for each case.

Subject to paragraph (3), any increases in the sums specified in Articles 3, 4 and 12 for Category A and Category B retirement pension and graduated retirement benefit together with, where appropriate, increases for dependants, shall take effect on 10th April 2006.

In the case of a person over pensionable age whose entitlement to a Category A retirement pension is deferred and for whom the rate of short-term incapacity benefit falls to be calculated in accordance with section 30B(3) of the Contributions and Benefits Act24, any increases in the sums mentioned in Articles 3, 4 and 12 for Category A and Category B retirement pension and graduated retirement benefit together with, where appropriate, any increases for dependants, shall take effect on 13th April 2006.

The increases in the sums mentioned in Articles 4(4)(d) and 5(2) shall take effect on 10th April 2006.

Any increases in the sums specified for the rate of maternity allowance, widowed mother’s allowance and widowed parent’s allowance, Category C and Category D retirement pension, attendance allowance and carer’s allowance (except in a case where the Department has made arrangements for it to be paid on a Wednesday) together with, in each case where appropriate, increases for dependants, shall in all cases take effect on 10th April 2006.

Any increases in the sums specified for the rate of carer’s allowance in a case where the Department has made arrangements for it to be paid on a Wednesday, together with, where appropriate, increases for dependants, disablement benefit together with increases of disablement pension, maximum disablement gratuity under paragraph 9(2) of Schedule 7 to the Contributions and Benefits Act, industrial death benefit by way of widow’s and widower’s pension and allowance in respect of children and qualifying young persons together with, where appropriate, increases for dependants, and the maximum of the aggregate of weekly benefit payable for successive accidents under section 107(1) of that Act, shall in all cases take effect on 12th April 2006.

In any case where a person’s weekly rate of Category A or Category B retirement pension falls to be increased under the provisions of section 47(1) or 48C(2) of the Contributions and Benefits Act25, by reference to the weekly rate of invalidity allowance or age addition to long-term incapacity benefit to which he was previously entitled, any increase in such sum shall take effect on 10th April 2006.

The increases in the sums specified for the rate of incapacity benefit and severe disablement allowance together with, where appropriate, any increases for dependants, shall take effect in all cases on 13th April 2006.

The increases in the sums falling to be calculated in accordance with paragraph 13(4) of Schedule 7 to the Contributions and Benefits Act (retirement allowance) shall take effect on 12th April 2006.

The sum of 9·93 pence referred to in section 35(1) of the National Insurance Act (Northern Ireland) 196629 (graduated retirement benefit) shall be increased by 2·7 per cent. and accordingly the reference in that provision to that sum shall have effect as a reference to 10·20 pence.

The sums which are the increases of graduated retirement benefit under Schedule 2 to the Social Security (Graduated Retirement Benefit) (No. 2) Regulations (Northern Ireland) 197830 (increases for deferred entitlement to a Category A or Category B retirement pension) shall be increased by 2·7 per cent.

The sums which are the additions under section 36(1) of the National Insurance Act (Northern Ireland) 1966 (special provision as to graduated retirement benefit for widows and widowers) shall be increased by 2·7 per cent.