This section has no associated Explanatory Memorandum
22. Except in the case of a money purchase scheme, the percentage increases made (otherwise than in accordance with a legislative requirement) during the year (or, if there have been different increases for different individuals or groups of individuals, the maximum, minimum and average percentage increases) to—N.I.
(a)pensions that were payable, and
(b)deferred pensions,
with a statement whether the increases were to any extent discretionary.
Commencement Information
I1Sch. 3 para. 22 in operation at 6.4.2014, see reg. 1(1)