22. Except in the case of a money purchase scheme [F1other than a collective money purchase scheme] , the percentage [F2increases or decreases] made (otherwise than in accordance with a legislative requirement) during the year (or, if there have been different [F2increases or decreases] for different individuals or groups of individuals, the maximum, minimum and average percentage [F2increases or decreases] ) to—N.I.
(a)pensions that were payable, and
(b)deferred pensions,
with a statement whether the [F2increases or decreases] were to any extent discretionary.
Textual Amendments
F1Words in Sch. 3 para. 22 inserted (1.8.2022) by The Occupational Pension Schemes (Collective Money Purchase Schemes) (Modifications and Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2022 (S.R. 2022/192), regs. 1(1), 13(15)(c)(i)
F2Words in Sch. 3 para. 22 substituted (1.8.2022) by The Occupational Pension Schemes (Collective Money Purchase Schemes) (Modifications and Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2022 (S.R. 2022/192), regs. 1(1), 13(15)(c)(ii)
Commencement Information
I1Sch. 3 para. 22 in operation at 6.4.2014, see reg. 1(1)