PART 2SOCIAL SECURITY BENEFITS AND PENSIONS
Rates or amounts of certain benefits under the Pension Schemes Act5
It is directed that 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 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 Act25) shall be increased by 3∙0 per cent. where the increase under section 11(1) is attributable to earnings factors for the tax year 1987-88 and earlier tax years26.