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The Guaranteed Minimum Pensions Increase Order (Northern Ireland) 2023
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- Northern Ireland Statutory Rules
- 2023 No. 29
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Order)
This Order, which corresponds to an Order (S.I. 2023/270) made by the Secretary of State for Work and Pensions under section 109(4) of the Pension Schemes Act 1993, specifies 3 per cent. as the percentage by which that part of guaranteed minimum pensions attributable to earnings factors for the tax years 1988-1989 to 1996-1997, and payable by contracted-out, defined benefit occupational pension schemes, is to be increased.
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