The Guaranteed Minimum Pensions Increase Order (Northern Ireland) 2005
This Order, which corresponds to an Order (S.I. 2005/521) 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 any guaranteed minimum pension 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.