Guaranteed Minimum Pensions Increase Order (Northern Ireland) 2011 comes into force
Implementation date: 6 April 2011
The Order specifies 3% as the percentage by which the part of a guaranteed minimum pension attributable to earnings factors for the tax years 1988/89 to 1996/97 and payable by contracted-out, defined-benefit occupational pension schemes is to be increased. The Order makes corresponding provision to an Order made in Great Britain. The Order can be viewed on the UK legislation website.