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The Social Security Revaluation of Earnings Factors Order (Northern Ireland) 2009
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- Northern Ireland Statutory Rules
- 2009 No. 112
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Citation and commencement
1. This Order may be cited as the Social Security Revaluation of Earnings Factors Order (Northern Ireland) 2009 and shall come into operation on 6th April 2009.
Revaluation of earnings factors
2. The earnings factors(1) for the tax years specified in the first column of the Schedule in so far as they are relevant(2)—
(a)to the calculation—
(i)of the additional pension in the rate of any long-term benefit, or
(ii)of any guaranteed minimum pension, or
(b)to any other calculation required under Part III of the Pension Schemes (Northern Ireland) Act 1993(3) (including that Part as modified by or under any other enactment),
are directed to be increased for those tax years by the percentage of their amount shown opposite those tax years in the second column of the Schedule.
Rounding of fractional amounts
3. Where any earnings factor relevant to the calculation specified in Article 2(a)(i), as increased in accordance with this Order, would not but for this Article be expressed as a whole number of pounds, it shall be so expressed by the rounding down of any fraction of a pound less than one half and the rounding up of any other fraction of a pound.
Sealed with the Official Seal of the Department for Social Development on 16th March 2009
(L.S.)
John O’Neill
A senior officer of the Department for Social Development
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