Part XReview and Alteration of Benefits

151Up-rating - supplementary

1

Any increase under section 150 above of the sums mentioned in subsection (1)(c) of that section shall take the form of a direction that those sums shall be increased by a specified percentage of their amount apart from the order and shall apply only in relation to additional pensions calculated under section 45 of the Contributions and Benefits Act by reference to final relevant years which are—

a

earlier than the tax year preceding that in which the order comes into force; or

b

if the order comes into force on or after 6th May in any tax year, earlier than that year.

2

Any increase under section 150 above of the sums mentioned in subsection (1)(d) or (e) of that section shall take the form of a direction that those sums shall be increased by a specified percentage of their amount apart from the order and shall apply only in relation to sums calculated under Schedule 5 to the Contributions and Benefits Act by reference to periods of deferment which have ended before the coming into force of the order.

3

An increase in a sum such as is specified in section 150(1)(e)(ii) above shall form part of the Category A or Category B retirement pension of the person to whom it is paid and an increase in a sum such as is specified in section 150(1)(e)(i) above shall be added to and form part of that pension but shall not form part of the sum increased.

4

Where any increment under section 35(6) of the Pensions Act—

a

is increased in any tax year by an order under section 37A of that Act; and

b

in that tax year also falls to be increased by an order under section 150 above,

the increase under that section shall be the amount that would have been specified in the order, but for this subsection, less the amount of the increase under section 37A.

5

Where sums are payable to a person by virtue of section 35(6) of the Pensions Act (including such sums payable by virtue of section 36(3) of that Act) during a period ending with the date on which he became entitled to a Category A or Category B retirement pension, then, for the purpose of determining the amount of his Category A or Category B retirement pension, orders made under section 150 above during that period shall be deemed to have come into force (consecutively in the order in which they were made) on the date on which he became entitled to that pension.

6

Any increase under section 150 above of any of the sums which are additions to income support mentioned in section 150(7) above shall take the form of a direction that any such sum shall be increased by a specified percentage of its amount apart from the order.