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Pensions Act 2014
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Social Security Administration Act 1992 (c. 5)
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17After section 148AB insert—
“148ACRevaluation for transitional pensions under Pensions Act 2014
(1)The Secretary of State must, in each tax year, review the general level of prices in Great Britain and any changes which have taken place during the review period.
(2)In this section “the review period” means the period since the beginning of 6 April 2016.
(3)If on a review it appears to the Secretary of State that the general level of prices has increased during the review period, the Secretary of State must make an order specifying the percentage of the increase.
(4)The percentage specified in the order is the “revaluing percentage” for the purposes of paragraph 6(5) of Schedule 1 to the Pensions Act 2014.
(5)Subsection (3) does not require the Secretary of State to make an order if it appears to the Secretary of State that the effect of the order on amounts calculated in accordance with paragraph 6 of Schedule 1 to the Pensions Act 2014 would be inconsiderable.
(6)If on a review the Secretary of State determines that no order under this section is required, the Secretary of State must lay before Parliament a report explaining the reasons for arriving at that determination.
(7)For the purposes of any review under this section the Secretary of State may estimate the general level of prices in such manner as the Secretary of State thinks fit.”
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