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Explanatory Memorandum to Pensions (Northern Ireland) Order 2005

Schedule 9: Deferral of retirement pension and shared additional pensions

76.This Schedule relates to the provisions of Part VIII; it provides the framework of the new deferral proposals. These changes are to be put into effect by amending and extending existing provisions. In this case, the key piece of legislation amended by this Schedule is Schedule 5 to the Contributions and Benefits Act, which currently details how increments are to be calculated where a person has deferred their pension.

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