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The Occupational Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 1997
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6. Except in the case of a money purchase scheme, the percentage increases made (otherwise than in accordance with a statutory requirement) during the year (or, if there have been different increases for different individuals or groups of individuals, the maximum, minimum and average percentage increases) to—
(a)pensions which were payable; and
(b)deferred pensions,
with a statement whether the increases were to any extent discretionary, and if so to what extent.
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