88Supplementary provisions
(1)In making any calculation for the purposes of this Chapter—
(a)any commutation, forfeiture or surrender of,
(b)any charge or lien on, and
(c)any set-off against,
the whole or part of a pension shall be disregarded.
(2)In calculating an earner’s guaranteed minimum for the purposes of this Chapter his earnings factor shall be taken to be that factor as increased, except as provided by subsection (3), by the last order under Article 23 of the [S.I. 1975/1503 (N.I. 15).] Social Security Pensions (Northern Ireland) Order 1975 or section 130 of the [1992 c. 8.] Social Security Administration (Northern Ireland) Act 1992 to come into operation before the end of the tax year in which the cessation date falls.
(3)If an earner’s cessation date falls in the tax year in which he attains pensionable age, subsection (2) shall have effect in relation to him as if for the words from “tax year” onwards there were substituted the words “final relevant year”.
(4)In this section “final relevant year” has the same meaning as in section 12.
(5)Any reference in this Chapter to the weekly rate of a pension is to be construed, in relation to a pension payable otherwise than weekly, as a reference to the weekly sum which would be payable in respect of a pension of that amount payable weekly.