Guaranteed minimum pension for certain pensionable employees and their widows

13.  In regulation E1–

(a)in paragraph (3) after the word “and” where it first appears there shall be inserted the words “, in relation to service before 6th April 1997,”; and

(b)in paragraph (4) for the words from “in the tax years” to the end there shall be substituted the words “for the period beginning with the tax year 1988-89 and ending with the tax year 1996-97, be increased in accordance with the requirements of section 109 of the Pension Schemes Act 1993(1)”.