{
  "url": "https://openlegislation.uk/draft-guaranteed-minimum-pensions-increase-order-2026/note",
  "json_url": "https://openlegislation.uk/draft-guaranteed-minimum-pensions-increase-order-2026/note.json",
  "legislation": "ukdsi/2026/9780348278354",
  "legislation_title": "The Guaranteed Minimum Pensions Increase Order 2026",
  "legislation_url": "https://openlegislation.uk/draft-guaranteed-minimum-pensions-increase-order-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order makes provision for the annual increase of the part of guaranteed minimum pensions attributable to earnings factors for the tax years 1988–89 to 1996–97. Guaranteed minimum pensions are payable by defined benefit occupational pension schemes that were contracted out of the Additional State Pension between 6 April 1978 and 5 April 1997. This Order specifies the percentage for the annual increase as 3 per cent.\nA full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2026/9780348278354/note",
    "retrieved_at": "2026-10-30T14:38:12.064345+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}