# Pensions (Increase) Act 1971, Paragraph 1


(1) Where a pension to which this paragraph applies is increased under this Act, the cost of the increase shall be defrayed by the pension authority; but where the pension authority are not the last employing authority, the last employing authority shall reimburse to the pension authority that cost or so much of it as is not required by paragraph 2 below to be reimbursed by some other authority or to be borne by the pension authority.
(2) For the purposes of this paragraph, “the last employing authority” means, in relation to a pension, the authority to whom the latest services in respect of which the pension is payable were rendered, unless the functions in connection with which they were rendered have been transferred to another authority; and where they have been so transferred, “the last employing authority” means the authority by whom those functions are for the time being exercisable.
(3) Any question who are the last employing authority for the purposes of this paragraph shall, in default of agreement, be determined by the Secretary of State.
(4) Nothing in this paragraph shall affect the operation in relation to increases under this Act of the provisions of section 14 of the Police Act 1890 and section 10 of the Police Pensions Act 1921 as to the payment of pensions partly out of the police fund and partly out of moneys provided by Parliament.
(5) This paragraph applies to the pensions specified in the following paragraphs of Schedule 2 to this Act, that is to say, paragraphs 39, 44, 45, 47, 48, 49, 51, 53, 54, 56 to 60, 62 ,63, 64A and, so far as relating to any pension falling within any of the foregoing paragraphs, 64Band 64C.

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Source: https://www.legislation.gov.uk/ukpga/1971/56/schedule/3/paragraph/1 (the official version)
Page: https://openlegislation.uk/pensions-increase-act-1971/schedule-3/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.