{
  "url": "https://openlegislation.uk/state-pension-debits-and-credits-revaluation-order-northern-ireland-2017/note",
  "json_url": "https://openlegislation.uk/state-pension-debits-and-credits-revaluation-order-northern-ireland-2017/note.json",
  "legislation": "nisr/2017/61",
  "legislation_title": "The State Pension Debits and Credits (Revaluation) Order (Northern Ireland) 2017",
  "legislation_url": "https://openlegislation.uk/state-pension-debits-and-credits-revaluation-order-northern-ireland-2017",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order corresponds to an Order (S.I. 2017/375) made by the Secretary of State for Work and Pensions under section 148AD of the Social Security Administration Act 1992 (c. 5).\nArticle 2 of this Order revalues credits and debits under Article 46A(2) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)) by increasing them by the specified percentage that corresponds to the tax year in which the person became entitled to the credit or subject to the debit. The specified percentage increase is the “appropriate revaluation percentage” for the purposes of paragraph 3 of each of Schedules 8 and 10 to the Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.)) .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2017/61/note",
    "retrieved_at": "2026-10-29T00:52:54.680155+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."
}