{
  "url": "https://openlegislation.uk/up-rating-of-basic-pension-etc-designated-tax-year-order-2010/note",
  "json_url": "https://openlegislation.uk/up-rating-of-basic-pension-etc-designated-tax-year-order-2010/note.json",
  "legislation": "uksi/2010/2650",
  "legislation_title": "The Up-rating of Basic Pension etc. (Designated Tax Year) Order 2010",
  "legislation_url": "https://openlegislation.uk/up-rating-of-basic-pension-etc-designated-tax-year-order-2010",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order provides that the designated tax year for the purposes of section 5 (up-rating of basic pension etc. and standard minimum guarantee by reference to earnings) of the Pensions Act 2007 (c. 22) is the tax year 2010-11.\nAccordingly, the tax year 2010-11 is the first tax year in which the Secretary of State will carry out a review of the following amounts, in order to determine whether they have retained their value in relation to the general level of earnings obtaining in Great Britain:\nthe amount of the basic state pension;\nin the case of Category B, C or D retirement pensions, the amounts specified in paragraph 5 of Part 1 and in paragraphs 6 and 7 of Part 3 of Schedule 4 to the Social Security Contributions and Benefits Act 1992 (c. 4);\nin the case of industrial death benefit, the amounts specified in paragraph 10 of Part 5 of that Schedule (apart from the amount of the initial rate) and the amount specified in paragraph 11 of that Part of that Schedule.\nA full impact assessment has not been produced for this instrument as it has no impact on the private or voluntary sectors.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2650/note",
    "retrieved_at": "2026-10-29T02:26:23.966554+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."
}