extent N.I. + Reductions in respect of guaranteed minimum pensionsN.I.

article 4 + 4.—(1) Where—

article 4 1 a + (a)a person is entitled to an increase in a guaranteed minimum pension on 7th April 2025; and

article 4 1 b + (b)entitlement to that guaranteed minimum pension arises from an employment from which (either directly, or indirectly by virtue of the payment of a transfer credit) entitlement to the official pension also arises,

the amount by reference to which any increase is calculated for the purposes of article 3(2) must be reduced by an amount equal to the rate of the guaranteed minimum pension unless the Department of Finance otherwise direct in accordance with the provision of Article 69A(1) of the 1975 Order(2).

(2) Where on the death of a deceased spouse or civil partner a person becomes entitled to a guaranteed minimum pension in relation to a surviving spouse’s pension or a surviving civil partner’s pension, the amount by reference to which any increase is calculated for the purposes of article 3(2) must be reduced in accordance with Article 69 (5ZA)(3) of the 1975 Order.