The Occupational Pensions (Revaluation) Order 2014
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Change 1
2 The higher and lower revaluation percentages for each revaluation period
For the purposes of paragraph 2(1) of Schedule 3 (methods of revaluing accrued pension benefits) to the Pension Schemes Act 1993, for each revaluation period specified in column 1 below, the higher revaluation percentage is the percentage specified in column 2, and the lower revaluation percentage, if any, is the percentage specified in column 3, in relation to that period. Column 1 Revaluation period | Column 2 Higher revaluation percentage | Column 3 Lower revaluation percentage 1st January 1986 - 31st December 2014 | 160.3% | - 1st January 1987 - 31st December 2014 | 152.5% | - 1st January 1988 - 31st December 2014 | 142.3% | - 1st January 1989 - 31st December 2014 | 129.2% | - 1st January 1990 - 31st December 2014 | 113.0% | - 1st January 1991 - 31st December 2014 | 92.1% | - 1st January 1992 - 31st December 2014 | 84.5% | - 1st January 1993 - 31st December 2014 | 78.1% | - 1st January 1994 - 31st December 2014 | 75.0% | - 1st January 1995 - 31st December 2014 | 71.2% | - 1st January 1996 - 31st December 2014 | 64.8% | - 1st January 1997 - 31st December 2014 | 61.4% | - 1st January 1998 - 31st December 2014 | 55.8% | - 1st January 1999 - 31st December 2014 | 51.0% | - 1st January 2000 - 31st December 2014 | 49.3% | - 1st January 2001 - 31st December 2014 | 44.5% | - 1st January 2002 - 31st December 2014 | 42.1% | - 1st January 2003 - 31st December 2014 | 39.7% | - 1st January 2004 - 31st December 2014 | 35.9% | - 1st January 2005 - 31st December 2014 | 31.9% | - 1st January 2006 - 31st December 2014 | 28.4% | - 1st January 2007 - 31st December 2014 | 23.9% | - 1st January 2008 - 31st December 2014 | 19.3% | - 1st January 2009 - 31st December 2014 | 13.6% | 13.6% 1st January 2010 - 31st December 2014 | 15.2% | 13.1% 1st January 2011 - 31st December 2014 | 11.7% | 10.4% 1st January 2012 - 31st December 2014 | 6.2% | 6.2% 1st January 2013 - 31st December 2014 | 3.9% | 3.9% 1st January 2014 - 31st December 2014 | 1.2% | 1.2%
2 The higher and lower revaluation percentages for each revaluation period
For the purposes of paragraph 2(1) of Schedule 3 (methods of revaluing accrued pension benefits) to the Pension Schemes Act 1993, for each revaluation period specified in column 1 below, the higher revaluation percentage is the percentage specified in column 2, and the lower revaluation percentage, if any, is the percentage specified in column 3, in relation to that period. Column 1 Revaluation period | Column 2 Higher revaluation percentage | Column 3 Lower revaluation percentage 1st January 1986 - 31st December 2014 | 160.3% | - 1st January 1987 - 31st December 2014 | 152.5% | - 1st January 1988 - 31st December 2014 | 142.3% | - 1st January 1989 - 31st December 2014 | 129.2% | - 1st January 1990 - 31st December 2014 | 113.0% | - 1st January 1991 - 31st December 2014 | 92.1% | - 1st January 1992 - 31st December 2014 | 84.5% | - 1st January 1993 - 31st December 2014 | 78.1% | - 1st January 1994 - 31st December 2014 | 75.0% | - 1st January 1995 - 31st December 2014 | 71.2% | - 1st January 1996 - 31st December 2014 | 64.8% | - 1st January 1997 - 31st December 2014 | 61.4% | - 1st January 1998 - 31st December 2014 | 55.8% | - 1st January 1999 - 31st December 2014 | 51.0% | - 1st January 2000 - 31st December 2014 | 49.3% | - 1st January 2001 - 31st December 2014 | 44.5% | - 1st January 2002 - 31st December 2014 | 42.1% | - 1st January 2003 - 31st December 2014 | 39.7% | - 1st January 2004 - 31st December 2014 | 35.9% | - 1st January 2005 - 31st December 2014 | 31.9% | - 1st January 2006 - 31st December 2014 | 28.4% | - 1st January 2007 - 31st December 2014 | 23.9% | - 1st January 2008 - 31st December 2014 | 19.3% | - 1st January 2009 - 31st December 2014 | 13.6% | 13.6% 1st January 2010 - 31st December 2014 | 15.2% | 13.1% 1st January 2011 - 31st December 2014 | 11.7% | 10.4% 1st January 2012 - 31st December 2014 | 6.2% | 6.2% 1st January 2013 - 31st December 2014 | 3.9% | 3.9% 1st January 2014 - 31st December 2014 | 1.2% | 1.2%
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