22. Except in the case of a money purchase scheme [F1other than a collective money purchase scheme], the percentage [F2increases or decreases] made (otherwise than in accordance with a legislative requirement) during the year (or, if there have been different [F2increases or decreases] for different individuals or groups of individuals, the maximum, minimum and average percentage [F2increases or decreases]) to—E+W+S
(a)pensions that were payable, and
(b)deferred pensions,
with a statement whether the [F2increases or decreases] were to any extent discretionary.
Textual Amendments