151 ±«±è-°ù²¹³Ù¾±²Ô²µâ€”s³Ü±è±è±ô±ð³¾±ð²Ô³Ù²¹°ù²â

151 Ìý±«±è-°ù²¹³Ù¾±²Ô²µâ€”s³Ü±è±è±ô±ð³¾±ð²Ô³Ù²¹°ù²â

(1)     Any increase under section 150 above of the sums mentioned in subsection (1)(c) of that section shall take the form of a direction that those sums shall be increased by a specified percentage of their amount apart from the order and shall apply [subject to section 156 and] only in relation to additional pensions calculated under section 45 of the Contributions and Benefits Act by reference to final relevant years which are—

(a)     earlier than the tax year preceding that in which the order comes into force; or

(b)     if the order comes into force on or after 6th May in any tax year,

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