Social Security Pensions (Low Earnings Threshold) Order 2005 comes into force

Implementation date: 6 April 2005

The Order provides that the low earnings threshold for the tax years following 2004-2005 shall be £12,100. The low earnings threshold is the amount by reference to which the three surplus earnings bands are determined for the purpose of calculating the additional pension (the state second pension) in a state retirement pension. The Order can be viewed on the OPSI website.
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