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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