Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2006 comes into force
Implementation date: 6 April 2006
The Order provides that the low earnings threshold for
the tax years following 2005-2006 shall be £12,500. 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.