Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2011 comes into force
Implementation date: 6 April 2011
The Order sets the low earnings threshold, which is the amount by reference to which the surplus earnings bands are determined for the purpose of calculating the state second pension in a state retirement pension, at £14,400 for the tax years following 2010/2011. It makes corresponding provision to an Order made in Great Britain. The Order can be viewed on the UK legislation website.