Social Security Pensions (Low Earnings Threshold) Order 2004 comes into force
Implementation date: 6 April 2004
The Order provides that the low earnings threshold for the
tax years following 2003-2004 shall be £11,600. The threshold for the tax year
2003-2004 was £11,200. 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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