Social Security Pensions (Low Earnings Threshold) Order 2010 comes into force

Implementation date: 6 April 2010

The Order prescribes that the low earnings threshold for the tax years following 2009/10 shall be £14,100. The low earnings threshold is the amount by reference to which the three surplus earnings bands are determined to calculate the additional pension in a state retirement pension. The Order can be viewed on the OPSI website.