The Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2008
Made: 13th March 2008
Coming into operation: 6th April 2008
Accordingly the Department for Social Development makes the following Order.
Citation and commencement
1
This Order may be cited as the Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2008 and shall come into operation on 6th April 2008.
Low earnings threshold
2
It is hereby directed that, for the purposes of the Contributions and Benefits Act[^f00005], the low earnings threshold[^f00006] for the tax years following the tax year 2007-2008 shall be £13,500.
Signed
Sealed with the Official Seal of the Department for Social Development on 13th March 2008
John O’Neill — A senior officer of the Department for Social Development
Explanatory note
(This note is not part of the Order)
EXPLANATORY NOTE
This Order, which corresponds to an Order (S.I. 2008/726) made by the Secretary of State for Work and Pensions under section 148A of the Social Security Administration Act 1992, directs that the low earnings threshold, for the purposes of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, for the tax years following 2007-2008 shall be £13,500. The low earnings threshold is used for the purposes of calculating entitlement to the additional pension (the state second pension) in a state retirement pension.
Footnotes
[^f00001]: 1992 c. 8; section 130A was inserted by section 32 of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c. 4 (N.I.))
[^f00002]: See Article 8(b) of S.R. 1999 No. 481
[^f00003]: S.I. 2008/726
[^f00004]: 1992 c. 5
[^f00005]: 1992 c. 7
[^f00006]: See section 44A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 as inserted by section 29(3) of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 and amended by paragraph 30 of Schedule 1 to the National Insurance Contributions Act 2002 (c. 19), subject to section 8(2) of that Act, and by Article 2(2)(a)(i) of S.R. 2002 No. 321; see also Article 2 of S.R. 2007 No. 164
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