The Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2007 No. 164

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Statutory Rules of Northern Ireland

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STATUTORY RULES OF NORTHERN IRELAND

2007 No. 164
SOCIAL SECURITY
The Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2007

	Made	12th March 2007
	Coming into operation	6th April 2007

This Order is made in exercise of the powers conferred by section 130A of the Social Security Administration (Northern Ireland) Act 1992[1] and now vested in the Department for Social Development[2].

     The Secretary of State for Work and Pensions has made an Order[3] under section 148A of the Social Security Administration Act 1992[4].

     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) 2007 and shall come into operation on 6th April 2007.

Low earnings threshold
     2. It is hereby directed that, for the purposes of the Contributions and Benefits Act[5], the low earnings threshold[6] for the tax years following the tax year 2006–2007 shall be £13,000.

Sealed with the Official Seal of the Department for Social Development on

12th March 2007

L.S.

B McGahan
A senior officer of the Department for Social Development

EXPLANATORY NOTE

(This note is not part of the Order)

This Order, which corresponds to an Order (S.I. 2007/776) 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 2006-2007 shall be £13,000. 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.

Notes:

[1] 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.))back

[2] See Article 8(b) of S.R. 1999 No. 481 back

[3] S.I. 2007/776 back

[4] 1992 c. 5 back

[5] 1992 c. 7 back

[6] 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. 2006 No. 71 back

ISBN 978 0 337 96933 1

Prepared 20 March 2007

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	Statutory Rules of Northern Ireland
You are here: BAILII >> Databases >> Statutory Rules of Northern Ireland >> The Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2007 No. 164 URL: http://www.bailii.org/nie/legis/num_reg/2007/20070164.html