2 Low earnings threshold
It is hereby directed that, for the purposes of the Contributions and Benefits Act, the low earnings threshold for the tax years following the tax year 2003-2004 shall be £11,600.
See section 44A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7); section 44A was 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. 2003 No. 85