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.
2. It is hereby directed that, for the purposes of the Contributions and Benefits Act(1), the low earnings threshold(2) for the tax years following the tax year 2007-2008 shall be £13,500.
Sealed with the Official Seal of the Department for Social Development on 13th March 2008
(L.S.)
John O’Neill
A senior officer of the Department for Social Development