The Social Security Pensions (Flat Rate Introduction Year) Order (Northern Ireland) 2012

Statutory Rules of Northern Ireland

2012 No. 40

Social Security

The Social Security Pensions (Flat Rate Introduction Year) Order (Northern Ireland) 2012

Made

7th February 2012

The Department for Social Development, in exercise of the powers conferred by sections 121(1) and 171(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(1) and now vested in it(2), makes the following Order.

Citation and commencement

1.  This Order may be cited as the Social Security Pensions (Flat Rate Introduction Year) Order (Northern Ireland) 2012.

Flat Rate Introduction Year

2.  For the purpose of the definition of “the flat rate introduction year” in section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, the flat rate introduction year is 2012–13.

Sealed with the Official Seal of the Department for Social Development on 7th February 2012

(L.S.)

Anne McCleary

A senior officer of the Department for Social Development

EXPLANATORY NOTE

(This note is not part of the Order)

This Order provides that the flat rate introduction year, which will be used for the purposes of calculating additional State Pension, shall be the tax year beginning 6th April 2012.

(1)

1992 c. 7; see the definition of “the flat rate introduction year” as inserted in section 121(1) by section 9(4) of the Pensions Act (Northern Ireland) 2008 (c. 1 (N. I.)); section 171(1) was amended by paragraph 5 of Schedule 4 to the Tax Credits Act 2002 (c. 21)

(2)

See Article 8(b) of S.R. 1999 No. 481