1. This Order may be cited as the Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2013 and shall come into operation on 6th April 2013.
2. For the purposes of the Contributions and Benefits Act(1), it is directed that the low earnings threshold(2) for the tax years following the tax year 2012-2013 shall be £15,000.
Sealed with the Official Seal of the Department for Social Development on 12th March 2013
(L.S.)
Anne McCleary
A senior officer of the Department for Social Development