1 Citation and commencement
This Order may be cited as the Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2014 and shall come into operation on 6th April 2014.

2 Low earnings threshold
For the purposes of the Contributions and Benefits Act, it is directed that the low earnings threshold for the tax years following the tax year 2013-2014 shall be £15,100.
1992 c. 7
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, paragraph 31 of Schedule 1 to the Pensions Act (Northern Ireland) 2008 (c. 1 (N.I.)), paragraph 4 of Schedule 7 to the Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13 (N.I.)), Article 2(2)(a)(i) of S.R. 2002 No. 321, regulation 2(2) of S.R. 2008 No. 286 and regulation 2 of S.R. 2010 No. 200; see also Article 2 of S.R. 2013 No. 63
Sealed with the Official Seal of the Department for Social Development on 26th February 2014
(L.S.) Anne McCleary A senior officer of the Department for Social Development