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Citation and commencement

1.  This Order may be cited as the Social Security Pensions (Flat Rate Accrual Amount) Order (Northern Ireland) 2014 and shall come into operation on 6th April 2014.

Flat Rate Accrual Amount

2.  For the purposes of paragraph 13(2) of Schedule 4B to the Contributions and Benefits Act(1), the flat rate accrual amount(2) for the tax year beginning 6th April 2014 and subsequent tax years shall be £92.00.

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