http://www.legislation.gov.uk/uksi/2002/36/contents/made

The Social Security Pensions (Low Earnings Threshold) Order 2002

Occupational pensions

King's Printer of Acts of Parliament

2011-07-04

SOCIAL SECURITY

This Order is made following a review by the Secretary of State under section 148A(1) of the Social Security Administration Act 1992 (c. 5) of the general level of earnings in Great Britain with a view to determining whether, and if so by how much, the amount of the low earnings threshold for the purposes of the Social Security Contributions and Benefits Act 1992 (c. 4) should be increased for any future tax years. As a result of that review, it appears to the Secretary of State that the general level of such earnings during the period from 1st October 1998 to 30th September 2001 has increased by 10%.