This Order appoints the tax year 2002-03 as the “first appointed year” for the purposes of the definition of that expression in section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the 1992 Act”). 2002-03 is therefore the first tax year in which the provisions governing the State Second Pension, which reform the current State Earnings Related Pension Scheme and were introduced by sections 29-33 of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (“the 2000 Act”), will be in operation.

Section 121(1) of the 1992 Act, the enabling power under which this Order is made, was amended by section 33(14) of the 2000 Act. The Child Support, Pensions and Social Security (2000 Act) (Commencement No. 1) Order (Northern Ireland) 2000 (S.R. 2000 No. 358 (C.16)) provides for the coming into operation of section 33 of the 2000 Act, for the purpose only of making regulations or an order appointing the first or second appointed year, on 8th January 2001 and the Child Support, Pensions and Social Security (2000 Act) (Commencement No. 4) Order (Northern Ireland) 2001 (S.R. 2001 No. 34 (C.1)) provides that that section will come into operation, for all other purposes, on 6th April 2002.