Citation, commencement, interpretation and extent
1. (1) This Order may be cited as the Social Security (Reduced Rates of Class 1 Contributions, Rebates and Minimum Contributions) Order 2011 and shall come into force on 6th April 2012.
(2) In this Order—
“the 1993 Act” means the Pension Schemes Act 1993;
“the low earnings threshold”, in relation to a tax year, means the low earnings threshold for that tax year as specified in—
(a) section 44A of the Social Security Contributions and Benefits Act 1992 (deemed earnings factors); or
1992 c.4. Section 44A was inserted by section 30(3) of the 2000 Act and amended by paragraph 11 of Schedule 1 to the 2002 Act, paragraph 2 of the Schedule to S.I. 2002/1457, paragraph 34 of Schedule 1 to the 2007 Act, and paragraph 4 of Schedule 1 to the 2008 Act.
(b) in relation to Northern Ireland, section 44A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (deemed earnings factors);
1992 c.7. Section 44A was inserted by section 29(3) of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c.4 (N.I.)).
“the Northern Ireland Act” means the Pension Schemes (Northern Ireland) Act 1993.
(3) These provisions of this Order extend to England and Wales and Scotland—
(a) articles 2 to 4;
(b) this article, and the Schedules, so far as they relate to articles 2 to 4.
(4) These provisions of this Order extend to Northern Ireland—
(a) articles 5 to 7;
(b) this article, and the Schedules, so far as they relate to articles 5 to 7.