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(1) (deemed earnings factors); or

(b)

in relation to Northern Ireland, section 44A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2) (deemed earnings factors);

“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.

(1)

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.