7.—(1) This article applies for the purposes of section 41(1) of the Northern Ireland Act(1) (amount of minimum contributions).
(2) For the 2012-2013 tax year, the appropriate age-related percentage in respect of earnings of an earner is determined in accordance with paragraph (3) or (4).
(3) If the earnings do not exceed the low earnings threshold, the appropriate age-related percentage is the column B percentage.
(4) If the earnings exceed the low earnings threshold, then—
(a)in respect of the part of the earnings that does not exceed the low earnings threshold, the appropriate age-related percentage is the column B percentage; and
(b)in respect of the part of the earnings that exceeds the low earnings threshold, the appropriate age-related percentage is the column C percentage.
(5) In respect of earnings of an earner—
(a)the column B percentage is the percentage given in column B of the table in Schedule 2 by reference to the age of the earner on the day immediately before the start of the 2012-2013 tax year; and
(b)the column C percentage is the percentage given in column C of the table in Schedule 2 by reference to the age of the earner on the day immediately before the start of the 2012-2013 tax year.
Section 41(1) was substituted by article 135(2) of the 1995 Order and amended by paragraph 56(2) of Schedule 1 to the 1999 Order, and paragraph 12 of Schedule 7 to the Pensions (No.2) Act (Northern Ireland) 2008 (c.13 (N.I.)).