http://www.legislation.gov.uk/uksi/2011/2953/contents/made

The Social Security Pensions (Flat Rate Introduction Year) Order 2011

Occupational pensions

en

King's Printer of Acts of Parliament

2011-12-12

SOCIAL SECURITY

This Order is made under section 122(1) of the Social Security Contributions and Benefits Act 1992 (c.4), which allows for the flat rate introduction year, for the purposes of calculating additional state pension, to be designated by order. This Order designates the flat rate introduction year as the tax year beginning 6th April 2012.