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Statutory Rules of Northern Ireland
Social Security
Made
7th February 2012
1. This Order may be cited as the Social Security Pensions (Flat Rate Introduction Year) Order (Northern Ireland) 2012.
2. For the purpose of the definition of “the flat rate introduction year” in section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, the flat rate introduction year is 2012–13.
Sealed with the Official Seal of the Department for Social Development on 7th February 2012
(L.S.)
Anne McCleary
A senior officer of the Department for Social Development
(This note is not part of the Order)
This Order provides that the flat rate introduction year, which will be used for the purposes of calculating additional State Pension, shall be the tax year beginning 6th April 2012.
1992 c. 7; see the definition of “the flat rate introduction year” as inserted in section 121(1) by section 9(4) of the Pensions Act (Northern Ireland) 2008 (c. 1 (N. I.)); section 171(1) was amended by paragraph 5 of Schedule 4 to the Tax Credits Act 2002 (c. 21)
See Article 8(b) of S.R. 1999 No. 481
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