The Social Security Pensions (Flat Rate Introduction Year) Order 2011
Citation and commencement1.
This Order may be cited as the Social Security Pensions (Flat Rate Introduction Year) Order 2011.
Flat Rate Introduction Year2.
For the purpose of the definition of “the flat rate introduction year” in section 122(1) of the Social Security Contributions and Benefits Act 1992, the flat rate introduction year is the tax year beginning 6th April 2012.
Signed by authority of the Secretary of State for Work and Pensions.
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.
A full impact assessment has not been produced for this instrument as it has no impact on the private or voluntary sectors.