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The Social Security Pensions (Flat Rate Accrual Amount) Order (Northern Ireland) 2013

S.R. 2013/61 · Made 12 March 2013

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Social Security

Made 12th March 2013

Coming into operation 6th April 2013

This Order is made in exercise of the powers conferred by section 130AA of the Social Security Administration (Northern Ireland) Act 1992f1 and now vested in the Department for Social Developmentf2.

The Secretary of State for Work and Pensions has made an Orderf3 under section 148AA of the Social Security Administration Act 1992f4.

Accordingly the Department for Social Development makes the following Order.

Annotations to the whole text

Footnotes

f1

1992 c. 8; section 130AA was inserted by paragraph 2 of Schedule 2 to the Pensions Act (Northern Ireland) 2008 (c. 1 (N.I.))

f2

See Article 8(b) of S.R. 1999 No. 481

f3

S.I. 2013/xxx

f4

1992 c. 5

Contents

  1. 1Citation and commencement
  2. 2Flat Rate Accrual Amount
  3. Signature
  4. Explanatory note

1Citation and commencement

This Order may be cited as the Social Security Pensions (Flat Rate Accrual Amount) Order (Northern Ireland) 2013 and shall come into operation on 6th April 2013.

2Flat Rate Accrual Amount

For the purposes of paragraph 13(2) of Schedule 4B to the Contributions and Benefits Actf1, the flat rate accrual amountf2 for the tax year beginning 6th April 2013 and subsequent tax years shall be £91.00.

Signature

Sealed with the Official Seal of the Department for Social Development on 12th March 2013

(L.S.)

Anne McCleary

A senior officer of the Department for Social Development

Explanatory note

(This note is not part of the Order)

This Order, which corresponds to an Order (S.I. 2013/529) made by the Secretary of State for Work and Pensions under section 148AA of the Social Security Administration Act 1992, directs that the flat rate accrual amount for the tax year beginning 6th April 2013, and subsequent tax years, shall be £91.00.

The flat rate accrual amount is a flat rate cash amount of additional pension which applies to accruals in the first earnings band under Schedule 4B to the Social Security Contributions and Benefits (Northern Ireland) Act 1992. This method of calculation of additional pension applies from the flat rate introduction year (the tax year beginning 6th April 2012).