Explanatory note

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.