This Order appoints the tax year 2002-03 as the “first appointed year” for the purposes of the definition of that expression in section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the 1992 Act”). 2002-03 is therefore the first tax year in which the provisions governing the State Second Pension, which reform the current State Earnings Related Pension Scheme and were introduced by sections 29-33 of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (“the 2000 Act”), will be in operation.
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