The Additional Pension (First Appointed Year) Order 2001
This Order appoints the tax year 2002–03 as the “first appointed year” for the purposes of the definition of that expression in section 122(1) of the Social Security Contributions and Benefits Act 1992 (interpretation of Parts I to VI of that 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 30-35 of the Child Support, Pensions and Social Security Act 2000 (c. 19), will be in force.