The State Pension Credit Regulations (Northern Ireland) 2003

The value of any funeral plan contract and for this purpose, “funeral plan contract” means a contract under which –

• (a) the claimant makes one or more payments to another person (“the provider”);

• (b) the provider undertakes to provide, or secure the provision of, a funeral in the United Kingdom or in the Republic of Ireland for the claimant on his death; and

• (c) the sole purpose of the plan is to provide or secure the provision of a funeral for the claimant on his death.

12

Where an ex-gratia payment has been made by the Secretary of State on or after 1st February 2001 in consequence of the imprisonment or internment of –

• (a) the claimant;

• (b) the claimant’s partner;

• (c) the claimant’s deceased spouse or deceased civil partner, or

• (d) the claimant’s partner’s deceased spouse or deceased civil partner,

by the Japanese during the Second World War, an amount equal to that payment.

13

• (1) Subject to sub-paragraph (2), the amount of any trust payment made to a claimant or a claimant’s partner who is–

• (a) ... a diagnosed person;

• (b) a diagnosed person’s partner or was a diagnosed person’s partner at the time of the diagnosed person’s death;

• (c) ... a parent of a diagnosed person, a person acting in place of the diagnosed person’s parents or a person who was so acting at the date of the diagnosed person’s death.

• (2) Where a trust payment is made to–

• (a) a person referred to in sub-paragraph (1)(a) or (b), that sub-paragraph shall apply for the period beginning on and including the date on which the trust payment is made and ending on the date on which the partner dies;

• (b) a person referred to in sub-paragraph (1)(c), that sub-paragraph shall apply for the period beginning on and including the date on which the trust payment is made and ending 2 years after that date.

• (3) Subject to sub-paragraph (4), the amount of any payment by a person to whom a trust payment has been made or of any payment out of the estate of a person to whom a trust payment has been made, which is made to a claimant or a claimant’s partner who is–

• (a) ... the diagnosed person;

• (b) a diagnosed person’s partner or was a diagnosed person’s partner at the date of the diagnosed person’s death, or

• (c) ... a parent of a diagnosed person, a person acting in place of the diagnosed person’s parents or a person who was so acting at the date of the diagnosed person’s death.

• (4) Where a payment referred to in sub-paragraph (3) is made to–

• (a) a person referred to in sub-paragraph (3)(a) or (b), that sub-paragraph shall apply for the period beginning on and including the date on which the trust payment is made and ending on the date on which the partner dies;

• (b) a person referred to in sub-paragraph (3)(c), that sub-paragraph shall apply for the period beginning on and including the date on which the trust payment is made and ending 2 years after that date.

• (5) In this paragraph, a reference to a person –

• (a) being the diagnosed person’s partner;

• (b) acting in place of the diagnosed person’s parents,

at the date of the diagnosed person’s death shall include a person who would have been such a person or a person who would have been so acting, but for the diagnosed person residing in a residential care home, nursing home or an independent hospital.

• (6) In this paragraph –

• “diagnosed person” means a person who has been diagnosed as suffering from, or who, after his death, has been diagnosed as having suffered from, variant Creutzfeldt-Jakob disease;

• “relevant trust” means a trust established out of funds provided by the Secretary of State in respect of persons who suffered, or who are suffering, from variant Creutzfeldt-Jakob disease for the benefit of persons eligible for payments in accordance with its provisions;

• “trust payment” means a payment under a relevant trust.

14

• (1) The amount of any payment, other than a war disablement pension or a war widow’s or widower’s pension, to compensate for the fact that the claimant, the claimant’s partner, the claimant’s deceased spouse or deceased civil partner or the claimant’s partner’s deceased spouse or deceased civil partner –

• (a) was a slave labourer or a forced labourer;

• (b) had suffered property loss or had suffered personal injury, or

• (c) was a parent of a child who had died,

during the Second World War.

• (2) In sub-paragraph (1), “war disablement pension” and “war widow’s or widower’s pension” include any payment described in regulation 15(5)(ac).

15

• (1) Any payment made under the Macfarlane Trust, the Macfarlane (Special Payments) Trust, the Macfarlane (Special Payments) (No. 2) Trust (“the Trusts”), the Fund, the Eileen Trust , the Independent Living Fund (2006) , the Skipton Fund or the London Bombings Relief Charitable Fund (2006) .

• (2) Any payment by or on behalf of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person, which derives from a payment made under any of the Trusts to which sub-paragraph (1) refers and which is made to or for the benefit of that person’s partner or former partner from whom he is not, or where that person has died was not, estranged or divorced or with whom he has formed a civil partnership that has not been dissolved or, where that person has died, had not been dissolved at the time of that person’s death.

• (3) Any payment by or on behalf of the partner or former partner of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person provided that the partner or former partner and that person are not, or if either of them has died were not, estranged or divorced or, where the partner or former partner and that person have formed a civil partnership, the civil partnership has not been dissolved or, if either of them has died, had not been dissolved at the time of the death, which derives from a payment made under any of the Trusts to which sub-paragraph (1) refers and which is made to or for the benefit of the person who is suffering from haemophilia or who is a qualifying person.

• (4) Any payment by a person who is suffering from haemophilia or who is a qualifying person, which derives from a payment under any of the Trusts to which sub-paragraph (1) refers, where –

• (a) that person has no partner or former partner from whom he is not estranged or divorced or with whom he has formed a civil partnership that has not been dissolved, nor any child who is or had been a member of that person’s household, and

• (b) the payment is made either –

• (i) to that person’s parent or step-parent, or

• (ii) where that person at the date of the payment is a child or a student who has not completed his full-time education and has no parent or step-parent, to any person standing in the place of his parent,

but only for a period from and including the date of the payment until the end of 2 years from that person’s death.

• (5) Any payment out of the estate of a person who suffered from haemophilia or who was a qualifying person, which derives from a payment under any of the Trusts to which sub-paragraph (1) refers, where –

• (a) that person at the date of his death (the relevant date) had no partner or former partner from whom he was not estranged or divorced or with whom he had formed a civil partnership that had not been dissolved, nor any child who was or had been a member of his household, and

• (b) the payment is made either –

• (i) to that person’s parent or step-parent, or

• (ii) where that person at the relevant date was a child or a student who had not completed his full-time education and had no parent or step-parent, to any person standing in place of his parent,

but only for a period of 2 years from and including the relevant date.

• (6) In the case of a person to whom or for whose benefit a payment referred to in this paragraph is made, any capital resource which derives from any payment of income or capital made under or deriving from any of the Trusts.

• (7) For the purposes of sub-paragraphs (2) to (6), any reference to the Trusts shall be construed as including a reference to the Fund , the Eileen Trust , the Skipton Fund and the London Bombings Relief Charitable Fund.

• (8) In this paragraph –

• “child” means any person who is a qualifying young person or a child for the purposes of Part IX of the Contributions and Benefits Act (child benefit);

• “course of study” means any course of study, whether or not it is a sandwich course and whether or not a grant is made for undertaking or attending it;

• “qualifying course” means a qualifying course as defined for the purposes of Parts II and IV of the Jobseeker’s Allowance Regulations;

• “sandwich course” has the meaning given in regulation 5(2) of the Education (Student Support) Regulations (Northern Ireland) 2000[^f00091], regulation 5(2) of the Education (Student Support) Regulations 2001[^f00092] or regulation 5(2) of the Education (Student Loans) (Scotland) Regulations 2000[^f00093], as the case may be;

• “student” means a person, other than a person in receipt of a training allowance, who is attending or undertaking –a course of study at an educational establishment, ora qualifying course;

• “training allowance” means an allowance (whether by way of periodical grants or otherwise) payable –out of public funds by a government department or by or on behalf of the Department for Employment and Learning;to a person for his maintenance or in respect of a member of his family, andfor the period, or part of the period, during which he is following a course of training or instruction provided by, or in pursuance of arrangements made with, that department or approved by that department in relation to him or so provided or approved by or on behalf of the Department for Employment and Learning,but it does not include an allowance paid by any government department to or in respect of a person by reason of the fact that he is following a course of full-time education, other than under arrangements made under section 1 of the Employment and Training Act (Northern Ireland) 1950 or is training as a teacher.

16

• (1) An amount equal to the amount of any payment made in consequence of any personal injury to the claimant or, if the claimant has a partner, to the partner.

• (2) Where the whole or part of the payment is administered –

• (a) by the High Court or the County Court under the provisions of Order 80 or 109 of the Rules of the Supreme Court (Northern Ireland) 1980 or by a County Court under Order 44 of the County Court Rules (Northern Ireland) 1981 or Article 21 of the County Courts (Northern Ireland) Order 1980 on behalf of a person where the payment can only be disposed of by order or direction of any such court; or

• (b) in accordance with the terms of a trust established for the benefit of the claimant or his partner,

the whole of the amount so administered.

17

Any amount specified in paragraphs 18 to 20 or 20B –

• (a) in a case where there is an assessed income period, until the end of that period or until the expiration of one year from the date of payment, whichever is the later, or

• (b) in any other case, for a period of one year beginning with and including the date of receipt.

18

Amounts paid under a policy of insurance in connection with the loss of or damage to the property occupied by the claimant as his home and to his personal possessions.

19

So much of any amounts paid to the claimant or deposited in the claimant’s name for the sole purpose of –

• (a) purchasing premises which the claimant intends to occupy as his home, or

• (b) effecting essential repairs or alterations to the premises occupied or intended to be occupied by the claimant as his home.

20

• (1) Any amount paid –

• (a) by way of arrears of benefit;

• (b) by way of compensation for the late payment of benefit;

• (c) in lieu of the payment of benefit, or

• (d) by way of any payment made by the Northern Ireland Housing Executive to or on behalf of the claimant or his partner relating to a service which is provided to develop or sustain the capacity of the claimant or his partner to live independently in his accommodation.

• (2) In paragraph (1) “benefit” means –

• (a) attendance allowance under section 64 of the Contributions and Benefits Act;

• (b) disability living allowance;

• (c) income support;

• (d) income-based jobseeker’s allowance;

• (e) housing benefit;

• (f) state pension credit;

• (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (h) an increase of a disablement pension under section 104 of the Contributions and Benefits Act (increase where constant attendance needed), and any further increase of such a pension under section 105 of that Act (increase for exceptionally severe disablement);

• (i) any amount included on account of the claimant’s exceptionally severe disablement or need for constant attendance, in a war disablement pension or any other such amount described in regulation 15(5)(ac) ;

• (j) council tax benefit;

• (k) social fund payments;

• (l) child benefit;

• (m) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (n) child tax credit under the Tax Credits Act 2002.

• (o) income-related employment and support allowance.

21

Where a capital asset is held in a currency other than sterling, any banking charge or commission payable in converting that capital into sterling.

22

The value of the right to receive income from an occupational or personal pension scheme.

23

The value of a right to receive income under a retirement annuity contract.

PART II — capital disregarded only for the purposes of determining deemed income

24

The value of the right to receive any income under a life interest.

25

The value of the right to receive any rent except where the claimant has a reversionary interest in the property in respect of which rent is due.

26

The value of the right to receive any income under an annuity or the surrender value (if any) of such an annuity.

27

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28

Where property is held under a trust, other than –

• (a) a charitable trust within the meaning of the Charities Act 1993[^f00099], or

• (b) a trust set up with any payment to which paragraph 16 of this Schedule applies,

and under the terms of the trust, payments fall to be made, or the trustees have a discretion to make payments, to or for the benefit of the claimant or the claimant’s partner, or both, that property.

SCHEDULE 6 — SUMS DISREGARDED FROM CLAIMANT'S EARNINGS

1

• (1) In a case where a claimant is a lone parent, £20 of earnings.

• (2) In this paragraph –

• “lone parent” means a person who has no partner and who is responsible for, and a member of the same household as, a child;

• “child” means a person who is a qualifying young person or a child for the purposes of Part IX of the Contributions and Benefits Act.

2

• (1) In a case of earnings from employment to which sub-paragraph (2) applies, £20.

• (2) This paragraph applies to employment –

• (a) as a part-time fireman in a fire brigade maintained in pursuance of the Fire Services (Northern Ireland) Order 1984[^f00100];

• (b) as an auxiliary coastguard in respect of coast rescue activities;

• (c) in the manning or launching of a lifeboat if the employment is part-time;

• (d) a member of any territorial or reserve force prescribed in Part I of Schedule 6 to the Social Security (Contributions) Regulations 2001[^f00101];

• (e) a person in the army whose service is restricted to part-time service in Northern Ireland pursuant to section 1 of the Army Act 1992[^f00102], regulations made under section 2 of the Armed Forces Act 1966[^f00103], or the terms of his commission;

• (f) a part-time member of the Police Service of Northern Ireland Reserve appointed under section 37 of the Police (Northern Ireland) Act 2000[^f00104].

3

• (1) If the claimant or one of the partners is a carer, or both partners are carers, £20 of any earnings received from his or their employment.

• (2) In this paragraph the claimant or his partner is a carer if paragraph 4 of Part II of Schedule 1 (amount applicable for carers) is satisfied in respect of him.

4

• (1) £20 is disregarded if the claimant or, if he has a partner, his partner –

• (a) is in receipt of –

• (i) long-term incapacity benefit under section 30A of the Contributions and Benefits Act[^f00105];

• (ii) severe disablement allowance under section 68 of that Act;

• (iii) attendance allowance;

• (iv) disability living allowance under section 71 to 76 of that Act;

• (v) any mobility supplement under Article 20 of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 2006 (including such a supplement by virtue of any other scheme or order) or under Article 25A of the Personal Injuries (Civilians) Scheme 1983[^f00107];

• (vi) the disability element or the severe disability element of working tax credit under Schedule 2 to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002[^f00108],...

• (vii) employment and support allowance, or

• (b) is or are registered as blind in a register compiled by a Health and Social Services Board established under Article 16 of the 1972 Order.

• (2) Subject to sub-paragraph (4), £20 is disregarded if the claimant or, if he has a partner, his partner has, within a period of 8 weeks ending on the day in respect of which the claimant first satisfies the conditions for entitlement to state pension credit, had an award of income support , income-based jobseeker’s allowance or income-related employment and support allowance and –

• (a) £20 was disregarded in respect of earnings taken into account in that award;

• (b) the person whose earnings qualified for the disregard continues in employment after the termination of that award.

• (3) Subject to sub-paragraph (4), £20 is disregarded if the claimant or, if he has a partner, his partner, immediately before attaining pensionable age –

• (a) had an award of state pension credit, and

• (b) a disregard under paragraph 4(1)(a)(i) or (ii) was taken into account in determining that award.

• (4) The disregard of £20 specified in sub-paragraphs (2) and (3) applies so long as there is no break, other than a break which does not exceed 8 weeks –

• (a) in a case to which sub-paragraph (2) refers, in a person’s entitlement to state pension credit or in employment following the first day in respect of which state pension credit is awarded, or

• (b) in a case where sub-paragraph (3) applies, in the person’s entitlement to state pension credit since attaining pensionable age.

5

Except where the claimant or his partner qualifies for a £20 disregard under paragraphs (1) to (4) –

• (a) £5 shall be disregarded if a claimant who has no partner has earnings;

• (b) £10 shall be disregarded if a claimant who has a partner has earnings.

6

Any earnings, other than any amount referred to in regulation 17(9)(b), derived from any employment which ended before the day in respect of which the claimant first satisfies the conditions for entitlement to state pension credit.

7

Any banking charges or commission payable in converting to sterling payments of earnings made in a currency other than sterling.

Signed

Sealed with the Official Seal of the Department for Social Development on 21st January 2003.

John O'Neill — Senior Officer of the — Department for Social Development

Explanatory note

(This note is not part of the Regulations.)

These Regulations are made either by virtue of, or in consequence of, provisions in the State Pension Credit Act (Northern Ireland) 2002 (c. 14) (“the Act).

Part I of these Regulations contains provisions relating to citation, commencement and interpretation.

In Part II of the Regulations, regulations 2 to 5 contain provisions relating to claimants who are absent from Northern Ireland. Regulations 6 and 7 relate to the amounts of the guarantee credit and savings credit. Provision is included for additional amounts to be included when the claimant or his partner is severely disabled or has housing costs (Schedules 1 and 2).

Regulation 9 specifies the income which is to be taken into account in determining the amount of any savings credit.

Under section 6 of the Act, assessed income periods are with certain exceptions set when a decision is made awarding state pension credit. Regulations 10 and 12 contain provisions relating to changes in income during the assessed income period and to the ending of that period.

Part III of these Regulations contains provision for the calculation of income and capital. “Income” is defined for the purposes of the Act in section 15(1) of that Act but section 15 also contains powers enabling further provisions to be made in Regulations. Regulation 15 contains provisions about income, including (at regulation 15(6)) provision for a deemed weekly income on capital over £6,000 (£10,000 if the claimant is in certain residential accommodation) at a rate of £1 for every £500. Other provisions relate to notional income (regulation 18) and income paid to third parties (regulation 24). Regulations 20 to 24 contain provisions relating to the calculation of capital, including capital held outside the United Kingdom, capital jointly held and notional capital. Regulation 22 provides for a diminishing notional capital rule. Schedules 4 to 6 provide for certain capital and income to be disregarded in the calculation of the claimant’s capital and income.

Part IV contains separate provision relating to the reduction in state pension credit in a case where the claimant has been convicted of benefit offences on at least 2 separate occasions.

These Regulations are made by virtue of or in consequence of provisions in the Act. The Regulations are made before the end of the period of six months beginning with the coming into operation of the relevant provisions and are, accordingly, exempt, by virtue of section 150(5)(b) of the Social Security Administration (Northern Ireland) Act 1992 (c. 8), from reference to the Social Security Advisory Committee.

These Regulations do not impose any charge on business.

Footnotes

[^f00001]: 1992 c. 7

[^f00002]: See Article 8(b) of S.R. 1999 No. 481

[^f00003]: 2001 c. 17 (N.I.); sections 6(4A) and 8(4A) were inserted respectively by paragraphs 33(a) and 34(b) of Schedule 2 to the State Pension Credit Act (Northern Ireland) 2002

[^f00004]: 2002 c. 14 (N.I.)

[^f00005]: See section 150(5)(b) of the Social Security Administration (Northern Ireland) Act 1992 (c. 8)

[^f00007]: S.I. 1983/686; relevant amending instrument is S.I. 1984/1675

[^f00008]: S.R. 1987 No. 465

[^f00009]: S.R. 1987 No. 459

[^f00010]: S.R. 1996 No. 198

[^f00013]: 1953 c. 18 (N.I.)

[^f00015]: 1954 c. 33 (N.I.)

[^f00021]: Article 5 was amended by the Mental Health (Northern Ireland) Order S.I. 1986/595 (N.I. 14) and the Health and Social Security (Northern Ireland) Order (S.I. 1984/1158 (N.I. 18))

[^f00022]: S.I. 1972/1265 (N.I. 14)

[^f00023]: Article 14A was inserted by paragraph 2 of Schedule 1 to the Registered Homes (Northern Ireland) Order 1992 (S.I. 1992/3204 (N.I. 20))

[^f00024]: S.I. 1991/194 (N.I. 1); paragraph 13 of Schedule 3 was amended by Schedule 1 to the Health and Personal Social Services (Northern Ireland) Order 1994 (S.I. 1994/429 (N.I. 2))

[^f00025]: 1953 c. 18 (N.I.)

[^f00026]: 1999 c. 33

[^f00027]: S.I. 1995/2705 (N.I. 15)

[^f00028]: S.I. 1998/1506 (N.I. 10)

[^f00029]: See in particular paragraph 4(2)(b) of Schedule 8

[^f00030]: Bereavement payment was introduced by Article 51 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))

[^f00031]: Part XIIZA was inserted by Article 5 of the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))

[^f00032]: Part XIIZB was inserted by Article 6 of the Employment (Northern Ireland) Order 2002

[^f00033]: S.R. 1979 No. 242

[^f00034]: Section 30DD was inserted by Article 60 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 and section 30E was inserted by Article 5(1) of the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))

[^f00036]: S.I. 1979/925 (N.I. 9); amended by section 22 of the Social Security (Northern Ireland) Order 1985 (S.I. 1985/1209 (N.I. 16))

[^f00037]: The Scheme is set out in the Appendix to S.I. 1982/719

[^f00039]: 1837 c. 2

[^f00040]: 1937 c. 32

[^f00041]: 1952 c. 37

[^f00042]: 1972 c. 7

[^f00043]: 1975 c. 82

[^f00044]: 1992 c. 4

[^f00045]: 1993 c. 49

[^f00047]: 1980 c. 46

[^f00048]: S.R. 2002 No. 79

[^f00049]: S.I. 1972/1265 (N.I. 14)

[^f00050]: Paragraph 2 was amended by regulation 18 of S.R.1988 No. 318, regulation 2 of S.R.1996 No. 476, regulation 2 of S.R. 1999 No. 382 and regulation 2 of S.R. 2000 No. 245

[^f00051]: Paragraph 2 was amended by regulation 2 of S.R. 1996 No. 476, regulation 2 of S.R.1999 No. 382 and regulation 2 of S.R. 2000 No. 245

[^f00052]: Paragraph 2A was inserted by regulation 2(6) of S.R.1993 No. 149 and amended by regulation 4(4) of S.R. 1993 No. 165, regulation 2(2) of S.R.1993 No.235, regulation 4(17)(b) of S.R.1993 No.373, paragraph 1(f) of Schedule 12 to S.R. 1994 No. 65 and regulation 7(4)(a) of S.R. 1997 No. 412

[^f00053]: Paragraph 3 was amended by regulation 7(4)(b) of S.R. 1997 No. 412 and paragraph 53(3) of Schedule 2 to S.R. 2000 No. 350

[^f00054]: Paragraph 3 was amended by regulation 18 of S.R. 1988 No. 318, regulation 5(4)(a) of S.R. 1996 No. 288 and regulation 8 of S.R. 1998 No. 112

[^f00055]: Paragraph 4 was amended by regulation 9(4)(a) of S.R. 1996 No. 288 and regulation 10 of S.R. 1998 No. 112

[^f00056]: Paragraph 14 was amended by regulation 10(4)(d) of S.R. 1992 No. 6 and regulation 4(17)(c) of S.R. 1993 No. 373

[^f00057]: Paragraph 13A was substituted by regulation 2(c)(ii) of S.R. 2000 No. 367

[^f00058]: Paragraph 15A was inserted by regulation 4(c)(ii) of S.R. 2000 No. 367

[^f00059]: S.R. 1987 No. 460

[^f00060]: Paragraph 1 was amended by regulation 22 of, and paragraph 17(a)(i) of Schedule 1 to, S.R. 1988 No. 318, regulation 19(a) of S.R. 1988 No. 431, regulation 19(9) of S.R.1990 No. 131 and regulation 5(5)(a) of S.R. 1996 No. 288

[^f00061]: Paragraph 1 was amended by regulation 18 of S.R. 1996 No. 356 and regulation 31(2) of S.R. 1996 No. 358

[^f00064]: Section 167E was inserted by Article 8(1) of the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))

[^f00065]: 1993 c. 39

[^f00066]: The definition of “benefit week” was amended by regulation 2(a) of S.R. 1988 No. 318

[^f00067]: The definition of “benefit week” was amended by regulation 2(2)(a) of S.R. 1996 No. 358

[^f00068]: Part VIII was amended by Articles 66 and 67 of, and paragraph 53(3) and (4) of Schedule 6 to, the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))

[^f00069]: Paragraph 5A was inserted by regulation 2 of S.R. 1994 No.138 and revoked by Schedule 4 to S.R. 1995 No. 301

[^f00070]: Regulation 75 was substituted by regulation 8 of S.R. 1997 No. 541 and paragraph (1)(a) was amended by regulation 4(2) of S.R. 1998 No. 182, regulation 2(4) of S.R. 2000 No. 197 and paragraph 32 of Schedule 2 to S.R. 2000 No. 350

[^f00072]: S.I. 1977/2157 (N.I. 28)

[^f00083]: S.I. 1983/686; Article 25A was inserted by Article 3 of S.I. 1983/1164

[^f00085]: Relevant amending instruments are S.I. 1994/2021 and S.I. 1995/445

[^f00086]: Copies of “the Dispensing Instruments” are available from the Department for Social Development, Social Security Policy and Legislation Division, Stormont Estate, Belfast BT4 3SJ

[^f00087]: Section 39A was inserted by Article 52(2) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))

[^f00088]: 1988 c. 1

[^f00091]: S.R. 2000 No. 213

[^f00092]: S.I. 2001 No. 951

[^f00093]: S.I. 2000/200

[^f00099]: 1993 c. 10

[^f00100]: S.I. 1984/1821 (N.I. 11)

[^f00101]: S.I. 2001/1004

[^f00102]: 1992 c. 39

[^f00103]: 1966 c. 45; section 2 was amended by section 2 of the Army Act 1992

[^f00104]: 2000 c. 32

[^f00105]: Section 30A was inserted by Article 3(1) of the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12)) and amended by Article 61 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))

[^f00107]: S.I. 1983/686; Article 25A was amended by S.I. 1983/1164 and 1540 and 1986/628

[^f00108]: S.I. 2002/2005

Earnings of employed earners

17A

• (1) For the purposes of state pension credit, the provisions of this regulation which relate to the earnings of employed earners, shall have effect in place of those prescribed for such earners in the Computation of Earnings Regulations.

• (2) Subject to paragraphs (3), (4) and (5), “earnings” in the case of employment as an employed earner, means any remuneration or profit derived from that employment and includes—

• (a) any bonus or commission;

• (b) any payment in lieu of remuneration except any periodic sum paid to a claimant on account of the termination of his employment by reason of redundancy;

• (c) any payment in lieu of notice;

• (d) any holiday pay;

• (e) any payment by way of a retainer;

• (f) any payment made by the claimant’s employer in respect of expenses not wholly, exclusively and necessarily incurred in the performance of the duties of the employment, including any payment made by the claimant’s employer in respect of—

• (i) travelling expenses incurred by the claimant between his home and place of employment,

• (ii) expenses incurred by the claimant under arrangements made for the care of a member of his family owing to the claimant’s absence from home;

• (g) the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person’s earnings in accordance with Part V of Schedule 3 to the Social Security (Contributions) Regulations 2001;

• (h) statutory sick pay and statutory maternity pay payable by the employer under the Contributions and Benefits Act;

• (i) statutory paternity pay payable under Part XIIZA of the Contributions and Benefits Act;

• (j) statutory adoption pay payable under Part XIIZB of the Contributions and Benefits Act;

• (k) any sums payable under a contract of service—

• (i) for incapacity for work due to sickness or injury, or

• (ii) by reason of pregnancy or confinement.

• (3) “Earnings” shall not include—

• (a) subject to paragraph (4), any payment in kind;

• (b) any payment in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the employment;

• (c) any occupational pension;

• (d) any lump sum payment made under the Iron and Steel Re-adaptation Benefits Scheme;

• (e) any payment of compensation made pursuant to an award by an employment tribunal in respect of unfair dismissal or unlawful discrimination.

• (4) Paragraph (3)(a) shall not apply in respect of any non-cash voucher referred to in paragraph (2)(g).

• (5) One half of any sum paid by a claimant by way of a contribution towards an occupational pension scheme or a personal pension scheme shall, for the purpose of calculating his earnings in accordance with this regulation, be disregarded.

• (6) In this regulation “employed earner” means a person who is gainfully employed in Northern Ireland, or the Republic of Ireland, either under a contract of service, or in an office (including elective office) with general earnings which are chargeable to income tax under the employment income Parts of the Income Tax (Earnings and Pensions) Act 2003 or, as the case may be, chargeable under the legislation of the Republic of Ireland which is analogous to those Parts.

Earnings of self-employed earners

17B

• (1) For the purposes of state pension credit, the provisions of the Computation of Earnings Regulations in their application to the earnings of self-employed earners, shall have effect in so far as provided by this regulation.

• (2) In their application to state pension credit, regulations 11 to 14 of the Computation of Earnings Regulations shall have effect as if—

• (a) “board and lodging accommodation” had the same meaning as in regulation 1(2);

• (b) “claimant” referred to a person claiming state pension credit and any partner of the claimant;

• (c) “personal pension scheme” referred to a personal pension scheme—

• (i) as defined in section 1 (categories of pension schemes) of the Pension Schemes Act 1993, or

• (ii) as defined in section 1 (categories of pension schemes) of the Pension Schemes (Northern Ireland) Act 1993.

• (3) In regulation 11 (calculation of earnings of self-employed earners), paragraph (1) shall have effect, but as if the words “Except where paragraph (2) applies” were omitted.

• (4) In regulation 12 (earnings of self-employed earners)—

• (a) paragraph (1) shall have effect;

• (b) for paragraph (2), the following provision shall have effect—

(2) Earnings does not include— (a) where a claimant occupies a dwelling as his home and he provides in that dwelling board and lodging accommodation for which payment is made, those payments; (b) any payment made by an authority to a claimant with whom a person is accommodated by virtue of arrangements made under Article 27(2)(a) of the Children (Northern Ireland) Order 1995 (provision of accommodation and maintenance for a child whom they are looking after); (c) any payment made by a voluntary organisation in accordance with Article 75(1)(a) of that Order (provision of accommodation by voluntary organisations); (d) any payment made to the claimant or his partner for a person (“the person concerned”) who is not normally a member of the claimant’s household but is temporarily in his care, by— (i) an authority, (ii) a voluntary organisation, (iii) the person concerned pursuant to Article 36(7) of the Health and Personal Social Services (Northern Ireland) Order 1972; (e) any sports award being an award made by one of the Sports Councils named in section 23(2) of the National Lottery etc. Act 1993 out of sums allocated to it for distribution under that section; (f) in sub-paragraph (d)(i) “an authority” has the same meaning as in Article 2 of the Children (Northern Ireland) Order 1995.

• (5) In regulation 13 (calculation of net profit of self-employed earners)—

• (a) for paragraphs (1) to (3), the following provision shall have effect—

(13) (1) For the purposes of regulation 11 (calculation of earnings of self-employed earners), the earnings of a claimant to be taken into account shall be— (a) in the case of a self-employed earner who is engaged in employment on his own account, the net profit derived from that employment; (b) in the case of a self-employed earner whose employment is carried on in partnership, his share of the net profit derived from that employment less— (i) an amount in respect of income tax and of social security contributions payable under the Contributions and Benefits Act calculated in accordance with regulation 14 (deduction of tax and contributions for self-employed earners), and (ii) one half of any premium paid in the period that is relevant under regulation 11 in respect of a retirement annuity contract or a personal pension scheme.

; and

• (b) paragraphs (4) to (12) shall have effect.

• (6) Regulation 14 (deduction of tax and contributions for self-employed earners) shall have effect.

Notional income

Calculation of capital in the United Kingdom

Calculation of capital outside the United Kingdom

Notional capital

Diminishing notional capital rule

Capital jointly held

Income paid to third parties

Rounding of fractions

24A

Where any calculation under this Part results in a fraction of a penny that fraction shall, if it would be to the claimant’s advantage, be treated as a penny, otherwise it shall be disregarded.

Editorial notes

[^key-00d5dac505f2d619580f287e91cfce07]: Words in Sch. 5 para. 13(2)(b) substituted (6.10.2003) by The State Pension Credit (Transitional and Miscellaneous Provisions) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/421), regs. 1(1), 2(11)(c)(vii)

[^key-01b2938d4433395f862c324b57854e9b]: Reg. 13 in operation at 6.10.2003, see reg. 1(1)

[^key-0379bd17b664a33ce497bbb56e27267f]: Reg. 9 in operation at 6.10.2003, see reg. 1(1)

[^key-05a4f18e6da4430fbc21ed7fc3fd7b75]: Reg. 17 in operation at 6.10.2003, see reg. 1(1)

[^key-06019911bcb05b4e5b77b3ef0b37545a]: Sch. 5 para. 13 in operation at 6.10.2003, see reg. 1(1)

[^key-0676e6bee6c5ae7f119e88f9d2cbf341]: Reg. 21 in operation at 6.10.2003, see reg. 1(1)

[^key-06abecfb2cf6f364e65d31d029c2f0d7]: Words in Sch. 5 para. 13(3)(a) substituted (6.10.2003) by The State Pension Credit (Transitional and Miscellaneous Provisions) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/421), regs. 1(1), 2(11)(c)(ix)

[^key-06fc290038f64e5e4709e76cbb92bde2]: Sch. 4 para. 3 in operation at 6.10.2003, see reg. 1(1)

[^key-078cdba27906a3e35ff8a2d3d6bd3451]: Words in reg. 1(2) substituted (6.10.2003) by The State Pension Credit (Consequential, Transitional and Miscellaneous Provisions) Regulations (Northern Ireland) 2003 (S.R. 2003/191), regs. 1(2)(b), 23(2)(b) (with regs. 34-36)

[^key-07ff642217e5ce4b87b4a789f928f47d]: Reg. 7(2): sums confirmed (7.4.2003) by The Social Security Benefits Up-rating Order (Northern Ireland) 2003 (S.R. 2003/155), arts. 1(1)(d), 24(3)(b)

[^key-089a60fdc02739912c71579b42ea7e4a]: Sch. 2 para. 4 in operation at 6.10.2003, see reg. 1(1)

[^key-08fee6a81b61b408e276cabd2a11841d]: Sch. 5 para. 11 in operation at 6.10.2003, see reg. 1(1)

[^key-0d4f8c67eca35b671738495beeb6e12f]: Sch. 5 para. 6 in operation at 6.10.2003, see reg. 1(1)

[^key-0d6bc1012c961dc4b7ab8c1e2b7194f2]: Words in reg. 5(1)(d) omitted (6.10.2003) by virtue of The State Pension Credit (Transitional and Miscellaneous Provisions) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/421), regs. 1(1), 2(5)(a)(i)

[^key-0e426146543d542f879d176340e5117e]: Sch. 2 para. 7(4A)-(4C) inserted (6.10.2003) by The State Pension Credit (Consequential, Transitional and Miscellaneous Provisions) Regulations (Northern Ireland) 2003 (S.R. 2003/191), regs. 1(2)(b), 23(7)(b)(iii) (with regs. 34-36)

[^key-11046c1942bb2e092c5b9b087e80c956]: Words in reg. 7(1)(a)-(c) confirmed (7.4.2003) by The Social Security Benefits Up-rating Order (Northern Ireland) 2003 (S.R. 2003/155), arts. 1(1)(d), 24(3)(a)

[^key-122ecbbc00845bb2633823b1d234aaea]: Reg. 1 in operation at 6.10.2003, see reg. 1(1)

[^key-1342c4469f65d70a6556fd33b13f2bcc]: Reg. 22 in operation at 6.10.2003, see reg. 1(1)

[^key-13799420e204e8268fd08fe22a666415]: Sch. 2 para. 15 in operation at 6.10.2003, see reg. 1(1)

[^key-13def08f23411edbccc2ae9361618925]: Sch. 5 para. 20 in operation at 6.10.2003, see reg. 1(1)

[^key-14aa253fd92930fede0dbca48562fd91]: Sch. 1 para. 6 in operation at 6.10.2003, see reg. 1(1)

[^key-152376f0a4103ff1a4483f9e779b8876]: Words in Sch. 5 para. 13(2) inserted (6.10.2003) by The State Pension Credit (Transitional and Miscellaneous Provisions) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/421), regs. 1(1), 2(11)(c)(v)

[^key-153c3e6eedf6bc11f4bb5e459c283b79]: Sch. 5 para. 20(2)(g) omitted (6.10.2003) by virtue of The State Pension Credit (Transitional and Miscellaneous Provisions) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/421), regs. 1(1), 2(11)(e)(i)

[^key-166237fc474b499d055a5ee83fbe5168]: Reg. 16 in operation at 6.10.2003, see reg. 1(1)

[^key-1bb90c923eee79197fc1e84548d99cf3]: Reg. 5(1)(g) omitted (6.10.2003) by virtue of The State Pension Credit (Transitional and Miscellaneous Provisions) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/421), regs. 1(1), 2(5)(a)(iii)

[^key-1c92b190cbcaf04799ea8ec750d74128]: Word in reg. 15(5)(f) substituted (6.10.2003) by The State Pension Credit (Transitional and Miscellaneous Provisions) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/421), regs. 1(1), 2(7)(a)

[^key-1facd82eaf321ce38e881ffeb9ff1760]: Sch. 1 para. 1 in operation at 6.10.2003, see reg. 1(1)

[^key-2135ee955896df0bf91866f0f7fcbbf8]: Reg. 17(11) added (6.10.2003) by The State Pension Credit (Transitional and Miscellaneous Provisions) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/421), regs. 1(1), 2(8)(b)

[^key-214770feb535ead52acb5964fc7fe2fc]: Reg. 10 in operation at 6.10.2003, see reg. 1(1)

[^key-216490d0a571c2f6add01fc886bf747f]: Sch. 2 para. 7(1): sums specified (7.4.2003) by The Social Security Benefits Up-rating Order (Northern Ireland) 2003 (S.R. 2003/155), arts. 1(1)(d), 24(6), Sch. 14

[^key-238458c534c4461533177f48a833cf42]: Sch. 6 para. 4 in operation at 6.10.2003, see reg. 1(1)

[^key-2395e60e8603e8ec0314ade1b3724261]: Words in Sch. 5 para. 13(4)(a) substituted (6.10.2003) by The State Pension Credit (Transitional and Miscellaneous Provisions) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/421), regs. 1(1), 2(11)(c)(xiii)

[^key-24705fbc7a317ae846abf6dc32b70496]: Reg. 24A inserted (6.10.2003) by The State Pension Credit (Consequential, Transitional and Miscellaneous Provisions) Regulations (Northern Ireland) 2003 (S.R. 2003/191), regs. 1(2)(b), 23(5) (with regs. 34-36)

[^key-249c8bf05771fe95af74fba64466de46]: Sch. 2 para. 2 in operation at 6.10.2003, see reg. 1(1)

[^key-24c0a3aea3bfa69a373d64e8b0981b38]: Sch. 5 para. 25 in operation at 6.10.2003, see reg. 1(1)

[^key-262735fdd98d3414a6541718792b74fe]: Words in Sch. 5 para. 13(1) substituted (6.10.2003) by The State Pension Credit (Transitional and Miscellaneous Provisions) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/421), regs. 1(1), 2(11)(c)(i)

[^key-29edee6fbc96957b6860f5713f369d86]: Sch. 2 para. 5 in operation at 6.10.2003, see reg. 1(1)

[^key-2a0098d58657f102de2de8fe0be2d595]: Reg. 24 in operation at 6.10.2003, see reg. 1(1)

[^key-2a88b4316b787c15256cdddd2491baa9]: Sch. 5 para. 27 omitted (6.10.2003) by virtue of The State Pension Credit (Transitional and Miscellaneous Provisions) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/421), regs. 1(1), 2(11)(g)

[^key-2ad7db09221d0eed973e34dc2b8427bf]: Reg. 7(3): sum specified (7.4.2003) by The Social Security Benefits Up-rating Order (Northern Ireland) 2003 (S.R. 2003/155), arts. 1(1)(d), 24(6), Sch. 14

[^key-2c82dc79a72fcb57430d766abc9821d7]: Sch. 5 para. 7 in operation at 6.10.2003, see reg. 1(1)

[^key-2cf57e7d38c4c3a0fe984511ac414049]: Sch. 3 para. 1 in operation at 6.10.2003, see reg. 1(1)

[^key-2f26917af80dd8224790c7ab7e4d6ccc]: Sch. 2 para. 10 in operation at 6.10.2003, see reg. 1(1)

[^key-340ccb3d52c907998b8e9a2b2d3c1e40]: Sch. 5 para. 9 in operation at 6.10.2003, see reg. 1(1)

[^key-3a29a11d47acc2484a256433276d7f50]: Sch. 4 para. 5 in operation at 6.10.2003, see reg. 1(1)

[^key-3b44f3e524b15af38039239c3693f4cb]: Sch. 1 para. 3 in operation at 6.10.2003, see reg. 1(1)

[^key-3ee8861f40ac94476d0ab2eb32e0b3b6]: Sch. 1 para. 4 in operation at 6.10.2003, see reg. 1(1)

[^key-416ff9589a1059906d86b933366faeef]: Sch. 4 para. 12 in operation at 6.10.2003, see reg. 1(1)

[^key-42954fd236f823736067657edfa5f0d5]: Sch. 5 para. 22 in operation at 6.10.2003, see reg. 1(1)

[^key-4362a68ea0156fbb866dbde0435d608d]: Sch. 6 para. 6 in operation at 6.10.2003, see reg. 1(1)

[^key-453dce034a188b93e57f6355ab22a37f]: Reg. 6 in operation at 6.10.2003, see reg. 1(1)

[^key-4ef5b10b0bfec829db6fe7860ad31eeb]: Sch. 5 para. 1 in operation at 6.10.2003, see reg. 1(1)

[^key-4f935f0d3f41a933f17a6b37a0539c75]: Sch. 5 para. 20(2)(m) omitted (6.10.2003) by virtue of The State Pension Credit (Transitional and Miscellaneous Provisions) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/421), regs. 1(1), 2(11)(e)(iv)

[^key-4fd2e88732eb47af9f4ef43eca9b6f99]: Reg. 14 in operation at 6.10.2003, see reg. 1(1)

[^key-508073a679247d6271cf96e8710f6724]: Sch. 2 para. 14(2)(d): sums confirmed (7.4.2003) by The Social Security Benefits Up-rating Order (Northern Ireland) 2003 (S.R. 2003/155), arts. 1(1)(d), 24(4)(f)

[^key-5084667cad900b8428cc15822bcd0860]: Reg. 12 in operation at 6.10.2003, see reg. 1(1)

[^key-51bd7a0c09a72b333b56218fe719b503]: Sch. 2 para. 13 in operation at 6.10.2003, see reg. 1(1)

[^key-51d6218556153e80014531d5347328d6]: Sch. 5 para. 1A added (6.10.2003) by The State Pension Credit (Transitional and Miscellaneous Provisions) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/421), regs. 1(1), 2(11)(a)

[^key-51fdd43fbbf7b8545f83a61d08ce1140]: Words in Sch. 5 para. 13(3)(b) inserted (6.10.2003) by The State Pension Credit (Transitional and Miscellaneous Provisions) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/421), regs. 1(1), 2(11)(c)(x)

[^key-52a264be44b6995591bc328f1deb7a67]: Words in reg. 1(2) inserted (6.10.2003) by The State Pension Credit (Transitional and Miscellaneous Provisions) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/421), regs. 1(1), 2(2)(b)

[^key-52b19f063dca4c8773c07e80782ac1e2]: Reg. 6(8): sum confirmed (7.4.2003) by The Social Security Benefits Up-rating Order (Northern Ireland) 2003 (S.R. 2003/155), arts. 1(1)(d), 24(2)(e)

[^key-5327aebcf4771df4ee70e11e34ffd1d9]: Sch. 2 para. 8(2): sum specified (7.4.2003) by The Social Security Benefits Up-rating Order (Northern Ireland) 2003 (S.R. 2003/155), arts. 1(1)(d), 24(6), Sch. 14

[^key-552af9d78bec9fb72a778a871d519efe]: Sch. 5 para. 5 in operation at 6.10.2003, see reg. 1(1)

[^key-58ab6f5228419ce2b9c8c34e83fc6f86]: Reg. 4 in operation at 6.10.2003, see reg. 1(1)

[^key-590395de13d2935c3b37f186af2796ad]: Sch. 6 para. 3 in operation at 6.10.2003, see reg. 1(1)

[^key-5c117341d22f65e0c535808bc5aa6a4b]: Sch. 4 para. 2 in operation at 6.10.2003, see reg. 1(1)

[^key-6240cccedbbfda669b84374d40002f52]: Words in Sch. 5 para. 13(3) substituted (6.10.2003) by The State Pension Credit (Transitional and Miscellaneous Provisions) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/421), regs. 1(1), 2(11)(c)(viii)

[^key-63b1fffa39a5842ab75bac494b771fbb]: Words in Sch. 2 para. 2(7) inserted (6.10.2003) by The State Pension Credit (Transitional and Miscellaneous Provisions) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/421), regs. 1(1), 2(9)(a)

[^key-66329a9696aed32d0332e302cb7dca7c]: Reg. 20 in operation at 6.10.2003, see reg. 1(1)

[^key-66a221863aa666b90f49a7f7815eec16]: Reg. 6(1)(a): sum confirmed (7.4.2003) by The Social Security Benefits Up-rating Order (Northern Ireland) 2003 (S.R. 2003/155), arts. 1(1)(d), 24(2)(a)

[^key-67f2785538e47b9b768527ec78fdcdf3]: Sch. 6 para. 5 in operation at 6.10.2003, see reg. 1(1)

[^key-682f9805c5bd53939a99df736128ac84]: Sch. 4 para. 6 in operation at 6.10.2003, see reg. 1(1)

[^key-698275e7e845810b3176c265d6b56d61]: Reg. 6(3)(b): sum specified (7.4.2003) by The Social Security Benefits Up-rating Order (Northern Ireland) 2003 (S.R. 2003/155), arts. 1(1)(d), 24(6), Sch. 14

[^key-69ced6a048fff40c64533c56bf3f2ca1]: Sch. 2 para. 8 in operation at 6.10.2003, see reg. 1(1)

[^key-6b9e4899c6bb9a308670c30c7b305b84]: Words in Sch. 5 para. 13(4) inserted (6.10.2003) by The State Pension Credit (Transitional and Miscellaneous Provisions) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/421), regs. 1(1), 2(11)(c)(xii)

[^key-6c7b7a493e528cfc944a69ae66ddc410]: Reg. 6(3)(a): sum specified (7.4.2003) by The Social Security Benefits Up-rating Order (Northern Ireland) 2003 (S.R. 2003/155), arts. 1(1)(d), 24(6), Sch. 14

[^key-6d817d810bd99f6e5c224bb179709015]: Sch. 5 para. 4 in operation at 6.10.2003, see reg. 1(1)

[^key-6d9099f7285d2757bc8283fbb520e73e]: Sch. 2 para. 7(2) substituted (6.10.2003) by The State Pension Credit (Consequential, Transitional and Miscellaneous Provisions) Regulations (Northern Ireland) 2003 (S.R. 2003/191), regs. 1(2)(b), 23(7)(b)(i) (with regs. 34-36)

[^key-706b1fd40d0c396140206720c378f62d]: Words in reg. 1(2) substituted (6.10.2003) by The State Pension Credit (Consequential, Transitional and Miscellaneous Provisions) Regulations (Northern Ireland) 2003 (S.R. 2003/191), regs. 1(2)(b), 23(2)(a) (with regs. 34-36)

[^key-71a7c35dd8fdb68ef8a06229c097a9f7]: Words in Sch. 5 para. 20(2)(i) inserted (6.10.2003) by The State Pension Credit (Transitional and Miscellaneous Provisions) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/421), regs. 1(1), 2(11)(e)(iii)

[^key-71ef0a089d76d83c3e52077172f6ef50]: Sch. 1 para. 6(10)-(12) added (6.10.2003) by The State Pension Credit (Consequential, Transitional and Miscellaneous Provisions) Regulations (Northern Ireland) 2003 (S.R. 2003/191), regs. 1(2)(b), 23(6) (with regs. 34-36)

[^key-73de805a21feb09c8bc1298630439b64]: Sch. 4 para. 13 in operation at 6.10.2003, see reg. 1(1)

[^key-7533e597ca586908b950a2c0999d77e4]: Sch. 4 para. 10 in operation at 6.10.2003, see reg. 1(1)

[^key-76effee89beb2bd7605078952e6792cd]: Reg. 15 in operation at 6.10.2003, see reg. 1(1)