Legalize / United Kingdom / Public General Act

Social Security Act 1975

Type Public General Act

Publication 1975-03-20

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

Advisory functions in relation to attendance allowance

140

The Attendance Allowance Board shall have (in addition to their other functions)—

(a) the functions of advising the Secretary of State on such matters as he may refer to them relating to—

(i) the operation of provisions of this Act in relation to attendance allowance (including questions as to the advisability of amending those provisions),

(ii) the exercise, in relation to attendance allowance, of his powers under those provisions ; and

(b) such other functions, if any, as the Secretary of State may determine.

Industrial Injuries Advisory Council

141

(1) The Industrial Injuries Advisory Council constituted under section 62 of the former Industrial Injuries Act shall continue in being by that name; and Part I of Schedule 16 to this Act has effect with respect to the Council's constitution and otherwise with respect to the Council and its affairs.

(2) Where the Secretary of State proposes to make regulations to which this subsection applies, he shall (unless it appears to him that by reason of the urgency of the matter it is inexpedient to do so) refer the proposals, in the form of draft regulations or otherwise, to the Council for consideration and advice; and this subsection applies to all regulations relating only to industrial injuries benefit or its administration, except regulations specified in Schedule 16, Part II.

(3) The Secretary of State may from time to time refer to the Council for consideration and advice such questions as he thinks fit relating to industrial injuries benefit or its administration.

Co-ordination with Northern Ireland

142

(1) The Secretary of State may with the consent of the Treasury make arrangements with the Northern Ireland Department (" the joint arrangements ") for co-ordinating the operation of this Act and the Social Security (Northern Ireland) Act 1975 with a view to securing that, to the extent allowed for in the arrangements, those Acts provide a single system of social security for the United Kingdom.

(2) The Joint Authority constituted under the former principal Act, and consisting of the Secretary of State and the Head of the Northern Ireland Department, shall continue in being by that name for the purposes of this Act and the Social Security (Northern Ireland) Act 1975; and Schedule 17 to this Act has effect with respect to the Joint Authority.

(3) The responsibility of the Joint Authority shall include that of giving effect to the joint arrangements, with power—

(a) to make any necessary financial adjustments between the National Insurance Fund and the Northern Ireland National Insurance Fund; and

(b) to discharge such other functions as may be provided under the joint arrangements.

(4) The Secretary of State may make regulations for giving effect to the joint arrangements; and any such regulations may for the purposes of the arrangements provide—

(a) for adapting legislation (including subordinate legislation) for the time being in force in Great Britain so as to secure its reciprocal operation with Northern Ireland;

(b) without prejudice to paragraph (a) above, for securing that acts, omissions and events having any effect for the purposes of the enactments in force in Great Britain have a corresponding effect in relation to Northern Ireland.

(5) The following provisions of this Act, namely—

section 139 (consultation with National Insurance Advisory Committee); and

section 167 (Parliamentary control of statutory instruments),

as they apply to regulations made by the Secretary of State under section 128(2) or (3), apply also to regulations made by him under section 123(2) or (3) of the Social Security (Northern Ireland) Act 1975 (H.M. forces).

(6) Subsections (2) and (5) of this section, and Schedule 17 to this Act, extend to Northern Ireland.

Reciprocity with other countries

143

(1) For the purpose of giving effect to any agreement with the government of a country outside the United Kingdom providing for reciprocity in matters relating to—

(a) payments in respect of interruption of employment by unemployment, sickness or otherwise ;

(b) payments in respect of the need of handicapped persons for attendance, the confinement of women, widowhood, orphanhood, retirement, old age, or death ; or

Her Majesty may by Order in Council make provision for modifying or adapting this Act in its application to cases affected by the agreement.

(2) The modifications of this Act which may be made by virtue of subsection (1) above include provision—

(a) for securing that acts, omissions and events having any effect for the purposes of the law of the country in respect of which the agreement is made have a corresponding effect for the purposes of this Act (but not so as to confer a right to double benefit);

(b) for determining, in cases where rights accrue both under this Act and under the law of that country, which of those rights is to be available to the person concerned ;

Enforcement

Appointment and powers of inspectors

144

(1) For the purposes of this Act, the Secretary of State may appoint such inspectors, and pay to them such salaries or remuneration, as he may determine with the consent of the Minister for the Civil Service.

(2) An inspector appointed under this section shall, for the purposes of the execution of this Act, have the following powers—

(a) to enter at all reasonable times any premises liable to inspection under this Act;

(b) to make such examination and inquiry as may be necessary—

(i) for ascertaining whether the provisions of this Act are being, or have been, complied with in any such premises, or

(ii) for investigating the circumstances in which any injury or disease which has given or may give rise to a claim for industrial injuries benefit was or may have been received or contracted;

(c) to examine, either alone or in the presence of any other person, as he thinks fit, in relation to any matters under this Act on which he may reasonably require information, every person whom he finds in any such premises or whom he has reasonable cause to believe to be or to have been a person liable to pay contributions under this Act, and to require every such person to be so examined;

(d) to exercise such other powers as may be necessary for carrying this Act into effect.

(3) The premises liable to inspection under this Act are any where an inspector has reasonable ground for supposing that—

(a) any persons are employed ; or

(b) there is being carried on any agency or other business for the introduction or supply to persons requiring them of persons available to do work or to perform services;

but do not include any private dwelling-house not used by, or by permission of, the occupier for the purposes of a trade or business.

(4) Every inspector shall be furnished with a certificate of his appointment, and on applying for admission to any premises for the purposes of this Act shall, if so required, produce the certificate.

(5) Where any premises are liable to be inspected by an inspector or officer appointed or employed by, or are under the control of, some other government department, the Secretary of State may make arrangements with that department for any of the powers or duties of inspectors under this Act to be carried out by an inspector or officer employed by that department; and, where such an arrangement is made, such inspectors or officers shall have all the powers of an inspector under this Act.

(6) In this section and section 145 below " premises " includes any place ; and in subsection (2)(b) and (c) above the references to this Act include the former principal Act and the former Industrial Injuries Act.

Duty to submit to inspection

145

(1) In accordance with this section, persons shall furnish to an inspector all such information, and produce for his inspection all such documents, as he may reasonably require for the purpose of ascertaining—

(a) whether any contributions under this Act are or have been payable, or have been duly paid, by or in respect of any person; or

(b) whether benefit is or was payable to or in respect of any person.

(2) The following persons are under the duty imposed by subsection (1) above—

(a) the occupier of any premises liable to inspection under this Act;

(b) any person who is or has been employing another ;

(c) any person carrying on an agency or other business for the introduction or supply to persons requiting them of persons available to do work or perform services;

(d) the servants or agents of any such person as is specified in paragraph (a), (b) or (c) above ; and

(e) any person who is or has been liable to pay such contributions;

but no one shall be required under this section to answer any questions or to give any evidence tending to incriminate himself or, in the case of a person who is married, his or her spouse.

(3) If a person—

(a) Wilfully delays or obstructs an inspector in the exercise of any power under this Act; or

(b) refuses or neglects to answer any question or to furnish any information or to produce any document when required so to do under this Act;

he shall be liable on summary conviction to a fine not more than £50.

(4) Where a person is convicted of an offence under subsection (3)(b) above and the refusal or neglect is continued by him after his conviction, he shall be guilty of a further offence and liable on summary conviction to a fine not more than £10 for each day on which it is so continued.

Offences and penalties

146

(1) If a person fails to pay, at or within the time prescribed for the purpose, any contribution which he is liable under Part I of this Act to pay, he shall be liable on summary conviction to a fine not more than £50.

(2) Subsection (1) above does not apply to Class 4 contributions recoverable by the Inland Revenue.

(3) If a person—

(a) buys, sells or offers for sale, takes or gives in exchange, or pawns or takes in pawn a contribution card or a used contribution stamp; or

(b) affixes a used contribution stamp to a contribution card; or

(c) for the purpose of obtaining any benefit or other payment under this Act, whether for himself or some other person, or for any other purpose connected with this Act—

(i) knowingly makes any false statement or false representation, or

(ii) produces or furnishes, or causes or knowingly allows to be produced or furnished, any document or information which he knows to be false in a material particular,

he shall be liable on summary conviction to a fine not more than £400, or to imprisonment for a term not more than 3 months, or to both.

(4) In this Act " contribution card " means any card issued under regulations for the purpose of payment of contributions by affixing stamps to it; and in any proceedings under subsection (3) above with respect to used stamps a stamp shall be deemed to have been used if it has been affixed to a contribution card or cancelled or defaced in any way whatsoever and whether or not it has actually been used for the payment of a contribution.

(5) Subject to other express provisions of this Act, regulations may provide for the recovery on summary conviction of penalties for offences under this Act of contravening or failure to comply with regulations; but penalties so provided shall not exceed—

(a) for any one offence, £50 ; or

(b) for an offence of continuing any such contravention or failure after conviction, £10 for each day on which it is so continued;

but this subsection does not apply to a contravention of, or failure to comply with, regulations requiring a person to submit himself to medical treatment.

General provisions as to prosecutions

147

(1) Proceedings in England and Wales for an offence under this Act shall not be instituted except by or with the consent of the Secretary of State or by an inspector or other officer authorised for that purpose by special or general directions of the Secretary of State.

(2) An inspector or other officer so authorised may, although not of counsel or a solicitor, prosecute or conduct before a magistrates' court any proceedings for such an offence.

(3) Notwithstanding any enactment prescribing the period within which summary proceedings may be commenced, proceedings for an offence under this Act may in England and Wales be commenced at any time within the period of 3 months from the date on which evidence, sufficient in the opinion of the Secretary of State to justify a prosecution for the offence, comes to his knowledge, or within the period of 12 months after the commission of the offence, whichever period last expires.

(4) In Scotland, proceedings for an offence under this Act may be commenced at any time within the period of 3 months from the date on which evidence sufficient in the opinion of the Secretary of State to justify a report to the Lord Advocate with a view to consideration of the question of prosecution comes to the knowledge of the Secretary of State, or within the period of 12 months after the commission of the offence, whichever period last expires.

Section 23(2) of the Summary Jurisdiction (Scotland) Act 1954 (time limits) shall apply for the purposes of this subsection as it applies for the purposes of that section.

(5) For the purposes of subsections (3) and (4) above, a certificate purporting to be signed by or on behalf of the Secretary of State as to the date on which the evidence in question came to his knowledge is conclusive evidence of the date on which it did so.

(6) In proceedings for an offence under this Act, the wife or husband of the accused is competent to give evidence, whether for or against the accused:

Provided that the wife or husband is not compellable either to give evidence or, in giving evidence, to disclose any communication made to her or him by the accused during the marriage.

(7) Where an offence under this Act which has been committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, a director, manager, secretary or other similar officer of the body corporate, or any person who was purporting to act in any such capacity, he, as well as the body corporate, shall be guilty of that offence and be liable to be proceeded against accordingly.

Where the affairs of a body corporate are managed by its members, this subsection applies in relation to the acts and defaults of a member in connection with his functions of management as if he were a director of the body corporate.

Questions arising in proceedings

148

(1) Where in any proceedings—

(a) for an offence under this Act; or

(b) involving any question as to the payment of contributions under Part I (other than a Class 4 contribution recoverable by the Inland Revenue); or

any such question arises as is mentioned in section 93(1) of this Act, the decision of the Secretary of State shall be conclusive for the purposes of the proceedings.

(2) If a decision of any such question is necessary for the determination of proceedings, and the decision of the Secretary of State has not been obtained or a question has been raised with a view to a review of the decision obtained, the question shall be referred to the Secretary of State for determination or review in accordance (subject to any necessary modifications) with Part III of this Act.

(3) Subsection (1) above does not apply if an appeal under section 94 is pending, or the time for appealing has not expired, or a question has been raised with a view to a review of the Secretary of State's decision; and the court dealing with the case shall adjourn the proceedings until such time as a final decision on the question has been obtained.

Unpaid contributions

Evidence of non-payment

149

(1) Subsection (2) below applies with respect to any period during which, under regulations made by virtue of paragraph 5(1) of Schedule 1 to this Act (deduction with P.A.Y.E.), contributions fall to be paid in like manner as income tax.

(2) A certificate of a collector of taxes that any amount by way of contributions which a person is liable to pay to that collector for any period has not been paid—

(a) to him ; or

(b) to the best of his knowledge and belief, to any other person to whom it might lawfully be paid,

shall until the contrary is proved be sufficient evidence in any proceedings before any court that the sum mentioned in the certificate is unpaid and due.

(3) A document purporting to be such a certificate shall be deemed to be such a certificate until the contrary is proved.

(4) A statutory declaration by an officer of the Secretary of State that the searches specified in the declaration for a particular contribution card or for a record of the payment of a particular contribution have been made, and that the card in question or a record of the payment of the contribution in question has not been found, is admissible in any proceedings for an offence as evidence of the facts stated in the declaration.

(5) Nothing in subsection (4) above makes a statutory declaration admissible as evidence in proceedings for an offence except in a case where, and to the extent to which, oral evidence to the like effect would have been admissible in those proceedings.

(6) Nothing in subsections (4) and (5) above makes a statutory declaration admissible as evidence in proceedings for an offence—

(a) unless a copy of it has, not less than 7 days before the hearing or trial, been served on the person charged with the offence in any manner in which a summons or, in Scotland, a citation in a summary prosecution may be served; or

(b) if that person, not later than 3 days before the hearing or trial or within such further time as the court may in special circumstances allow, gives notice to the prosecutor requiring the attendance at the trial of the person by whom the declaration was made.

Recovery on prosecution

150

(1) Where a person has been convicted of the offence under section 146(1) of this Act of failing to pay a contribution at or within the time prescribed for the purpose and the contribution remains unpaid at the date of the conviction, he shall be liable to pay to the Secretary of State a sum equal to the amount which he failed to pay.

(2) Where—

(a) a person is convicted of an offence under section 146(3)(b) of this Act, or of an offence under section 13 of the Stamp Duties Management Act 1891 as applied by regulations made under paragraph 6(3) of Schedule 1 to this Act, or of an offence of contravening or failing to comply with regulations ; and

(b) the evidence on which he is convicted shows that he, for the purpose of paying any contribution which he was liable or entitled to pay, has affixed to any contribution card any used contribution stamp ; and

(c) the contribution (not being a Class 3 contribution) in respect of which the stamp was affixed remains unpaid at the date of the conviction,

he shall be liable to pay to the Secretary of State a sum equal to the amount of the contribution.

Proof of previous offences

151

(1) Subject to and in accordance with the following subsections, where a person is convicted of an offence mentioned in section 150(1) or (2)(a) above, evidence may be given of any previous failure by him to pay contributions under this Act, or reserve scheme contributions or premiums under the 1973 Act, within the time prescribed for the purpose; and in those subsections " the conviction " and " the offence " mean respectively the conviction referred to in this subsection and the offence of which the person is convicted.

(2) Such evidence may be given only if notice of intention to give it is served with the summons or warrant or, in Scotland, the complaint on which the person appeared before the court which convicted him.

(3) If the offence is one of failure to pay a Class 1 contribution, evidence may be given of failure on his part to pay (whether or not in respect of the same person) such contributions, or reserve scheme contributions or premiums, on the date of the offence, or during the 2 years preceding that date.

(4) If the offence is one of failure to pay Class 2 contributions or is one of those mentioned in section 150(2)(a), evidence may be given of his failure to pay such contributions during those 2 years.

(5) On proof of any matter of which evidence may be given under subsection (3) or (4) above, the person convicted shall be liable to pay to the Secretary of State a sum equal to the total of all amounts (whether contributions, premiums or both) which he is so proved to have failed to pay and which remain unpaid at the date of the conviction.

Provisions supplementary to ss.150, 151

152

(1) Where in England and Wales a person charged with an offence to which section 150(1) or (2)(a) applies is convicted of that offence in his absence under section 1(2) of the Magistrates' Courts Act 1957, then if—

(a) it is proved to the satisfaction of the court, on oath or in the prescribed manner, that notice under section 151(2) above has been duly served specifying the other contributions or premiums in respect of which the prosecutor intends to give evidence ; and

(b) the clerk of the court has received a statement in writing purporting to be made by the accused or by a solicitor acting on his behalf to the effect that if the accused is convicted in his absence of the offence charged he desires to admit failing to pay the other contributions or premiums so specified or any of them,

section 151 above shall have effect as if the evidence had been given and the failure so admitted had been proved, and the court shall proceed accordingly.

In this subsection " prescribed " means prescribed by rules made under section 15 of the Justices of the Peace Act 1949.

(2) In England and Wales, where a person is convicted of an offence to which section 150(1) or (2)(a) applies and an order is made under Part I of the Criminal Justice Act 1948 placing the offender on probation or discharging him absolutely or conditionally, sections 150 and 151 above, and subsection (1) of this section, shall apply as if it were a conviction for all purposes.

(3) In Scotland, where a person is convicted on indictment of, or is charged before a court of summary jurisdiction with, any such offence, and an order is made under Part I of the Criminal Justice (Scotland) Act 1949 discharging him absolutely or placing him on probation, sections 150 and 151 above shall apply as if—

(a) the conviction on indictment were a conviction for all purposes; or

(b) (as the case may be) the making of the order by the court of summary jurisdiction were a conviction.

(4) Where a body corporate fails to pay any sum which it is liable to pay under sections 150 and 151 and subsection (1) of this section, that sum (or such part of it as remains unpaid) shall be a debt due to the Secretary of State jointly and severally from any directors of the body corporate who knew, or could reasonably be expected to have known, of the failure to pay the contributions or premiums in question.

(5) In England and Wales, any sum which a person is liable to pay under those provisions shall be recoverable from him as a penalty.

(6) Sums recovered by the Secretary of State under those provisions, so far as representing contributions of any class payable under Part I of this Act, are to be treated for all purposes of this Act (including in particular the Treasury supplements and the application of section 134) as contributions of that class received by the Secretary of State.

(7) Without prejudice to subsection (6) above, insofar as such sums represent primary Class 1 or Class 2 contributions, they are to be treated as contributions paid in respect of the person in respect of whom they were originally payable; and provisions of this Act relating to earnings factors shall apply accordingly.

(8) Subsections (6) and (7) above, as they apply to sums recovered by the Secretary of State under the provisions mentioned in subsection (4), apply also to any sums recovered under paragraph 9 of Schedule 23 to the 1973 Act (recovery of contributions etc. for purposes of reserve scheme).

Priority in bankruptcy, etc.

153

(1) Subject to and in accordance with Schedule 18 to this Act, the debts specified in subsection (2) of this section shall be included among those accorded priority under the relevant enactments specified in that Schedule (being enactments relating to personal insolvency, companies' winding-up and the remedies of debenture holders and chargees).

(2) The debts referred to above are any sums owed on account of Class 1 contributions (primary or secondary) or Class 2 contributions payable in either case under this Act or the Social Security (Northern Ireland) Act 1975 in the period of 12 months immediately preceding the date of the relevant event (which expression has the meaning indicated by Schedule 18).

(3) Any priority accorded by the enactments relating to personal insolvency which are specified in Schedule 18 to this Act to debts consisting of income tax assessed and unpaid shall be accorded, to the same extent and subject to the same limitations, to debts consisting of Class 4 contributions (under this Act or the Social Security (Northern Ireland) Act 1975) assessed and unpaid, so far as owed to the Inland Revenue and not to the Secretary of State or the Northern Ireland Department.

Matters particularly relating to industrial injuries and diseases

Research on industrial injuries, etc.

154

(1) The Secretary of State may promote research into the causes and incidence of accidents arising out of and in the course of employment, or injuries and diseases which—

(a) are due to the nature of employment; or

(b) it is contemplated might be prescribed for the purposes of Chapter V of Part II of this Act,

either by himself employing persons to conduct such research or by contributing to the expenses of, or otherwise assisting, other persons engaged in such research.

(2) The Secretary of State may pay to persons so employed by him such salaries or remuneration, and such travelling and other allowances, as he may determine with the consent of the Minister for the Civil Service.

Control of pneumoconiosis

155

As respects pneumoconiosis, regulations may provide—

(a) for requiring persons to be medically examined before, or within a prescribed period after, becoming employed in any occupation in relation to which pneumoconiosis is prescribed, and to be medically examined periodically while so employed, and to furnish information required for the purposes of any such examination;

(b) for suspending from employment in any such occupation, and in such other occupations as may be prescribed, persons found on such an examination—

(i) to be suffering from pneumoconiosis or tuberculosis, or

(ii) to be unsuitable for such employment, having regard to the risk of pneumoconiosis and such other matters affecting their susceptibility thereto as may be prescribed;

(c) for the disqualification for the receipt of benefit in respect of pneumoconiosis of any person who fails without good cause to submit himself to any such examination or to furnish information required by the regulations for the purposes thereof or who engages in any employment from which he has been suspended as aforesaid;

(d) for requiring employers—

(i) to provide facilities for such examinations,

(ii) not to employ in any occupation a person who has been suspended as aforesaid from employment therein or who has failed without good cause to submit himself to such an examination,

(iii) to give to such medical board or officer as may be prescribed the prescribed notice of the commencement of any prescribed industry or process;

(e) for the recovery on summary conviction of monetary penalties in respect of any contravention of or failure to comply with any such requirement as is mentioned in paragraph (d) above, so, however, that such penalties shall not exceed £5 for every day on which the contravention or failure occurs or continues ;

(f) for such matters as appear to the Secretary of State to be incidental to or consequential on provisions included in the regulations by virtue of the foregoing provisions of this section or section 78(1).

Accidents in course of illegal employment

156

(1) Where under this Act—

(a) a claim is made for industrial injuries benefit in respect of an accident, or of a prescribed disease or injury; or

(b) an application is made under section 107 for a declaration that an accident was an industrial accident, or for a corresponding declaration as to a prescribed disease or injury,

subsection (2) below has effect.

(2) The Secretary of State may direct that for the purposes of this Act the relevant employment shall, in relation to that accident, disease or injury, be treated as having been employed earner's employment notwithstanding that by reason of a contravention of, or non-compliance with, some provision contained in or having effect under an enactment passed for the protection of employed persons or any class of employed persons, either—

(a) the contract purporting to govern the employment was void; or

(b) the employed person was not lawfully employed in the relevant employment at the time when, or in the place where, the accident happened or the disease or injury was contracted or received.

(3) In subsection (2) above, " relevant employment" means—

(a) in relation to an accident, the employment out of and in the course of which the accident arises; and

(b) in relation to a prescribed disease or injury, the employment to the nature of which the disease or injury is due.

Persons treated as employers for certain purposes

157

In relation to—

(a) a person who is an employed earner for the purposes of Chapters IV and V of Part II of this Act otherwise than by virtue of a contract of service or apprenticeship ; or

(b) any other employed earner—

(i) who is employed for the purpose of any game or recreation and is engaged or paid through a club, or

(ii) in whose case it appears to the Secretary of State there is special difficulty in the application of all or any of the provisions of Chapters IV to VI of Part II relating to employers,

regulations may provide for a prescribed person to be treated in respect of industrial injuries benefit and its administration as the earner's employer.

Supplementary schemes

158

(1) A body of persons claiming to represent, or to be entitled to be treated as representing, employed earners of any class and their employers may submit to the Secretary of State a scheme (" a supplementary scheme ") for supplementing the rights conferred on those earners by Chapters IV and V of Part II of this Act, whether by providing for additional payments in cases for which benefit is provided by those Chapters, or by providing for payments in other cases, or otherwise.

(2) Schedule 19 to this Act has effect with respect to supplementary schemes ; and the provisions of this Act other than this section, and the provisions of regulations, shall not (except in so far as they are applied by a supplementary scheme) apply to, or have effect in relation to or for the purposes of, the scheme.

Payments for pre-1948 cases

159

(1) This section applies to any person who is or has been at any time after 4th July 1948—

(a) entitled in respect of any injury or disease to weekly payments by way of compensation under the Workmen's Compensation Acts, or under any contracting-out scheme duly certified thereunder; or

(b) entitled to payments on account of an injury pension under or by virtue of any enactment in respect of an injury received or disease contracted by him before 5th July 1948 or in respect of his retirement in consequence of such an injury or disease.

(2) In subsection (1) above—

(a) " the Workmen's Compensation Acts " means the Workmen's Compensation Acts 1925 to 1945 or the enactments repealed by the Workmen's Compensation Act 1925, or those repealed by the Workmen's Compensation Act 1906; and

(b) " injury pension " includes any pension or similar benefit payable in respect of a person's employment or former employment, being a pension or benefit which would not be payable or would be payable at a less rate but for an injury or disease referable to that employment.

(3) Regulations may provide—

(a) for conferring on persons to whom this section applies who as a result of the injury or disease in question are, or could for the purpose of the provisions of this Act relating to unemployability supplement be treated as being, incapable of work and likely to remain permanently so incapable—

(i) the like right to payments under this Act by way of unemployability supplement, and

(ii) the like right to payments under this Act in respect of a child or adult dependant,

as if the injury or disease were one in respect of which a disablement pension were for the time being payable ;

(b) for conferring on persons to whom this section applies who as a result of the injury or disease in question require constant attendance—

(i) the like right to payments under this Act in respect of the need for constant attendance, and

(ii) the like right to an increase for exceptionally severe disablement,

as if the injury or disease were one in respect of which a disablement pension were for the time being payable in respect of an assessment of 100 per cent.;

(c) for applying in relation to payments under this section the provisions of this Act relating to industrial injuries benefit, and to the making of claims and the determination of claims and questions in so far as those provisions apply in relation to—

(i) an unemployability supplement,

(ii) an increase of a disablement pension in respect of a child or adult dependant, or

(iii) an increase of a disablement pension in respect of the need for constant attendance or exceptionally severe disablement,

(as the case may be) subject to any additions or modifications.

(4) All payments under this section shall be made out of the National Insurance Fund.

Other administrative provisions

Provisions relating to age, death and marriage

160

(1) Regulations made by the Registrar General under section 20 of the Registration Service Act 1953 or section 54 of the Registration of Births, Deaths and Marriages (Scotland) Act 1965 may provide for the furnishing by superintendent registrars and registrars, subject to the payment of such fee as may be prescribed by the regulations, of such information for the purposes of this Act, including copies or extracts from the registers in their custody, as may be so prescribed.

(2) Where the age, marriage or death of a person is required to be ascertained or proved for the purposes of this Act, any person shall—

(a) on presenting to the custodian of the register under the enactments relating to the registration of births, marriages and deaths, wherein particulars of the birth, marriage or death (as the case may be) of the first mentioned person are entered, a duly completed requisition in writing in that behalf; and

(b) on payment of a fee of 15 pence,

be entitled to obtain a copy, certified under the hand of the custodian, of the entry of those particulars.

(3) Requisitions for the purposes of subsection (2) above shall be in such form and contain such particulars as may from time to time be specified by the Registrar General, and suitable forms thereof shall, on request, be supplied without charge by superintendent registrars and registrars.

(4) In this section as it applies to England and Wales, " Registrar General" means the Registrar General for England and Wales, and " superintendent registrar " and " registrar " mean a superintendent registrar or, as the case may be, registrar for the purposes of the enactments relating to the registration of births, deaths and marriages; and as it applies to Scotland—

(a) " Registrar General" means the Registrar General of Births, Deaths and Marriages for Scotland ;

(b) references to superintendent registrars shall be omitted ; and

(c) " registrar " means a district registrar, senior registrar or assistant registrar for the purposes of the enactments relating to the registration of births, deaths and marriages in Scotland.

Furnishing of addresses for maintenance proceedings, etc.

161

(1) The Secretary of State may incur expenses for the purpose of furnishing the address at which a man or woman is recorded by him as residing, where the address is required for the purpose of taking or carrying on legal proceedings to obtain or enforce an order for the making by the man or woman of payments—

(a) for the maintenance of the man's wife or former wife, or the woman's husband or former husband; or

(b) for the maintenance or education of any person as being the son or daughter of the man or his wife or former wife, or of the woman or her husband or former husband.

(2) In subsection (1)(b) above " son or daughter " includes a son or daughter by adoption and an illegitimate son or daughter.

Treatment of certain marriages

162

Regulations may provide—

(a) for a voidable marriage which has been annulled, whether before or after the date when the regulations come into force, to be treated for the purposes of such provisions of, or of any regulations under, this Act, subject to such exceptions or conditions as may be prescribed, as if it had been a valid marriage which was terminated by divorce at the date of annulment;

(b) as to the circumstances in which, for the purposes of this Act—

(i) a marriage celebrated under a law which permits polygamy, or

(ii) any marriage during the subsistence of which a party to it is at any time married to more than one person,

is to be treated as having, or not having, the consequences of a marriage celebrated under a law which does not permit polygamy;

and regulations made for the purposes of subsection (b) above may make different provision in relation to different purposes and circumstances.

Exemption from stamp duty

163

Stamp duty shall not be chargeable on any document authorised by virtue of this Act or otherwise required in order to give effect to this Act or in connection with any description of business thereunder.

Disclosure of information by Inland Revenue

164

(1) No obligation as to secrecy imposed by statute or otherwise on persons employed in relation to Inland Revenue shall prevent information obtained in connection with the assessment or collection of income tax under Schedule E from being disclosed to the Secretary of State or the Northern Ireland Department, or to an officer of either of them authorised to receive such information, in connection with the operation of any enactment relating to the calculation or collection of contributions under this Act or the Social Security (Northern Ireland) Act 1975, or the payment of benefit under either of those enactments.

(2) Subsection (1) above extends only to disclosure by or under the authority of the Inland Revenue; and information which is the subject of disclosure to any person by virtue of that subsection shall not be further disclosed to any other person, except where the further disclosure is made—

(a) to a person to whom disclosure could by virtue of this section have been made by or under the authority of the Inland Revenue ; or

(b) for the purposes of any proceedings (civil or criminal) in connection with the operation of any enactment relating to the calculation or collection of contributions under this Act or the Social Security (Northern Ireland) Act 1975, or the payment of benefit thereunder; or

Deputy Government Actuary

165

Anything which under any provision of this Act is authorised or required to be done by the Government Actuary may be done instead by the Deputy Government Actuary; and references to the Government Actuary shall be construed accordingly.

PART V — General

Orders and regulations (general provisions)

166

(1) Powers under this Act to make regulations or orders are exercisable by statutory instrument.

(2) Except in so far as this Act otherwise provides, any power conferred thereby to make an Order in Council, regulations or an order may be exercised—

(a) either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified cases or classes of case;

(b) so as to make, as respects the cases in relation to which it is exercised—

(i) the full provision to which the power extends or any less provision (whether by way of exception or otherwise),

(ii) the same provision for all cases in relation to which the power is exercised, or different provision for different cases or different classes of case or different provision as respects the same case or class of case for different purposes of this Act,

(iii) any such provision either unconditionally or subject to any specified condition ;

and where such a power is expressed to be exercisable for alternative purposes it may be exercised in relation to the same case for any or all of those purposes; and powers to make Orders in Council, regulations or an order for the purposes of any one provision of this Act are without prejudice to powers to make regulations or an order for the purposes of any other provision.

(3) Without prejudice to any specific provision in this Act, a power conferred by this Act to make an Order in Council, regulations or an order includes power to make thereby such incidental or supplementary provision as appears to Her Majesty, or the authority making the regulations or order, as the case may be, to be expedient for the purposes of the Order in Council, regulations or order.

(4) A power conferred by this Act to make an Order in Council or an order, except an order under Schedule 19, paragraph 1 (approval of supplementary scheme), includes power to vary or revoke any such Order in Council or order by a subsequent Order in Council or, as the case may be, order.

(5) A power conferred on the Secretary of State by any provision of this Act, other than section 86(1) to (4), or by section 123(2) or (3) of the Social Security (Northern Ireland) Act 1975 (Her Majesty's forces), to make any regulations or order, where the power is not expressed to be exercisable with the consent of the Treasury, shall if the Treasury so direct be exercisable only in conjunction with them.

(6) Powers conferred by sections 128, 129, 131 and 132 to modify Parts I to III of this Act extend also to modifying so much of any other provision of this Act as replaces provisions of the National Insurance (Industrial Injuries) Acts 1965 to 1974.

(7) A power under any of sections 128 to 132, 142 or 143 of this Act to prescribe, or to make provision by Order in Council for, modifications or adaptations of this Act shall be exercisable in relation to any enactment passed after this Act which is directed to be construed as one with this Act; but this subsection applies only so far as a contrary intention is not expressed in the enactment so passed, and is without prejudice to the generality of any such direction.

Parliamentary control of orders and regulations

167

(1) Subject to the provisions of this section—

(a) no regulations shall be made wholly or partly by virtue' of any of the following provisions of this Act, namely—

section 5(3) and (4) (widow's option as to rate of her liability for Class 1 contributions);

section 7(4) (Class 2 contributions, higher weekly rate);

section 10 (Class 4 contributions recoverable under regulations);

section 20(3) (additional conditions and restrictions as to certain benefits);

section 129 (mariners, airmen, etc.);

section 130 (married women and widows);

(b) no order shall be made wholly or partly by virtue of section 17(3) (substituted provision for section 17(1) and (2)),

unless a draft of the regulations or order has been laid before Parliament and been approved by a resolution of each House.

(2) Subsection (1) above does not apply to—

(a) regulations under section 129, where the instrument containing the regulations states that they are made for the purpose of making provision consequential on the making of an order under section 120 or 122;

(b) regulations to be made for the purpose only of consolidating regulations thereby revoked;

(c) regulations which, in so far as they are made under powers conferred by the provisions mentioned in subsection (1) above, only replace provisions of previous regulations with new provisions to the same effect.

(3) All regulations made under this Act by the Secretary of State, other than regulations to which subsection (1) above applies, and all orders so made (except an order under section 17(3), 120 or 122, or an up-rating order) shall be subject to annulment in pursuance of a resolution of either House of Parliament.

Interpretation

168

(1) Schedule 20 to this Act contains a glossary of terms; and in this Act (unless the context otherwise requires) any expression for which there is an entry in the first column of the Schedule has the meaning given against it in the second column or is to be construed in accordance with directions given against it in that column (references there to any section being to the applicable section of this Act).

(2) Any reference in this Act to another enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended or extended by or under any other enactment, including an enactment contained in this Act, the Social Security (Northern Ireland) Act 1975 or the Social Security (Consequential Provisions) Act 1975.

(3) Except where the context otherwise requires, a reference in this Act to any Part of it includes a reference to the Schedules of that Part.

(4) Any reference in section 139, 166 or 167 of this Act to an Order in Council, or an order or regulations, under this Act includes a reference to an Order in Council, an order or regulations made under any provision of an enactment passed after this Act and directed to be construed as one with this Act; but this subsection applies only so far as a contrary intention is not expressed in the enactment so passed, and without prejudice to the generality of any such direction.

Citation, extent and commencement

169

(1) This Act may be cited as the Social Security Act 1975.

(2) This Act, except sections 9(3) to (6), 128(4), 142(2) and (5) and Schedules 2 and 17, does not extend to Northern Ireland.

(3) Subject to section 3(5) of the Social Security (Consequential Provisions) Act 1975, this Act comes into force on 6th April 1975.

SCHEDULE 1

Class 1 contributions where earner employed in more than one employment

1

(1) For the purposes of determining whether Class 1 contributions are payable in respect of earnings paid to an earner in a given week and, if so, the amount of the contributions—

(a) except as may be provided by regulations, all earnings paid to him or for his benefit in that week in respect of one or more employed earner's employments under the same employer shall be aggregated and treated as a single payment of earnings in respect of one such employment; and

(b) earnings paid to him or for his benefit in that week by different persons in respect of different employed earner's employments shall in prescribed circumstances be aggregated and treated as a single payment of earnings in respect of one such employment.

(2) Where any single payment of earnings is made in respect of two or more employed earner's employments under different employers, liability for Class 1 contributions shall be determined by apportioning the payment to such one or more of the employers as may be prescribed, and treating a part apportioned to any employer as a separate payment of earnings by him.

(3) Where earnings are aggregated under sub-paragraph (1)(b) above, liability (if any) for the secondary contribution shall be apportioned, in such manner as may be prescribed, between the secondary Class 1 contributors concerned.

Earnings not paid at normal intervals

2

Regulations may, for the purposes of Class 1 contributions, make provision as to the intervals at which payments of earnings are to be treated as made.

Method of paying Class 1 contributions

3

(1) Where earnings are paid to an employed earner and in respect of that payment liability arises for primary and secondary Class 1 contributions, the secondary contributor shall (except in prescribed circumstances), as well as being liable for his own secondary contribution, be liable in the first instance to pay also the earner's primary contribution, on behalf of and to the exclusion of the earner ; and for the purposes of this Act contributions paid by the secondary contributor on behalf of the earner shall be deemed to be contributions paid by the earner.

(2) Notwithstanding any contract to the contrary, no secondary Class 1 contributor shall be entitled to make, from earnings paid by him, any deduction in respect of his own or any other person's secondary Class 1 contributions, nor otherwise to recover such contributions from any earner to whom he pays earnings ; and a secondary Class 1 contributor who deducts or attempts to deduct the whole or any part of such a contribution from earnings shall be liable on summary conviction to a fine of not more than £50.

(3) A secondary Class 1 contributor shall be entitled, subject to and in accordance with regulations, to recover from an earner the amount of any primary Class 1 contribution paid or to be paid by him on behalf of the earner ; and notwithstanding anything in any enactment, regulations under this sub-paragraph shall provide for recovery to be made by deduction from the earner's earnings, and for it not to be made in any othei way.

General provisions as to Class 1 contributions

4

Regulations may, in relation to Class 1 contributions, make provision—

(a) for calculating the amounts payable according to a prescribed scale or otherwise adjusting them so as to avoid fractional amounts or otherwise facilitate computation ;

(b) for requiring that the liability in respect of a payment made in a tax week, in so far as the liability depends on any conditions as to a person's age or retirement, shall be determined as at the beginning of the week or as at the end of it;

(c) for securing that liability is not avoided or reduced by a person following in the payment of earnings any practice which is abnormal for the employment in respect of which the earnings are paid ; and

(d) without prejudice to the foregoing sub-paragraph, for enabling the Secretary of State, where he is satisfied as to tne existence of any practice in respect of the payment of earnings whereby the incidence of Class 1 contributions is avoided or reduced by means of irregular or unequal payments, to give directions for securing that such contributions are payable as if that practice were not followed.

Power to combine collection of contributions with tax

5

(1) Regulations made with the concurrence of the Inland Revenue may—

(a) provide for Class 1 or Class 2 contributions to be paid, accounted for and recovered in like manner as income tax deducted from the emoluments of an office or employment by virtue of regulations under section 204 of the Income and Corporation Taxes Act 1970 ;

(b) apply or extend with or without modification in relation to such contributions any of the provisions of the Income Tax Acts or of regulations under that section ;

(c) make provision for the appropriation of the payments made by any person between his liabilities in respect of income tax and contributions.

(2) Section 98 of the Taxes Management Act 1970 shall apply in relation to regulations made by virtue of this paragraph as it applies in relation to regulations made under the said section 204 ; and if a person fails to pay at or within the time prescribed for the purpose any sums which he is required by regulations made by virtue of this paragraph to pay, he shall be liable to be proceeded against and punished under section 146(1) of this Act without proof of his failure so to pay any particular contribution.

(3) The Inland Revenue shall, at such times and in such manner as the Treasury may direct, account to the Secretary of State for, and pay to him, the sums estimated by the Inland Revenue, in such manner as may be so directed, to have been received by them as contributions in accordance with regulations made by virtue of this paragraph.

General regulation-making powers

6

(1) Regulations may provide—

(a) for requiring persons to maintain, in such form and manner as may be prescribed, records—

(i) of the earnings paid by them to and in respect of earners, and

(ii) of the contributions paid or payable in respect of earnings so paid,

for the purpose of enabling the incidence of liability for contributions of any class to be determined, and to retain the records for so long as may be prescribed ;

(b) for treating primary Class 1 contributions, when payable on the primary contributor's behalf by the secondary contributor, but not paid, as actually paid where the failure to pay is shown not to have been with the consent or connivance of, or attributable to any negligence on the part of, the primary contributor and, in the case of contributions so treated, for treating them also as paid at a prescribed time or in respect of a prescribed period ;

(c) for treating, for the purpose of any entitlement to benefit, contributions paid at or after any prescribed time as paid at some other time (whether earlier or later) or, in the case of contributions paid after the due date for payment, or at such later date as may be prescribed, as not having been paid ;

(d) for enabling contributions to be treated as paid in respect of a tax year earlier or later than that in respect of which they were actually paid ;

(e) for treating (for the purposes of Class 2 contributions) a week which falls partly in one, and partly in another, tax year as falling wholly within one or the other of those tax years ;

(f) for treating contributions of the wrong class, or at the wrong rate, or of the wrong amount, as paid on account of contributions properly payable (notwithstanding section 8(3) of this Act, in the case of Class 3 contributions) or as paid (wholly or in part) in discharge of a liability for reserve scheme contributions or a reserve scheme premium ;

(g) without prejudice to sub-paragraph (f) above, for enabling the whole or part of any payment of Class 2 contributions to be treated as a payment of secondary Class 1 contributions ;

(h) for the return of contributions paid either in error or in such circumstances that, under any provision of Part I of this Act or of regulations, they fall to be repaid ;

(j) for treating a person as being an employed earner, notwithstanding that his employment is outside Great Britain;

(k) for treating a person's employment as continuing during periods of holiday, unemployment or incapacity for work and in such other circumstances as may be prescribed ;

(l) for requiring persons to apply to the Secretary of State for the allocation of a national insurance number ;

(m) for any other matters incidental to the payment, collection or return of contributions.

(2) Regulations made by the Secretary of State under sub-paragraph (1) above providing for the payment of Class 2 or Class 3 contributions, at the option of the persons liable to pay, either—

(a) by means of adhesive stamps ; or

(b) by some alternative method, the use of which involves greater expense in administration to the government departments concerned than would be incurred if the contributions were paid by means of such stamps,

may include provision for the payment to the Secretary of State by any person who adopts any alternative method, and for the recovery by the Secretary of State, of the prescribed fees in respect of any difference in the expense in administration.

(3) Where under regulations made by virtue of sub-paragraph (1) above contributions are payable by means of adhesive stamps, the Secretary of State may, with the consent of the Treasury, arrange for the preparation and sale of those stamps and may by regulations provide for applying, with the necessary modifications as respects those stamps, all or any of the provisions of the Stamp Duties Management Act 1891, section 9 of the Stamp Act 1891 and section 63 of the Post Office Act 1953.

7

Regulations may provide that, for the purpose of determining whether a contribution is payable in respect of any person, or for determining the amount or rate of any contribution, he is to be treated as having attained at the beginning of a week, or as not having attained until the end of a week, any age which he attains during the course of that week.

Deduction of contributions from pension, etc.

8

(1) Where a person is in receipt of a pension or allowance payable by the Secretary of State by virtue of any prescribed enactment or instrument, the Secretary of State may with the consent of that person pay any contributions (other than Class 1 or Class 4 contributions) payable by him and deduct the amount so paid from the pension or allowance.

(2) Sub-paragraph (1) above shall have effect notwithstanding anything in any Act, Royal Warrant, Order in Council, order or scheme.

SCHEDULE 2

Interpretation

1

In this Schedule—

(a) " the Act of 1968 " means the Capital Allowances Act 1968 ;

(b) " the Act of 1970 " means the Income and Corporation Taxes Act 1970 ; and

Method of computing profits or gains

2

Subject to the following paragraphs. Class 4 contributions shall be payable in respect of the full amount of all profits or gains of any relevant trade, profession or vocation chargeable to income tax under Case I or n of Schedule D, subject to—

(a) deductions for—

(i) allowances which under section 70(2) of the Act of 1968 fall to be made as a deduction in charging the profits or gains to income tax, and

(ii) any allowance the amount of which falls to be given by way of discharge or repayment of income tax under section 71 of that Act,

where in either case the allowance arises from activities of any relevant trade, profession or vocation ; and

(b) additions for any such charges as under section 70(6) of that Act fall to be made for purposes of income tax on the profits or gains.

Reliefs

3

(1) For the purposes of computing the amount of profile or gains in respect of which Class 4 contributions are payable, relief shall be available under, and in the manner provided by, the following provisions of the Act of 1970, that is to say—

(a) section 168 (set-off of trade losses against general income), but only where loss arises from activities the profits or gains of which would be brought into computation for the purposes of Class 4 contributions ;

(b) section 169 (extension of right of set-off to capital allowances);

(d) section 174 (carry-back of terminal losses).

(2) The following relief provisions shall not apply, that is to say—

(a) Chapter H of Part I of the Act of 1970 (personal reliefs);

(b) sections 226 and 227 of that Act (premiums or other consideration under annuity contracts and trust schemes);

(d) section 173 of the Act of 1970 (carry-forward as losses of amounts to be taxed under section 53) ; and

(e) section 175 of that Act (treatment of interest as a loss for purposes of carry-forward or carry-back).

(3) Where in a year beginning on or after 6th April 1975 for which a person claims and is allowed relief by virtue of sub-paragraph (1) above there falls to be made in computing his total income for income tax purposes, or that of a person's wife or, as the case may be, a person's husband, a deduction in respect of any loss, and the deduction or part of it falls to be so made from income other than profits or gains of a trade, profession or vocation, the amount of the deduction made from the other income shall be treated as reducing the person's profits or gains (that is to say the profits or gains of any relevant tirade, profession or vocation as computed for the purpose of the charge to Class 4 contributions) for subsequent years (being deducted as far as may be from those of the immediately following year, whether or not he claims or is entitled to claim relief under this paragraph for that year, and, so far as it cannot be so deducted, then from those of the next year, and so on).

(4) Relief shall be allowed, in respect of—

(a) payments under section 52 or 53 of the Act of 1970 (annuities and other annual payments, etc.); or

(b) payments under section 75 of the Finance Act 1972 (relief for payment of interest), being payments for which relief from income tax is or can be given,

so far as incurred wholly or exclusively for the purposes of any relevant trade, profession or vocation, by way of deduction from or set-off against profits or gains chargeable to Class 4 contributions for the year in which the payments are made; and, in the case of any insufficiency of the profits or gains of that year, the payments shall be carried forward and deducted from, or set off against, the profits or gains of any subsequent year Obeing deducted or set off as far as may bo from or against the profits or gains of the immediately following year, whether or not relief can be claimed under this paragraph for that year, and so far as it cannot be so deducted, from or against those of the next year, and so on).

Husband and wife

4

(1) Chapter IV of Part I of the Act of 1970 shall apply for the purposes of Class 4 contributions as it applies for those of income tax ; and an application by a husband or wife for separate assessment under section 38 of that Act, and an election by them under section 23 of the Finance Act 1971 (separate taxation of wife's earnings) shall operate as respects liability for such contributions as it does for income tax, the wife being liable for Class 4 contributions in respect of her own profits or gains.

(2) Such an application or election as is referred to in sub-paragraph (1) above shall not be made separately for the purposes of Class 4 contributions apart from those of income tax.

(3) Where section 37 of the Act of 1970 applies and there is no separate assessment under section 38 of that Act and no election under section 23 of the Finance Act 1971, the wife's profits and gains are to be computed, for the purposes of Class 4 contributions, as if section 37 did not apply, but the contributions shall be assessed on, and recoverable from, the husband.

Partnerships

5

(1) Where a trade or profession is carried on by two or more persons jointly, the liability of any one of them in respect of Class 4 contributions shall arise in respect of his share of the profits or gains of that trade or profession (so far as immediately derived by him from carrying it on); and for this purpose his share shall be aggregated with his share of the profits or gains of any other trade, profession or vocation (so far as immediately derived by him from carrying it on or exercising it).

(2) Where sub-paragraph (1) above applies, the Class 4 contributions for which a person is liable in respect of the profits or gains of the trade or profession carried on jointly (aggregated, where appropriate, as mentioned in that sub-paragraph) may either be charged on him separately or (to the extent only that the liability arises in respect of the profits or gains of that partnership) be the subject of a joint assessment to contributions made in the partnership name ; and Chapter VI of Part VI of the Act of 1970 shall apply accordingly, but substituting this paragraph for section 152.

Trustees, etc.

6

In any circumstances in which apart from this paragraph a person would—

(a) under section 72 of the Taxes Management Act 1970 be assessable and chargeable to Class 4 contributions as trustee, guardian, tutor, curator, or committee of an incapacitated person in respect of the profits or gains of a trade, profession or vocation ; or

(b) by virtue of section 114 of the Act of 1970 be assessed and charged to such contributions in respect of profits or gains received or receivable by him in the capacity of trustee,

such contributions shall not be payable either by him or by any other person.

Other provisions

7

Section 88(1), (4) and (5)(a) and (b) of the Taxes Management Act 1970 (interest on tax recovered to make good loss due to taxpayer's fault) shall apply in relation to any amount due in respect of Class 4 contributions as it applies in relation to income tax ; but section 86 of that Act (interest on amounts overdue) shall not apply.

8

Where an assessment has become final and conclusive for the purposes of income tax for any year, that assessment shall also be final and conclusive for the purposes of computing liability for Class 4 contributions ; and no allowance or adjustment of liability, on the ground of diminution of income or loss, shall be taken into account in computing profits or gains chargeable to Class 4 contributions unless that allowance or adjustment has previously been made on an application under the special provisions of the Income Tax Acts relating thereto, or falls to be allowed under paragraph 3(4) of this Schedule.

9

The provisions of Part V of the Taxes Management Act 1970 (appeals, etc.) shall apply with the necessary modifications in relation to Class 4 contributions as they apply in relation to income tax ; but nothing in the Income Tax Acts shall apply with respect to the determination of any question arising—

(a) under section 9(7) of this Act or section 9(4) of the Social Security (Northern Ireland) Act 1975 as to whether by regulations under that subsection a person is excepted from liability for Class 4 contributions, or his liability is deferred; or

(b) under regulations made by virtue of section 9(9) or 10 of this Act or section 9(6) or 10 of the Social Security (Northern Ireland) Act 1975.

SCHEDULE 3

PART I — The conditions

Unemployment and sickness benefit

1

(1) The contribution conditions for unemployment benefit or sickness benefit are the following.

(2) The first condition is that—

(a) the claimant must in respect of any one year have actually paid contributions of a relevant class, and those contributions must have been paid before the relevant time ; and

(b) the earnings factor derived from those contributions must be not less than that year's lower earnings limit multiplied by 25.

(3) The second condition is that—

(a) the claimant must in respect of the relevant past year have either paid or been credited with contributions of a relevant class; and

(b) the earnings factor derived from those contributions must be not less than that year's lower earnings limit multiplied by 50.

(4) For the purposes of these conditions—

(a) " the relevant time " is the day in respect of which benefit is claimed; and

(b) " the relevant past year" is the last complete year before the beginning of the relevant benefit year ; and

(c) " the relevant benefit year " is the benefit year in which there falls the beginning of the period of interruption of employment which includes the relevant time.

Maternity grant

2

(1) The contribution conditions for a maternity grant are the following.

(2) The first condition is that—

(a) the contributor concerned must in respect of any one year have actually paid contributions of a relevant class, and those contributions must have been paid before the relevant time ; and

(b) the earnings factor derived from those contributions must be not less than that year's lower earnings limit multiplied by 25.

(3) The second condition is that—

(a) the contributor concerned must in respect of the relevant past year have either paid or been credited with contributions of a relevant class ; and

(b) the earnings factor derived from those contributions must be not less than that year's lower earnings limit multiplied by 25.

(4) For the purposes of these conditions—

(a) " the relevant time " is—

(i) the date of the claimant's confinement where she herself is the contributor concerned, or that contributor is her husband and he is on that date alive and under pensionable age, and

(ii) in any other case, the date on which the contributor concerned attained pensionable age or died under that age ; and

(b) " the relevant past year" is the last complete year before the beginning of the benefit year in which the relevant time falls.

Maternity allowance

3

(1) The contribution conditions for a maternity allowance are the following.

(2) The first condition is that—

(a) the claimant must in respect of any one year have actually paid contributions of a relevant class, and those contributions must have been paid before the relevant time; and

(b) the earnings factor derived from those contributions must be not less than that year's lower earnings limit multiplied by 25.

(3) The second condition is that—

(a) the claimant must in respect of the relevant past year have either paid or been credited with contributions of a relevant class; and

(b) the earnings factor derived from those contributions must be not less than that year's lower earnings limit multiplied by 50.

(4) For the purposes of these conditions—

(a) " the relevant time" is the beginning of the maternity allowance period; and

(b) "the relevant past year " is the last complete year before the beginning of the relevant benefit year ; and

(c) " the relevant benefit year" is the benefit year in which there falls the beginning of the period of interruption of employment which includes the relevant time.

Widow's allowance

4

(1) The contribution condition for a widow's allowance is that—

(a) the contributor concerned must in respect of any one relevant year have actually paid contributions of a relevant class ; and

(b) the earnings factor derived from those contributions must be not less than that year's lower earnings limit multiplied by 25.

(2) For the purposes of this condition a relevant year is any year ending before the date on which the contributor concerned attained pensionable age or died under that age.

Widowed mother's allowance and widow's pension; retirement pensions (Categories A and B)

5

(1) The contribution conditions for a widowed mother's allowance, a widow's pension or a Category A or Category B retirement pension are the following.

(2) The first condition is that—

(a) the contributor concerned must in respect of any one relevant year have actually paid contributions of a relevant class; and

(b) the earnings factor derived from those contributions must be not less than that year's lower earnings limit multiplied by 50.

(3) The second condition is that—

(a) the contributor concerned must in respect of each of not less than the requisite number of years of his working life have paid or been credited with contributions of a relevant class ; and

(b) in the case of the contributions of each of those years, the earnings factor derived from them must be not less than that year's lower earnings limit multiplied by 50.

(4) For the purposes of the first condition, a relevant year is any year ending before that in which the contributor concerned attained pensionable age or died under that age ; and the following table shows the requisite number of years for the purpose of the second condition, by reference to a working life of a given duration:—

Duration of working life	Requisite number of years
10 years or less	The number of years of the working life, minus 1.
20 years or less (but more than 10)	The number of years of the working life, minus 2.
30 years or less (but more than 20)	The number of years of the working life, minus 3.
40 years or less (but more than 30)	The number of years of the working life, minus 4.
More than 40 years	The number of years of the working life, minus 5.

(5) The first condition shall be deemed to be satisfied if the contributor concerned was entitled to an invalidity pension at any time during—

(a) the year in which he attained pensionable age or died under that age, or

(b) the year immediately preceding that year.

Child's special allowance

6

(1) The contribution condition for a child's special allowance is that—

(a) the contributor concerned must in respect of any one relevant year have actually paid contributions of a relevant class ; and

(b) the earnings factor derived from those contributions must be not less than that year's lower earnings limit multiplied by 50.

(2) For the purposes of this condition, a relevant year is any year ending before the date on which the contributor concerned attained pensionable age or died under that age.

Death grant

7

(1) The contribution condition for a death grant is that—

(a) the contributor concerned must in respect of any one year ending before the relevant year have actually paid contributions of a relevant class ; and

(b) the earnings factor derived from those contributions must be not less than that year's lower earnings limit multiplied by 25.

(2) For the purposes of this condition, " the relevant year " is the year in which occurred the death giving rise to the claim for a death grant, except that if immediately before the date of the death the contributor concerned was himself dead or over pensionable age it is the year in which he attained that age or died under it.

PART II — Satisfaction of conditions in early years of contribution

8

(1) Sub-paragraph (3) below shall apply where a claim is made for any short-term benefit and the last complete year before the beginning of the benefit year in which the relevant time falls was either—

(a) the year in which the contributor concerned first became liable for primary Class 1 or Class 2 contributions ; or

(b) the year preceding that in which he first became so liable.

(2) The relevant time for the purposes of this paragraph—

(a) in relation to any short-term benefit other than widow's allowance, is the same as it is for the purposes of the contribution conditions for the benefit; and

(b) in relation to widow's allowance, is the date on which the contributor concerned attained pensionable age or died under that age.

(3) For the purposes of satisfaction by the contributor concerned of the first contribution condition for unemployment benefit, sickness benefit, a maternity grant or a maternity allowance, or of the contribution condition for a widow's allowance, all contributions of a relevant class actually paid by him in any period ending with the relevant time may be aggregated and treated as paid in the last complete year before the beginning of the benefit year in which the relevant time falls (earnings factors from the aggregated contributions being derived accordingly for that year).

9

Where a person claims unemployment benefit, he shall be deemed to satisfy the first contribution condition for the benefit if on a previous claim for any short-term benefit (other than a widow's allowance) he has satisfied the first contribution condition for that benefit, by virtue of paragraph 8 above, with contributions of a class relevant to unemployment benefit.

10

Where a person claims sickness benefit, he shall be deemed to satisfy the first contribution condition for the benefit if on a previous claim for any short-term benefit (other than a widow's allowance) he has satisfied the first contribution condition for that benefit, by virtue of paragraph 8 above, with contributions of a class relevant to sickness benefit.

11

Where a woman claims a maternity grant, the contributor concerned for the purposes of the claim shall be deemed to satisfy the first contribution condition for the grant if on a previous claim for any short-term benefit (other than a widow's allowance) that contributor has satisfied the first contribution condition for that benefit, by virtue of paragraph 8 above, with contributions of a class relevant to maternity grant.

12

Where a woman claims a maternity allowance, she shall be deemed to satisfy the first contribution condition for the allowance if on a previous claim by her for any short-term benefit (other than a widow's allowance) she has satisfied the first contribution condition for that benefit, by virtue of paragraph 8 above, with contributions of a class relevant to maternity allowance.

13

Where a woman claims a widow's allowance, the contributor concerned for the purposes of the claim shall be deemed to satisfy the contribution condition for the allowance if on a claim made in the past for any short-term benefit (other than a widow's allowance) he has satisfied the first contribution condition for the benefit, by virtue of paragraph 8 above, with contributions of a class relevant to widow's allowance.

SCHEDULE 4

PART I — Contributory Periodical Benefits (Sections 14-31)

PART II — Maternity Grant and Death Grant

PART III — Non-Contributory Periodical Benefits (ss. 34-40)

PART IV — Increases for Dependants (ss. 41-49)

PART V — Rate or Amount of Industrial Injuries Benefit

SCHEDULE 5

"Unemployability supplement or allowance" in section 14(5)(b) of this Act means—

SCHEDULE 6

PART I — Computation of weekly rate

1

(1) The weekly rate of earnings-related supplement of unemployment benefit, sickness benefit or a maternity allowance shall be ascertained by reference to the claimant's reckonable weekly earnings for the relevant year; and the weekly rate of earnings-related addition to a widow's allowance shall be ascertained by reference to the reckonable weekly earnings for that year of the widow's late husband.

(2) " The relevant year " means the tax year last ending before the beginning of the current benefit year ; and " the current benefit year " means—

(a) in relation to supplement of unemployment benefit, sickness benefit or a maternity allowance, the benefit year in which there falls the first day of the period of interruption of employment which includes the day in respect of which the supplement is payable ; and

(b) in relation to addition to a widow's allowance, the benefit year which includes the date of the husband's death.

2

The claimant's or late husband's reckonable weekly earnings for the relevant year shall be his earnings factor for that year (derived from Class 1 contributions actually paid) divided by 50.

3

(1) The weekly rate of earnings-related supplement of unemployment benefit, sickness benefit or a maternity allowance shall be whichever is the less of the following amounts—

(a) an amount equal to the aggregate of—

(i) l/3rd of so much of the reckonable weekly earnings as exceeds the relevant year's lower earnings limit and does not exceed £30, and

(ii) 15 per cent. of so much of those earnings as exceeds £30 and does not exceed that year's upper earnings limit; or

(b) the amount (if any) by which the weekly rate of the benefit in question (unemployment benefit, sickness benefit or maternity allowance, as the case may be), including any increase of that rate under section 41(1) or 44(1) or (2) of this Act, falls short of 85 per cent. of those earnings.

(2) The weekly rate of earnings-related addition to a widow's allowance shall be the amount specified in sub-paragraph (1)(a) above.

4

The foregoing provisions of this Schedule shall be subject to any regulations under paragraph 7 below.

PART II — Additional provisions

5

Where, in the case of a person entitled in respect of any day to earnings-related supplement of sickness benefit or a maternity allowance, payment by way of such benefit or of such an allowance does not, but a payment by way of injury benefit (section 56) does, fall to be made to that person in respect of that day, the earnings-related supplement may be paid with the injury benefit.

6

Where, in the case of a person entitled to any such earnings-related supplement in respect of any day, a payment by way of sickness benefit or a maternity allowance does not, but a payment by way of injury benefit does, fall to be made to that person in respect of that day, paragraph 3(1)(b) above shall apply in his case with the substitution—

(a) for the reference to sickness benefit or a maternity allowance of a reference to injury benefit; and

(b) for the reference to section 41(1) or 44(1) or (2) of this Act of a reference to section 64(1) or 66(1).

7

Regulations may provide that the relevant year for the purposes of Part I of this Schedule shall be such other year than that specified in paragraph 1(2) as may be prescribed by the regulations.

SCHEDULE 7

1

(1) There shall be taken into account towards the widow's entitlement any reckonable contribution years of the husband, that is to say years for which his own earnings factor was sufficient for satisfaction of paragraph (b) of the second contribution condition; and the widow shall be treated as satisfying that paragraph if the number of years arrived at either under paragraph 2 or under paragraph 3 below is equal to or exceeds that which is in her case the requisite number of years for the purposes of the condition.

(2) In this Schedule—

" the second contribution condition " means the second of the conditions for a Category A retirement pension specified in Schedule 3, paragraph 5 ; and

" year " means a tax year.

2

The number of years arrived at under this paragraph is that which is obtained by—

(a) taking the number of years between (inclusive) the year in which the woman attained the age of 16 and (exclusive) the year in which the husband died and—

(i) multiplying it by the number of the husband's reckonable contribution years, and

(ii) dividing it by the number of years of his working life;

(b) if the resultant quotient is not a whole number, rounding it up to the nearest whole number; and

(c) adding to the number of years arrived at under subparagraphs (a) and (b) above any number of years following the husband's death (inclusive of the year in which he died), being years for which the widow's own earnings factor was sufficient for satisfaction by her of paragraph (b) of the second contribution condition.

3

The number of years arrived at under this paragraph is that which is obtained by—

(a) taking the number of years between (inclusive) the year in which the widow married the husband and (exclusive) the year in which the husband died ; and

(i) multiplying it by the number of the husband's reckonable contribution years, and

(ii) dividing it by the number of the years of his working life;

(b) if the resultant quotient is not a whole number, rounding it up to the nearest whole number; and

(i) before that in which she became married to the husband, and

(ii) following the husband's death (inclusive of the year in which he died),

being years for which her own earnings factor was sufficient for satisfaction by her of paragraph (b) of the second contribution condition.

SCHEDULE 8

General provisions as to method of assessment

1

For the purposes of section 57 of this Act, the extent of disablement shall be assessed, by reference to the disabilities incurred by the claimant as a result of the relevant loss of faculty, in accordance with the following general principles :—

(a) save as hereafter provided in this paragraph, the disabilities to be taken into account shall be all disabilities so incurred (whether or not involving loss of earning power or additional expense) to which the claimant may be expected, having regard to his physical and mental condition at the date of the assessment, to be subject during the period taken into account by the assessment as compared with a person of the same age and sex whose physical and mental condition is normal;

(b) regulations may make provision as to the extent (if any) to which any disabilities are to be taken into account where they are disabilities which, though resulting from the relevant loss of faculty, also result, or without the relevant accident might have been expected to result, from a cause other than the relevant accident;

(c) the assessment shall be made without reference to the particular circumstances of the claimant other than age, sex, and physical and mental condition ;

(d) the disabilities resulting from such loss of faculty as may be prescribed shall be taken as amounting to 100 per cent. disablement and other disabilities shall be assessed accordingly.

2

Provision may be made by regulations for further defining the principles on which the extent of disablement is to be assessed and such regulations may in particular direct that a prescribed loss of faculty shall be treated as resulting in a prescribed degree of disablement ; and, in connection with any such direction, nothing in paragraph 1(c) above prevents the making of different provision, in the case of loss of faculty in or affecting hand or arm, for right-handed and for left-handed persons.

3

Regulations under paragraph 1(d) or 2 above may include provision—

(a) for adjusting or reviewing an assessment made before the date of the coming into force of those regulations ;

(b) for any resulting alteration of that assessment to have effect as from that date ;

so however that no assessment shall be reduced by virtue of this paragraph.

4

The period to be taken into account by an assessment of the extent of a claimant's disablement shall be the period (beginning not earlier than the end of the injury benefit period, and limited by reference either to the claimant's life or to a definite date) during which the claimant has suffered and may be expected to continue to suffer from the relevant loss of faculty :

5

An assessment shall state the degree of disablement in the form of a percentage and shall also specify the period taken into account thereby and, where that period is limited by reference to a definite date, whether the assessment is provisional or final;

Special provision as to entitlement to constant attendance allowance, etc.

6

Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.

This text is published under legislation.gov.uk's own terms of reuse, not a Legalize or public-domain licence. legislation.gov.uk
Open Government Licence v3.0 (attribution required)
© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.

Social Security Act 1975

Advisory functions in relation to attendance allowance

140

Industrial Injuries Advisory Council

141

Social security systems outside Great Britain

Co-ordination with Northern Ireland

142

Reciprocity with other countries

143

Enforcement

Appointment and powers of inspectors

144

Duty to submit to inspection

145

Offences and penalties

146

General provisions as to prosecutions

147

Questions arising in proceedings

148

Unpaid contributions

Evidence of non-payment

149

Recovery on prosecution

150

Proof of previous offences

151

Provisions supplementary to ss.150, 151

152

Priority in bankruptcy, etc.

153

Matters particularly relating to industrial injuries and diseases

Research on industrial injuries, etc.

154

Control of pneumoconiosis

155

Accidents in course of illegal employment

156

Persons treated as employers for certain purposes

157

Supplementary schemes

158

Payments for pre-1948 cases

159

Other administrative provisions

Provisions relating to age, death and marriage

160

Furnishing of addresses for maintenance proceedings, etc.

161

Treatment of certain marriages

162

Exemption from stamp duty

163

Disclosure of information by Inland Revenue

164

Deputy Government Actuary

165

PART V — General

Orders and regulations (general provisions)

166

Parliamentary control of orders and regulations

167

Interpretation

168

Citation, extent and commencement

169

SCHEDULE 1

Class 1 contributions where earner employed in more than one employment

1

Earnings not paid at normal intervals

2

Method of paying Class 1 contributions

3

General provisions as to Class 1 contributions

4

Power to combine collection of contributions with tax

5

General regulation-making powers

6