Social Security (Northern Ireland) Act 1975

• (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 Department 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

147

• (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 Department 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

148

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 Department 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

149

• (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 Department 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 16 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

150

• (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

• (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 (Northern Ireland) 1927 to 1943 or the enactments repealed by the Workmen's Compensation Act (Northern Ireland) 1927 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

Furnishing of addresses for maintenance proceedings, etc.

151

• (1) The Department may incur expenses for the purpose of furnishing the address at which a man or woman is recorded by it 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

152

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 (6) above may make different provision in relation to different purposes and circumstances.

Exemption from stamp duty

153

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

154

• (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 Department or the Secretary of State, 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 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 Act 1975, or the payment of benefit thereunder ; or

• (c) for any purposes of Part III of this Act or Part III of that Act.

PART V — General

Orders and regulations (general provisions)

155

• (1) Powers under this Act to make regulations (except regulations under section 123) or orders are exercisable by statutory rule for the purposes of the Statutory Rules Act (Northern Ireland) 1958.

• (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 16, 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 Department or the Department of Manpower Services by any provision of this Act, other than section 86(1) to (4), to make any regulations or order, where the power is not expressed to be exercisable with the consent of the Department of Finance, shall if that Department so directs be exercisable only in conjunction with it.

• (6) Powers conferred by sections 123, 124 and 126 of this Act 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) Measures (Northern Ireland) 1966 to 1974.

• (7) A power under any of sections 123 to 126, 133 or 134 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.

• (8) Powers of the Secretary of State under section 123(2) and (3) of this Act to make regulations are exercisable by statutory instrument; and subsections (2) and (3) of this section apply to those regulations as they apply to regulations made by the Department.

Orders and regulations (control by Northern Ireland Assembly)

156

• (1) All regulations and every order to which this subsection applies shall be laid before the Northern Ireland Assembly after being made and shall take effect on such date as may be specified in the regulations or the order, but shall (without prejudice to the validity of anything done thereunder or to the making of new regulations or a new order) cease to have effect upon the expiration of a period of six months from that date unless at some time before the expiration of that period the regulations have, or the order has, been approved by a resolution of that Assembly.

• (2) Subsection (1) above applies to—

• (a) regulations made by the Department 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(1) (Class 4 contributions recoverable under regulations);

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

• section 124 (mariners, airmen, etc.);

• section 125 (married women and widows);

• (b) any order made by the Department wholly or partly by virtue of section 17(3) of this Act (substituted provision for section 17(1) and (2));

• (c) any order made by the Department or the Department of Manpower Services by virtue of section 120 of this Act (alterations of contributions or benefits corresponding to those made by the Secretary of State).

• (3) Subsection (1) above does not apply to—

• (a) regulations under section 124 of this Act, where the instrument containing the regulations states that the regulations are made for the purpose of making provisions consequential upon the coming into force of an order under section 120 ;

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

• (c) regulations which, insofar as they are made under the powers conferred by the provisions mentioned in subsection (2) above, only replace provisions of previous regulations with new provisions to the same effect.

• (4) All regulations and orders made by the Department under this Act, other than regulations or orders to which subsection (1) above applies, shall be subject to negative resolution within the meaning of section 41(6) of the Interpretation Act (Northern Ireland) 1954 as if they were statutory instruments within the meaning of that Act.

• (5) Section 41(3) of the Interpretation Act (Northern Ireland) 1954 (procedure for laying statutory instruments or statutory documents before the Northern Ireland Assembly) shall apply in relation to any instrument or document which by virtue of any provision of this Act is required to be laid before that Assembly as if it were a statutory instrument or statutory document within the meaning of that Act.

• (6) During the interim period (as defined by section 1(4) of the Northern Ireland Act 1974), subsections (1) and (4) of this section have effect subject to paragraph 3 of Schedule 1 to that Act.

Interpretation

157

• (1) Schedule 17 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 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 155 or 156(4) 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

158

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

• (2) Subject to subsection (2A) below,this Act extends to Northern Ireland only.

• (2A) Section 123(2) above extends to Great Britain as well as 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.

SCHEDULES 1–9

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 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 other 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 Department, where it is satisfied as to the 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 137(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 Department of Finance may direct, account to the Department for, and pay to it, 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 Northern Ireland ;

• (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 Department 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 Department 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 Department by any person who adopts any alternative method, and for the recovery by the Department, 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 Department may, with the consent of the Department of Finance, 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.

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

• (c) "year" means year of assessment within the meaning of the Act of 1970.

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 II 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 profits 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) ;

• (c) section 171 (carry-forward of loss against subsequent profits);

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

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

• (a) Chapter II 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);

• (c) section 75 of the Finance Act 1972 (relief for payment of interest);

• (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 trade, 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 (being deducted or set off as far as may be 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.

SCHEDULES 11–17

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 these 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 factors 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

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) 1/3rd 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 sub-paragraphs (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

• (c) adding to the number of years arrived at under sub-paragraphs (a) and (b) above any number of years—

• (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 Sch. 8 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

• (1) For the purpose of determining whether a person is entitled—

• (a) to an increase of a disablement pension under section 61 of this Act (constant attendance allowance); or

• (b) to a corresponding increase by virtue of section 150(3)(b) of this Act of any other benefit,

regulations may provide for the extent of the person's disablement resulting from the relevant injury or disease to be determined in such manner as may be provided for by the regulations by reference to all disabilities to which that person is subject which result either from the relevant injury or disease or from any other injury or disease in respect of which there fall to be made to the person payments of any of the descriptions listed in sub-paragraph (2) below.

• (2) Those payments are—

• (a) payments by way of disablement pension under Part II of this Act, Chapter IV or V ;

• (b) payments such as are referred to in section 150(1) of this Act;

• (c) payments in such circumstances as may be prescribed by way of such other benefit as may be prescribed (being benefit in connection with any hostilities or with service as a member of Her Majesty's forces or of such other organisation as may be specified in the regulations).

SCHEDULE 9

1

Where two or more persons satisfy the conditions, in respect of the same death, for receipt of an allowance or allowances under section 70 of this Act for any period—

• (a) not more than one of those persons shall be entitled for that period to such an allowance in respect of the same child, nor shall more than one of them be entitled for that period, in respect of different children, to such an allowance at a rate applicable to an only, elder or eldest child ;

• (b) where one of them is entitled to such an allowance at a rate above mentioned in respect of a child not included in the family of the other or another of them, the rates of any such allowances to which that other is entitled shall be those that would have been appropriate if the child had been the elder or eldest child of that other's family ;

• (c) where the deceased leaves a widow or widower, then for any period for which she or he is entitled to death benefit as the deceased's widow or widower and satisfies the conditions for receipt of such an allowance in respect of a child, she or he shall be entitled to the allowance in respect of that child, and any allowance payable to her or him in respect of the only, elder or eldest child of her or his family shall be payable at a rate applicable to such a child ;

• (d) subject to sub-paragraph (c) above, regulations may make provision as to the priority in any prescribed circumstances of two or more persons satisfying the said conditions.

2

Where two or more persons satisfy the conditions, in respect of the same death, for receipt of—

• (a) a pension under section 72 of this Act; or

• (b) an allowance under section 73,

only one of those persons shall be entitled to the pension or allowance, as the case may be.

3

No person shall be entitled in respect of the death of a person to a pension under section 72 where any person is entitled in respect of the deceased's death to a pension as the deceased's widow or widower or the deceased's parent.

4

• (1) Where a person would but for paragraph 2 or 3 above be entitled in respect of another person's death to a pension under section 72, he shall, subject to the following provisions of this Schedule, be entitled in lieu thereof to a gratuity.

• (2) The amount of any gratuity payable by virtue of this paragraph shall, subject to section 74 of this Act and the subsequent provisions of this Schedule, be £104; and any such gratuity shall be payable, if and in such cases as regulations so provide, by instalments.

• (3) No person shall be entitled in respect of a person's death both to a gratuity under this paragraph and to an allowance under section 72.

5

No person shall be entitled in respect of a person's death both to an allowance under section 73 and to a pension or gratuity, or to an allowance both under section 72 and under section 73.

6

• (1) The death benefit payable in respect of a person's death by way of parents' gratuities shall not exceed £78.

• (2) The death benefit so payable by way of relatives' gratuities shall not exceed £52 except where either—

• (a) no person is entitled in respect of the deceased's death to a pension; or

• (b) some person is entitled in respect thereof to a gratuity in lieu of a pension,

and shall not in any case exceed £104.

• (3) The limits imposed by sub-paragraph (2) above may be applied either by excluding from the right to a gratuity some of the persons satisfying the conditions for receipt thereof, or by reducing in any proportions the gratuities payable to those persons, or partly in one way and partly in the other; and regulations may make provision as to the manner in which any of the limits imposed by this paragraph are to be applied in any prescribed circumstances.

7

• (1) A person shall be treated for the purposes of this Schedule as satisfying the conditions for the receipt of a pension under section 72, notwithstanding that he is a child, if he may satisfy those conditions on ceasing to be a child.

• (2) The provision of this Schedule limiting the number of persons entitled to a pension under section 72 shall not preclude a person from becoming so entitled on ceasing to be a child by reason only of some other person having previously been so entitled.

• (3) For the purposes of paragraph 6(2) above, any pension or gratuity under section 72 to which a person may become entitled on ceasing to be a child shall be disregarded.

8

• (1) Where a person entitled, or who may become entitled, to any such benefit as is mentioned in this Schedule dies within the prescribed time after the deceased without being awarded that benefit, that person shall be disregarded for the purposes of this Schedule, except in so far as it relates to an allowance under section 70 of this Act:

Provided that, where an award of benefit in respect of the deceased's death, based on the fact that that person was or might become so entitled, has been made in favour of some other person, the death of the first-mentioned person shall not affect that award so as to deprive that other person of any benefit thereby awarded, except where, by reason of the first-mentioned person's death, a further award of benefit of a different description is made on review in favour of that other person.

• (2) For the purposes of this paragraph, a person shall be treated—

• (a) as having died without being awarded benefit if an award of benefit in his favour in force at his death is thereafter reversed on appeal or review ; and

• (b) as not having died without being awarded benefit if an award of benefit is. on a claim made by him before his death, made after his death and not reversed as aforesaid.

SCHEDULE 10

Panels for appointment to local tribunals

1

• (1) The panels referred to in section 97(2) of this Act shall be Constituted by the Department for the whole of Northern Ireland and each panel shall relate to such area as the Department thinks fit, and be composed of such persons as the Department sees fit to appoint.

• (2) Before appointing members to either of the panels, the Department may take into consideration any recommendations from any local committee representing employers or employed earners or both, or from organisations concerned with the interests of employers or employed earners.

• (3) The members of the panels shall hold office for such period as the Department may direct :

Provided that the Department may at any time terminate the appointment of any member of a panel.

• (4) So far as practicable, each member of a panel shall be summoned in turn to serve upon a local tribunal:

Provided that—

• (a) no member of a panel shall sit upon a local tribunal during the consideration of a case—

• (i) in which he appears as the representative of the claimant; or

• (ii) by which he is or may be directly affected ; or

• (iii) in which he has taken any part as an official of an association, or as an employer, or as a witness, or as a person to whom any question arising thereon has been referred for examination and report in accordance with section 93(3) of this Act or with regulations under section 114(1), or otherwise;

• (b) where the benefit claimed is unemployment benefit, the member chosen from the first panel shall, if practicable, be a representative of employers.

Tribunal chairmen

2

• (1) A person appointed to act as chairman of a local tribunal shall hold and vacate office in accordance with the terms of his letter of appointment.

• (2) Where several persons are appointed to act as chairmen for a particular area they shall as far as practicable be invited to preside over a tribunal in turn.

Expenses of tribunal members and others

3

• (1) The Department may pay—

• (a) to any person (other than a Commissioner) appointed under Part III of this Act to determine questions or as a member of, or assessor to, any tribunal constituted under that Part, such remuneration and such travelling and other allowances;

• (b) to any person required to attend at any proceedings or inquiry under Part III, such travelling and other allowances; and

• (c) such other expenses in connection with the work of any person, tribunal or inquiry appointed or constituted under any provision of that Part (other than a tribunal presided over by a Commissioner),

as the Department with the consent of the Department of Finance may determine.

• (2) The Department may pay to persons required under this Act (whether for the purposes of this Act or otherwise) to attend for or to submit themselves to medical or other examination or treatment such travelling and other allowances as the Department may determine with the consent of the Department of Finance.

• (3) In this paragraph references to travelling and other allowances include references to compensation for loss of remunerative time:

Provided that such compensation shall not be paid to any person in respect of any time during which he is in receipt of remuneration under this paragraph.

Commissioners' remuneration etc.

4

The Department shall pay to a National Insurance Commissioner such salary or other remuneration, and such expenses incurred in connection with the work of a Commissioner or any tribunal presided over by a Commissioner, as may be determined by the Department of Finance.

Retirement of Commissioners

5

• (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) For the purposes of this paragraph, paragraph 6 below and Part II of the Judicial Pensions Act (Northern Ireland) 1951, service before the coming into force of section 97(3) by any person as a Commissioner, deputy Commissioner, umpire or deputy umpire for the purposes of the former principal Act, the former Industrial Injuries Act or the enactments re-enacted by those Acts and remunerated by means of a salary shall be treated as service by that person as a Commissioner appointed under that subsection and so remunerated.

• (3) This paragraph and paragraphs 6, 7 and 7A shall have effect as if contained in the Social Security Administration (Northern Ireland) Act 1992.

Commissioners’ pensions

6

• (1) The Lord Chancellormay from time to time recommend to the Treasurythat there shall be paid out of money provided by Parliamentto a Commissioner who at the date of his retirement is remunerated by means of a salary an annual sum by way of superannuation allowances calculated in accordance with sub-paragraph (2),—

• (a) if he retires pursuant to paragraph 1 of Schedule 2 to the Social Security Administration (Northern Ireland) Act 1992;

• (b) if he retires after 15 years’ service and at the time of retirement has attained the age of 65; or

• (c) if the Lord Chancelloris satisfied by means of a medical certificate that at the time of his retirement he is, by reason of infirmity of mind or body, incapable of discharging the duties of his office and that the incapacity is likely to be permanent.

• (1ZA) The Lord Chancellor must consult the Lord Chief Justice before satisfying himself as mentioned in sub-paragraph (1)(c).

• (1ZB) The Lord Chief Justice may nominate any of the following to exercise his functions under sub-paragraph (1ZA)—

• (a) the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;

• (b) a Lord Justice of Appeal (as defined in section 88 of that Act).

• (1A) Sub-paragraph (1) shall not have effect in relation to a person to whom Part I of the Judicial Pensions and Retirement Act 1993 applies, except to the extent provided by or under that Act.

• (2) When the number of completed years of service is as specified in column (1) of the Table below, the annual allowance shall not exceed the fraction of the last annual salary respectively specified in column (2) of the Table—

Years of service	Fraction of salary
Less than 5	6/40ths
5	10/40ths
6	11/40ths
7	12/40ths
8	13/40ths
9	14/40ths
10	15/40ths
11	16/40ths
12	17/40ths
13	18/40ths
14	19/40ths
15 or more	20/40ths

• (3) For the purpose of this paragraph—

• (a) service as a Commissioner which is not remunerated by means of a salary shall be disregarded;

• (b) the Treasurymay by regulations provide for counting as service as a Commissioner pensionable service in any other capacity under the Crown.

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) This paragraph is without prejudice to the pension benefits conferred by the Judicial Pensions Act (Northern Ireland) 1951.

Commissioners’ pensions: supplementary

7

• (1) Paragraph 6(1) shall have effect notwithstanding that a Commissioner may, during his period of service as Commissioner, undertake other duties of a judicial or advisory nature for the purposes of this Act and, for the purposes of that sub-paragraph and paragraph 6(2), the last annual salary of any such person shall include any salary payable in respect of those other duties.

• (2) Subject to sub-paragraph (3)—

• (a) a person about to be appointed as Commissioner and remunerated by means of a salary;

• (b) a person who, being a Commissioner is about to be remunerated by means of a salary,

shall, before being so appointed or, as the case may be, remunerated, furnish to the Lord Chancellorsatisfactory evidence that his health is suitable for the discharge of the duties of the office.

• (3) A person of the kind referred to in sub-paragraph (2)(a) or (b) may elect that he shall not, before being appointed a Commissioner or, as the case may be, remunerated by means of a salary, furnish evidence as to his health, and where a Commissioner is so appointed or remunerated after having made such an election, then, subject to sub-paragraph (4), as respects him—

• (a) paragraph 6(1) shall not have effect until he has completed 5 years’ service; and

• (b) Part II of the Judicial Pension Act (Northern Ireland) 1951 shall not have effect until he has completed 10 years’ service;

and where the Lord Chancelloris satisfied that his health has throughout his service been such that it has enabled him duly to discharge the duties of his office, the Lord Chancellormay after the completion of the relevant period of service, direct that the said sub-paragraph or, as the case may be, the said Part, shall have effect as if he had not made that election.

• (4) A Commissioner who has made an election under sub-paragraph (3) may at any time during his tenure of office furnish to the Lord Chancellorsatisfactory evidence as to his health, and the Lord Chancellormay thereupon direct that for the purposes of paragraph 6(1) of this Schedule and of Part II of the Judicial Pensions Act (Northern Ireland) 1951 that Commissioner shall be treated as if he had not made that election.

• (5) A person to whom a superannuation allowance has been granted under paragraph 6 before he has attained the age of 72 in consequence of an incapacity of the kind referred to in paragraph 6(1)(c) shall, until he has attained that age, be liable to be required by the Lord Chancellorto resume the duties of a Commissioner with the salary attached thereto, and if (being in a competent state of health) he declines when so required to resume those duties, or declines or neglects to execute those duties, he shall forefeit his right to the allowance so granted to him.

• (5A) The Lord Chancellor must consult the Lord Chief Justice before requiring a person to resume the duties of Commissioner in accordance with sub-paragraph (5).

• (5B) The Lord Chief Justice may nominate any of the following to exercise his functions under sub-paragraph (5A)—

• (a) the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;

• (b) a Lord Justice of Appeal (as defined in section 88 of that Act).

• (6) Whenever a person has resumed his duties pursuant to sub-paragraph (5) the payment of the superannuation allowance granted to him shall be suspended during the period of his resumed service, but, subject to the provisions of that sub-paragraph, at the end of that period the superannuation allowance shall again be payable and be recalculated in accordance with the provisions of paragraph 6(2), and for that purpose the period of his resumed service shall be added to the period of his former service.

• (7) Where the rate of the superannuation allowance payable to any person under paragraph 6(1) as Commissioner is or would be increased by virtue of regulations made under paragraph 6(3)(b) in respect of service in some other capacity, any pension benefits paid to or in respect of him as having been a Commissioner shall, to such extent as the Treasurymay determine, having regard to the relative length of service and rate of remuneration in each capacity, be paid and borne in the manner in which a pension payable to him wholly in respect of service in that other capacity would have been paid and borne.

• (8) In paragraph 6 and this paragraph—

• (a) “pension” includes any superannuation or other retiring allowance or gratuity, and “pensionable” shall be construed accordingly; and

• (b) “pension benefits” includes benefits payable on retirement or death by way of lump sum or gratuity, and benefits payable in respect of a person’s service or employment to other persons by way of surviving spouse’s, surviving civil partner’s or children’s pension or otherwise.

SCHEDULE 11

PART I — Membership of Board and Method of Discharging Functions

1

• (1) Subject to the following sub-paragraph, the Board shall consist of a chairman appointed by the Department and not less than 3 nor more than 7 other members so appointed ; and all except 2 of the members appointed in pursuance of this sub-paragraph must be, and those 2 or either of them may be, medical practitioners.

• (2) The Department may appoint such persons as it considers are specially qualified for the purpose, whether medical practitioners or not, to be additional members of the Board ; but such a member shall not be entitled to act as a member of the Board in relation to any functions conferred on the Board otherwise than under section 132 of this Act.

2

The House of Commons Disqualification Act 1957 shall continue with the Attendance Allowance Board for Northern Ireland included in Part II of Schedule 1 to that Act as substituted by section 10 of and Schedule 3 to the Act (bodies of which all members are disqualified for membership of the Northern Ireland Assembly) at the place where it was inserted in the Schedule by Schedule 2 to the National Insurance Act (Northern Ireland) 1970.

3

The Board may appoint persons as advisers to the Board on matters on which in the Board's opinion those persons are specially qualified.

4

The Board may refer any individual case for investigation and report to one or more persons specially qualified in the Board's opinion to investigate that case.

5

The Board may delegate any of their functions in respect of any individual case to one or more medical practitioners and any functions so delegated shall be exercised by the practitioners in accordance with any directions of the Board.

PART II — Personnel, Administration and Expenses

6

The chairman and other members of the Board shall hold office for such period of not more than 5 nor less than 3 years as the Department may determine ; but any member—

• (a) shall be eligible for re-appointment from time to time on or after the expiration of his term of office ; and

• (b) may by notice in writing to the Department resign office at any time, while remaining eligible for re-appointment.

7

The Department may remove a member of the Board on the ground of incapacity or misbehaviour.

8

Nothing in paragraphs 6 and 7 above applies to an additional member of the Board appointed in pursuance of paragraph 1(2); and each such member shall hold office for such period as the Department may determine, but the Department may at any time by notice in writing to the member terminate or alter that period and the member may at any time by notice in writing to the Department resign office.

9

The Department shall make arrangements for securing that such of its officers and servants as it considers to be required for the exercise of the Board's functions are available to act as officers and servants of the Board.

10

The expenses of the Board to such an amount as may be approved by the Department of Finance shall be paid by the Department.

11

There may be paid as part of the expenses of the Board—

• (a) to all or any of the members of the Board, such salaries or other remuneration and travelling and other allowances ;

• (b) to persons attending their meetings at the request of the Board, such travelling and other allowances (including compensation for loss of remunerative time); and

• (c) to persons appointed advisers to the Board or to whom individual cases are referred by the Board or the exercise of any of the Board's functions is delegated, such fees,

as the Department may with the consent of the Department of Finance determine.

12

Subject to any directions given to them by the Department, the Board may—

• (a) act notwithstanding any vacancy among their members ; and

• (b) regulate their own procedure (including the quorum).

SCHEDULE 12

1

Medical boards shall be appointed by the Department and shall consist of two or more medical practitioners of whom one shall be appointed as chairman:

2

Medical appeal tribunals shall be appointed by the Department and shall consist of a chairman and two medical practitioners.

3

Subject to the foregoing paragraphs, the constitution of medical boards and medical appeal tribunals shall be determined by regulations.

4

The Department may pay—

• (a) to the chairman and other members of a medical board or medical appeal tribunal; and

• (b) to a medical practitioner appointed to act instead of a medical board,

such remuneration, and such travelling and other allowances, as it may determine.

5

The Department may pay to persons required to attend on the consideration of a case—

• (a) before a medical board or medical appeal tribunal; or

• (b) before a medical practitioner acting in place of a medical board,

such travelling and other allowances as it may determine.

6

The Department may pay such other expenses as it may determine, being expenses incurred in connection with the work of medical boards and medical appeal tribunals, and medical practitioners acting in place of a medical board.

7

The consent of the Department of Finance shall be required for any determination by the Department under paragraphs 4 to 6 above.

8

In the above paragraphs references to travelling and other allowances include compensation for loss of remunerative time ; but such compensation shall not be paid to a person in respect of any time during which he is in receipt of remuneration under this Schedule.

SCHEDULE 13

1

Provision prescribing the procedure to be followed in connection with the consideration and determination of claims and questions by the Department and a competent tribunal, or in connection with the withdrawal of a claim.

2

Provision as to the form which is to be used for any document, the evidence which is to be required and the circumstances in which any official record or certificate is to be sufficient or conclusive evidence.

3

Provision as to the time to be allowed for producing any evidence, or for making an appeal.

4

Provision as to the manner in which and the time within which a question may be raised with a view to its decision by the Department under Part III of this Act, or with a view to the review of a decision under that Part.

5

Provision for summoning persons to attend and give evidence or produce documents and for authorising the administration of oaths to witnesses.

6

Provision for authorising a competent tribunal consisting of two or more members to proceed with any case, with the consent of the claimant, in the absence of any member.

7

Provision for giving the chairman of a competent tribunal consisting of two or more members a second or casting vote where the number of members present is an even number.

8

Provision for empowering the Department, an insurance officer or a competent tribunal to refer to a medical practitioner for examination and report any question arising for its, his or their decision.

9

Provision—

• (a) that in such cases as may be prescribed one or more medical practitioners shall sit with a local tribunal either as additional members or as assessors : and

• (b) for the appointment by the Department of medical practitioners to act for this purpose either generally or for such cases and for such tribunals as the Department may determine,

and for extending and defining the functions of assessors for the purposes of this Act.

10

Provision for the non-disclosure to a person of the particulars of any medical advice or medical evidence given or submitted for the purposes of the determination of, or of any question arising on, any claim if, in the opinion of the prescribed authority (being the person or tribunal, or the chairman of the tribunal, by whom that determination falls to be made), disclosure of those particulars to that person would be undesirable in his interests.

11

Provision for requiring or authorising the Department to hold, or to appoint a person to hold, an inquiry in connection with the consideration of any question by the Department.

SCHEDULE 14

Preliminary

1

In this Schedule, "the commencing date " means the date fixed for payment of benefit at an altered rate to commence.

Awards before commencing date

2

• (1) Where the weekly rate of benefit is altered to a fixed amount higher or lower than the previous amount, and before the commencing date an award of that benefit has been made (whether before or after the passing of the relevant Act, the enactment of the relevant Measure or the making of the relevant order), then subject to such exceptions or conditions as may be prescribed the benefit shall, except as respects any period falling before the commencing date, become payable at the altered rate without any claim being made for it in the case of an increase in the rate of benefit or any review of the award in the case of a decrease, and the award shall have effect accordingly.

• (2) Where the weekly rate of benefit is altered, and before the commencing date (but after that date is fixed) an award is made of the benefit, the award either may provide for the benefit to be paid as from the commencing date at the altered rate or may be expressed in terms of the rates appropriate at the date of the award.

Variation of disablement gratuities

3

Where in consequence of the passing of an Act, the enactment of a Measure, or the making of an order, altering the rate of disablement pension under section 57 of this Act, regulations are made varying the scale of disablement gratuities under section 57(5), the regulations may provide that the scale as varied shall apply only in cases where the period taken into account by the assessment of the extent of the disablement in respect of which the gratuity is awarded begins or began after such day as may be prescribed.

Benefit in respect of children or adult dependants

4