Social Security Contributions and Benefits Act 1992

[^key-02d397c4de5c01b7e5db62f917ddabec]: Words in s. 48(1) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 56(2) (with ss. 8, 9, Sch. 5 paras. 2-4)

[^key-02e4fe31f5b63ff2d7b64e8f49fe1ef3]: Words in s. 149(3)(b) repealed (6.4.2010 with savings until 6.4.2020) by Pensions Act 2007 (c. 22), ss. 4(4), 27(4)(b), Sch. 1 para. 17, Sch. 7 Pt. 2 (with s. 4(5)-(8))

[^key-02ea5e4c92b9c09dd47e13ab6b17d13f]: S. 62(1)(ab) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 33; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-0337bb4742e2782b4f07dd1a65cb64e3]: Words in s. 70(7A) substituted (E.W.) (16.11.2023) by The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 (Consequential Modifications) Order 2023 (S.I. 2023/1214), regs. 1(2), 2(2)(b)

[^key-036037e580ffaad10335cbe845f7fb67]: Sch. 3 para. 2(2)(a) substituted (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 62(2), 89(1); S.I. 2000/2958, art. 2(3)(a)(4)(5) (with art. 3(1))

[^key-036b52a0185b2d85fc0b0b459f07c157]: Word in s. 10(4) substituted (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 174(7)(b) (with Sch. 7)

[^key-03a8608f3ad741e9905a894b3946653f]: Words in s. 44(6)(za) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 10

[^key-03ca5aa17cdf7432c055fef7ec699198]: Words in s. 122(1) substituted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), ss. 3(4)(a), 6(1)

[^key-04094fe44d9bd05a79d12a6a0a34528e]: Words in s. 66(1)(a)(i) substituted (12.1.2000) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 66(2)(a), 89(1); S.I. 1999/3309, art. 2(3)

[^key-0419089e982e89c2c4881745da1589f1]: Words in s. 18(2)(b) inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 1 para. 1(3); S.I. 2004/1943, art. 5(a)(i)

[^key-043922512728df7c1ae007210121fc2a]: S. 13(1): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 145(4)(b), 192(4)

[^key-043f2ffa14b996b394ed43ecce5817f0]: Pt. 12ZE inserted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 5; S.I. 2025/41, reg. 2

[^key-044308a9cf03c54b80b9ddb5f8ebfd52]: S. 44(7)(c) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 12(2)(b), 30(3)

[^key-045b423783890c53d73877f5b3318d4a]: S. 175(1A) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 29(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-048623dce5f08b4c6977e7c5e1ebf9ca]: S. 57 repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 14, Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-04902130d4cd4f969318874f75422d0d]: Ss. 171B(6)-(8) restricted (18.11.1994 for specified purposes, 13.4.1995 in so far as not already in force) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 6(3)(a), 16(3); S.I. 1994/2926, art. 2(2), Sch. Pt. 2

[^key-0493e589423c40cef457496f72b235b5]: Words in Sch. 1 para. 6(2)(b) repealed (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(9)(b), Sch. 8; S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

[^key-04ac19e823384eb8130bbd797dee147e]: Words in s. 137(1) inserted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 35(2); S.I. 1996/2208, art. 2(b)

[^key-04b4c2e32f1492a298213ac197274196]: S. 44A(5A) inserted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 4(3)

[^key-04bd07e44b0b84e9b49f58d2ee01b3b6]: Word in s. 44A(7)(b) inserted (28.6.2010) by The Social Security (Miscellaneous Amendments) (No. 3) Regulations 2010 (S.I. 2010/840), regs. 1, 4(b)

[^key-04c4b8b39a01a9377ab5d0e8006c0358]: Words in Sch. 5 para. 4(3)(a) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(7)(d)(iii)

[^key-0513481b1425db3c2c76f01e5036a770]: S. 11(2) omitted (6.4.2024) by virtue of National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), s. 3(1)(a)(3)

[^key-05150572ff5a06c1e3c3c618ebe7f78a]: Words in s. 79(1) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 85

[^key-055a9a3b971fec7128f24fbe7451c42f]: Words in s. 138(1)(b) substituted (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 71, 150(2)(c)

[^key-0561c79ab5915799178e37b1c2a2ef2b]: Word in Sch. 1 para. 6(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 35(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-0570db637cc7b38b7dee16e3078e2946]: Words in s. 35B(1)(c) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 7, 35

[^key-058c840e748493b5355abfd9f801d130]: Sch. 4B inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 1

[^key-05fdb727d08bf3ebe1f1a87b839ee23f]: S. 171ZT(2) substituted (3.1.2019) by The Human Fertilisation and Embryology Act 2008 (Remedial) Order 2018 (S.I. 2018/1413), art. 1(1), Sch. 1 para. 7(1)

[^key-0623b2499af8887a844435932f73f693]: Words in s. 48BB inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 27(3); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-06469a3ffd7dc1ed864ee65603bd1a57]: Words in Sch. 1 para. 7B(1) substituted (4.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 9 para. 7(3); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

[^key-0674f446c31185614a897b1ca61f5d7b]: S. 45(1)(b) and word inserted (1.10.2014 for specified purposes, 12.10.2015 in so far as not already in force) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 7(2)(b); S.I. 2014/2377, art. 2(1)(a)(ii)(3)(d)(ii); S.I. 2015/1475, art. 3(b)

[^key-06af1a71cfe8cd4f1b68426d7b35aa9c]: Words in Sch. 2 para. 2 substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 422(3) (with Sch. 2)

[^key-06bdd6b3cdbc3c678e5dde6f551771d9]: S. 124(1)(h) and preceding word inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 9(9); S.I. 2008/787, art. 2(4)(f)

[^key-06dc4533d6f91f8787784f6461720144]: Word in s. 150(2) omitted (19.7.1995) by virtue of Pensions Act 1995 (c. 26), ss. 132(3)(c), 180(2)(a) (with Sch. 4)

[^key-06ddb72f44780be895be7e5033adad54]: Words in s. 39C(4) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 93(4)

[^key-06de549aba4cd02e76dd2edb911eb10b]: Act excluded in relation to certain persons (1.1.2000 for specified purposes, 3.4.2000 in so far as not already in force) by Immigration and Asylum Act 1999 (c. 33), s. 115(1); S.I. 1999/3190, art. 2, Sch.; S.I. 2000/464, art. 2, Sch.

[^key-07219300ba82be24fd58c98657bb5240]: Words in s. 1(2)(d) inserted (6.4.2009) by Pensions Act 2008 (c. 30), ss. 135(3), 149(4)

[^key-073d5dc065f17557513a93ccdd5e0672]: Words in Sch. 2 para. 3(1) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(a)(i) (with Sch. 2)

[^key-0765182f7a25f0c9e6c4e94c8bd0915f]: Act modified (E.W.S.) (3.12.1992) by The Social Security (Austria) Order 1992 (S.I. 1992/3209), art. 2

[^key-077f79ab89c4b3be97c98b5c6539b610]: Words in Sch. 1 para. 4(d) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 16(b)(i); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-07831c6c504f74f2693187db14f81c3d]: Word in s. 89 heading inserted (14.2.2006) by The Pensions Act 2004 (PPF Payments and FAS Payments) (Consequential Provisions) Order 2006 (S.I. 2006/343), art. 1(1), Sch. para. 1(2)(a)

[^key-078e62575b12860a9390beadc9342127]: Pt. 12ZB inserted (8.12.2002) by Employment Act 2002 (c. 22), ss. 4, 55(2); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2

[^key-07aa045d75a4ae5031f2124d2e0369ed]: Words in s. 39A(4A) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(2)(g) (with art. 2)

[^key-07db66fc55561c017ff2b4e5f0d4ed04]: Words in s. 77(8)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 34(b); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-07e9cb03c9e4f8b5e804b9306e53311d]: Words in s. 55B(1)(a) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 11 para. 7(2)

[^key-07ebf97829ef76cab6469dcc71f4b7c6]: Sch. 5A inserted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 15

[^key-07ee0ad5d4d8dfd03e87bb72f387f20d]: Words in Sch. 5 para. 2(5)(b) substituted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 6(1) (with Sch. 11 para. 6(2))

[^key-084394764271429f6fd80e96818a76bc]: Words in Sch. 2 para. 3(1)(a) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(a)(ii) (with Sch. 2)

[^key-086dd412d90dda90a08199410c932a80]: Words in s. 44(6)(a) inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 30(2)(b), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

[^key-088036a60fc08bb4af026fdf0ad10349]: S. 71(7) inserted (26.7.2021) by The Scotland Act 2016 (Social Security) (Consequential Provision) (Miscellaneous Amendment) Regulations 2021 (S.I. 2021/804), regs. 1(2), 2(2)

[^key-08f9d32c8ed365a1b0291b47972a3fc0]: S. 140(4)(e) repealed (5.4.1999) by Social Security Act 1998 (c. 14), ss. 71(3), 87(2), Sch. 8; S.I. 1999/1055, art. 2(a)(c) (with art. 3)

[^key-09448a5eae85da770789ac25f6dc5ef1]: S. 4(1)(a)(viii) and word inserted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 11(b); S.I. 2025/41, reg. 2

[^key-096a46416702b7e7bd2bcc179169de63]: Words in s. 122(1) inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 71(d); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

[^key-0996fc73f6b8fea851056cf8ac381ce4]: Words in Sch. 1 para. 7A(3)(b) substituted (4.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 9 para. 6(3)(a); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

[^key-099f66a15904220c85783e8a7c025724]: Words in s. 73(13)(a) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 145 (with Sch. 3 Pt. 1)

[^key-09b04d80aba3226eff5a71264538cf05]: S. 171ZN(6A) inserted (27.6.2006 for specified purposes, 1.10.2006 in so far as not already in force) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 21(3); S.I. 2006/1682, arts. 2(d), 3(d)

[^key-09cb481f2818e15be124930bb3846c6e]: Words in s. 171E(2) substituted (6.9.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 76; S.I. 1999/2422, art. 2(c), Sch. 1 (with Sch. 14)

[^key-0a1cafe221835c0e7985b414e3f34f0d]: Words in Sch. 1 para. 6(2)(a) substituted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(9)(a); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

[^key-0a4355333dbc0b7762fcb4b679e9fd6a]: Words in s. 164(10)(b) substituted (6.4.2003) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 6; S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3

[^key-0ab5eb3ecb58816a6c4e6280fdb0a137]: Words in s. 48B(8) substituted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 15; S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-0ae6c21000c75dad57ee636990b28b4d]: S. 145(4) excluded (21.5.1998) by Social Security Act 1998 (c. 14), ss. 72(1), 87(2)(a)

[^key-0affaca5f2f193229e10be79ede0cc83]: Sch. 1 para. 6(4C) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments) (Consequential Amendments) Order 2014 (S.I. 2014/1283), art. 1(1)(2), Sch. para. 1

[^key-0b072de25f6b9a2fd3e6879016cb60de]: S. 70(7ZB)(7ZC) modified (E.W.) (19.11.2023) by The Social Security (Invalid Care Allowance) Regulations 1976 (S.I. 1976/409), reg. 7(1C) (as inserted by S.I. 2023/1218, arts. 1(2), 2(4))

[^key-0b3d21a1d7ee78f6b054ee7ddb295fff]: Act modified (E.W.S.) (9.4.2001) by The Social Security (Reciprocal Agreements) Order 2001 (S.I. 2001/407), art. 2

[^key-0b9087ede1683dce340a0850be6ae571]: Sch. 5 para. 7B applied (with modifications) (6.4.2016) by Pensions Act 2014 (c. 19), ss. 8(4), 56(4)

[^key-0bbdfdbb40b9196f8adeb00c1b8627f3]: Words in s. 70(7A)(a) inserted (E.W.) (16.11.2023) by The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 (Consequential Modifications) Order 2023 (S.I. 2023/1214), regs. 1(2), 2(2)(c)

[^key-0c516e018bba3a8e3b13ee7e52b26585]: Act: power to modify conferred (E.W.S.) (12.12.1995) by Jobseekers Act 1995 (c. 18), Sch. 1 para. 18; S.I. 1995/3228, art. 2(b), Sch.

[^key-0c6737bb4694458cd4b296a8f68b5175]: Pt. 8A inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by Health and Social Care Act 2008 (c. 14), ss. 131, 170; S.I. 2008/3137, art. 2

[^key-0c8a9d5528c686b16cf4a519027e7eac]: Sch. 9 para. 5 repealed (with savings for those entitled to severe disablement allowance for days immediately before 6.4.2001) (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. IV; S.I. 2000/2958, art. 2(3)(g)(4)(5) (with art. 4)

[^key-0cd64ee43495f9f79ff3fb0ab467bb15]: S. 145(5) repealed (1.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/392, art. 2

[^key-0ce15f853a388007452697424427d182]: S. 61A inserted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 133, 180(2)(a) (with Sch. 4)

[^key-0cea4f2fa955bfc16f709feaa7d35754]: Words in s. 63(c) repealed (6.4.2010) by Welfare Reform Act 2009 (c. 24), ss. 58(2)(a), 61(2), Sch. 7 Pt. 2

[^key-0d143a4af5084226380f0a1f66f79124]: Words in s. 22(2A) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 33

[^key-0de217aa85839fad88153e0c5109ab1b]: Word in s. 171ZE(2) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 16(3)(a); S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-0df9be66905335b51b879ff976a7eed2]: Words in Sch. 10 para. 4(2) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 14(5)(b)

[^key-0e4f21ce31b82fe74bdeade7f8a817be]: Words in s. 150(1)(k) substituted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 7(2); S.I. 2003/1766, art. 2(a)

[^key-0e5adeebd5a41ef4ea42899666e4b4b0]: Words in Sch. 5 para. 4(3) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(7)(d)(i)

[^key-0e67c1debfcdba70b3a80e7e1fb129d6]: Words in Sch. 2 para. 7 repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 422(6), Sch. 3 (with Sch. 2)

[^key-0e6b44a6f4dce103076815a4998b40c2]: Words in s. 176(1)(c) omitted (6.4.1995) by virtue of The Statutory Sick Pay Percentage Threshold Order 1995 (S.I. 1995/512), arts. 1(1), 6(1)(a)(ii)

[^key-0ebecc12a085629a5f24a03fdae2dd66]: S. 86A inserted (18.11.1994 for specified purposes, 13.4.1995 in so far as not already in force) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 2(5), 16(3); S.I. 1994/2926, art. 2(2), Sch. Pt. 2

[^key-0edf817184df06363aa313ff9babb6bb]: Words in s. 122(1) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 30; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-0f73b8b21ca5512806eb9ad48089259b]: Words in s. 56(1) repealed with savings (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/938, art. 2, Sch. (with art. 3)

[^key-0f85193c2f702f655f07f944b03af148]: Sch. 1 para. 3(2) repealed (with effect in relation to the tax year beginning with 6th April 2000 and subsequent tax years) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 77(1), 86, Sch. 9 Pt. VIII

[^key-0ff7ac14a4895c8fe67af14215ab2e7b]: S. 123(1)(e) substituted (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 119(2), Sch. 9 para. 1(1) (with s. 118)

[^key-103164103985e9dcd656298cc7d494f3]: Words in s. 73(5) repealed (1.10.2007) by Welfare Reform Act 2007 (c. 5), ss. 53(3), 70(2), Sch. 8; S.I. 2007/2819, art. 2(1)(b)(e)

[^key-105e1ac2ca9c40bdce5039eae26269e3]: Word in s. 171ZC(1) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 14(2); S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-107e86fdb79114224a633e68259308b5]: Sch. 1 para. 8(1)(ca) inserted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 77(4), 86

[^key-108130385a9f407dd40298dfe085b502]: S. 47(3) modified (7.2.1994) by Pension Schemes Act 1993 (c. 48), ss. 46(4), 193(2) (with s. 189, Schs. 6, 9); S.I. 1994/86

[^key-10a288c9f62b2a3ce32e9ec93c36aa95]: Words in Sch. 4B para. 9(1) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(7)(a); S.I. 2011/3033, art. 2(c)(xii)

[^key-110214e19e3ab54c5b3d31a1d1c0158f]: Word in s. 48B(2) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 8(b); S.I. 2011/3033, art. 2(c)(ix)

[^key-1159e99f5cf711fd10a0085394facc14]: S. 39C(2) omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 14(2); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-115c7563a4f6a421220cf9751f99917b]: S. 11(5A)-(5C) inserted (with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 2(4)

[^key-1174c02bc1744c4521f3db1cdbd7719b]: Words in s. 150(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 49(2)(a); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-11f685d555d29c89816a1dc52587e695]: S. 171ZB(10)(11) inserted (6.4.2016) by The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016 (S.I. 2016/413), regs. 2(1), 132

[^key-11ffe889b2ccbdd5d679a40c46248a46]: Words in Sch. 1 para. 3(3) substituted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 1(2), 13; S.I. 2004/1943, art. 2(a)

[^key-121c6ac8736bd6c25e607c9837b77226]: Words in s. 39C(3) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(3)(a) (with art. 2)

[^key-1235d6c8951d36bcd389d2ed5c49c218]: Words in s. 171ZC substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 14; S.I. 2010/495, art. 4(d)

[^key-124f62f866d37e59554422a83416f209]: Words in s. 109(2) inserted (5.7.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 65(d); S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5)

[^key-1277bb62241459f15817fd2415be48ac]: S. 89(3) added (14.2.2006) by The Pensions Act 2004 (PPF Payments and FAS Payments) (Consequential Provisions) Order 2006 (S.I. 2006/343), art. 1(1), Sch. para. 1(2)(d)

[^key-1295c1b10c38777eef6bdd5eb1f8a4ac]: Words in s. 143(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(2)

[^key-129a78edb09d50ac90161a88fab44cca]: Words in s. 114(3)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 39(b); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-12bbfbcee8717641c6b39d39d4530232]: Ss. 31-34 repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 7, Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-1312fd1aa0f8ac2379a9f80209edf295]: S. 70(4A) inserted (31.10.2011) by The Social Security (Disability Living Allowance, Attendance Allowance and Carers Allowance) (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/2426), reg. 5(3)

[^key-131d0772dcdb9af00eb238777acd455d]: Words in Sch. 4A para. 2(4) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 10(2)(a), 30(3)

[^key-13290ace894e9392b1af7840f040a7ff]: S. 51 substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 64

[^key-1362a7bbe9094f5c55244a7f7ca6082b]: S. 22(5A) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 9

[^key-139ee240cb91786dd1c22a129b412910]: Words in s. 175(4) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 29(4); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-13a28b203f74aa2a3925561cf4df9127]: Words in s. 176(1)(c) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

[^key-13a9730c5ff7b11c130f95b091632148]: Sum in s. 18(1A) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 5(2)

[^key-142a283c0c48bab5c9539a5cdc229600]: S. 4(1)(a)(iv) repealed (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 8(b); S.I. 2014/1640, art. 5(2)(g)

[^key-142f84e7b7c41eebec11a43d1145d3b7]: Ss. 158, 159 repealed (with savings) (6.4.1995) by The Statutory Sick Pay Percentage Threshold Order 1995 (S.I. 1995/512), arts. 1(1), 5(a)

[^key-14670363fc0a9be91c1da20777b7f296]: S. 16(5) repealed (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 7, 8(2), Sch. 2

[^key-14b5b1f1cbb8bc468a14d32e5c3a5c50]: Words in s. 122(1) inserted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 29; S.I. 1996/2208, art. 2(b)

[^key-14b8f53474009cadd4ef4dab1ab5edc4]: S. 171ZE(13) inserted (6.4.2016) by The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016 (S.I. 2016/413), regs. 2(1), 133

[^key-150f2436d7b7ff23ab4dd42e35f491e4]: Words in s. 45(3A)(b) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 11(3), 30(3)

[^key-1556fb738fe3168679ae3287f946268e]: S. 93(a)(ii) and preceding word repealed (with savings for those entitled to severe disablement allowance for days immediately before 6.4.2001) (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. IV; S.I. 2000/2958, art. 2(3)(g)(4)(5) (with art. 4)

[^key-15a3d230049fc1ab6a0ee8858185ddde]: Words in s. 60(2) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(9)(a)

[^key-15a4faf48772c4faa3b83e91de5dcae9]: Words in s. 35 heading inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/606), regs. 1(2), 2(3)(a)

[^key-15d0d6ad10119f554c0057df9297b23e]: Words in s. 150(2) inserted (21.10.2024) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 2(5)

[^key-15d1f74e0d1cceb5063b7692c1d9f3b4]: Words in s. 176(1)(a) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 37(a), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-15f7fc797355aae4469eaf8810dbd577]: Words in s. 48C(4) substituted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 7; S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

[^key-162d1bb918cb8cfc7d60e27fc07d817d]: Act applied (with modifications) (1.10.2010) by The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2010 (S.I. 2010/1907), reg. 16(2)(c), Sch. 2

[^key-163b1165bc953d10fd043dc4b576147d]: Words in s. 78(3) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 84

[^key-16d6ca3943e26f20469d9d650942ab2a]: S. 124(1)(aa) inserted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 2(2); S.I. 2003/1766, art. 2(a)

[^key-16facfa9e8670b368b832cb5b07dfcfc]: S. 37(4)(b) substituted for s. 37(4)(b)(c) (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 22(3); and substituted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229), art. 1(2), Sch. 4 para. 2(3)(b)

[^key-171858f6953b7bfe4cfa4b085ad870cd]: Words in s. 120(3) substituted (13.3.2014) by National Insurance Contributions Act 2014 (c. 7), s. 12(3)(b)

[^key-171f6dc855614fc7af6af685f7ba69ee]: Words in s. 46(2) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(4)(a)(i) (with art. 2)

[^key-175953be7838f5e06e715e9cae70bdc5]: Word in s. 39C(3)(a) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 4(3)

[^key-176ce29570b67ec47f2a997ba786c95f]: Words in s. 165(1) substituted (27.6.2006 for specified purposes, 1.10.2006 in so far as not already in force) by Work and Families Act 2006 (c. 18), ss. 1, 19(2); S.I. 2006/1682, arts. 2(a), 3(a)

[^key-17c542a62cfa347c65a61642416e445e]: Words in Sch. 7 para. 5(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(3)

[^key-17d1d7830169eb52691c94ee12c22677]: Sch. 1 para. 7 modified (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 in so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 30; S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with art. 3)

[^key-17db0a65a837cf1defd4dfc55f7fe568]: S. 122(7)(8) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), ss. 3(4)(c), 6(1), Sch. 2

[^key-17f8e3d44d0591b91a96cee975856118]: Words in s. 120(1) inserted (13.3.2014) by National Insurance Contributions Act 2014 (c. 7), s. 12(2)

[^key-181424023ede830dd688deecbf5dac93]: Words in s. 70(2) inserted (E.W.) (17.11.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance for Children and Young People) (Consequential Modifications) (No. 2) Order 2021 (S.I. 2021/1301), arts. 1(2), 2(2)

[^key-1819340c0dfc4229c0be05ec65f79f58]: Words in s. 39C(3) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 93(3)

[^key-18355d8f52689c94616191d5b3967a4a]: Words in s. 117(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 23(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-18914d9c4e098bc92bf7e899729084fa]: Words in Sch. 1 para. 3A(2A) inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 5(2)(a), 9

[^key-1895e6b5e2a563889a3d2d0efdfa43a7]: Words in s. 171ZS(1) substituted (1.10.2006 with application in accordance with Sch. 8 para. 12(4) of the amending S.I.) by The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 12(2)

[^key-19249a7eb9d5e741ffcb76da1ee4a92e]: S. 71(7) excluded (29.8.2022) by The Disability Assistance for Working Age People (Transitional Provisions and Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I. 2022/217), regs. 1(1), 7(2)(a)

[^key-193367bde4fe7c05b64841b32e333719]: S. 171ZL(11)(12) inserted (E.W.) (6.4.2016) by The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016 (S.I. 2016/413), regs. 2(1), 135

[^key-195912e4f9b714cbd13d8b9e1102480b]: Words in s. 22(1)(a) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 7(2)

[^key-1959889b468731bebb52d4725d33aed7]: S. 143(3)(c)(ix) and word inserted (E.W.) (6.4.2016) by The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016 (S.I. 2016/413), regs. 2(1), 131(c)

[^key-1984f2cc90adbc0ffaf1aa2527cd50f7]: Words in s. 70(2) inserted (S.) (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025 (S.S.I. 2025/3), reg. 1, sch. 2 para. 1(2)

[^key-198959f6471cb619cc94c3e9a88e3bca]: Words in s. 35A heading inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/606), regs. 1(2), 2(4)

[^key-19ae37be4d3d6a2e14d899441eae4ca5]: Sch. 1 para. 7BA inserted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 76(5), 86

[^key-19cd064c64ac33898b43ec4ca5eca608]: Words in s. 171ZE(5) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 16(5); S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-19cdb785a0a0ef0fdfc6e5c3c8c00033]: Words in Sch. 1 para. 8(1)(l)(ii) inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(16)(b); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

[^key-19e1331077ecc15bbee3eabe3da5e976]: Sch. 5 para. 2A inserted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 7