Social Security Contributions and Benefits Act 1992

[^key-2fb017929d2bf9f21b3689436f197c52]: S. 124(1)(a) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 30(2); S.I. 1996/2208, art. 2(b)

[^key-2fb8c97ed134ef20b0ad835cfc5dd551]: Words in s. 44A(2)(b) substituted (1.9.2002 for specified purposes, 1.4.2003 in so far as not already in force) by The Regulatory Reform (Carers Allowance) Order 2002 (S.I. 2002/1457), arts. 1(1)(b), 2(2), Sch. para. 2(a)

[^key-3019c5689e1f0f66b61c01957b876563]: Words in Sch. 9 para. 1 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 17(2)(b)

[^key-3036d48167067deb1dbc99f4194a673e]: S. 23A(8A) inserted (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), arts. 1(2), 2(2)

[^key-30634b45abf0d2f558e3cb8ed8c6935a]: Word in Sch. 7 para. 4(3)(a) inserted (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(9)(a); and inserted (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(20)(a)(i)

[^key-3079a2bb33ff5d3b48f6eed0b92f3779]: S. 45B inserted (11.11.1999 for specified purposes, 1.12.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(5)(a), Sch. 6 para. 2; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^key-30efcec79d5ff0cfe885a10600fcd494]: Words in s. 171ZS(1) substituted (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), 137

[^key-3107b58d82895f2d94113bc27bae0390]: S. 4C(2)(d) repealed (6.4.2015) by Pensions Act 2007 (c. 22), ss. 27(7), 30(2)(b), Sch. 4 para. 42(2), Sch. 7 Pt. 7; S.I. 2011/1267, art. 3(a)(ii)(b)

[^key-3108f6d9597c38ed0a925d6fb0b0e562]: Sch. 1 para. 7B(5A) inserted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 76(4), 86

[^key-316d80289abfeadbd40babd962f8f8ba]: Sch. 1 para. 5 and cross-heading substituted (8.9.1998) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(6); S.I. 1998/2209, art. 2(a), Sch. Pt. 1

[^key-318608eb11ab433164a163899a7457b9]: Words in s. 48C(4) 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. 1

[^key-31938c955313eb1ac8f8225ffbc62447]: S. 95A inserted (30.10.2012 for specified purposes, 31.10.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 66(1), 150(3); S.I. 2012/2530, art. 2(5)(b); S.I. 2013/2534, art. 2

[^key-319fb98ea22a33dcf0b1ae5fe344b306]: S. 21(4) omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 4(3); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-31a39db5d66e4c63fb60c9a2e59ab886]: S. 164(11) inserted (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. 12(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-3214f1785b5b4cf72a45e2e058b7133a]: S. 30C(5)(5A) substituted for s. 30C(5) (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 25; S.I. 2003/962, art. 2(3)(d)(iii)

[^key-321e7e5bcb87d02ee0dac095b5beef89]: S. 39C(1A)(2) substituted for s. 39C(2) (with effect in relation to the tax year 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 6(6)(a), 30(1)(a)(3) (with ss. 5(4)-(6), 6(7)); S.I. 2010/2650

[^key-327bec362ba6ba88b4b748b8fc8c0c21]: Words in Sch. 5 para. A1(4) substituted (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(2)

[^key-3283ea10ca28c2b0671ef8e9b52e8bbc]: S. 9 substituted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 9 para. 5; S.I. 1999/3420, art. 2

[^key-32e1760278d01488c087dc3714fcbb16]: S. 75 heading substituted (6.12.2018) by Pensions Act 2007 (c. 22), s. 13(3), Sch. 1 para. 42(3)

[^key-32eae84a96416d19052137c41b13ff1a]: S. 67(2)-(7) substituted for s. 67(2) (1.10.2007 for specified purposes, 29.10.2007 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), ss. 60(1), 70(2); S.I. 2007/2819, art. 2(2)(a)(b)

[^key-32ed75a2cbca7bdedbeb9efff6cbb27c]: Words in s. 30A(2)(b)(ii) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 14; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-33798d4116adf3c76a1b8a3807e43704]: Words in Sch. 1 heading substituted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 12; S.I. 2015/1475, art. 3(b)

[^key-33a19a8ced61689a19f1dac9f4c5374e]: Sch. 1 para. 3B(7A)(7B) inserted (with effect in accordance with s. 3(4)(5) of the amending Act) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 3(3)(f), 13; S.I. 2004/1943, art. 2(c)

[^key-33c3b8ef2dcebaa4ea12b2ed695fa816]: S. 70(7B) 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)(d)

[^key-33cc2d50691244923ce1cbe7116e9b5c]: S. 171ZU modified (1.12.2014) by The Statutory Shared Parental Pay (Persons Abroad and Mariners) Regulations 2014 (S.I. 2014/3134), regs. 1, 7(1) (with regs. 3, 4)

[^key-33e50bd10a821cd48e24be3a659d624f]: Word in Sch. 5 para. 5A(2) substituted (E.W.) (10.12.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) and Marriage and Civil Partnership (Scotland) Act 2014 (Consequential Provisions) Order 2014 (S.I. 2014/3168), art. 1(2)(3), Sch. para. 11(3)(b); 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(16)(b)

[^key-33f240e11c4994bc114946efd3a8d48f]: S. 146 substituted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 56(1), 61; S.I. 2003/392, art. 2 (with art. 3)

[^key-33f6caccdb396fdfca214609d7dad28b]: Words in s. 140(4) substituted (29.11.1999 subject to specified exceptions) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 73(4)(a); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

[^key-33f6cddb1617ffb5fb039977bc3248ec]: Words in s. 39A(2)(b)(i) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(2)(c)(ii) (with art. 2)

[^key-34045c310b025a8a1d4a0bf68f54725a]: Words in s. 4C(5)(b) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 50

[^key-34449b5cf9ebaff923a61427b90049fd]: Words in s. 16(1)(c) inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 53; S.I. 2013/279, art. 2

[^key-3486775b36772b3b22bb9c27e5be2934]: S. 9(1A) inserted (6.4.2015) by National Insurance Contributions Act 2014 (c. 7), s. 9(2)(b)(12)

[^key-34d23de89986754f8bd7292639fd773d]: Sch. 5 para. 4(1) modified (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(14)

[^key-34d3b61a661721e5a67e0ab7655a52a6]: Sch. 1 para. 8(1)(j)(k) omitted (with effect for the tax year 2015-16 and subsequent tax years) by virtue of National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 9(4), 35

[^key-34dbe318e6f0413b505a0bb4ac6cdf76]: Words in s. 4(4)(a) substituted (with effect in accordance with Sch. 22 para. 48(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 48(1)(a)

[^key-34dc3da2e55e2fef1c521696942a8574]: Ss. 171D-171G 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. 6(1), 16(3); S.I. 1994/2926, art. 2(2), Sch. Pt. 2

[^key-3523b290475be2a8f432d401275fcba4]: S. 112(2A) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 21(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-354df0f09f4611edae809e102d3203d8]: Sch. 1 para. 1(4)(5) repealed (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(b)(c), Sch. 12 para. 78(4), Sch. 13 Pt. VI; S.I. 1999/3420, art. 4(d)(e)

[^key-356680edb0579b80ca47595beaef9002]: S. 73(1A) inserted (9.4.2001) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 67(3), 89(1) (with s. 67(4)); S.I. 2000/1382, art. 2(d)

[^key-359ca4ecf2944d3b13052d2c9d8fa408]: Words in s. 70(9) substituted (1.9.2002 for specified purposes, 1.4.2003 in so far as not already in force) by The Regulatory Reform (Carers Allowance) Order 2002 (S.I. 2002/1457), arts. 1(1)(b), 2(2), Sch. para. 2(c)

[^key-35b0c60af52408c2fe95609ccb1a876b]: S. 22(5ZA)-(5ZB) inserted (15.1.2016 for specified purposes, 6.4.2016 in so far as not already in force) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 6(3); S.I. 2015/2058, art. 2(b)

[^key-35b82a7fa5a18540daa67b078de74099]: S. 171ZZ16(2)(b) modified (6.4.2025) by The Statutory Neonatal Care Pay (General) Regulations 2025 (S.I. 2025/376), regs. 1(2), 24 (with reg. 2)

[^key-35e38af46f7387c3c1ebd490e9199f5d]: Words in s. 15(1)(b) 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. 420(2)(c) (with Sch. 2)

[^key-3612f513f86ae9ddecc301652b57bdfc]: Words in s. 151(6) 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. 9; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-3617884315a76d27e9d46307c76d86c3]: Words in s. 122(1) substituted (21.3.2022 with effect in accordance with reg. 1(1) of the amending S.I.) by The Scotland Act 2016 (Social Security) (Adult Disability Payment and Child Disability Payment) (Amendment) Regulations 2022 (S.I. 2022/335), reg. 2(4)(b)

[^key-362c526aa1380ba12fe4060b58f065d5]: Words in s. 70(7B) substituted (E.W.) (15.3.2026) by The Social Security (Scotland) Act 2018 (Carer’s Assistance) (Consequential Modifications) Order 2026 (S.I. 2026/246), arts. 1(2), 2

[^key-363ab71113be354e8feb3dfabc177bd9]: Sch. 2 para. 1(b) repealed (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 75(1), Sch. 4 (with s. 579, Sch. 3)

[^key-3685246d15dbfe05f4f975beb108aa8f]: Words in s. 176(1)(a) inserted (13.10.2014) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 11; S.I. 2014/2727, art. 2

[^key-36993aa82fe41a12b99383a969e1c495]: Sch. 5 para. 4 modified (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 5 para. 3(3)

[^key-36a522260697b1a48f63c5412fac490c]: S. 10(1)(b) 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(3) (with Sch. 7)

[^key-36b45b1cc3c028efd45210c3e3218e55]: S. 70(5)(6) repealed (28.10.2002) by The Regulatory Reform (Carers Allowance) Order 2002 (S.I. 2002/1457), arts. 1(1)(a), 3(2) (with art. 4)

[^key-36bd6ef5ced35535f7a2c6a50b4ea5a9]: S. 166 substituted (6.4.2003) by Employment Act 2002 (c. 22), ss. 19, 55(2); S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3

[^key-36db704759407936c0a028f268137a90]: Words in s. 4AA(2) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 12; S.I. 2025/41, reg. 2

[^key-374287728c521aec3626fc5640df7556]: Words in s. 163(1) substituted (1.10.2006) by The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 9(3)

[^key-3751d5f95b7302e87cc4332477186749]: Words in s. 70(2) substituted (E.W.) (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 13(2)

[^key-378296cd3a39085fc4d57ac09ae4e196]: Words in s. 150(2) 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. 7(3); S.I. 2003/1766, art. 2(a)

[^key-37be8cfb19add7bd0e64c36c02578b9d]: Act modified (N.I.) (1.6.2007) by The Transfer of State Pensions and Benefits Regulations (Northern Ireland) 2007 (S.R. 2007/286), reg. 1(1)(3), 8(3)

[^key-38084bf2e9b421e3d39fbecde8066afa]: Sch. 5 paras. 7A, 7B and cross-headings 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. 11(1) (with Sch. 11 para. 11(2))

[^key-383423216434a38d93a3f50d5b58df33]: S. 39A(3A)-(3D) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(2)(e) (with art. 2)

[^key-3849ad9fffd939024c1898199c049302]: Words in s. 171ZJ(5) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 21(2); S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-384dc0d5628e8a453a06062cf392920b]: S. 15(4) 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. 420(4), Sch. 3 (with Sch. 2)

[^key-38588de0f13ad5b9cfe563103b0a4052]: Words in Sch. 7 para. 6(1) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(4)(b)

[^key-38789ec728160996d402a748834ff529]: Words in s. 62(1)(a) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 7(a)

[^key-3887c60a39c2aec702fba67552f67c04]: Words in s. 10ZA(1)(a) 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. 175(2) (with Sch. 7)

[^key-38c8c12b7e91cd48745b7e79d7628d6b]: S. 83 continued (with modifications) (10.12.2014) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 15(1); S.I. 2014/3169, art. 2

[^key-38cc02ef4628483e3a05d3f588f48513]: Words in s. 19(4)(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. 5(4)

[^key-38f2a8a2f6e4f8697815d056b20cde61]: S. 130(2)(a) substituted (3.7.2007) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 5 para. 1(3)

[^key-39121c89455b7c73e78aca909c5ab68d]: Words in Sch. 7 para. 15(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 52(5)(a); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-3912899d3f5a453013deccbb29a1fe5e]: S. 148(2A) 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. 5(3); S.I. 2003/1766, art. 2(a)

[^key-39573e61075417458a9c0c9e3277f7d7]: Words in s. 15(3A) 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. 420(3), Sch. 3 (with Sch. 2)

[^key-395f7fd1c5d1c5349cb454483c729304]: Sch. 2 para. 1(ac) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(2) (with Sch. 2)

[^key-397e9cc49fecd1287b927fae8e4ba31c]: Sch. 1 para. 7B(2)(e) substituted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 76(3), 86

[^key-39849319e3f62cf189e8a26d7eeddb17]: S. 15(1)(c) and preceding word inserted (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. 420(2)(d) (with Sch. 2)

[^key-3a3614bd93f44fbc9ebf1a8d3c85de7a]: Ss. 171E(1)-(3) 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-3a50f9e48e02d14f80c36bec7b1d8401]: S. 72(7A) inserted (1.10.2007) by Welfare Reform Act 2007 (c. 5), ss. 52(7), 70(2); S.I. 2007/2819, art. 2(1)(b)

[^key-3a5bacf8f7e73404d22d41e7bfced72f]: Words in s. 112(3)(c) substituted (22.8.1996) by Employment Rights Act 1996 (c. 18), s. 243, Sch. 1 para. 51(4)(c) (with s. 241, Sch. 2)

[^key-3a601104c89a4b041a7b9983ef6f5dd6]: Words in s. 114(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 7(2)

[^key-3a6a312e94c7e0202c9afd5c82585566]: Words in Sch. 5 para. 4(4) 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)(e)(i)

[^key-3a70a3ec107bb55ff2be8a10350ab8bf]: Words in s. 45(2) 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. 31(1)(a), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

[^key-3a9d83fe2218168e233a2b0b3ed01665]: Sch. 3 para. 5A inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 1(3), 30(3)

[^key-3aea6b1c815dc8c1f676733d4c04b192]: S. 64(1A)(aa) inserted (21.3.2022 with effect in accordance with reg. 1(1) of the amending S.I.) by The Scotland Act 2016 (Social Security) (Adult Disability Payment and Child Disability Payment) (Amendment) Regulations 2022 (S.I. 2022/335), reg. 2(2)

[^key-3af7ade39eefeef8d595584cd2e7a824]: Sch. 5 para. 5(2)(c) substituted (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. 3 para. 4(2)(c); and within which substituted provison was substituted para. (i) (E.W.) (10.12.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) and Marriage and Civil Partnership (Scotland) Act 2014 (Consequential Provisions) Order 2014 (S.I. 2014/3168), art. 1(2)(3), Sch. para. 11(2)(b); and Sch. 5 para. 5(2)(c) 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(15)(c)

[^key-3b0657fe3d0d5aedb9eed5c20b1de309]: S. 111 repealed (30.10.2012 for specified purposes, 5.12.2012 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 64(2), 150(3); S.I. 2012/2530, art. 2(5)(a)(6)(a)

[^key-3b119eb3f97314c6a0bf9895e52f4c5c]: S. 93(a) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 28(a); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-3b6c457c0820a3cf9a31b1dcbdedc31e]: S. 78(5) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 80(2)

[^key-3b8624e6d977696920e1052ec037084d]: S. 43(3)(a)(aa) substituted for s. 43(3)(a) (18.11.2004) by Pensions Act 2004 (c. 35), ss. 296(a), 322(2)(c)(i)

[^key-3ba8a6c951b1042bdbe37f13d791cbc3]: Words in s. 126(1) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 31, Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-3bf06b91e6aac6ee987f3d54a4051585]: Sch. 4B para. 4 renumbered as Sch. 4B para. 4(1) (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), arts. 1(2), 2(5)(a)

[^key-3c4126d8c82a37a49947636d36187f81]: Words in s. 61A(4)(b) 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. 8; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-3caac426ce70cd3c8e93fcc248c20030]: Sch. 5 para. 5(2)(c) and preceding word 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(8)(b)(ii)

[^key-3ce7f2f75a4ba6be8c0c7b6367c8cf7a]: Words in Sch. 1 para. 7B(5)(e) 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(6)(b); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

[^key-3d016d2bd02363af199fdeb53a2636d1]: Words in Sch. 4B para. 9(2)(a) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

[^key-3d0398c363f753e10b1347c68e0456bd]: Words in Sch. 7 para. 3(3) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 41(2)(b), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-3d20ec6f53038f8f96c45350eb8c230e]: Words in s. 73(9)(a) inserted (1.10.2007) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 7 para. 2(2); S.I. 2007/2819, art. 2(1)(d)

[^key-3d23a871ed186fd1165a24f333379070]: S. 45B(7)(7A) substituted for s. 45B(7) (29.9.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 41(2), 86(1)(b)(2); S.I. 2000/2666, art. 2(1)

[^key-3d2db2b0b65780b4fd203073ac5faec6]: S. 150(1)(ea) inserted (16.11.2023) by The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 (Consequential Modifications) Order 2023 (S.I. 2023/1214), art. 1(2), reg. 4(2)(a)

[^key-3d3babc54748071b2f80147f640ff5eb]: Word in s. 127 substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 44; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-3d892bf64c37c63ad6f67b976f317bd1]: S. 10(7B)(aa) inserted (5.4.2007 with effect in relation to the tax year beginning on 6.4.2006 and subsequent tax years) by The Social Security Contributions and Benefits Act 1992 (Modification of Section 10(7B)) Regulations 2007 (S.I. 2007/799), regs. 1, 2(b)

[^key-3d898a3c4723ff552d5c77eee11904f4]: S. 51A inserted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(6)

[^key-3e28b324ce7147e1b112e7ad8b944d2f]: Words in Sch. 1 para. 6(4A) 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. 5; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

[^key-3e3d522635a911917f823afe8321ea42]: S. 45(2)(c) and word 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. 31(1)(c), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

[^key-3e47fcbe25b200cd112a8e7cc2bee16b]: Sch. 5 modified (6.4.2005) by The Social Security (Retirement Pensions etc.) (Transitional Provisions) Regulations 2005 (S.I. 2005/469), regs. 1(1), 2

[^key-3e5bfd84ed3a6961cd5737b40bfb4449]: Words in s. 119 substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 25(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-3e7c60549b0fc1ffd4125b79df5c32ff]: S. 70(7)-(7ZE) substituted for s. 70(7) (S.) (16.11.2023) by The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 (Consequential Modifications) Order 2023 (S.I. 2023/1214), arts. 1(2), 3(2)(a)

[^key-3ee217689031a8083905906f623547e5]: Words in s. 20(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-3f1add7c61a6fb0bd889a75084a76995]: S. 35(3)(a)(i)(ia) substituted for s. 35(3)(a)(i) (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. 6; S.I. 2006/1682, arts. 2(d), 3(d)

[^key-3f224ae9d0d678b66e3e97b0eed5af73]: S. 138(5) repealed (1.4.2013) (with savings relating to budgeting loans and relating to community care grants and crisis loans applied for before 1.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 8; S.I. 2012/3090, art. 2(1)(d) (with art. 3)

[^key-3f383759c9b2c5b414885b5cda0d1bb2]: Words in s. 55B(5) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 11 para. 7(3)

[^key-3f5498bc70e18e04a9d3735c5869dd2b]: Words in s. 48B(2)(3) substituted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 20; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^key-3f67bca6bdfc4b0a1a60bc1a746fb1b2]: S. 10(11) inserted (13.3.2014) by National Insurance Contributions Act 2014 (c. 7), s. 14(4)

[^key-3fd7ddbe07b1ecef50e324a1f0a5dd66]: Figure in s. 15(3ZA)(a) substituted (6.4.2024) by National Insurance Contributions (Reduction in Rates) Act 2024 (c. 5), ss. 1(3)(a), 3(1)

[^key-4015829405436abc36658ace2ab97045]: Word in s. 138(1) repealed (1.4.2013) (with savings relating to budgeting loans and relating to community care grants and crisis loans applied for before 1.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 8; S.I. 2012/3090, art. 2(1)(d) (with art. 3)

[^key-4037c5e723d4f3e28e2ebc8f46c50760]: S. 150(1)(bc) inserted (8.4.2013) by The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) Order 2013 (S.I. 2013/796), arts. 1, 3(4)(a)

[^key-40398620fe1d32109c3bc90d3d5c8d1d]: Words in s. 171ZC(1) substituted (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 123(2)(a), 139(6); S.I. 2014/1640, art. 3(1)(g) (with art. 9)

[^key-40460d2e601dc3e338ae38af82faf1c9]: Words in s. 120(1) substituted (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 70; S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5); S.I. 1999/2422, art. 2(c), Sch. 1 (with Sch. 14); S.I. 1999/2860, art. 2(c), Sch. 1 (with Schs. 16-18); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

[^key-4094933bf8b8efc8ca7c6e7dd936ceb3]: S. 171ZE(10A) inserted (1.10.2006) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 16(3); S.I. 2006/2232, art. 2(c)

[^key-40ed602c6a958008ad9ee54403d4fd8e]: Words in Sch. 2 para. 3(1) 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(4), Sch. 3 (with Sch. 2)

[^key-411d352829ef764311c749e34e32aeb9]: Sch. 9 para. 1(b) substituted (24.6.2013) by The Children’s Hearings (Scotland) Act 2011 (Consequential and Transitional Provisions and Savings) Order 2013 (S.I. 2013/1465), art. 1(2), Sch. 1 para. 4(3)

[^key-412e93b9eb270160cfd4a2bf67784096]: Words in s. 77(7) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(7)

[^key-41560deaf358ace4f6f0005743ac0b7e]: Words in s. 37(4)(b) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 14(2)(a)

[^key-416a52334bd8507db960bd3f33bcb7a3]: S. 22(4) modified (1.6.2007) by The Transfer of State Pensions and Benefits Regulations (Northern Ireland) 2007 (S.R. 2007/286), reg. 1(1)(3), 8(2)

[^key-417b1c62028fdf8eae3c5352abc4bb56]: Words in s. 171(1) omitted (1.10.2006 with effect in relation to any case where the expected week of confinement begins on or after 14.1.2007) by virtue of The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 10(2) (with Sch. 8 para. 10(4))

[^key-42503f82a69aaa38e8034679ca731243]: Words in Sch. 9 para. 3 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 17(4)

[^key-4293fec5181788d8b41ef29f604a1cbc]: S. 12(6)(b) and preceding word omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 4(6)(c), 36

[^key-42b3efe5cecc4749042a951eb3e3a983]: Sch. 4B para. 4(2) inserted (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), arts. 1(2), 2(5)(c)

[^key-42e8342e98997eb72e4828ccb9334b19]: S. 60A inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 5

[^key-43051b2222583dc4f204b6292d88d590]: S. 77 modified by The Social Security Benefit (Dependency) Regulations 1977 (S.I. 1977/343), reg. 4B (as substituted (9.4.2001) by S.I. 2000/1483, regs. 1, 5)

[^key-431b6c0632bfbee5381ac50b7bb947bc]: Words in s. 48(5)(a) inserted (E.W.S.) (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 38(3)

[^key-438236f2918da66e243ca70e1c0f3803]: Words in s. 113(1) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 38; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-4410ea9f50572a2022dd7f0375827321]: Words in s. 171(1) substituted (1.10.2006 with effect in relation to any case where the expected week of confinement begins on or after 14.1.2007) by virtue of The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 10(3) (with Sch. 8 para. 10(4))

[^key-4420923f7c6fff3c0995cbb72389dad7]: Words in Sch. 1 para. 7A(2) 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(2)(b); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

[^key-442679ecadfab29a7bd4fe2fbb97bb49]: Sch. 1 para. 3B(13) repealed (with effect in accordance with s. 3(4)(5) of the amending Act) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 3(3)(h), 13, Sch. 2; S.I. 2004/1943, arts. 2(c), 6(a)(i)

[^key-44620f99062a569c7da864d5b1e46376]: Word in s. 48C(4) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 63(3)

[^key-447705de8599dcae64e12ea5461b29d3]: Word in s. 48C(4) substituted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 21; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^key-44d3a05491c6920fdeb6f779c6e0d250]: Words in s. 48BB(3)(a)(i) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 16; S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-44db9f34d926a07bb3f322d534287a24]: Words in s. 10(8)(b) 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(11)(b) (with Sch. 7)

[^key-44ec32133d460ea1f349e39213b7438a]: Word in s. 48B(7) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 61(6)

[^key-45251290abe4b4c5956c6e061ba00808]: S. 9B(3) applied (15.9.2016) by Finance Act 2016 (c. 24), s. 100(6)

[^key-45280ce9316195ad699a50f518118981]: Word in s. 55A(5) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 11 para. 5(4)

[^key-4567876663904c4d1a6a6d6220ddc322]: Word in s. 137(1) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 46(2); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-4573a21c8c1cfc7c1d92754b0ee6dcf7]: S. 165(8) 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. 7(4); S.I. 2006/1682, arts. 2(d), 3(d)

[^key-45a1d2d6ccc8291f6e3ddfde38135c52]: Words in Sch. 5 para. 7A(2) 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(11)(b)