Social Security Contributions and Benefits Act 1992

[^key-594ee5fc1420387b6a2a8a5130b1fd0d]: Words in s. 171(1) substituted (1.10.1992) by Still-Birth (Definition) Act 1992 (c. 29), ss. 2(1)(b)(2)(a), 4(2)

[^key-59f931435012ea9dc96124ad25a0775f]: Sch. 3 para. 2(8)(9) added (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(4), 89(1); S.I. 2000/2958, art. 2(3)(a)(4)(5) (with art. 3(1))

[^key-5a8135957f3c453c6eb20f158707abc3]: S. 171ZA cross-heading repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 11; S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-5a8bbefdbefc6ec9be86e9ce9ee0ed98]: Words in s. 46(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 23(c); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-5a97eba08476481ac8788097464b265e]: Words in s. 39C heading omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 14(4); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-5af3b5c3c861b53a77d643fa56383c70]: Sch. 4A para. 8(4)(d) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

[^key-5b14ee552063d4716327bd54a1e04f72]: Word in s. 171ZA(4) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 12(3); S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-5b7c62622f37ffce8f77c3ca8eefd17e]: Words in s. 163 inserted (8.2.2000) by The Health Act 1999 (Supplementary, Consequential etc. Provisions) Order 2000 (S.I. 2000/90), art. 3(1), Sch. 1 para. 27(2)

[^key-5b95862da2a3cf5c45429b9c60492099]: Words in Sch. 7 para. 3(11) substituted (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 43(b) (with s. 189, Schs. 6, 9); S.I. 1994/86

[^key-5bb085bbf74d054f2c30cd0fe384a4e5]: Words in s. 116(2) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 22(2)(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-5bb340758a05f8833adab4d9dfe68b56]: S. 171ZE(3A) inserted (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 120(5), 139(6); S.I. 2014/1640, art. 3(1)(d)

[^key-5c69cf2d322045534154376e423eda34]: Words in s. 35(3)(a) 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)(b)

[^key-5c7876c7b6af7f9d7d8fac563cacb96c]: Words in Sch. 4A para. 1(5) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 51(3); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-5cccf1063fee0db56792f718bb55312b]: Words in s. 150(2) inserted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 132(3)(c), 180(2)(a) (with Sch. 4)

[^key-5cce0952950a99596864e5f0cac54314]: S. 91(2) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 27; S.I. 1996/2208, art. 2(b)

[^key-5ccf6f22c73ee318ccbf2fc1739cc7b7]: Words in s. 10A(6) 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. 3

[^key-5d01bf4d0e26fcd8c4e26d6faea320f2]: Act modified (E.W.S.) (1.4.1997) by The Social Security (Jamaica) Order 1997 (S.I. 1997/871), art. 2, Schs. 1, 2

[^key-5d12cc4b48af4397e2840d1687babca3]: Words in s. 176(1)(c) inserted (with effect until 31.12.2010) by virtue of Welfare Reform Act 2007 (c. 5), ss. 31(2)(b), 70(2) (with s. 31(3)); S.I. 2007/1721, art. 2(1)

[^key-5d1bbd755138bf9f52d4e392f29a140e]: S. 176(1)(aa) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 10

[^key-5d4fa7a21f034e6d6eace4bba0f09e64]: Words in s. 46(2) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 6(2); S.I. 2011/3033, art. 2(c)(vii)

[^key-5d6722e685e1caadfa5f71e9e32f7419]: Words in Sch. 1 para. 7A(2) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 37; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-5dcf1c3c0b4c37ec95a7f08ba7aae894]: Word in Sch. 4A para. 1(2) repealed (26.9.2007) by Pensions Act 2007 (c. 22), ss. 27(3)(c), 30(3), Sch. 2 para. 11, Sch. 7 Pt. 5

[^key-5dd9dcd0a9e3e527b370e2ef9b5aaa75]: Words in s. 72(7) substituted (1.10.2007) by Welfare Reform Act 2007 (c. 5), ss. 52(6), 70(2); S.I. 2007/2819, art. 2(1)(b)

[^key-5e087143e9eafaa39b3cc870d2189339]: Words in s. 17(4) 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. 4(3)

[^key-5e1e5d4399e9b5bcc149c19c18345f74]: Words in s. 23A(1)(b) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 58

[^key-5e2582efac9c14c87d01c93c87719781]: Words in Sch. 2 para. 5(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. 422(5)(b)(i) (with Sch. 2)

[^key-5e47752da1dc7ee20d616c91ec9b6d06]: S. 35A(5A)(5B) inserted (6.4.2003) by Employment Act 2002 (c. 22), ss. 48(1)(c), 55(2); S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3

[^key-5e6e86bec9125c32eb1d552291bc4bf1]: Sch. 1 para. 1(9)-(11) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 54

[^key-5e9dd9ec283a16fd7a89ab88f790a8ee]: S. 72(7B) 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(4)

[^key-5ebd33b208e0079712c9a226025a6126]: Words in s. 38(3)(c) 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)(b)

[^key-5ed591bd52f948ce573f0adee9a0e2ea]: Sch. 7 para. 18(1)(a)(ii) 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-5ed89f990836f10194899a03854d47bb]: Words in Sch. 2 para. 1(c) substituted (with effect for the tax year 2007-08 and subsequent tax years) by The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588), arts. 1(2), 2(2)

[^key-5ef0ed29136f45358c868de21113ccd3]: Words in Sch. 4A para. 1(4) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(5)(b) (with art. 2)

[^key-5ef861d527c20d5cddd6df7832256956]: S. 9(2)(3) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 2(1), 8(2)

[^key-5f8901f645912897f9b7766fb3afd46f]: Words in Sch. 7 para. 18 substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(6)(a)

[^key-5f99085a4f06060d2e283f582d5868f2]: S. 55A(1) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 11 para. 5(2)

[^key-5fc0ab917c245aaf097a70e457cd066d]: S. 6 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. 2; S.I. 1999/3420, art. 2

[^key-5fc93bf6e29d06b4087bbb39a492aede]: S. 150(1)(d) 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-5fdc8cfd07f44c4fd0d08318c79e8513]: S. 23A(1)(e) omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 6(2); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-5fdda4993ab94e6150a54f2df56ee75b]: Words in s. 148(1)(a) substituted (3.12.2021) by The Social Security (Amendment) Regulations 2021 (S.I. 2021/1152), regs. 1(2), 2

[^key-5fe89915887e86b110982b23ae8c3657]: Words in Sch. 2 para. 8 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. 7 para. 11; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

[^key-6001de94d5c6db01b1d6f2eb8654ed18]: Act modified (E.W.S.) (31.12.1992) by The Social Security (Iceland) Order 1992 (S.I. 1992/3211), arts. 1, 2

[^key-601a080bfebda81112525002baba099c]: Sch. 2 para. 3(1)(b) repealed (8.9.1998) by Social Security Act 1998 (c. 14), ss. 59(3), 87(2), Sch. 8; S.I. 1998/2209, art. 2(a), Sch. Pt. 1

[^key-6023b93b5940007a9242862d307a2bd0]: S. 171ZZ16 modified (6.4.2025) by The Statutory Neonatal Care Pay (Persons Abroad and Mariners) Regulations 2025 (S.I. 2025/202), regs. 1(2), 7 (with regs. 3, 4)

[^key-6026ba3b5e739a7a3197d5b7356e11a7]: Words in s. 77(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(2)(b)

[^key-60b275e716e800bd3369d2da0b5f094b]: S. 175(3)-(5) applied (15.3.2022) by National Insurance Contributions Act 2022 (c. 9), s. 12(4)

[^key-60df0e386b63e8268d1ef5705a361cd8]: Sch. 1 paras. 3A, 3B and cross-headings inserted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 77(2), 86

[^key-60e42a442af1fd713209fe01164ee5ac]: Word in s. 73(11)(a) inserted (11.4.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by Welfare Reform Act 2009 (c. 24), ss. 14(5), 61(3); S.I. 2010/293, art. 2(2)(a)(b)(c)

[^key-612c4a5fda9c5b73b0a80b493fa24842]: S. 171ZL(4A)(4B) inserted (with effect in accordance with art. 2 of the amending S.I.) by The Adoption and Children Act 2002 (Consequential Amendment to Statutory Adoption Pay) Order 2006 (S.I. 2006/2012), arts. 1, 3(b)

[^key-61616c461da67eae49db008056c6a8ce]: Words in s. 20(1)(f)(ii) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 13; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-617a59972fcb3910f78a44d2699ba0da]: S. 46(1) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 12(a), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-61866307025dfdd4fcb1d623d372341b]: S. 86 repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 23, Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-61b06967d546cc127adc546546eb7b51]: Sch. 1 para. 8(1A) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 39(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-61b28d98bc7c9b0dec426be13db13571]: S. 165(3A)-(3D) inserted (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 120(4), 139(6); S.I. 2014/1640, art. 3(1)(d)

[^key-61fa9f374a169d3df6630a704bc37d3b]: Words in Sch. 5 para. 5(1)(a) 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(8)(a)(i)

[^key-6241f4e7996adc15a2c1a8a706b73f27]: Words in s. 21(1) 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), s. 89(1), Sch. 8 para. 21(b); S.I. 2000/2958, art. 2(3)(e)(4)(5)

[^key-62a3dacb3f34996e57fca4db5bd20462]: Words in s. 71(7) 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(3)

[^key-62a81e7b73c5d1eea72f1ae1170efd08]: Words in s. 12(8) substituted (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 National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 4(8)(a), 36

[^key-62bfa46d0f6eb9a17228e5a6c633c990]: Words in s. 150(2) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 9(11)(b); S.I. 2008/787, art. 2(4)(f)

[^key-62cf9a291b97b2a696f3ed32053301e8]: Words in s. 44A(1)(a) substituted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 4(2)

[^key-62d2cb0a20aa629a7d02d09d75320415]: S. 11A inserted (6.4.2024 immediately after the coming into force of 2023 c. 57, Sch. para. 4(1)) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(2), 9 (with reg. 1(4))

[^key-62e49e5f2f67976cb208dd0818747608]: Words in Sch. 5 para. 3C(1)(b) inserted (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(2)(b)(3), Sch. para. 5(6)(c)(ii)

[^key-62ff1a6c9940f9253498669d962abf86]: Words in s. 23A(4)(b) inserted (6.4.2010) by The National Insurance Contribution Credits (Transfer of Functions) Order 2009 (S.I. 2009/1377), arts. 1(1), 5

[^key-632678a933aefa0945121005a40aded5]: Words in s. 171ZA(1) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 12(2); S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-636c99167cd8c187923c70865bffbd47]: Sch. 1 para. 7B(7) 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. 9(2), 36

[^key-637bc344a0982f444d3e1e9792e196d9]: S. 148(2ZA) 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(3)

[^key-641d658bff56cac8beec1a9fc0faebb7]: Words in Sch. 5 para. 5(1)(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(8)(a)(iii)

[^key-642132b9ac661f7b06484138bbe555fc]: Sch. 13 para. 3(2A) inserted (1.10.2006) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 23; S.I. 2006/1682, art. 3(e)

[^key-642f7e79d579384cccb9bf5bebfecdf0]: S. 171ZK(1) renumbered (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 122(5)(b), 139(6); S.I. 2014/1640, art. 3(1)(f)

[^key-64316dd7ee797fd90fbe82e5f8911b9f]: S. 171ZL(4B)(c) inserted (15.7.2011) by The Adoption and Children (Scotland) Act 2007 (Consequential Modifications) Order 2011 (S.I. 2011/1740), Sch. 1 para. 4

[^key-6479c127c5bb7f0b146d65cadc064aa2]: Words in Sch. 1 para. 6(5) 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. 17(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-64c3ca325f5ef436e52e22c54c746475]: Words in s. 21(1) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 11 para. 3

[^key-65127d46c9cc183ce88a4b20f88333cb]: Words in Sch. 7 para. 6(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(4)(a)

[^key-659a77a30ea453f36fd72faf06735d54]: Words in s. 122(1) inserted (with effect for the tax year 2016-17 and subsequent tax years in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 23(4)(b)

[^key-65c328f93203ec314785cd6f9c94c1eb]: Words in s. 48BB inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 27(2); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-65e1c5fff6958d93ddfd3ec7b2931f2e]: Words in s. 122(1) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 4(3)

[^key-65f8e0b2be339ab804a9ab09a4f3ddce]: Words in s. 39A(2)(c) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(2)(d) (with art. 2)

[^key-66240a282ee61ef55cbc5575ddd9e130]: Words in s. 118 substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 24(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-66380741285a6266f081fb24dd956fe8]: Words in s. 150(2) 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. 180(4) (with Sch. 7)

[^key-66393ed496c32816d8fffd93599ca689]: Sch. 11 para. 2(a) omitted (1.10.2006 with application in accordance with Sch. 8 para. 13(2)(3) of the amending S.I.) by virtue of The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 13(1)

[^key-669ad7186dedffa3f5987e8e47e34bc6]: Words in s. 30DD(6) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 4(2)

[^key-66c045f2e5e7422e7a13ac8e9f143de0]: Words in s. 66(1)(b) substituted (12.1.2000) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 66(2)(c), 89(1); S.I. 1999/3309, art. 2(3)

[^key-677d0cabacf68000e6e83370939e00d8]: Words in Sch. 1 para. 7BB(1) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 7(1)(a) (with reg. 1(4))

[^key-6790047d0cca5e6c74de503bff5fc4d2]: Words in Sch. 5 para. 4(3) 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(7)(d)(ii)

[^key-6794ce86c9ec87a456683d0f710ef618]: Words in s. 70(2) 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(2)

[^key-67b23406b28006f5c07c2e1260fcd11e]: Ss. 123-137 repealed (1.4.2013 in relation to council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)

[^key-680b4b2e53d7b15d29bcc722739b2b9e]: Words in Sch. 4A para. 1(7)(b) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 51(3); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-68208f7c644ddccd226558677c965451]: Words in Sch. 4A para. 7(4) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 10(4)(a), 30(3)

[^key-6822075ce0d261f53b61e2ba372fa388]: Words in s. 122(1) 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(4)

[^key-683a586a234e0249ec3cf9468a6407d2]: Sch. 5A modified (6.4.2005) by The Social Security (Retirement Pensions etc.) (Transitional Provisions) Regulations 2005 (S.I. 2005/469), regs. 1(1), 3

[^key-684ded5549336075dbdc721990bd608a]: Sch. 11 para. 1A 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. 20; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-689124f47d8e8b54d8dc3116d2ee5943]: Words in s. 122(1) inserted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 134(4), 180(2)(a) (with Sch. 4)

[^key-68cac31793c5003003725f346f4f3d94]: Words in s. 176(1)(c) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 37(b), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-69046adc380848e87cfaecc78c3d1c7e]: S. 84 repealed (6.4.2010 with savings until 6.4.2020) by Pensions Act 2007 (c. 22), s. 4(1)(b), 27(4)(b), Sch. 7 Pt. 2 (with s. 4(5)-(8))

[^key-69246459272f2dca98689b1087fcd2d3]: S. 157(2)(a) substituted (6.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 8(3), 16(3); S.I. 1994/2926, art. 2(3), Sch. Pt. 3

[^key-6956cc8489ad287bc3e4d1ce224ab99b]: S. 124(1)(g) and preceding word 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(3); S.I. 2003/1766, art. 2(a)

[^key-69aaeb7ff7efcb4f20f85a974de06918]: Sch. 2 para. 3(1) modified (21.7.2009) by Finance Act 2009 (c. 10), Sch. 6 para. 2(6)

[^key-69ae911b67c5db4f1e01f2f980115542]: Words in s. 10A(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. 177(4) (with Sch. 7)

[^key-69d1e079ae648d35671265f07bd7c736]: Words in s. 39A(4) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(2)(f) (with art. 2)

[^key-6a2ae6678f9ddf88c032991251f8a76e]: Words in s. 46 inserted (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. 5(a); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

[^key-6b0b3d3b10c665c4b4a010bde8fca5c9]: S. 121(1)(aa) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 40; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-6b353a7f09970a01aeb8db9ded354d01]: Words in Sch. 2 para. 5(b) 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(5)(b)(ii), Sch. 3 (with Sch. 2)

[^key-6b56159b3645079ccf1fd5d5a1372902]: Words in Sch. 1 para. 7A(3)(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. 6(3)(b); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

[^key-6b60624a58fc48c217311cca2cd6ca91]: Word in s. 126(3)(c) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 43; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-6baf363a16cf21e1c54d2c511c683fc5]: Words in Sch. 6 para. 1 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-6bc542e72821d5a890ea7aa8d212926c]: Words in s. 1(5) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 7(a); S.I. 2014/1640, art. 7(d) (with art. 16)

[^key-6bd1dd39d4e35bf4988da2bc722458bc]: Words in Sch. 1 para. 11(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 41; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-6be3d590b8e78cb267ecadb2be633ea9]: Words in Sch. 5 para. 2(7) inserted (with effect in relation to the tax year 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), s. 30(1)(a)(3), Sch. 1 para. 19 (with s. 5(3)-(7)); S.I. 2010/2650

[^key-6be784e2af1742a428ae8668a6c96b9b]: Sch. 2 para. 1(ab) 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. 422(2) (with Sch. 2)

[^key-6bf460dd3c2cb4ca1dadfa2a59b7cd6e]: Words in Sch. 1 para. 6(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. 185(b) (with Sch. 7)

[^key-6c1559358cc4c4b9ade90809bb8fb1d9]: S. 123(4) substituted for s. 123(4)-(6) (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 119(2), Sch. 9 para. 1(2) (with s. 118)

[^key-6c9d5eb7602cdc58ad4aae6e5865203b]: Words in s. 10(5) substituted (6.4.2020 subject to transitional provisions in reg. 2 of the commencing S.I.) by National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23), ss. 1(7), 5(3); S.I. 2020/285, reg. 2

[^key-6d07d3f382247090e0af6d5bed7fe4c7]: S. 10(8)(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. 174(10) (with Sch. 7)

[^key-6d0f255e589b07aa989e4e36961841ff]: S. 37(A1) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 10(2); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-6d29f438c404b63d8e6306265b4af527]: Words in s. 18(1)(b) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 5, 36

[^key-6d382027135de304f37dda497879cbf0]: Sch. 3 para. 4 and cross-heading omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 18(2); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-6d670a94eed62baaf2c0256e6637d79c]: S. 122(6A)(6B) inserted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), ss. 3(4)(b), 6(1)

[^key-6d9a8a314dd15a6c410f60b2d11d09fa]: Words in s. 171ZK title repealed (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 122(5)(a), 139(6); S.I. 2014/1640, art. 3(1)(f)

[^key-6d9d0df3effe57a87a9fec1b1362db5c]: Words in s. 150(2) 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. 180(3) (with Sch. 7)

[^key-6da3723dca0faa04acbc028bcedf4da7]: S. 82 repealed (6.4.2010 with savings until 6.4.2020) by Welfare Reform Act 2009 (c. 24), ss. 15(1)(a), 61(2), Sch. 7 Pt. 2 (with s. 15(2)(3))

[^key-6da91585c1a8c35311720fe5d1ff7411]: Words in s. 122(1) omitted (with effect for the tax year 2016-17 and subsequent tax years in accordance with s. 13(4) of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 1 para. 23(4)(a)

[^key-6deaae96a531d11b8f73f5b5a1014fe2]: Words in s. 44(7)(c) substituted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), ss. 3(3), 6(1)

[^key-6df8444b49990e62ec9b51417672d6b5]: S. 62(3)(4) inserted (E.W) (31.10.2013 for specified purposes, 13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 14(3); S.I. 2013/2789, art. 2(b); S.I. 2014/93, art. 3(j)(ii); S.I. 2014/3169, art. 2; 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(11)(b)

[^key-6e35b2f11980ab9ae6c295ae48876b4b]: Act: certain functions transferred (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. 49, 50, 61 (with s 54); S.I. 2003/392, art. 2

[^key-6e3d8dc3a477f940ba16da3bfbd27598]: Sch. 1 para. 7B(6) repealed (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(5), Sch. 10 Pt. I; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

[^key-6e6f694e55dce45844a4a74c333714c9]: S. 39(3) repealed (26.9.2007) by Pensions Act 2007 (c. 22), ss. 27(3)(c), 30(3), Sch. 2 para. 3(b), Sch. 7 Pt. 5

[^key-6e8a79859d0d6e6ccd6f3c068a70c529]: Words in s. 4A(6) omitted (8.8.2003) by virtue of The Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 2003 (S.I. 2003/1874), arts. 1, 4

[^key-6ea099be5e48b0965919531d3c45d81f]: Words in Sch. 3 para. 8 substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 38(4); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-6eb113ae48b58db6bf678ea6a86ee1c8]: S. 10(1A)-(1C) inserted (6.4.2020 subject to transitional provisions in reg. 2 of the commencing S.I. ) by National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23), ss. 1(2), 5(3); S.I. 2020/285, reg. 2

[^key-6f22ee51c7221d96172f508ccec08ffd]: Word in s. 114(4) repealed (6.4.2010) by Welfare Reform Act 2009 (c. 24), s. 61(2), Sch. 7 Pt. 2

[^key-6f3228ae5736fe9e9cf3145be74781ac]: S. 150(1)(bd) inserted (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), 14(2)(a)

[^key-6f5b9774ef7bccb9a37cf7c6e8539713]: Words in Sch. 7 para. 5(2)(a)(ii) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 52(3); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-6f6c005a01756d9bb2010cd6d43ddc4f]: S. 45(2)(d) and word inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 11(2), 30(3)

[^key-6ff56bf59988c0185c11f5105a66c353]: Words in s. 10 heading omitted (6.4.2020 subject to transitional provisions in reg. 2 of the commencing S.I.) by virtue of National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23), ss. 1(10), 5(3); S.I. 2020/285, reg. 2

[^key-6ff9ed8b7cecb4bbbef9f4a079f64035]: Words in s. 35(4) 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)(b)

[^key-70070ba28419437a7ae1fa992717b34f]: Words in s. 46(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 23(a); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-700b1ee119b39e758047dc8f7333254b]: Words in s. 62(1)(c) added (26.7.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(2)(a)(3), Sch. para. 4(b)

[^key-700c7e8a332381517d74c9b14511791b]: S. 48B(8) added (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. 6; S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

[^key-701b7e5bc5751dd2fb3301c1ff60bde8]: Words in s. 22(3)(a) inserted (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(3)

[^key-702bd2ba5e25c4f37c941e71f31a3ea2]: Word in s. 37(4) 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(3); 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(3)(a)

[^key-7033e24d929e0aaf73bc20c73577adb7]: S. 140(4)(da) inserted (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 72(2), 150(2)(c)

[^key-70357ee0c3c600234e4ac8e362c0a70a]: Word in s. 124(1) repealed (6.10.2003) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 3; S.I. 2003/1766, art. 2(a)

[^key-7036a1c286a721af6a7628685899b634]: Sch. 2 para. 3(1) modified (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 3(5)

[^key-7064b630db6414f2238f0f84226d1543]: Sch. 3 para. 3 repealed (2.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. 5; S.I. 1999/3309, art. 2(1)(c)