Social Security Contributions and Benefits Act 1992

[^key-70856986cc547a5c644102aa6ea0903c]: Words in Sch. 3 para. 5(4)(a)(i) 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. 14(5)

[^key-708b196fb1911130953f23bcc9be4561]: Sch. 4 Pt. 2 omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 19; S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-70a66b248b49e3118abc41a4a6ac03f2]: S. 145A inserted (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. 55(1)(a)(2), 61; S.I. 2003/392, art. 2

[^key-70c6dda80707b399edc2831eac0d894a]: Words in s. 77(5) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(6)

[^key-70e07cbaaaf4849a1180241d7707b2de]: Words in s. 77(8) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(8)(a)

[^key-70f4c0f47bcad142b9ea5434acd65c18]: Words in Sch. 1 para. 4(a) 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(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-7117dd091ea59ef2ece3d2b07c19cb69]: S. 42(1)(1A) substituted for s. 42(1) (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 30; S.I. 2003/962, art. 2(3)(d)(iii)

[^key-7120fbd9a251907c54d368f08c283db4]: Words in s. 48(2) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 24(3); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-714a3a5dd0f7c04ca1f70d74637f9d15]: Words in s. 39 repealed (26.9.2007) by Pensions Act 2007 (c. 22), ss. 27(3)(c), 30(3), Sch. 2 para. 3(a), Sch. 7 Pt. 5

[^key-71953131c289181ca8a18653c41ff38f]: S. 138(5) inserted (5.4.1999) by Social Security Act 1998 (c. 14), ss. 70(2), 87(2); S.I. 1999/1055, art. 2(a) (with art. 3)

[^key-71bc2bd51fe9b5224a3b77906c0ff47b]: Words in s. 171B(1) substituted (3.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 24; S.I. 1999/3309, art. 2(2)(a)

[^key-71d1a1664e118a0248b43d2cc1dd8352]: Word in Sch. 1 para. 7BB(2)(b)(ii) 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)(b)(ii) (with reg. 1(4))

[^key-71f9543426ce3c53e4bf9e5565887b2f]: S. 5(2) repealed (with effect in relation to the tax year following 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 7(3), 30(3), Sch. 7 Pt. 4 (with s. 7(4)); S.I. 2010/2650

[^key-7218996b75154b9071dc1e3b4551abc9]: Words in s. 37(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 2(3)(c)

[^key-72241e66e608817abb1470c8a0fdc10d]: Words in Sch. 1 para. 3(4)(b) substituted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 1(4), 13; S.I. 2004/1943, art. 2(a)

[^key-7228e2ba797a29051ee21e46d9275c61]: S. 171ZE(12) inserted (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 121(4), 139(6); S.I. 2014/1640, art. 3(1)(e)

[^key-724ba3ab46cb458bad90f78876fb7b57]: S. 30A excluded (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), regs. 1(2), 22(a)

[^key-726914bafbb4718e90f400475fb49eff]: S. 1(2)(da) inserted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 2(2)(b); S.I. 2015/1475, art. 3(b)

[^key-72a3636713d45f3de0e78cea47bf030f]: Words in Sch. 4A para. 1(2) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 69

[^key-72ff60167df838d8477040f3538c817b]: Words in s. 4C(11) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 13; S.I. 2025/41, reg. 2

[^key-73202c42a7c29a320426e206c7142980]: Words in s. 122(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 8(3)

[^key-73375644ffb4d05496248680f66a7659]: Act modified (E.W.S.) (1.9.1996) by The Social Security (Malta) Order 1996 (S.I. 1996/1927), art. 2, Sch.

[^key-734b0f35400ebaf9d2266b20afa9a8b9]: Words in s. 176(4) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 35(b)

[^key-736b23f602506cf02e98868af6d18d4f]: Sch. 4A para. 2(4A) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 10(2)(b), 30(3)

[^key-737ca958ece16a5d7ea783642584a2af]: Words in Sch. 1 para. 7(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. 185(d) (with Sch. 7)

[^key-73d727c91691d22ab090ebd8880024b6]: Ss. 4B, 4C inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 1(1), 9

[^key-73d7aff9d01ae384354f3c3bc861b8b6]: Words in s. 1(5) substituted (8.12.2002) by Employment Act 2002 (c. 22), ss. 6(3), 55(2); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2

[^key-7469ea7a6eb59516a266a0b3198b27f3]: Words in s. 150(2) inserted (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), 3(2)

[^key-74bf53531f1809b7113219047d618cac]: Words in s. 122(1) inserted (15.11.2018) by The Social Security (Updating of EU References) (Amendment) Regulations 2018 (S.I. 2018/1084), regs. 1, 2(a)

[^key-74ffca708d56f264a2cd6ea13f451b75]: S. 16(1)(f) and word inserted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 13; S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

[^key-7500b3ac4618e46da011c8af82d4e329]: S. 19A(3) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 20; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-7581d1e691044a96b6d83af1f0f74216]: S. 18(1A) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 3(3), 8(2)

[^key-75afccca2f139b76ee2adf1904304f06]: S. 60(3)(ba)(bb) 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. 8(3)(b); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

[^key-7644a57545749729fefd9c4a2b518ff4]: Words in s. 122(2) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 28(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-766f118d7a455a594b7c0c07ecdbdefb]: S. 10(12) 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(9), 5(3); S.I. 2020/285, reg. 2

[^key-768ab33fd4f4f654df760033bbe93898]: S. 18A inserted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 13(2)(7)

[^key-76adbb2b6ca04436f9c74e8c1c1011fd]: Words in s. 77(4) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(5)

[^key-76e68061e8e09e3a120d7c2aa0a33c12]: S. 175(1A)(b) and preceding word repealed (1.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/392, art. 2

[^key-77035a9ac9908e8034d7ad664b112991]: S. 171ZZ19(8) excluded (6.4.2025) by The Statutory Neonatal Care Pay (General) Regulations 2025 (S.I. 2025/376), regs. 1(2), 13(1) (with reg. 2)

[^key-773e4cc812a0e9994d381c8222f7b9c7]: S. 13(6) excluded (5.4.2023) by S.I. 2001/1004, reg. 65BA(2)(4) (as inserted by The Social Security (Contributions) (Amendment No. 3) Regulations 2023 (S.I. 2023/309), regs. 1, 4(1))

[^key-77812c2d183da3d16ea3fffe2e496bda]: S. 45A repealed with savings (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1

[^key-778728f3f140ac340723fcfdaceae366]: S. 89(1A) 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)(b)

[^key-7793d2551e52ab12c091a772d75d4f5a]: Words in s. 51A(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 29(b); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-779b6d05fa323900c5efee105ee7c4f2]: S. 12(3) excluded (5.4.2023) by S.I. 2001/1004, reg. 65BA(2)(4) (as inserted by The Social Security (Contributions) (Amendment No. 3) Regulations 2023 (S.I. 2023/309), regs. 1, 4(1))

[^key-77ce45316dc0f2eb1dfc84729d7d49ee]: Words in s. 114(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 7(3)

[^key-781192ebf5196600da5eac28e3b64943]: Words in s. 122(1) inserted (6.4.2015) by National Insurance Contributions Act 2014 (c. 7), s. 9(4)(12)

[^key-7832eea6de61a3c291f51d6fb4760ff0]: Words in s. 171ZF(2) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 19; S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-7844656c59040ada838f4e5c76becf27]: Words in s. 120(2) substituted (15.2.1999) by Petroleum Act 1998 (c. 17), s. 52(4), Sch. 4 para. 30 (with s. 49, Sch. 3); S.I. 1999/161, art. 2(1)

[^key-78b2478f5eaf7583410614a64c430281]: Word in s. 21(5A)(b) 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. 35(2)(a), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

[^key-78b3a2585d3d86285e921f0c8dea4083]: Words in s. 171ZD(2) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 15(3)(a); S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-78da7748ce964b48411082b82d482239]: Words in s. 70(1) 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-78f6ecbe6df7df014b186dae9ed8a519]: Words in s. 171ZJ(10)(f) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 21(3); S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-7926db6d7133958ee0e6e750d694602b]: Words in Sch. 7 para. 6(4) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 52(4)(a); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-7929c2c94333bd59204248c1e0991d8c]: Words in s. 146(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 13(3)(b)

[^key-792ae844ed6422ca73e86a77733c4174]: S. 7(2A)(2B) inserted (12.2.2015) by National Insurance Contributions Act 2015 (c. 5), s. 6(4)

[^key-795a096000a9c51878c4d6f58612be31]: Words in s. 145A heading inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 12(4)

[^key-79656b0c399b65258b6dea35846f5efa]: S. 4(1)(a)(vi) and word substituted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 8(c); S.I. 2014/1640, art. 5(2)(g)

[^key-79777cdc48cf2638e733f4d42c963330]: S. 171ZK(2) inserted (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 122(5)(c), 139(6); S.I. 2014/1640, art. 3(1)(f)

[^key-79dabe17f092fbc85d89e147c3a25d5d]: Words in s. 12(1) inserted (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(2), 36

[^key-7a2138dfc6b350139628e5357117023e]: Words in s. 48BB(5) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 9(b)

[^key-7a3a5c78972c7772e80dc67d81a37ff4]: S. 14A(1)(1A) substituted for s. 14A(1) (12.10.2015) by The Social Security Class 3A Contributions (Amendment) Regulations 2014 (S.I. 2014/2746), regs. 1(2), 2

[^key-7a46fa6c34bb30a262cae417d80ccf14]: S. 30D modified (6.4.2003) by The Social Security Contributions and Benefits Act 1992 (Modifications for Her Majestys Forces and Incapacity Benefit) Regulations 2003 (S.I. 2003/737), regs. 1, 3

[^key-7a4bf9c907086c08eb224ec31d5c590c]: Words in Sch. 4B para. 2 inserted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(2)(a); S.I. 2011/3033, art. 2(c)(xii)

[^key-7a4e3f8a0a42304f30c7d7bd1c4e2cf0]: Sum in s. 15(3) 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-7a7157cfa90311cf109bbd7eba9856a7]: Words in Sch. 1 para. 3(5) repealed (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 1(5), 13, Sch. 2; S.I. 2004/1943, arts. 2(a), 6(a)(i)

[^key-7a8205b6ced1f73fc048451db16fd793]: Words in s. 137(1) repealed (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 119(2), Sch. 9 para. 9(b), Sch. 14 (with s. 118(1)(2)(4))

[^key-7b17049e2abf6b76c941ed1af0b161eb]: Words in s. 171(1) substituted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 15(4), Sch. 2 para. 4

[^key-7b4c2abd376f6c49b0fa10d0597a68c1]: S. 138(4A)-(4C) inserted (17.5.2017 for specified purposes, 1.4.2024 in so far as not already in force) by Scotland Act 2016 (c. 11), ss. 23(5), 72(4)(b); S.I. 2017/455, regs. 2(b)(iii), 3

[^key-7b72fcc70fee1d15831144a489b6649e]: Sch. 2 para. 3(3) omitted (with effect in accordance with s. 17(3) of the amending Act) by virtue of National Insurance Contributions Act 2014 (c. 7), s. 17(1)(a) (with s. 17(3))

[^key-7b8e8299d1bf1982eb2efa3d846ec474]: Words in s. 4A(3)(b) substituted (24.7.2007) by The Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2071), arts. 1, 2(3)(b)

[^key-7b8f6851d1ae6a5d47e1e0cf46a35de8]: Words in Sch. 2 para. 3(4)(5) 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-7bc6f169cc99cd82a1efacafca1f18b4]: Word in s. 126(3)(d) 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-7bd0629aa971f0f20c84f94c224a6cfb]: S. 36A repealed (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 9; S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-7bff64fd4a83693fbbadb678a446fd2a]: S. 55AA inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 11 para. 6

[^key-7c285c9f3fa19aa80b6f6a5ee525bb8d]: S. 9A inserted (13.5.2014 for specified purposes, 6.4.2015 in so far as not already in force) by National Insurance Contributions Act 2014 (c. 7), s. 9(3)(11)(a)(12)

[^key-7c3bb6a884f33a927d97e4a7f37509d7]: S. 39C modified (6.10.2002) by The Social Security (Inherited SERPS) Regulations 2001 (S.I. 2001/1085), regs. 1(1), 2, Sch. (as amended (5.12.2005) by S.I. 2005/3030, regs. 1, 2)

[^key-7c60db9f28de8ccfdcaceb553bbe257c]: Words in s. 140(5) substituted (29.11.1999 subject to specified exceptions) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 73(5)(b); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

[^key-7c60fe3bb4b5a6a8644c66d6b2b165bb]: S. 20(1)(f)(ii) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(1)

[^key-7c7438f3ea754284334359a863581871]: S. 12(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. 4(7), 36

[^key-7ca89188c7dbce28013a0a3a6a1e9adf]: Words in s. 165(7)(b)(i) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Maternity Allowance and Statutory Maternity Pay Regulations 1994 (S.I. 1994/1230), reg. 3(3)

[^key-7caebcf558270b6d191776fbaca6b0b7]: Words in s. 37(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 2(3)(b)

[^key-7cb73ff4ee0aac342f76dfc949dfb0da]: Words in s. 123(2) substituted (27.6.2002) by The Secretaries of State for Education and Skills and for Work and Pensions Order 2002 (S.I. 2002/1397), art. 1(2), Sch. para. 7

[^key-7cd8e061313ef7b27af08477520d81d9]: Words in s. 145(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 11

[^key-7ce9a70853d17fcd97bd2a2ff8248ed5]: Words in s. 89(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-7cf840e9f18f5b9816955218bed0fd4c]: S. 6A inserted (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. 3; S.I. 1999/3420, art. 2

[^key-7d83d632871b116140bf8bee916d4a12]: S. 171C substituted (11.11.1999 for specified purposes, 3.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 61, 89(5)(b); S.I. 1999/3309, art. 2(2)(a)

[^key-7dbffe12e7394188e999d749bfb6668d]: S. 155(3) excluded (11.4.2005) by The Guardians Allowance Up-rating Regulations 2005 (S.I. 2005/719), regs. 1(1), 2

[^key-7e257a4e56a2fffdeef54c3bedf13450]: Words in s. 70(2) inserted (S.) (21.10.2024) by The Disability Assistance for Older People (Scotland) Regulations 2024 (S.S.I. 2024/166), reg. 1(2), sch. para. 14(2)

[^key-7e4b2291f0669aefe0d2c94aa1551c0e]: Sch. 1 para. 7BZA inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 5(4), 13; S.I. 2004/1943, art. 2(e)

[^key-7e601be2214b0be3d8a92dbac25e89dc]: Sch. 4A para. 7(4A) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 10(4)(b), 30(3)

[^key-7e62d582654683ec74baa9f9fbb9c977]: Words in s. 10(1)(b)(ii) substituted (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(2)

[^key-7e6fbc2c4985fb780a9436d454d0001f]: Sch. 7 para. 4(1) 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-7e8b2af818259203340f0fc366a5fe58]: Sch. 9 para. 2 and cross-heading repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 17(3), Sch. 2 Pt. 1

[^key-7e9d6dea6021808c60d3947338f2f079]: Words in s. 114(4) 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. 16, Sch. 7 Pt. 2 (with s. 4(5)-(8))

[^key-7eafaf8787712f8e27135cdafb69b390]: S. 35B 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(5)

[^key-7ec8b53b495697d7225470a65f1b87bb]: Sch. 7 para. 6(1) 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-7ee553131d125f617a3de39a8ae221a4]: S. 85 repealed (6.4.2010 with savings until 6.4.2020) by Pensions Act 2007 (c. 22), s. 4(1)(c), 27(4)(b), Sch. 7 Pt. 2 (with s. 4(5)-(8))

[^key-7f2939604406b3f985860f4cb9b326f1]: 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(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-7f5f123f8212f7bf445c7ee6daba90a9]: S. 22(9) inserted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 2

[^key-7f7a9776f5e58c58e601ffa8244c38a2]: Words in Sch. 3 para. 2(5)(a)(i) 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. 14(2)

[^key-7fbc731fd626c910e0be1bb410c7c635]: Words in s. 163(6) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 147(c) (with Sch. 3 Pt. 1)

[^key-7fca5b0a8fae79dcf9bd08b99e093159]: Words in s. 171(1) substituted (22.8.1996) by Employment Rights Act 1996 (c. 18), s. 243, Sch. 1 para. 51(5) (with s. 241, Sch. 2)

[^key-7fcb84202ccf84b135cdb1ddc7fdc120]: Words in Sch. 7 para. 3(3) substituted (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 43(a) (with s. 189, Schs. 6, 9); S.I. 1994/86

[^key-7fcdc1c128c28eb14a202bb0399a5236]: S. 176(3) modified (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 2 para. 20(b)

[^key-7ff07136f167ebea6f8e25bd30f8cf75]: S. 102 repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 29, Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-805463a276f5b93d8e7f2768a00aae58]: S. 40 excluded (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), regs. 1(2), 22(a)

[^key-80f68731eca065816717d2afb275f31a]: Act excluded in relation to certain persons (E.W.S.) (10.9.2001 for specified purposes, 1.10.2001 in so far as not already in force) by Children (Leaving Care) Act 2000 (c. 35), ss. 6, 8(2); S.I. 2001/3070, art. 2

[^key-81156819e189ce6354a3d9ae66216084]: Sch. 2 para. 3(2)(c) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(b)(iv), Sch. 3 Pt. 1 (with Sch. 2)

[^key-81489f041bec211b91d7a9b8e664b18f]: Words in s. 145A(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 12(2)(b)

[^key-814ac94fd60fdee5a38e6f042ae7c238]: Words in s. 137(1) 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. 1 para. 22(8)(a); 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(13)(a)

[^key-81be9934bb0df7674e3beef91088299f]: S. 56 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-81e370ea2830c1b9918a9af44354b238]: Words in s. 48BB(6) inserted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 9(3)(b); S.I. 2011/3033, art. 2(c)(xi)

[^key-8201dc630579d31e6edd8e0074c6e62d]: Words in s. 38(2) substituted (6.12.2018) by Pensions Act 2007 (c. 22), s. 13(3), Sch. 1 para. 40

[^key-8238c0c28e9b6c13ba5a0aaaeace8b75]: Words in Sch. 6 para. 1(b) 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-823d4182f421b6c7521bf583e162250c]: Word in s. 126(3)(b) 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-825f313e2fdb1ac41652c5c809358bca]: Sch. 11 para. 2(b) repealed (1.10.2002 with effect where the relevant date falls on or after that day) by The Fixed-term Employees (Prevention of Less Favourable Treatment) Regulations 2002 (S.I. 2002/2034), reg. 1(1), Sch. 2 para. 1(a) (with Sch. 2 para. 4)

[^key-8271fdbbc845e54361efea74abb10c70]: Words in s. 91(1)(a) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 27; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-8278585c2dfc40397496278bf55a6942]: S. 30DD(1) substituted (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(1)(b)

[^key-828765ebff618f4f32ab81b2a9c1166c]: Sch. 1 para. 3(4)(5) inserted (8.9.1998) by Social Security Act 1998 (c. 14), ss. 55(b), 87(2); S.I. 1998/2209, art. 2(a), Sch. Pt. 1

[^key-828ac0030fc08bcd68d19a67a01cadd2]: Sch. 4B para. 9(4) inserted (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), arts. 1(2), 2(7)(b)

[^key-82a4261175e8542512d9cef5fce48a37]: S. 10ZBA inserted (6.4.2020 subject to transitional provisions in reg. 3 of the commencing S.I.) by National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23), ss. 3(4), 5(3); S.I. 2020/285, reg. 3

[^key-82d76e37d03b1dbbba370cee9a26f216]: Sch. 5 heading 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. 3

[^key-82f5be08be72e8f251359e52756a4731]: Sch. 5 para. 6A(1) 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(5)(a); and within which substituted provision was substituted para. (a) (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(4); and Sch. 5 para. 6A(1) 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(18)(a)

[^key-831b1c5b4569f7f94becdcaeab72cd8c]: Words in s. 143(5) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(6)

[^key-8330859026c600601e1e381e220d9f26]: S. 44(4): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 150(1)(a)(ii), 151, 192(4)

[^key-834b1a537e6a823ac51f402a95d0eb5d]: Words in s. 48BB(3) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 62(3) (with ss. 8, 9, Sch. 5 paras. 2-4)

[^key-83697dfb9f578d8568abc63be57a963a]: S. 176(2A)-(2C) inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 1(2)(b), 9

[^key-83727f77aa80ec223218903305d6dcfc]: Words in s. 39C(4) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(3)(b) (with art. 2)

[^key-83bf52ac6911bb79e44f3dbcbcac02ed]: Words in Sch. 1 para. 7B(1) 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(e) (with Sch. 7)

[^key-83c43d0b0b91be4f0f1e714f102809e9]: S. 88 substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 25; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-83e867a7cbd28e2088a4e0d034d48eb9]: Words in Sch. 4A para. 1(7)(a) 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-8422955bca7f00a5e36379d2679ccb66]: Words in s. 54(1) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 22; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^key-843a72bbdaabfc0c23e83bda175056b9]: Act modified (E.W.S.) (3.12.1992) by The Social Security (Sweden) Order 1992 (S.I. 1992/3213), art. 2

[^key-844ba6d2eabcd7022e8da1ec6381c5d2]: Words in s. 63(f)(i) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 79

[^key-845e913165cdf7c5dd07452dc1328441]: Words in s. 135(5) repealed (8.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(4)(e), Sch. 2 (with art. 3)

[^key-84f48bb5f2d9c810975ad6c9ea48c125]: Words in s. 15(2) 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-85149efdde4b872537cec5ae59657c3e]: S. 2(2ZA)(2ZB) inserted (12.2.2015) by National Insurance Contributions Act 2015 (c. 5), s. 6(3)

[^key-8532c9c56a6c3ec79e049744f73c3c67]: S. 30B(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. 12, Sch. 7 Pt. 2 (with s. 4(5)-(8))

[^key-856912db7f77cf3b595e4b633df78fdf]: Words in s. 10ZA(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. 175(3)(a) (with Sch. 7)

[^key-8594ada03c159d537c2a445e529fcb7d]: Words in s. 66(1)(a)(ii) substituted (12.1.2000) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 66(2)(b), 89(1); S.I. 1999/3309, art. 2(3)

[^key-859f67e5a55e9e522fd72e3cf912b40c]: Words in Sch. 1 para. 7B(5)(b) 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(6)(a), Sch. 10 Pt. I; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

[^key-85a701279370ab93997fc5d1610cd899]: Ss. 130B-130G cease to have effect (31.12.2010) by virtue of Welfare Reform Act 2007 (c. 5), s. 31(3)

[^key-85bd6758088c0fb44d00dc5e0b84ca97]: Words in s. 171ZT title repealed (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 122(6)(a), 139(6); S.I. 2014/1640, art. 3(1)(f)

[^key-862c26460bb62da4eb1c4a29aee8b33a]: Words in s. 117(1) inserted (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. 6; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

[^key-8664764e51702e2074fb446cb1a02e52]: Act modified (E.W.S.) (1.6.2007) by The Social Security (Netherlands) Order 2007 (S.I. 2007/631), art. 2, Sch.

[^key-867000414ea49f961156eeb13edfcf5f]: Words in s. 176(1)(c) inserted (12.1.2000 for specified purposes, 2.4.2000 for all other purposes) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 32; S.I. 1999/3309, art. 2(1)(b)

[^key-86f74423c843136dff48d9bdafced43a]: S. 22(2A) 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(1), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

[^key-86f82998c5554c0af214e359497a9ecf]: Words in s. 171ZJ(9)(b) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 149(b) (with Sch. 3 Pt. 1)