Social Security Contributions and Benefits Act 1992

[^key-870206b2b851a05780ceb40b20809679]: Words in Sch. 3 para. 2(6)(b) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 38(2); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-8784262a5e8f0d2a42191cc945c8aa72]: Sch. 5 para. 7(3) inserted (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(5); 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(19)

[^key-878e7ec3f8c37e183d895b2f1e70ce3f]: S. 90 repealed (6.4.2010 with savings until 6.4.2020) by Welfare Reform Act 2009 (c. 24), ss. 15(1)(b), 61(2), Sch. 7 Pt. 2 (with s. 15(2)(3))

[^key-87b4ee21130ebfa92b3783ee99fba33d]: Words in Sch. 1 para. 8(1)(l)(iii) substituted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(16)(d); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

[^key-87cbfb2e0931d6ed9beabb05dcb3fae4]: First s. 48(5) inserted (E.W.) (10.12.2014) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 7 para. 30; S.I. 2014/3169, art. 2 (which amending provision was repealed (S.) (16.12.2014) by S.I. 2014/3229, art. 1(2), Sch. 5 para. 21)

[^key-87f54aed5beef9925904c2f0d6a0d517]: Words in s. 89(2) 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)(c)(ii)

[^key-87f74ca62a2ebea08db20278068356a6]: S. 20(1)(ea) substituted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 3(2); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-8830d6fe3e2522fdf4f27b8836e682dc]: Words in s. 7(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. 173 (with Sch. 7)

[^key-886433c25fcc6f0dadb51dbc4c6abd89]: Word in s. 4(1)(a) omitted (18.1.2020) by virtue of Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 11(a); S.I. 2020/45, reg. 2

[^key-886546ffe50c692efec4697e2ed234fd]: Words in s. 150(1)(e) 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(e)

[^key-888f28570d3d92cb1d91d674162e6550]: Words in Sch. 7 para. 4(3)(a)(ii) 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)(e)

[^key-88bdf376ef48cdcdbcdda08d01302d00]: Figure in s. 39(1) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 3; S.I. 2011/3033, art. 2(c)(ii)

[^key-88e61aa8122f8cd80d65a0fc1133a596]: S. 140(4)(aa) inserted (5.4.1999) by Social Security Act 1998 (c. 14), ss. 71(3), 87(2); S.I. 1999/1055, art. 2(a) (with art. 3)

[^key-88e8e7845ab6bc71852deba50f7e55b3]: Words in s. 175(1A)(a) repealed (1.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/392, art. 2

[^key-8958deae153f8c546db1b8c790213185]: Words in s. 10ZA(6) 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(5) (with Sch. 7)

[^key-896025a88c47f1591c289b942db57280]: Words in s. 170(1) 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. 14; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-89a942def88230a95df0f88c5d2068f4]: S. 171B(4)(d) 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-89b39817222d27454a2dde14388f0987]: Act: power to amend or apply conferred (8.7.2002) by Employment Act 2002 (c. 22), ss. 45(3)(d)(iii), 55(2)

[^key-89cd234425c9bf1ab8f3c42e43861318]: S. 60(6) 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-89de8af1c891b6575b67aab6c9807010]: Words in Sch. 3 para. 2(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(2)

[^key-8a20e774a982d6e241319a657b1f9710]: Words in s. 10(9)(a) 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(8), 5(3); S.I. 2020/285, reg. 2

[^key-8a4af86d57865bb2681073004b7d567a]: Words in Sch. 5 para. 4(1A)(c) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 94(2)

[^key-8a5c4a51de83b1d61e4dc5e1c6f4602a]: Words in s. 4A(6) inserted (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(5)

[^key-8aa1cc8b3a63845a2fb881926ccc0e4a]: S. 63(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-8ab2643087be206707a591518d724819]: Sch. 11 para. 5A inserted (6.4.2007) by The Employment Equality (Age) (Consequential Amendments) Regulations 2007 (S.I. 2007/825), regs. 1, 2(2)

[^key-8ac12abf1ea09dbbb0ad59374a543f3f]: Words in s. 4(4)(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. 172(3) (with Sch. 7)

[^key-8aca3ca68e19fca601dbbc81424cfdbc]: S. 39A(2) 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-8afbe5ccb94371d559815dd1521385f7]: Words in Sch. 2 para. 3(1)(d) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(a)(iv) (with Sch. 2)

[^key-8b1053d027c1a7e5968d0e5dd59c34a0]: Sch. 1 para. 7A inserted (4.3.1999 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), ss. 56(2), 87(2); S.I. 1999/526, art. 2(1)(2)(b)

[^key-8b26da0f5342d6771dc415d759a289ff]: Words in Sch. 7 para. 6(4)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 52(4)(b); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-8b3aa84bc840bdfe0238aedc9b7cf404]: Word in s. 66(2)(a) substituted (3.4.2023) by Social Security (Special Rules for End of Life) Act 2022 (c. 42), ss. 1(1), 2(2); S.I. 2023/383, reg. 2

[^key-8b3e7e65a4df724806a3de04c3b47734]: S. 4A(2A)(2B) inserted (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(2)

[^key-8c20787f7b4b89be70b8d1f8f7f37763]: Words in s. 122(1) repealed (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 7, 8(2), Sch. 2

[^key-8c5d74e1977471238dbead475ebb6d97]: Words in s. 150(2) substituted (15.3.2026) by The Social Security (Scotland) Act 2018 (Carer’s Assistance) (Consequential Modifications) Order 2026 (S.I. 2026/246), arts. 1(2), 4

[^key-8c68fe000a83d396cfcb96b6b92977e0]: Words in s. 171ZJ(9)(a) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 149(a)(ii) (with Sch. 3 Pt. 1)

[^key-8c7e3e8a51fc351d5adf0ad245ba2597]: S. 124(2)(3) repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b)

[^key-8c86a0963071982388897fc6e1793ccb]: S. 171ZN(2A)-(2D) inserted (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 120(6), 139(6); S.I. 2014/1640, art. 3(1)(d)

[^key-8c9e9bc904b0b387ad575e658c51e5c6]: Words in s. 87(1)(b) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 24(3), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-8ccb8de62acb73b89ad236d148166f70]: S. 175(6) repealed (1.4.2013 in so far as relates 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-8ccd68b6128719825879545b500d5d44]: Sch. 7 para. 13(4): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 150(1)(g), 151, 192(4)

[^key-8ce4fe63e71d336f7689ab9aa217d6c9]: S. 20(1)(e)(i) repealed (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. 3(2)(a), Sch. 13 Pt. 5; S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

[^key-8cee4765493d348694e7c1a17a7f3182]: Words in s. 171ZL(4B)(a) inserted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 65(a) (with regs. 6-9)

[^key-8d06f556cf8cf1d03b29c882123b9404]: Words in s. 77(10) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(10)

[^key-8d3de6ea51486c4327b4235d0edfdd93]: Words in s. 47(1) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 13; S.I. 1994/2926, art. 2(4), Sch. Pt. 4 (with S.I. 1995/310, regs. 1(1), 23)

[^key-8d58f2c96e4c4597e59f9a5afebb5ac6]: S. 137(1A) omitted (E.W.) (13.3.2014) by virtue of 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)(b); and omitted (S.) (16.12.2014) by virtue of 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)(b)

[^key-8da6eef750e42942ca3956a8f8bc686e]: S. 84 continued (with modifications) (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), arts. 1(2), 11(2)

[^key-8dcd27a10bfc9ef7a710fadf6b8ef5d8]: Words in s. 78(7) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 80(3)

[^key-8dd303fff87373ca20721deffe4e8852]: Act modified (E.W.S.) (3.12.1992) by The Social Security (Norway) Order 1992 (S.I. 1992/3212), art. 2

[^key-8dfa3e694c0d24e70805810c32224b24]: Sch. 2 para. 3(5)(c)-(e) inserted (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(3)(a)

[^key-8e2aa0329737a666f063ef16af42729b]: Words in s. 48B(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 26(3); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-8e6a0a7d1f1b78c445cb0d00b94cc8bf]: Words in Sch. 5 para. 2(6) substituted (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 42(a) (with s. 189, Schs. 6, 9); S.I. 1994/86

[^key-8eb9070a2b5b1d232b26fa5a9db19ae2]: Words in Sch. 1 para. 6(6) inserted (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(b), Sch. 12 para. 78(6)(b); S.I. 1999/3420, art. 4(d)

[^key-8ebfe4d887c83b6a260a4487ed63b0d4]: Words in s. 122(1) substituted (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(b), Sch. 12 para. 77(3)(b); S.I. 1999/3420, art. 4(d)

[^key-8ec4be1f905b290d22b597b759f4dcf7]: Words in Sch. 3 para. 5(2)(b)(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(4)

[^key-8ef80bf0e33b19471f0fc4df6be39095]: Word in s. 10(7B)(a) omitted (5.4.2007 with effect in relation to the tax year beginning on 6.4.2006 and subsequent tax years) by virtue of The Social Security Contributions and Benefits Act 1992 (Modification of Section 10(7B)) Regulations 2007 (S.I. 2007/799), regs. 1, 2(a)

[^key-8f28d0c836cfdb995017423752a1d9fa]: Words in Sch. 1 para. 8(1)(ia) inserted (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 74(5), 86 (with s. 74(8))

[^key-8fb070640afaa64efe95ee2a3b0fce18]: Words in Sch. 5 para. 2(5)(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(3)

[^key-8fb864781d5a7428e8d1a7d0d4069e7a]: Words in s. 35(3) substituted (12.1.2000 for specified purposes, 2.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 53(2)(a), 89(1) (with s. 53(4)); S.I. 1999/3309, art. 2(1)(a)

[^key-8fefa1e64d8e33b5ae60c7a439b575b9]: S. 48B(9) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 61(7)

[^key-904b001cba876316e2fc17e53ed4646f]: Sch. 7 para. 3(3A)(3B) inserted (12.10.2015) by The Pensions Act 2014 (Consequential Amendments) (Units of Additional Pension) Order 2014 (S.I. 2014/3213), arts. 1(2), 3

[^key-9086fdb50f40e329455f8427c5d5227e]: S. 171ZV(17)(18) substituted (6.4.2016) by The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016 (S.I. 2016/413), regs. 2(1), 138

[^key-90a360f1b9ed9480276be2b88ce05946]: S. 45(2)(e) and word inserted (1.10.2014 for specified purposes, 12.10.2015 in so far as not already in force) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 7(3); S.I. 2014/2377, art. 2(1)(a)(ii)(3)(d)(ii); S.I. 2015/1475, art. 3(b)

[^key-90e4617b5152370997a3e7d7125f6908]: Word in Sch. 5 para. 5A(3) 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-90e79b769ec0feabf1c5f97e2608b892]: Words in s. 1(1)(a) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 3

[^key-90f751bd55bed38d1aa52a750215ab10]: Words in s. 171ZS(2)(a) substituted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 15(4), Sch. 2 para. 6

[^key-91271e76d585443c322a76002f0f69e0]: S. 39A(2)(c) and preceding word inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 20(4); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-9138d6d9d7d89859eef31f0144c7a1f2]: Words in s. 171ZD(2) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 15(3)(b); S.I. 2010/495, art. 4(d)

[^key-915784e340996ff6440f2b6f8b8fbe78]: Words in s. 47(3) substituted (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 39 (with s. 189, Sch. ss. 6, 9); S.I. 1994/86

[^key-918a2c80700a79756b5ebc2020b92c73]: Words in s. 108(3) 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(1)(d), 150(3); S.I. 2012/2530, art. 2(5)(a)(6)(a)

[^key-91e4345ae77b356ca7fbf8a05ee6fc85]: Sum in s. 18(1A)(a) substituted (6.4.2023) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 2(3)(4)

[^key-91eabfd962ffa06c1d82b4a4ae5301ec]: Words in s. 163(1) repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b)

[^key-9241a7fcb532a850bfac4c7497d5a59b]: Words in s. 122(3) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 28(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-92431abee21140cfb65237af0bcf5d09]: Sch. 1 para. 8(1)(d) modified (1.1.2017) by The Social Security (Credits, and Crediting and Treatment of Contributions) (Consequential and Miscellaneous Amendments) Regulations 2016 (S.I. 2016/1145), regs. 1, 2

[^key-9270899de984b70bad17f6619d2303c3]: Words in Sch. 7 para. 3(10) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 36(2); S.I. 1996/2208, art. 2(b)

[^key-92b03c3bc8f3a67c40ce04e28aa08739]: Words in Sch. 1 para. 5A inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 34; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-92b4b1a466ca066a5a6343637989a81d]: S. 60(3)(d) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(9)(b)

[^key-92bfd0ccd76ecbe41923653fb35bcb07]: S. 171D 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-92fd9207b53360c9e1de62a076a9e9ee]: S. 136A inserted (27.1.2003 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. 3; S.I. 2003/83, art. 2; S.I. 2003/1766, art. 2(a)

[^key-9322d13ce94f213a84080cfe8f48ecd6]: S. 44A(A1) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 34(2)

[^key-93361bdde574ffac7c3b18928e6d9b77]: S. 44(1)(b) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 1(2)

[^key-935b9668aae32a2d37791049ad09280e]: Words in s. 48BB(1)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 27(4); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-936e77f46c5561cf09a15b355918e901]: Word in s. 6A(3) repealed (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 8; S.I. 2008/787, art. 2(4)(g)

[^key-93867960739b1cb861dfd51f6df5b1ba]: Words in s. 23(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. 8

[^key-93a23c5a8e497a01bd64e2ea68ee1a6f]: Words in s. 44(5A) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 5(2)

[^key-94276fe8522cebcfc851e5cfffe748b5]: Sch. 1 para. 6(4A) inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(11); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

[^key-9478262a3cc99a6023f6d263e22b7fc8]: S. 13(6) excluded (5.4.2023) by S.I. 2001/1004, reg. 50C(6A) (as inserted by The Social Security (Contributions) (Amendment No. 3) Regulations 2023 (S.I. 2023/309), regs. 1, 3(2))

[^key-94807c2edf99789201799fb3c60f44bb]: S. 30B(8) 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), s. 89(1), Sch. 8 para. 22; S.I. 2000/2958, art. 2(3)(e)(4)(5)

[^key-948cee0799d635b0cf9f4805901bce87]: Sch. 1 para. 8(1)(i) repealed (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86, Sch. 9 Pt. VIII(1)

[^key-94a4d8b572c3cc5d6797698a1a9601b3]: Words in Sch. 1 para. 8(1)(b) inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(14); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

[^key-94ba5e17f3cb29b5addc920d730afbd8]: Sch. 1 para. 7B(4) 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-94c11c2911d134c65f52563c9961e155]: Words in s. 155(4) substituted (6.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 8(4), 16(3); S.I. 1994/2926, art. 2(3), Sch. Pt. 3

[^key-95211bfeaaf9299dae5ddf650520eedf]: Words in s. 54(1)(a) repealed (6.4.2010) by Pensions Act 1995 (c. 26), Sch. 4 para. 6(1)(5), Sch. 7 Pt. 2

[^key-952c41a6e2eebda6288724f7da8f9b88]: Word in s. 35A(5)(c)(i) inserted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 6(a), 35

[^key-9594feb0a9b32dd1745f03f62425b4c7]: Words in s. 121(1)(b) substituted (8.1.1996) by Private International Law (Miscellaneous Provisions) Act 1995 (c. 42), s. 16(2), Sch. para. 4(2) (with s. 8(3))

[^key-961dfd7d1eef01af956a20ce53e231b5]: S. 70(10) omitted (28.10.1994) by virtue of The Social Security (Severe Disablement Allowance and Invalid Care Allowance) Amendment Regulations 1994 (S.I. 1994/2556), reg. 2(3)(c)

[^key-9629aef16e41bdf6546c510370867142]: Words in s. 51A(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 29(a); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-9634682fe49a850dc7327dbd58772362]: Words in s. 71(3) substituted (12.1.2000) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 67(1), 89(1); S.I. 1999/3309, art. 2(3)

[^key-963e5da1c38f9bbe46e952c9b7b4729e]: S. 140(1A) inserted (5.4.1999) by Social Security Act 1998 (c. 14), ss. 71(2), 87(2); S.I. 1999/1055, art. 2(a) (with art. 3)

[^key-964068fa0d4327ea50d801163ece0a03]: S. 122(1A) omitted (E.W.) (13.3.2014) by virtue of 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(7); and omitted (S.) (16.12.2014) by virtue of 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(12)

[^key-9682a87f1c08dc7fb18b3c1e8db65995]: Words in s. 143(4) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(5)(b)

[^key-9710ec85977bd8a7c02a48b220b7e395]: Words in s. 48(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 24(2)(c); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-9714a6e7aa43ba33f2d5866f9316e47e]: S. 121 applied (7.2.1994) by Pension Schemes Act 1993 (c. 48), ss. 167(6), 193(2) (with s. 189, Schs. 6, 9); S.I. 1994/86, art. 2

[^key-972f3a0049cfb89a32b07eea4cb09d3a]: Words in s. 143(4) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(5)(a)

[^key-973be45b2ab8a0cbe98219a2fe7ef8ac]: Words in s. 144(2) repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 10(3), Sch. 2 Pt. 1

[^key-9764f7e77e29f30bf359c0cd3cb7ef03]: S. 30C modified (31.3.2003) by The Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 (S.I. 2003/962), art. 5(2)

[^key-97ac69f039ba5729b7fa55a23115d8a9]: S. 172 applied (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), ss. 17(3)(a), 22(3); S.I. 2003/1766, art. 2(a)

[^key-97b90a474d98ea158c2a78418913d4cf]: Words in s. 176(1)(a) inserted (with effect until 31.12.2010) by virtue of Welfare Reform Act 2007 (c. 5), ss. 31(2)(a), 70(2) (with s. 31(3)); S.I. 2007/1721, art. 2(1)

[^key-97ce55ed97972b71826e56ff37eda66e]: Sch. 2 para. 9 and heading omitted (13.3.2014) by virtue of National Insurance Contributions Act 2014 (c. 7), s. 17(1)(b)

[^key-97feb860e0f454c4594de5b280d52af4]: Words in s. 6(4) substituted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 77(3), 86

[^key-986706b57ec616bc6283bf6f9cdee77e]: S. 36 repealed (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 8; S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-98829221e7a659d2c3a5450851f71032]: Words in s. 176(1)(c) inserted (10.2.1994) by Statutory Sick Pay Act 1994 (c. 2), ss. 3(2), 5(2) (with s. 2(4))

[^key-989efd32f2fbbfe23a0265e5396d92b8]: S. 138(1) substituted (5.4.1999) by Social Security Act 1998 (c. 14), ss. 70(1), 87(2); S.I. 1999/1055, art. 2(a) (with art. 3)

[^key-992769f55accf13662ac59a2ea41d1c0]: S. 73(9A) inserted (1.10.2007) by Welfare Reform Act 2007 (c. 5), ss. 53(5), 70(2); S.I. 2007/2819, art. 2(1)(b)

[^key-995373d5ab2e3229076940d551d1e0a8]: Words in s. 10(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. 174(5) (with Sch. 7)

[^key-997f6f59e7b9f8e16db926d063806179]: Words in s. 119 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. 69; 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-99cfbe8b1f4fd01e9b6adc92656ddf9d]: Sch. 1 para. 6(4) substituted (4.3.1999 for specified purposes, 6.4.1999 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. 9; S.I. 1999/527, art. 2(a), Sch. 1 (with arts. 3-6)

[^key-99ef1aed7d555e5e0b2c04a052990f32]: Words in s. 71(7) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025 (S.I. 2025/224), arts. 1(2), 2(3)

[^key-99efc6ff29637aac0e65a857e7a24a2d]: Words in s. 1(3) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 49

[^key-99fb2b647a73b6b539c947111b0b0f3f]: S. 52(3A)(3B) inserted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 8; S.I. 2015/1475, art. 3(b)

[^key-9a20459026e945232b2686d8cea0a671]: S. 171A(2A) inserted (11.11.1999 for specified purposes, 13.12.1999 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(5)(c), Sch. 8 para. 23(2); S.I. 1999/3309, art. 2(2)(b)

[^key-9a46512c7cdfd144a19cb0089dbbb606]: Words in Sch. 4A para. 1(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 51(2); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-9a51a4bd26f6f4602a5fa1872f019c16]: Words in s. 140(2) substituted (29.11.1999 subject to specified exceptions) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 73(2); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

[^key-9a58f6497c3227195631b35653cdf4fe]: Words in Sch. 2 para. 5(b) substituted (with effect for the tax year 2012-13 and subsequent tax years) by virtue of Finance Act 2012 (c. 14), s. 222(4)(c)(ii) (with s. 222(5))

[^key-9a6351c9c8c7ea9b6a22d86178abeb6f]: Sch. 5 para. 5A(1) 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)(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(16)(a)

[^key-9a8887e78fe686b2999371c2378def1c]: Words in s. 55A(2) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 11 para. 5(3)

[^key-9af68bbd96112717e01dde96faafde13]: Sch. 5 para. 3C and cross-heading 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. 9

[^key-9b07c076a909712b1378c4c664780c78]: Pt. 12ZC applied (with modifications) (19.4.2014) by The Social Security Contributions and Benefits Act 1992 (Application of Parts 12ZA, 12ZB and 12ZC to Parental Order Cases) Regulations 2014 (S.I. 2014/2866), regs. 1(2), 5, Sch. 3 (as amended (3.1.2019) by S.I. 2018/1413, art. 1(1), Sch. 2 para. 6)

[^key-9b0d275924e78880e54dedf93f1cf8cc]: S. 165(2)(3) substituted (27.6.2006 for specified purposes, 1.10.2006 in so far as not already in force) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 7(2); S.I. 2006/1682, arts. 2(d), 3(d)

[^key-9b26472ea9d5004628e3463cd0cd2575]: S. 78(2) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 80(2)

[^key-9b799f339f5bb0eb3c0d42131cd70f33]: Words in s. 176(1)(a) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 22; S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-9b81e332acc2f3c03450ca8cdae2e0ab]: S. 171ZL(9)(10) inserted (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 121(5), 139(6); S.I. 2014/1640, art. 3(1)(e)

[^key-9b838aaa826255154cca411e6685c622]: S. 22(2)(c) and word inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 6(2)(b)

[^key-9bae2dd5e11500a18c68549c66cfa46b]: S. 48B(3A) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 61(3)

[^key-9c054d802576cc9bbca75bbd2eb1d241]: Words in s. 171 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 43; S.I. 2005/1126, art. 2(2)(h)

[^key-9c2c1ffed48f27cff710a8a4720c6535]: S. 52(1)(b) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(7)

[^key-9c2f7506075a62c4c28ecbf47091bd42]: S. 59 repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 16, Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-9c3a9d012e637acee9f827ec1566d2f4]: Words in Sch. 1 para. 3B(3) substituted (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)(d), 13; S.I. 2004/1943, art. 2(c)

[^key-9c7512d913aef86b3d19efb72f6b6f38]: Words in s. 147(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 14(3)