Social Security Contributions and Benefits Act 1992

[^key-9c90af21cfc1cba3866da8294e1a4e02]: S. 73(1AB) 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(4), 61(3); S.I. 2010/293, art. 2(2)(a)(b)(c)

[^key-9cac91cc5bf4848d88567651eb7f38f8]: Words in s. 143(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(4)(a)

[^key-9cbfdd86957382649c82b15463b079f6]: S. 39A(5)(b) substituted for s. 39A(5)(b)(c) (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 22(5); 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(5)(b)

[^key-9cd088a0908b05b27a863861acf31a57]: Words in s. 77(2) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(3)

[^key-9d0aceaf9442cbb406e2424bae7c7afd]: Words in Sch. 1 para. 7B(1) substituted (4.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 9 para. 7(3); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

[^key-9d4811a61e7a41874eab7a9ef9944b53]: Sch. 2 para. 3(2)(e) repealed (with effect in accordance with s. 147(3) of the amending Act) by Finance Act 1996 (c. 8), s. 147(2)(a), Sch. 41 Pt. 5(15) Note

[^key-9d7b5c6e93ec43b4337b649792ca9954]: S. 171ZN(1) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), ss. 124(1)(a), 139(6); S.I. 2014/1640, art. 6(a) (with art. 13)

[^key-9d8ed40af8923097aa7937e30f7b69df]: Sch. 1 para. 1(8A) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 31; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-9da3f9cf71c2dbe1a7792bcc05702582]: S. 176(1)(bb) 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. 19

[^key-9da9289d9683948d785ee0fbbb2085b6]: Words in s. 61(1)(2) repealed with savings (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/938, art. 2, Sch.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-9dbbe1edb194f7a3d80f331c4aa3c8ef]: Words in s. 11(5B) omitted (6.4.2024) by virtue of National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), s. 3(1)(e)(3)

[^key-9e01e1b305f851d2419d2209f5824be0]: Sch. 9 para. 4 repealed (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. 57(a), 61, Sch. 6; S.I. 2003/392, art. 2

[^key-9e29e824c71e6d1869fd8d17632794fe]: Word in s. 143(3)(c) repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(4)(c), Sch. 2 Pt. 1

[^key-9e480c634b8d8abbb747a9c0e00a9fb3]: Words in s. 45(6) substituted (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(8)(b), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

[^key-9eb023191b5bd79e93d1a73432e58396]: S. 135(1)(2) certain functions transferred (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 2 para. 1(f)

[^key-9ec2f46b79fff48e0c6915ed09fcd4e9]: S. 64(1A)(d) 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(2)

[^key-9f1b3fffa0a88037726499145e78e7fb]: Words in s. 39A(2)(a) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 3(2)

[^key-9f6143f9bcbc34bb05260fc695c1ec61]: Words in s. 113(3) 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. 66; 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-9ff0404816f1d18f6bbe2964e9b19d71]: Sch. 11 para. 2(dd) inserted (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 2) Regulations 2008 (S.I. 2008/1554), regs. 1(2)(b), 44

[^key-a00602a6652a39bb447984061b12167c]: Words in Sch. 2 para. 3(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(b)(i), Sch. 3 Pt. 1 (with Sch. 2)

[^key-a07a28927ba8f767112c2d53c0afdb8f]: S. 140 repealed (1.4.2013) (with savings relating to budgeting loans and relating to community care grants and crisis loans applied for before 1.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 8; S.I. 2012/3090, art. 2(1)(d) (with art. 3)

[^key-a0a04e4a82a1a97ce36c0692af74f043]: Words in s. 64(1) substituted (6.12.2018) by Pensions Act 2007 (c. 22), s. 13(3), Sch. 1 para. 41

[^key-a0b5849d08996177c853e0bb6a671fb2]: S. 176(1)(za) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 7(5), 30(3)

[^key-a0ccd9a09429d12c146d847e7bbe1d3d]: Words in Sch. 1 para. 8(1)(g) substituted (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 14; S.I. 1997/664, art. 2(3), Sch. Pt. 2

[^key-a0d79f5bef0f364e1b067c43f38769cb]: Words in s. 75(1) substituted (6.12.2018) by Pensions Act 2007 (c. 22), s. 13(3), Sch. 1 para. 42(2)

[^key-a0d840a22dffa336486836d48dd01e39]: Word in s. 38(3)(b) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b)(d), Sch. 30; S.I. 2005/3175, art. 2(6)

[^key-a109b83e76ff4e7d766c7290a5294fe9]: Word in s. 48(1) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 24(2)(b); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-a15e01c35f949bc773edcf9ae0e52562]: Words in s. 122(1) inserted (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. 178(2) (with Sch. 7)

[^key-a16a0bf43001e28e605b72eb8d5b4f3d]: Sch. 6 paras. 4, 5 repealed (with savings for those entitled to severe disablement allowance for days immediately before 6.4.2001) (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. IV; S.I. 2000/2958, art. 2(3)(g)(4)(5) (with art. 4)

[^key-a19a4a21ba38ddb060c1925ffdce502a]: Words in s. 35(3)(b)(i) 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-a19aed13169ea29db04a8ffb545bb09d]: Words in s. 18(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-a1a19332fbcc9cf2a196bf031cf26de3]: Words in Sch. 2 para. 4(2) substituted (8.9.1998) by Social Security Act 1998 (c. 14), ss. 59(4), 87(2); S.I. 1998/2209, art. 2(a), Sch. Pt. 1

[^key-a1a8645cfec0ec0ae9c877f7853dd469]: Words in s. 35(5) 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-a1ac55281501cef9ab9913cf92a32a64]: S. 166(4) inserted (1.10.2006) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 8(3); S.I. 2006/1682, art. 3(e)

[^key-a1fb6b876bad2f20c81f3db840728bce]: Words in s. 162(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. 11; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-a25ac7c921d98e7c463b2c40a0028e6f]: Word in s. 48BB(6) substituted (with application in accordance with Sch. 4 para. 5(2)-(5) of the amending Act) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 9(3)(a); S.I. 2011/3033, art. 2(c)(xi)

[^key-a2c700c939b4d8e9c89b596fdfa200af]: S. 173 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)(b), 22(3); S.I. 2003/1766, art. 2(a)

[^key-a2d96a737041e71184d0d3f5604694ad]: S. 11(4)(a) omitted (6.4.2024) by virtue of National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), s. 3(1)(b)(3)

[^key-a32eed5452e597db4e77fcf045776c29]: Words in s. 93 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-a34436eb97a96733def05b685f0f0460]: Words in Sch. 3 para. 2(7) inserted (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(3), 89(1); S.I. 2000/2958, art. 2(3)(a)(4)(5) (with art. 3(1))

[^key-a383d277c276fd05575cdfd933f4045d]: Words in s. 1(2)(bb) 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. 170 (with Sch. 7)

[^key-a3a9351465bcd9cf9c09f1cb89a6cbe7]: S. 171ZG(4) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 20; S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-a3b4cfb4d90bef2c690f4871901016c7]: Words in Sch. 5 para. 4(4) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(7)(e)(ii)

[^key-a3eb4846bba4fa5ecdd6946f8424efb0]: Words in s. 37(2) repealed (7.10.2008) by Welfare Reform Act 2007 (c. 5), ss. 50, 70(2), Sch. 8; S.I. 2008/2101, art. 2(3)(a); S.I. 2009/775, art. 2(b); for savings see S.I. 2003/938, art. 4; S.I. 2008/2101, art. 3(3); S.I. 2009/775, art. 3

[^key-a3fdc3d2d6832e79208e833bf05df1f9]: Sch. 1 para. 8(1)(p) repealed (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), s. 25(1), Sch. 2; S.I. 1997/1577, art. 2, Sch.

[^key-a4073cff7f4cc3a697b1c5d7e8e0bc7b]: S. 22(2)(d) and word inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 5; S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-a4224139ba569d0bad44ea6ffa65cb57]: Words in s. 55A heading inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 11 para. 5(5)

[^key-a46fd7bb4d64a81957d13ace9bff0732]: Word in s. 124(1)(f) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 42; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-a49295ba65568f0367f499c5a1025277]: S. 4(1)(a)(vii) and word inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 11(b); S.I. 2020/45, reg. 2

[^key-a4a64626390f7b2da62ec45e51335388]: Words in s. 46(4) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(4)(b) (with art. 2)

[^key-a4c044097c46da6ff0c70e96ffbd0d97]: Words in s. 30DD(4)(b) 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(1)(c)

[^key-a4d25540dba59943b7846d9ff67e7161]: Sch. 1 para. 6(1)(a) substituted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(8); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

[^key-a4df288d13cd5ba3cf8cfa66fde46326]: S. 150(3) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 49(3); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-a4fe2649572aa77a5f29de630b555892]: S. 71(7) modified (S.) (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025 (S.S.I. 2025/3), regs. 1, 20(14), 40(6)

[^key-a505778067f0c2975c38b868183017c4]: S. 171ZT renumbered as s. 171ZT(1) (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 122(6)(b), 139(6); S.I. 2014/1640, art. 3(1)(f)

[^key-a51f4cb6dcdb2979ea53750b56c53154]: Word in s. 171ZC(2) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 14(3); S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-a521c9523ab8bfa7f5afb790cb8e6845]: S. 4A(2C) inserted (26.3.2026) by The Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 2026 (S.I. 2026/341), arts. 1, 2(a)

[^key-a56d26951fb17cb8849daaef48d3b0b7]: Words in s. 176(2)(b) omitted (6.4.1995) by virtue of The Statutory Sick Pay Percentage Threshold Order 1995 (S.I. 1995/512), arts. 1(1), 6(1)(a)(iii)

[^key-a5b941c1ac9a97a5a948cc9c044170d3]: Ss. 68, 69 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), ss. 65, 89(1), Sch. 13 Pt. IV; S.I. 2000/2958, art. 2(3)(d)(4)(5) (with art. 4) (and see also 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(b))

[^key-a5d94ecee407bd3e551556a920d407c0]: Words in s. 60(2) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 31(b); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-a68843327716a49b9a62da6112ba068a]: Sch. 4B para. 13(3) inserted (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), arts. 1(2), 2(8)(b)

[^key-a69c8b9999e01a2de8d7220dab989025]: Words in s. 20(2) omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 3(3); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-a6dc1fd1fedcc0b3958aeaab8280ba02]: Words in s. 171ZJ(1) substituted (E.W.) (6.4.2016) by The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016 (S.I. 2016/413), regs. 2(1), 134

[^key-a6dcb0563735a38fc51cf4c339b91f40]: Act: certain functions transferred (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 2 paras. 1, 7(a)

[^key-a6dd4773fb374697890abb78ae4ea3be]: Words in s. 52(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 30; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-a6fa3834e17f15499aa7d3f7d0ab5905]: Words in s. 77(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-a7565d5058811cad628d7ded2423e88c]: S. 51(11)(12) inserted (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), arts. 1(2), 2(4)(b)

[^key-a75aab9cd3abf170575aa6733aa54e0e]: Words in s. 171 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(3)

[^key-a7ec14b6a6ab523d7bd5fd48ba919a3b]: Words in Sch. 12 para. 1 repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b)

[^key-a8174c7622e58c8b2a7502320c37ee2c]: S. 44B(7)(a) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

[^key-a84d08daf02fa18ab99201f3735a6e92]: S. 166(1A) inserted (1.10.2006) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 8(2); S.I. 2006/1682, art. 3(e)

[^key-a90ad4e983b28aa382533157ee16ef4e]: Act modified (E.W.S.) (22.2.2012) by The Social Security (Reciprocal Agreements) Order 2012 (S.I. 2012/360), arts. 1, 2, Sch. 1, Sch. 2

[^key-a929b1837b7ab891d793720dd8536504]: Word in s. 124(1)(g) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 42; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-a94fb1378dbceafa8eddcc014e0cd4d5]: S. 130A inserted (1.10.2007 for specified purposes, 7.4.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), ss. 30(2), 70(2); S.I. 2007/2872, art. 2(2)(a)(3) (with arts. 3-5)

[^key-a96bb18b13cd7c3ac9f3cc043592f806]: Words in Sch. 4A para. 7(4A) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

[^key-a9a9873bd451ecd76d1e4892af9aa2a4]: Words in s. 41(5)(a) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(4)

[^key-a9afe93af280091debe51f39d6f2b82f]: S. 35(1)(c) substituted (6.4.2003) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 4(2); S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3

[^key-aa4cea2257da3996e6841ae1abf5b672]: Words in s. 38(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 19(2); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-aa5c03d8a2d17f3143d8107b0a554bda]: Words in s. 77(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(2)(a)

[^key-aa67df2aa9cdd70d41e4caf70b20b31b]: S. 54(3) repealed (6.4.2010) by Pensions Act 2007 (c. 22), ss. 2(5), 27(4)(a), Sch. 1 para. 6, Sch. 7 Pt. 1

[^key-aa696b76ce6d8bdf4f2d28b2623adc53]: S. 38(3)(c) substituted for s. 38(3)(c)(d) (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(4); 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(4)(b)

[^key-aa759b19ea7ed50b90597ed6d5f62f7b]: Words in s. 122(1) repealed (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 71(b), Sch. 8; S.I. 1999/418, art. 2(2)(3)(a)(c)(i)

[^key-aa942159d9cb711ab429250bc331d092]: Words in s. 35(5) substituted for s. 35(5)(a)(b) (1.10.2006 in respect of women whose expected week of confinement falls on or after 1.4.2007) by Social Security Act 1998 (c. 14), ss. 67, 87(2); S.I. 2006/2376, art. 2

[^key-aab43ba4c93e42af52ed0f220d83da98]: S. 175(3)(4) applied (18.12.2023) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. para. 5(3)

[^key-aac117f8a7e2cae5136c939701534870]: S. 10ZC inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 3(1), 9

[^key-aac6f47d9eda0747d137a21d36d95618]: Words in s. 137(1) 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)(d)

[^key-aaf88078bafd329693b69a8a2a3da8e2]: Words in s. 176(3)(a) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 30; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-ab2833f0204560ad0c4369e53ba768e9]: Words in s. 89 heading 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-ab4459eab194e7fd49e612eb3116aa5a]: Word in s. 146(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 13(3)(a)

[^key-ab74bac04b6aa2f120f619221f395e72]: S. 150(1)(l) inserted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 132(2), 180(2)(a) (with Sch. 4)

[^key-ab8d7dbde91fe400806cb4eb64adf5c8]: Words in s. 122(1) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 7

[^key-abe9dab1c86aa751097f2373d2c23b39]: Sch. 13 para. 1 substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 37; S.I. 1996/2208, art. 2(b)

[^key-ac06bf54c7dc49c4634bffdaa6dcbdbe]: Words in s. 37 heading inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 10(3); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-ac4679cd117095d02f8d1520d18c4526]: Words in s. 176(1)(a) omitted (6.4.1995) by virtue of The Statutory Sick Pay Percentage Threshold Order 1995 (S.I. 1995/512), arts. 1(1), 6(1)(a)(i)

[^key-ac4c76973becf2fd657f54571283e0b3]: Pt. 12ZA inserted (8.12.2002) by Employment Act 2002 (c. 22), ss. 2, 55(2); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2

[^key-ac519783199ddb0dbcd36ad4fdae1a5f]: Words in s. 39A(2)(b) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(2)(c)(i) (with art. 2)

[^key-ac587a4d42bef5ee6557d1787d5a27f6]: S. 142 substituted (24.3.2005 for specified purposes, 10.4.2006 in so far as not already in force) by Child Benefit Act 2005 (c. 6), ss. 1(2), 6

[^key-ac861a588d18ac54f5d7662e2ab97999]: Words in s. 122(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 41(2); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-acb57dc8b07ea4fce0d4622d2c2186e0]: Sch. 3 para. 5A(1)(b) substituted for Sch. 3 para. 5A(1)(b)(c) (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 67(3)

[^key-acc2b56b215ea7085fafe3ab7c82d446]: Words in s. 150(2) inserted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 132(3)(a), 180(2)(a) (with Sch. 4)

[^key-ace8b3f6b6d85779bd52f763a6d1d677]: S. 36 cross-heading substituted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 7; S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-acfa6bde5eb64ba4597c6119c0df328e]: Words in s. 141 substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), ss. 1(1)(b), 6(2)

[^key-ad05e6839bb31a958635e9c2c54036c1]: Words in s. 176(1)(a) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 8, 35

[^key-ad24b4c34693bc573b48d94f4bf95a2f]: S. 61(2) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 23; S.I. 1996/2208, art. 2(b)

[^key-ad478a15cd08ee4888db3d9b54c20617]: S. 171ZZ17(1) excluded (6.4.2025) by The Statutory Neonatal Care Pay (General) Regulations 2025 (S.I. 2025/376), regs. 1(2), 11(10) (with reg. 2)

[^key-ad4ec6db13c6d98d26af19072ab3b1f6]: S. 11(5) omitted (6.4.2024) by virtue of National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), s. 3(1)(c)(3)

[^key-ad5a07d1045a46136da6d098bc34af68]: Words in s. 35(7) 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)(c)

[^key-ad60768a6a00a2196e46ef003895340d]: Words in s. 122(1) 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. 12(4)

[^key-ad6a69c3479ca7afa56b3790ab6dcd8c]: Words in s. 20(3) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 53

[^key-ad6f99540dfdfe5c22e1b0be478b94d3]: S. 159A inserted (10.2.1994) by Statutory Sick Pay Act 1994 (c. 2), ss. 3(1), 5(2) (with s. 2(4))

[^key-ad7e79f8c4c3bd7a946d186d3cb908de]: S. 175(3)(4) applied (31.3.2022) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 5(2)

[^key-adea88810affea933cfe751b146c3357]: S. 44(1A) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 1(3)

[^key-adfd80a0d0728cf396a077948fb8224e]: Words in Sch. 5 para. 3C(5) 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)(d)(ii)

[^key-ae5077ef6118434d5167b77b01fe4df2]: Words in s. 46(2) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(4)(a)(ii) (with art. 2)

[^key-ae735ab667222a691cb358a976a54169]: Words in s. 171ZT(3)(a) inserted (3.1.2019) by The Human Fertilisation and Embryology Act 2008 (Remedial) Order 2018 (S.I. 2018/1413), art. 1(1), Sch. 1 para. 7(2)

[^key-ae78281db7a912a268970fc4d41ec956]: Words in s. 30B(3) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(3)

[^key-aeb6810997617be9455e74fefb3cf300]: Words in s. 176(1)(a) inserted (8.12.2002) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 7; S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2

[^key-af3be3c663d046a7da1fecf30879c2cf]: S. 60(1)(aa)(ab) 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(2); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

[^key-af50febfc9942b6e45d062c1c0f42a92]: Words in Sch. 4B para. 12 repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

[^key-af5d75715c4594ff1a02b60397b11bfb]: S. 61 modified (13.4.1995) by The Social Security (Incapacity Benefit)(Transitional) Regulations 1995 (S.I. 1995/310), regs. 1(1), 23

[^key-af73bd213815af2f0f39bfb54c6d5f1e]: Act: power to amend conferred (2.12.1999) by Northern Ireland Act 1998 (c. 47), s. 87 (with s. 100, Sch. 14); S.I. 1999/3209, art. 2, Sch.

[^key-af78310ea5bfc943354ac89d9f2ad291]: S. 55A(6)(6A) substituted for s. 55A(6) (29.9.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 41(3), 86(1)(b)(2); S.I. 2000/2666, art. 2(1)

[^key-af861bba9cc1da59872c32ce5c42cac8]: Words in Sch. 1 para. 6(5) substituted (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(b), Sch. 12 para. 78(6)(a); S.I. 1999/3420, art. 4(d)

[^key-af8a8b00d64dc3a05026264734c155b3]: Words in s. 39A(4) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 20(5); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-afa8def87be0069ea652a5239d4bedb2]: Words in s. 23A(6)(b) omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 6(3); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-afaaa37ee74cc3c56e6a6daa931f89b5]: S. 47(1) modified (7.2.1994) by Pension Schemes Act 1993 (c. 48), ss. 46(5), 193(2) (with s. 189, Schs. 6, 9); S.I. 1994/86

[^key-afc95ceb01cb85ea89a3aa5a174f6aaa]: Words in s. 4C(11) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 9(a); S.I. 2014/1640, art. 7(f) (with art. 16)

[^key-afd14a9206c712b6d168199e67545c0a]: Words in s. 122(1) 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(14), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

[^key-afe7fa3716821f498117c772ffb0fb8f]: Words in s. 146(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 13(2)

[^key-b0469ce236fe2c74269760ed12c0fa1a]: Word in Sch. 7 para. 4(4)(b) substituted (11.4.2012) by The Social Security (Industrial Injuries) (Dependency) (Permitted Earnings Limits) Order 2012 (S.I. 2012/823), arts. 1, 2(b)

[^key-b099f0f30b216f5e859de35da61fcfa5]: S. 48(6) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 38(4)

[^key-b0a79c491832ada160b6591bcb1ae3a0]: Sch. 11 para. 4 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(b) (with Sch. 2 para. 4)

[^key-b0a847708b2879b5a7be7ec0feec2de3]: Words in Sch. 2 para. 3(1)(c) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(a)(iii) (with Sch. 2)

[^key-b0b2a4fce7f804ff229c2ab55964f8dd]: S. 4(1)(a)(iii)-(v) substituted for s. 4(1)(a)(iii)(iv) (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 4; S.I. 2010/495, art. 4(d)

[^key-b0c2883babc48265135029fe5909797f]: Words in s. 171ZS(9)(a) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 150(a)(i) (with Sch. 3 Pt. 1)

[^key-b0c517be6a276a6fc1be73d7ada17b28]: Words in s. 121(1) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 27; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-b130042c6e496105587553b6c71f4ed5]: S. 4C(5)(g)(h) repealed (6.4.2015) by Pensions Act 2007 (c. 22), ss. 27(7), 30(2)(b), Sch. 4 para. 42(3)(b), Sch. 7 Pt. 7; S.I. 2011/1267, art. 3(a)(ii)(b)

[^key-b13e29245b2a87728c61ea206b129bc6]: Words in s. 19A(1)(c) 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. 4; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

[^key-b16ff0359b8d6d97ecaca4908ca004de]: Words in s. 48B(2) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 8

[^key-b17fe534188438d3aba0c0c000391667]: S. 39B repealed (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 13; S.I. 2017/297, art. 3(2) (with arts. 4, 5)