Social Security Contributions and Benefits Act 1992

[^key-b1823b0b37bf57ffcbb067be6e3b4265]: Words in s. 176(1)(a) inserted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 9(5)(11)(b)

[^key-b1a1b48c71fc15498182b7d99a8acedd]: Words in s. 149(4) substituted (6.12.2018) by Pensions Act 2007 (c. 22), s. 13(3), Sch. 1 para. 43

[^key-b1a34f6f18c85e6ba80c023ceb340306]: Words in Sch. 1 para. 6(7) 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(c); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-b1d48503899d6f3575dd9a92f04b8f9f]: Word in s. 1(2) omitted (12.10.2015) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 2(2)(a); S.I. 2015/1475, art. 3(b)

[^key-b21ae036c48f442d1c16a504ddcedfb5]: S. 4B(3)(d) inserted (13.3.2014) by National Insurance Contributions Act 2014 (c. 7), s. 14(3)

[^key-b241dc1489e72842fd658ee4e3ccadcd]: S. 70(7)-(7ZC) substituted for s. 70(7) (E.W.) (16.11.2023) by The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 (Consequential Modifications) Order 2023 (S.I. 2023/1214), arts. 1(2), 2(2)(a)

[^key-b29d7214dfb2a37350b28949d07ee01b]: S. 60(9) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 1 para. 4

[^key-b2a0c0427465dc36b75ab8f5fcd51537]: Words in Sch. 5 para. 6A(2)(b) repealed (with effect in relation to the tax year 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 27(7), 30(1)(a)(3), Sch. 1 para. 20, Sch. 7 Pt. 3 (with s. 5(3)-(7)); S.I. 2010/2650

[^key-b2b635af136ad03ae8ba50b67e798b2b]: S. 60(1)(ab) omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 17(2); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-b2e05b94927a5525891b5501ad6c8287]: S. 171ZJ(2)(b) and preceding word omitted (1.10.2006 with application in accordance with Sch. 8 para. 11(4) of the amending S.I.) by virtue of The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 11(3)

[^key-b3130e44fd0818980396cbbdcaad944b]: S. 62(1)(c) 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. 17(b)

[^key-b3670a02f9570ab6431e8fab7722c6d4]: Words in s. 62(1)(b) added (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 7(b)

[^key-b378cf1fd87e0e4307ea671e1339fc16]: Words in s. 137(1) 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. 4(2); S.I. 2003/1766, art. 2(a)

[^key-b390787050b1d8ef5c43e7c76e8bf5d6]: Sch. 3 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-b3a3ecff7b0967b491e00a62430adf9e]: Words in Sch. 1 para. 2 inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 32; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-b3f2e24abeb1d72f328cdfd0a2531a85]: S. 48B(4)(4A) substituted for s. 48B(4) (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 61(4) (with ss. 8, 9, Sch. 5 paras. 2-4)

[^key-b3f93cbe4446cd1f46561e7ab161ec31]: Words in s. 44(3) inserted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 6(b); S.I. 2015/1475, art. 3(b)

[^key-b3fad60c11f8cc7608fa2f8f62d2c935]: Words in s. 44(6) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 5(3)

[^key-b403a4072566fac2e5070be89701e16a]: Words in s. 12(6)(a) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 4(6)(b), 36

[^key-b412faffa00ce9aba52213aab722253c]: S. 4(4)(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. 172(2) (with Sch. 7)

[^key-b430128a0c97e7e9dce9491cebbcba56]: Act modified (1.9.1999) by The Social Security (Northern Ireland Reciprocal Arrangements) Amendment Regulations 1999 (S.I. 1999/2227), regs. 1(1), 2(2)

[^key-b46bd432517de097a908cfd720ed8a7a]: Ss. 61ZA-61ZC inserted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 9; S.I. 2015/1475, art. 3(b)

[^key-b497800ba32b07ecd3db7e20c4dc9921]: S. 175(3)-(5) applied (12.2.2015) by National Insurance Contributions Act 2015 (c. 5), s. 3(4)

[^key-b4c39bb9f53f0832dbc8d1e4216b79ad]: Word in Sch. 7 para. 4(4)(a) substituted (11.4.2012) by The Social Security (Industrial Injuries) (Dependency) (Permitted Earnings Limits) Order 2012 (S.I. 2012/823), arts. 1, 2(a)

[^key-b4c3c54390e39ccffa1a94d7ec54cfb2]: Words in s. 122(1) inserted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 10; S.I. 2015/1475, art. 3(b)

[^key-b4ca6a80eab6707ea911dfd0cb709cd1]: Words in s. 10(2)(b) substituted (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 174(6) (with Sch. 7)

[^key-b4d37b9d5490467aaf5bfe53dc5d8492]: Words in s. 171ZS(9)(b) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 150(b) (with Sch. 3 Pt. 1)

[^key-b4e3662467624b4da274b68469ca1022]: Words in Sch. 3 para. 5(3)(a) inserted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 129, 180(2)(a) (with Sch. 4)

[^key-b4edad74d048137dfd738f170eebb988]: Ss. 103-105 modified (6.10.1997) by Social Security (Recovery of Benefits) Act 1997 (c. 27), ss. 8, 34(2), Sch. 2 (with s. 28); S.I. 1997/2085, art. 2(2)

[^key-b4fbf1188db01f3dc873bb4494029862]: Words in Sch. 1 para. 6(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(a) (with Sch. 7)

[^key-b509d095014710c6ceb98ac9e2a76f28]: Words in s. 21(1) 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. 31(2); S.I. 1999/3309, art. 2(1)(b)

[^key-b50df5984faf7595e155adfc42836c56]: S. 10A(6) substituted (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 77, 89(3)(a); S.I. 1999/3420, art. 4(a)

[^key-b52a7021a57455fb3371c2e1c688d337]: Words in s. 94(1) 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)(a), 150(3); S.I. 2012/2530, art. 2(5)(a)(6)(a)

[^key-b52acb705b4fb96a29c7e610bce5f1f5]: S. 42 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(3)

[^key-b535ab555f98f31456b34c011217bc56]: Sch. 1 para. 7(7) repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 36(3), Sch. 10 Pt. I; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-b56cf310a443f5f1cb44a6019d7c4a55]: S. 130A(5)(6) substituted (27.11.2012 for specified purposes, 1.1.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), ss. 69(3), 150(3); S.I. 2012/2946, art. 2(1)(a)(b)

[^key-b587ae480897340955b8666188f55a8a]: Words in s. 109(2)(b) substituted (5.7.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 65(b); S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5)

[^key-b5b6f4ceb6d1db2e3f7fedd8993758f3]: Words in Sch. 2 para. 3(5) 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(3)(b)

[^key-b5d7c2c6664d97ffb314ba4bfd3fe1b0]: Words in s. 48BB(5)(6) 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(11), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

[^key-b687fd0e1717c05045c0cd59e8375305]: Words in s. 140(1) substituted (29.11.1999 subject to specified exceptions) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 73(1); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

[^key-b6c1b9dd7c350ee3e49ece6d7272208c]: Sch. 1 para. 1(2) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 54

[^key-b6e7865c0063fe83bd327b80b4cf2a8b]: Sch. 4B para. 6(b) and preceding word inserted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(5)(b); S.I. 2011/3033, art. 2(c)(xii)

[^key-b6f6cfd8a639f5e7c1e0c2f5102b1cd2]: Words in s. 60(3)(d) 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)(c); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

[^key-b735952df952e0f0d53b70484a60cff8]: Words in s. 150(1)(c) 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. 12; S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

[^key-b73d090b82d870b90f0f05017c3cfb82]: 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)(a); S.I. 2010/495, art. 4(d)

[^key-b73e06b771f6ef2606a61d242d63f881]: Words in s. 147(5) substituted (8.1.1996) by Private International Law (Miscellaneous Provisions) Act 1995 (c. 42), s. 16(2), Sch. para. 4(3) (with s. 8(3))

[^key-b7426f7768e70b7c182b9a1146470a07]: Words in s. 60(4)(5) substituted (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 33; S.I. 2003/962, art. 2(3)(d)(iii)

[^key-b742fc3a9e8a4d7aa9cb50f7f129bfde]: Words in s. 35A(5)(c)(ii) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 6(b), 35

[^key-b7646d0acfaf36a8f32236ac39e7a3ce]: Words in s. 5(1) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), ss. 1(1)(a), 6(1), Sch. 2

[^key-b78de10d1367b592170e919c684b83fd]: S. 72(6) repealed (1.10.2007) by Welfare Reform Act 2007 (c. 5), ss. 52(5), 70(2), Sch. 8; S.I. 2007/2819, art. 2(1)(b)(e)

[^key-b792844b77627f3f0a6f67b0f3cf9e1c]: Sch. 1 para. 1(6) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 54

[^key-b835202014c7c92648a147b9f1d3d7cd]: Words in s. 176(1)(a) inserted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 6; S.I. 2025/41, reg. 2

[^key-b83de89e33a0015fc0957768c63a5929]: Words in s. 176(1)(c) inserted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 37(b); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-b85cc724039e2838f9285ac578caa824]: Words in s. 122(1) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 71(c); S.I. 1999/418, art. 2(2)(3)(a)

[^key-b8763f6048ca166a26756ab8a00fe392]: Sch. 3 para. 5(1) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 67(2)

[^key-b8fa39b786ccb86448fd269840f986cc]: 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)(a); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

[^key-b8fc68ee9a984292c6a0dd3b4943acb3]: Words in s. 10A(5) 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(5) (with Sch. 7)

[^key-b93f31a2b88bceffdaa13a4b322b81c1]: Words in s. 30A(1) 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. 64(1)(b), 89(1); S.I. 2000/2958, art. 2(3)(c)(4)(5) (with arts. 3, 4)

[^key-b97d91d5fdd48cac23e1d10efb671d57]: Words in s. 2(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. 171 (with Sch. 7)

[^key-b9bd032445cfaf6a6feb8345f4b81177]: S. 64 modified (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), Sch. 3 para. 20

[^key-ba08c76a8b0b72933812109da68e4334]: Words in s. 122(1) inserted (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(b), Sch. 12 para. 77(2); S.I. 1999/3420, art. 4(d)

[^key-ba206d425f7fe17c198935971943759f]: Words in s. 48C(4) 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(12), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

[^key-ba4c536198c8f36d659c25e522b8ea57]: Words in Sch. 5 para. 4(1) 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)(b)(iii)

[^key-bab524fe99431f6dde121d407cea2d7f]: Words in s. 114(2) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 39(a); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-babb1bbf28da4e2ded53367d95b3f442]: Words in s. 176(2)(c) 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)(iv)

[^key-babc23503f1131d8b62b323b56aba869]: S. 167 substituted (6.4.2003) by Employment Act 2002 (c. 22), ss. 21(1), 55(2); S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3

[^key-bad73eefb1d2b1e8c287801affcc0679]: Act modified (E.W.S.) (8.9.1998) by Social Security Act 1998 (c. 14), ss. 2(1)(2)(b), 87(2); S.I. 1998/2209, art. 2(a), Sch. Pt. 1

[^key-bae8e93474350c04b28171476991bf5d]: Words in s. 70(2) inserted (E.W.) (21.10.2024) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 4

[^key-bafab3efe385ce2c47a7030b30bfc1f9]: Words in Sch. 7 para. 3(2) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 41(2)(a), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-bb118810e55c469abbbbce2278183b3b]: Words in s. 149(2)(a) substituted (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. 6(2)(a); S.I. 2003/1766, art. 2(a)

[^key-bb61a58a50c0d1888ee3db7f8e1787ed]: Words in Sch. 2 para. 6(1) substituted (8.9.1998) by Social Security Act 1998 (c. 14), ss. 59(5)(b), 87(2); S.I. 1998/2209, art. 2(a), Sch. Pt. 1 (with art. 3)

[^key-bba4e39c482bc417f53cb38412f87ecf]: Words in Sch. 1 para. 5(b) substituted (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(4), 86 (with s. 74(8))

[^key-bbe1b9f1cc1c81a6ff1d4d9081ac97a8]: Words in s. 164(10)(b) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Maternity Allowance and Statutory Maternity Pay Regulations 1994 (S.I. 1994/1230), reg. 6(1)

[^key-bbed8651d6729d416688831d63c721b1]: Words in s. 171ZE(11) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 16(9); S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-bc04c7dd854890363158aaf312383d91]: Words in Sch. 5 para. 3C(5) substituted (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)(i)

[^key-bc04f7831cffe4fa0d167bcbcffc8e22]: Words in Sch. 1 para. 8(1)(l)(i) 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(16)(a); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

[^key-bc0c0930807c7d227209e7083b9d70f6]: Ss. 30C-30E inserted (18.11.1994 for specified purposes, 13.4.1995 in so far as not already in force) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 3(1), 16(3); S.I. 1994/2926, art. 2(2), Sch. Pt. 2 (with The Social Security (Incapacity Benefit) (Transitional) Regulations 1995 (S.I. 1995/310))

[^key-bc17b4e770c4afb0e3b78d2ea504828e]: Words in Sch. 5 para. 5A(3)(a) repealed (with effect in relation to the tax year 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 27(7), 30(1)(a)(3), Sch. 1 para. 20, Sch. 7 Pt. 3 (with s. 5(3)-(7)); S.I. 2010/2650

[^key-bc3bfd6c25b60dd5f198f4838ccf519b]: Words in s. 48C(3) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 63(2)

[^key-bc57bd05c71cb7bf35dd3d4dec376f83]: Words in s. 61(1) 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. 9; S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

[^key-bc77dbe824dc8349d148862871006e6f]: Words in s. 10(1)(c) 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(4) (with Sch. 7)

[^key-bcc39117a620c0cf0cc952aaae9ed1c0]: Act excluded (1.6.2007) by The Transfer of State Pensions and Benefits Regulations 2007 (S.I. 2007/1398), regs. 1(1), 8(3)

[^key-bcf4373e812488b108f47f0686c52b19]: Act modified (E.W.S.) (2.11.1994) by The Social Security (Jersey and Guernsey) Order 1994 (S.I. 1994/2802), arts. 1, 2

[^key-bd21ca7e9ee4d1f0cd60cff450c5a9b4]: Words in s. 70(7B) substituted (S.) (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 1(2) (with regs. 5(1), 7)

[^key-bd3f12b212f67aa09bdf1b6bfb4baf2b]: S. 124(7) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 9(10); S.I. 2008/787, art. 2(4)(f)

[^key-bd97b7fc31b09b3399e220c14c0dea4a]: Word in s. 39C(1) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 4(2)(c); S.I. 2011/3033, art. 2(c)(iv)

[^key-bdcd7c796a49c7e74e596ec39f9fa765]: Act modified (24.4.2013) by The Welfare Reform Act 2012 (Commencement No. 9 and Transitional and Transitory Provisions and Commencement No. 8 and Savings and Transitional Provisions (Amendment)) Order 2013 (S.I. 2013/983), art. 22 (as amended (16.6.2014) by S.I. 2014/1452, arts. 3, 14)

[^key-be043bd36e403f4cbffb66c35e565566]: Words in s. 171ZJ(1) inserted (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 121(7)(a), 139(6); S.I. 2014/1640, art. 3(1)(e)

[^key-be08bbfc8712706eb3d6f46cc3fc10b3]: S. 16(1)(e) and word inserted (with effect in relation to relevant defeats incurred after 15.9.2016 in accordance with Sch. 18 para. 63 of the amending Act) by Finance Act 2016 (c. 24), Sch. 18 para. 61(3)

[^key-be33681ff96d610d259149a5357e5bae]: Sch. 1 para. 5A and cross-heading 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(7); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

[^key-be450ea11f73910ac4312a50547e5680]: Words in s. 30A(3) 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. 64(4), 89(1); S.I. 2000/2958, art. 2(3)(c)(4)(5) (with arts. 3, 4)

[^key-be4cb6095139f7971d348e66d8fb2589]: S. 151(7) 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. 9; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-be72c8778bdd5affed8368c741c35f4e]: S. 135(1) power to make regulations modified (21.5.1998) by Social Security Act 1998 (c. 14), ss. 77, 87(2)(a)

[^key-be7eb028d4d7b3b158c4f90ef1bd5151]: Words in Sch. 1 para. 4(d) 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(b)(ii); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-becaa8b6535bdd20feda022c332e805e]: S. 171ZN(10) inserted (6.4.2016) by The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016 (S.I. 2016/413), regs. 2(1), 136

[^key-bf06a9e209cfa331edcba704dd042147]: S. 30A and cross-heading inserted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 1(1), 16(3) (with s. 4); S.I. 1994/2926, art. 2(4), Sch. Pt. 4 (with The Social Security (Incapacity Benefit) (Transitional) Regulations 1995 (S.I. 1995/310))

[^key-bf3333675875c8c9b74c0f1bdd3f0f59]: S. 45(2A) 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(4); S.I. 2014/2377, art. 2(1)(a)(ii)(3)(d)(ii); S.I. 2015/1475, art. 3(b)

[^key-bf68692f055b4e2431b95f9ecba39d08]: S. 44A 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), s. 30(3), 86(1)(b)(2) (with s. 30(4)); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

[^key-bf753b02c3a7938110a0e62b5d3c45ed]: Words in s. 9(1) substituted (6.4.2015) by National Insurance Contributions Act 2014 (c. 7), s. 9(2)(a)(12)

[^key-bfc74465b8d7267e19befbd41c78fd9d]: Words in s. 37(1)(a) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 2(2)

[^key-bfcf87b93f366bcb74070b0ca293f624]: S. 6A(3)(e) and preceding word inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 9(2); S.I. 2008/787, art. 2(4)(f)

[^key-bffb5b4b436d8208403db9f59030ed88]: Words in s. 35A(5)(c)(i) substituted (24.11.2002) by Employment Act 2002 (c. 22), ss. 48(1)(b), 55(2) (with s. 48(2)); S.I. 2002/2866, art. 2(1), Sch. 1 Pt. 1

[^key-c00e97da2daa6bef38b4817ff3b47820]: Words in s. 55(2) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 3(2)

[^key-c01a58d04bac18f80f9698bac150e86c]: S. 135(3)(4) repealed (15.4.2002) by Health and Social Care Act 2001 (c. 15), s. 70(2), Sch. 6 Pt. 3; S.I. 2002/1312, art. 3(e)

[^key-c01db8e2946a5d0525ab90d7f01d5a41]: Act modified (E.W.S.) (3.12.1992) by The Social Security (Finland) Order 1992 (S.I. 1992/3210), art. 2

[^key-c04472a1be6dda62b71262ca8a310cec]: Sch. 1 para. 1(3) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 54

[^key-c0509aff4fdc60f399cf76594a358dd4]: 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(2)(a) (with Sch. 7)

[^key-c0609f10ac1ef4f86e8748ab193b866c]: Words in s. 77(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(4)(b)

[^key-c0962e066a1c99ffafc986c89ecc2078]: Words in Sch. 1 para. 7(11)(a) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(12); S.I. 1998/2209, art. 2(c), Sch. Pt. 3

[^key-c0ceb6ce54becaf0190a102d57a5d379]: Words in s. 171ZN(7) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), ss. 124(1)(c), 139(6); S.I. 2014/1640, art. 6(a) (with art. 13)

[^key-c0e3692e6f32ff32747cfe1d848db7d5]: Words in s. 171ZJ(2)(a) substituted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 15(4), Sch. 2 para. 5

[^key-c0ecd65266e676ea511f7bd30eea8087]: Words in s. 21(5A)(b) 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-c112948b44a5accc4503ee7e037a143a]: S. 140(3) substituted (3.7.2007) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 7 para. 2(3)

[^key-c136fb45fb7ef38f8c8f157035e064e0]: Words in s. 140(4) substituted (29.11.1999 subject to specified exceptions) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 73(4)(b); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

[^key-c159e6cb8f16e7f3a59b955071d746ce]: Words in s. 137(1) substituted (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 119(2), Sch. 9 para. 9(a) (with s. 118(1)(2)(4))

[^key-c1631bc789747e888eaffa6b6958d759]: S. 16(1)(d) and word inserted (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 paras. 32, 33(1)

[^key-c166507821fbcc29222baa0ecb1ae781]: Words in s. 21(2) table omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 4(2); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-c1adb2f9d5ece0faea0853a6ad81fa3e]: S. 35(3E) inserted (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 120(3), 139(6); S.I. 2014/1640, art. 3(1)(d)

[^key-c1d68a38c215a05307b7d696cba8f822]: Words in s. 145A(5) omitted (2.12.2019) by virtue of The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 14(4)(b)(i)

[^key-c1d6ac7c47229384ff03510568681d59]: S. 171ZN(9) inserted (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 121(6), 139(6); S.I. 2014/1640, art. 3(1)(e)

[^key-c202f1826d448a47c15e7c43f3295431]: Words in s. 21(1) 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), s. 89(1), Sch. 8 para. 21(a); S.I. 2000/2958, art. 2(3)(e)(4)(5)

[^key-c204f22e6de832d6953ad73cfea168bb]: Words in s. 1(5) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 10; S.I. 2020/45, reg. 2

[^key-c2097f401b28503f3ab28028bd1cfb4d]: Words in s. 44(8) substituted (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 38 (with s. 189, Schs. 6, 9); S.I. 1994/86

[^key-c23868f64e3aa9c69a18946ba89a6377]: S. 48B 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-c256534e2eff5d65d8af15a211bda6a3]: Words in s. 30A(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), ss. 64(1)(a), 89(1); S.I. 2000/2958, art. 2(3)(c)(4)(5) (with arts. 3, 4)

[^key-c271dbd3a7fd652fb7bd6ee62fd5c38b]: S. 10(3A) 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(4), 5(3); S.I. 2020/285, reg. 2

[^key-c322c49e1fe5a0bb36a516ac19ba3484]: Words in s. 44(3)(b) inserted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 6(a); S.I. 2015/1475, art. 3(b)

[^key-c38f55ab9292469e14262ed3bb169238]: S. 171ZC(1A) inserted (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 123(2)(b), 139(6); S.I. 2014/1640, art. 3(1)(g) (with art. 9)

[^key-c3999487eb6858f22302dd5cdb1f2105]: S. 143(3)(c)(iii)-(vii) substituted for s. 143(3)(c)(iii) and word (9.10.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 72, 86(1)(c)(2); S.I. 2000/2666, art. 2(2)

[^key-c3b17bf312ce947504882087bc323c68]: S. 64(1A) inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 5(3); S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2

[^key-c3bedd97587a6aa3e20eaa9440ba679a]: S. 30A modified (5.5.2003) 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, 2

[^key-c3dca2c323f4ad02e87597a050673221]: Sch. 1 para. 8(1)(aa) inserted (6.4.2014) by National Insurance Contributions Act 2014 (c. 7), ss. 7(1), 8

[^key-c3ee2543030a476fd2e0957cbada82dc]: Sch. 5 para. 6A 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(9)

[^key-c41a07fb73efe16de87b47a774d73fca]: Words in s. 139(2) substituted (29.11.1999 subject to specified exceptions) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 72(2); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

[^key-c41dc6f7b3ca7d85e8ced0c00c354e7a]: Sch. 5 para. 7C 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. 12

[^key-c432b07eeab4211c579ed1ff593de970]: Words in s. 44A(2)(d)(i) added (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 2) Regulations 2008 (S.I. 2008/1554), regs. 1(2)(b), 47(2)(b)

[^key-c43bdc35e2577ebc4b8620ed9f9a43eb]: Words in s. 4A(4)(b)(i) substituted (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(c)(ii)

[^key-c4617d717f64e139cf5b284c19c6e40b]: Sch. 6 para. 6(1) modified by The Social Security (Industrial Injuries) (Prescribed Diseases) Regulations 1985 (S.I. 1985/967), reg. 20B(2)(b) (as inserted (6.4.2006) by S.I. 2006/586, regs. 1(1), 2)

[^key-c4cffcb8750f812cd4d99e963fb732de]: S. 150(1)(b) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 33; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-c4efd7b61373b1b8f6d2695356c4669d]: Words in s. 161(3) 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. 10; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-c51aa92c0d7bb8692909af4bc5fc5963]: Words in s. 21(2) 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. 4(2)(b); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I