Social Security Contributions and Benefits Act 1992

[^key-c5238a21fd9f6ed3ca688a8d6dda4b03]: S. 143(3)(c)(i) omitted (E.W.) (6.4.2016) by virtue of The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016 (S.I. 2016/413), regs. 2(1), 131(a)

[^key-c53a6083814cf42f879ac62e90e99d68]: Pt. 12ZD inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 5; S.I. 2020/45, reg. 2

[^key-c53aa5e86647c8ef5aa16aca04736437]: Sch. 4A heading substituted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 10(6), 30(3)

[^key-c555ccdd78388e2c2dc5c78eb32b4d37]: Sch. 5 para. 1 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. 5

[^key-c55d491e05f979ec8ff4092f6e44e72a]: Words in Sch. 7 para. 11(1) added by SI 1985/967 reg. 14A (as inserted) (10.10.1994) by The Social Security (Industrial Injuries) (Prescribed Diseases) Amendment Regulations 1994 (S.I. 1994/2343), regs. 1(1), 3

[^key-c56b30addf0094b627b4e93cf81ee0cb]: Words in s. 46(2) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 5

[^key-c5abc6c01a1922035026a2c5b16c3f1a]: Sch. 1 para. 3A(2A)(2B) inserted (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(2)(b), 13; S.I. 2004/1943, art. 2(c)

[^key-c5c74c29323ee9dc6c623b77e9187ce6]: Words in s. 30A(2) 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(2)(b), 89(1); S.I. 2000/2958, art. 2(3)(c)(4)(5) (with arts. 3, 4)

[^key-c5dc08f563e2fb4c0b859f60cfee8b73]: Words in Sch. 5 para. 4(1A)(a) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 94(2)

[^key-c5f2a92689fdeccf81c24107ee00525e]: Words in s. 122(1) 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(3)

[^key-c61cce8b5fa9bc65786db71ad9af2b59]: Words in Sch. 5 para. 7(2) 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(10)(b)

[^key-c626b1e4a1244060f8b9d226582d4992]: S. 10(7)-(7B) substituted for s. 10(7) (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(9) (with Sch. 7)

[^key-c6284f413b63ffd18f760e89381fd004]: Words in s. 171(3) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 148(b) (with Sch. 3 Pt. 1)

[^key-c629b8dcb02f1220e23100439f7ae0cf]: Words in s. 10A(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. 177(2) (with Sch. 7)

[^key-c69151ffcbba39a57d375e7f5a75cdd6]: Words in s. 63(f)(i) 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-c6ee269a19ae707ca47b1fc3415cc768]: Words in Sch. 1 para. 6(7) 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(c) (with Sch. 7)

[^key-c6ffe5c07a0e0a7a9a44bf7d3300f664]: Words in s. 4A(3)(a) 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(3)(a)

[^key-c7fd382c6afa97bcc81a81c6eb1dacb4]: Word in s. 122(1) substituted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 50(a)

[^key-c8039fe10fcf7c7f072622087217ac55]: Words in s. 163(1) omitted (1.10.2006) by virtue of The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 9(2)

[^key-c81b602f8c2f064fa7c7bdad95ed216d]: Words in s. 61A(2)(b) 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. 8; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-c826010b2e984181034d561ad6248743]: Words in s. 11(7) inserted (with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 2(5)

[^key-c82a77a4ca1c8b1ef54c8a28e425c995]: Act modified (E.W.S.) (1.7.1992) by Social Security Administration Act 1992 (c. 5), s. 32(10)

[^key-c848af1e79ba74401e522fd042a615d2]: Words in Sch. 4B para. 9(2)(a) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(7)(b); S.I. 2011/3033, art. 2(c)(xii)

[^key-c8550f269b58e8544844f5b3157e20be]: Words in s. 171ZN(2) 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), ss. 2, 19(2); S.I. 2006/1682, arts. 2(b), 3(b)

[^key-c880b6e46ad996d5a906b33ca4c82a74]: Words in s. 176(1)(a) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 6; S.I. 2020/45, reg. 2

[^key-c8882fe95c756288fe7b2a5200ae5c78]: S. 8(3)(c) and word omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 51

[^key-c89e29aa0bfb4d27f927e1519ae9e2d7]: Words in s. 24(2)(a) 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. 9

[^key-c8a70f30177f884229af87cc532a74e9]: Words in s. 171(3) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 148(c) (with Sch. 3 Pt. 1)

[^key-c8d3090a435e91b4b71a19dae22ba900]: Words in s. 10ZB(2)(a) 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(3)(a)

[^key-c8e4a2a2af5ed9d91a4ce635f091f858]: S. 62(1)(aa) inserted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 131(1), 180(2)(a) (with Sch. 4)

[^key-c905b00eba968b6efcb247c262b6f28a]: Word in s. 171ZE(4) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 16(4); S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-c92634bc53cc38022b67672eccf51e3c]: S. 176(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(15), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

[^key-c97ae250834697663e9dc58f3eebede5]: Words in s. 116(2) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 28; S.I. 1996/2208, art. 2(b)

[^key-c97ce3b2dcc7f78a6c3a99c1733d7c8b]: S. 64(4) added (12.1.2000) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 66(1), 89(1); S.I. 1999/3309, art. 2(3)

[^key-c9cd82f2b375d3d6ccd6619cfbb5a524]: Words in s. 63(c) 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(b)

[^key-c9fff0d08ff85ffbb3292e89373d480e]: S. 30B 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. 2(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-ca0ddc7a1851d51fa52b7f3719770c9d]: Words in Sch. 7 para. 16(2)(a) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(5)

[^key-ca770bbf4a4161076dfea5f49ad0f271]: S. 39(2A) inserted (with effect in relation to the tax year 2010-2011 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 6(5), 30(1)(a)(3) (with ss. 5(4)-(6), 6(7)); S.I. 2010/2650

[^key-ca835371230f7195ebda4f23ef51e905]: S. 145A(6) 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)(c)

[^key-ca8b86bba741867feef11a539b2600c3]: Sch. 7 para. 4(3)(a)(ii) substituted for Sch. 7 para. 4(3)(a)(ii)(iii) (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(9)(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(20)(a)(ii)

[^key-ca98da28632432d74b78e97648c036a1]: Words in s. 21(5A)(c) inserted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 2; S.I. 2011/3033, art. 2(c)(ii)

[^key-cae619615fabb598cd2eb1a87808518f]: Words in s. 140(1) inserted (5.4.1999) by Social Security Act 1998 (c. 14), ss. 71(1), 87(2); S.I. 1999/1055, art. 2(a) (with art. 3)

[^key-caf11b4a755a606b9d5bb2e200fddbdf]: Words in s. 23(3)(a) substituted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 3(2)

[^key-cb26fbf38dada6d10567fafa20cd86a0]: Words in s. 1(4)(a) substituted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 2(3); S.I. 2015/1475, art. 3(b)

[^key-cb5e5c00624f625e567f0deb205d09d2]: Words in s. 147(1) repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 14(2), Sch. 2 Pt. 1

[^key-cb5ffbbfa99b4e96ae77c55b5df6ef17]: S. 64(1A)(c) inserted (21.10.2024) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 2(2)

[^key-cb64e34c40561084d198f44b6f8e8433]: S. 64(1A) excluded (S.) (21.10.2024) by The Disability Assistance for Older People (Scotland) Regulations 2024 (S.S.I. 2024/166), reg. 1(2), sch. para. 10(2)(a)

[^key-cb7c73af0d83c3b49d99d4df7500edad]: Words in s. 77(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(4)(a)

[^key-cb8f0e732d7bcb95ce1fde567463071e]: Sch. 7 para. 3 modified (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 46(6)(7), 193(2) (with s. 189, Schs. 6, 9); S.I. 1994/86

[^key-cbd0bcc5a12d379f9ae252d13e3067db]: Words in s. 4A(3)(i)(i) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 289 (with Sch. 2)

[^key-cbe3d8f9df76c6d6bb2bf2c38a81a799]: S. 123(1)(b)(c) 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-cc00b52668e27530f9a19bb679914e69]: Ss. 14A-14C and cross-heading 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. 3 (with Sch. 15 para. 4); S.I. 2014/2377, art. 2(1)(a)(ii)(3)(d)(i); S.I. 2015/1475, art. 3(b)

[^key-cc937a8d7ba2d4488387762c27898354]: Words in s. 145A(4) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 12(3)

[^key-cca43eb21a62cee1af7b0357d7c655fa]: Words in s. 60(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 31(a); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-ccdbd86cb219188fa62e2beec1d52c35]: Words in s. 122(1) 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(4)

[^key-cd262ce9d221e921ca59149c653358cc]: Words in s. 47(5) 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-cd26ffe4c0e4794f47e13428286e6b56]: Words in Sch. 9 para. 3 inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 54; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-cd9531bf80993b00534951db470cffb4]: Words in s. 48B(2)(3) 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(10), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

[^key-cd9a1fab91ffb5cd8f75e42eb3d64b86]: Words in s. 10(4) 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(5), 5(3); S.I. 2020/285, reg. 2

[^key-cdb317dd7707d88bf096d27f3b536303]: Words in Sch. 5 para. 7B(2) 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(12)(b)

[^key-cdcd55c6f9784c6b0203f66d67e079e8]: Sch. 1 para. 3B(7B)(b) and preceding word inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 5(3)(b), 9

[^key-cdd0a03ea113a45a792296aed3d77354]: S. 72(1A) inserted (1.10.2007) by Welfare Reform Act 2007 (c. 5), ss. 52(2), 70(2); S.I. 2007/2819, art. 2(1)(b)

[^key-ce4dd6222f80239082b87b43133e937d]: Words in s. 39A(5)(b) 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)(c)

[^key-ce62ee400600232d164f7c7ff1d86fbc]: S. 5(3) repealed (with effect in accordance with s. 1(3), Sch. 2 Note 1(a) of the amending Act) by National Insurance Contributions Act 2008 (c. 16), ss. 1(1)(b), 6(1), Sch. 2

[^key-ce631255175214fd0bb19791af103e27]: Word in s. 13(2) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 4

[^key-cec576a252e36326b155633821f195a4]: Words in s. 164(9)(e) substituted (24.11.2002) by Employment Act 2002 (c. 22), ss. 20(c), 55(2); S.I. 2002/2866, art. 2(1), Sch. 1 Pt. 1

[^key-cf0af9e80ead627952be48d949fce2f9]: S. 48(3)(4) substituted for s. 48(3) (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 24(4); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-cf26d524fc2ac0399e42133f32e04a46]: S. 35A(1) substituted for s. 35A(1)-(3) (6.4.2003) by Employment Act 2002 (c. 22), ss. 48(1)(a), 55(2); S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3

[^key-cf3448e892332b18ff981aea549dcf9e]: S. 39A(4B) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(2)(h) (with art. 2)

[^key-cf44872c51a89b14b1cd3084bd50279f]: Act modified (E.W.S.) (4.7.1994) by The Social Security (Cyprus) Order 1994 (S.I. 1994/1646), arts. 1, 2

[^key-cfb674351a0b24e9936183ff9b43c1ce]: Words in s. 10ZB(3) 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. 176(5) (with Sch. 7)

[^key-cfc7d7e090d755b0ed0b979d6eecd635]: Pt. 2 modified (E.W.S.) (11.11.1999 for specified purposes, 1.12.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 49, 89(5)(a); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^key-cfcc2c0cbb35f4e008abe9cc57f8d77d]: S. 122: power to modify conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 73(4), 192(4)

[^key-d017f29f3e7895a43c932ba761ade258]: Words in s. 55A(3) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 11 para. 5(3)

[^key-d04d23244d8e39079381d993ab0c568b]: Words in Sch. 1 para. 8(1A) inserted (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(4)(d), Sch. 11 para. 3

[^key-d0582b883ce3753a83b64931eb149984]: S. 48B(1)-(1B) substituted for s. 48B(1)-(1A) (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 61(2) (with ss. 8, 9, Sch. 5 paras. 2-4)

[^key-d085007377e190585f13022f910e91ee]: Words in Sch. 7 para. 19 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(7)

[^key-d0cc909d07e939418a62663571e5c289]: Word in s. 15(1) 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(2)(b), Sch. 3 (with Sch. 2)

[^key-d10684124303809ac7be97b73017b01d]: S. 9A(6) applied (15.9.2016) by Finance Act 2016 (c. 24), s. 100(6)

[^key-d10c0ef2b0cd8647a301148ece9fb2ab]: Words in s. 171ZN(3) inserted (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. 21(2); S.I. 2006/1682, arts. 2(d), 3(d)

[^key-d119dc0d19570f334c7ce6674ea80afb]: Words in s. 91(1)(b) 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-d127c22c31b8f5e8c4c49ba668182f3e]: S. 70(7A) inserted (3.11.2015 with effect in accordance with reg. 1(3) of the amending S.I.) by The Universal Credit and Miscellaneous Amendments Regulations 2015 (S.I. 2015/1754), regs. 1(1), 11(3)

[^key-d152f56d680f1f638fb3ecf8f0ea55cb]: S. 12(5) 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(5), 36

[^key-d15c698f3bbcc1416d6bd9ab7441b8cb]: Ss. 55A-55C inserted (11.11.1999 for specified purposes, 1.12.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(5)(a), Sch. 6 para. 3; S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

[^key-d17d520abdd044719efac77be5f421b9]: Words in Sch. 5 para. 4(1A) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(7)(c)

[^key-d17fd6614e644e83a38d3991e2dc41a9]: Word in Sch. 1 para. 7(2)(b) substituted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 76(2), 86

[^key-d195213ea6fc3869357c879c45c40e25]: Sch. 2 para. 3(5)(a) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(d)(i), Sch. 3 Pt. 1 (with Sch. 2)

[^key-d198da2248c78d4d5182bb8d694b282e]: S. 51ZA inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 65

[^key-d1a37bc2f60da8c7f7950653f956d618]: Words in s. 120(3) substituted (13.3.2014) by National Insurance Contributions Act 2014 (c. 7), s. 12(3)(a)

[^key-d1c2ac95b07bbff08069f5acd975c171]: Ss. 44B, 44C inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 9(1), 30(3)

[^key-d1f7a4bf744715128f3f113887514dab]: Words in Sch. 5 para. 7B(5)(b)(i) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 94(2)

[^key-d2c5ff723a4ebe19feb7cbaf52e47b06]: Words in s. 164(2)(a) repealed (24.11.2002) by Employment Act 2002 (c. 22), ss. 20(a), 55(2), Sch. 8(1); S.I. 2002/2866, art. 2(1)(4)(5), Sch. 1 Pt. 1, Sch. 2 Pt. 1

[^key-d2c6927663a954aa59e5be5a8e28cf06]: Words in Sch. 1 para. 5 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-d2c732d008d67636cc8006ade388e231]: Sch. 5 para. 3C excluded (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. 26

[^key-d34ff7280a2af4205e38341a1be94ab2]: Words in s. 10(2) substituted (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(2), 5(3); S.I. 2020/285, reg. 3

[^key-d38317dec245c7e1b9eb54473d8d7c1a]: Words in Sch. 5 para. 4(1A)(b) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 94(2)

[^key-d38a311242135792abe960212e30fc90]: Words in Sch. 5 para. 4(1) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(7)(b)(i)

[^key-d3af38640a67940d2bcd03599de1a6f7]: Sch. 3 para. 5(7A) inserted (8.1.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 40, 86(1)(b)(2); S.I. 2000/3166, art. 2(4)

[^key-d3b60e9b53609f3678ab359f8e0bc096]: Ss. 39A-39C 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), ss. 55(2), 89(1); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

[^key-d3c501b37e7aac3276ab03babdde3054]: Sch. 1 para. 6(4B) inserted (with effect in accordance with s. 147(5) of the amending Act) by Finance Act 2003 (c. 14), s. 147(2)

[^key-d3dd86cb53fb9b5884c72c11a3f4cd4e]: Word in s. 48BB(5) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 9(2)(d); S.I. 2011/3033, art. 2(c)(xi)

[^key-d42f432b5586a2b4a75f5d95f3378fed]: S. 44A(7) 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(3)

[^key-d470794ad8e4c335f2e4ea81e63d669b]: S. 135(1) power to make regulations modified (8.11.2001) by Health and Social Care Act 2001 (c. 15), ss. 52(1)(a), 70(2) (with s. 64); S.I. 2001/3752, art. 3

[^key-d4857fae71b24b499250f4df052d4c8a]: Words in s. 171F(2)(a) inserted (1.4.1996) by The Local Government Reorganisation (Wales) (Consequential Amendments) Order 1996 (S.I. 1996/525), art. 1, Sch. para. 3

[^key-d48e33f0908443488bd7cc274d4fd9c6]: Sch. 1 para. 7BB(2)(b)(i) 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)(i) (with reg. 1(4))

[^key-d4adf09877af0909b972e4ac2e6116eb]: Word in Sch. 1 para. 7A(2) 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. 9 para. 6(2)(a); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

[^key-d4ae926749622ff6e8c2b32c3c0030c9]: Pt. 12A 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. 5, 16(3) (with ss. 4, 7); S.I. 1994/2926, art. 2(2), Sch. Pt. 2 (with The Social Security (Incapacity Benefit) (Transitional) Regulations 1995 (S.I. 1995/310), regs. 1(1), 11, 17, 29)

[^key-d4dff8f50452190361c384b8bc72a977]: Words in s. 61A(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 32(a); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-d512b0988533f9e1d3adbd5c001edea2]: S. 136: certain functions transferred (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 2 para. 1(g)

[^key-d53fbce27a965c2aa1f332a8bc23af85]: S. 171ZL(4B)(b) omitted (13.1.2020) by virtue of The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 65(b) (with regs. 6-9)

[^key-d55a2b348f4d58701cb69abfc79b9c0e]: 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(b)

[^key-d56c0124d25a290829489172edafd7fb]: Sch. 4A para. 5(4A) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 10(3)(b), 30(3)

[^key-d5793591b9d0c6093e6f515353c47c4a]: Sch. 5 para. 7A excluded (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. 26

[^key-d58d9db07cab6bbf4add3b6730b8ffd7]: Words in s. 37(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 18(2); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-d5abca1055c872278c583fbac15eda06]: Words in Sch. 2 para. 3(2)(a) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(b)(ii) (with Sch. 2)

[^key-d5c537d6de62b5b126b0bbc53e0ffa8d]: Sch. 5 paras. 5, 5A, 6 substituted for Sch. 5 paras. 5, 6 (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(15)

[^key-d5de5c8bf835a8cca92e4def8309ec56]: Words in Sch. 1 para. 6(6) 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(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-d5f38be2b899a255f8dd70048cda6de0]: Word in s. 55B(8) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 11 para. 7(4)

[^key-d60a095eb4bc64fd82d4933ffb2dfb09]: Words in s. 109(5)(a) 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)(e), 150(3); S.I. 2012/2530, art. 2(5)(a)(6)(a)

[^key-d6aec009537afe3fc4b8bc4926b1bb9f]: Words in s. 120(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 26(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-d7100f8bd1ea6395edb684f005e45e32]: S. 164(2)(a) modified (17.11.2000) by The Statutory Maternity Pay (General) (Modification and Amendment) Regulations 2000 (S.I. 2000/2883), regs. 1(1), 2 (with reg. 4)

[^key-d7144164afa2c39acbe86d74c30b5421]: Words in Sch. 1 para. 7(3) substituted (6.4.1999) by Social Security Act 1998 (c. 14), ss. 56(1)(a), 87(2); S.I. 1999/526, art. 2(3)(4)(a)

[^key-d791cee7d73b75ab25bbedee55331cd7]: Ss. 11, 11A substituted for s. 11 (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 3, 35

[^key-d7c73bfccbbc81628462e6c1d1fa0266]: S. 22(4) modified (1.6.2007) by The Transfer of State Pensions and Benefits Regulations 2007 (S.I. 2007/1398), regs. 1(1), 8(2)

[^key-d84109094e5b81e6d09a08301192e753]: Words in s. 70(2) inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 5

[^key-d84b191072736340873837969dfe6bfd]: Words in s. 78(8) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 80(3)

[^key-d92a3998b8159835938b808391e17b28]: Words in s. 148(2)(c)(ii) 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. 5(2); S.I. 2003/1766, art. 2(a)

[^key-d933993cfef9ba3ffbb57ec8ce3fd282]: Words in Sch. 4A para. 5(4) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 10(3)(a), 30(3)

[^key-d9397f9ec7121792a3176b60754e18cf]: Words in s. 112(3)(a) substituted (22.8.1996) by Employment Rights Act 1996 (c. 18), s. 243, Sch. 1 para. 51(4)(a) (with s. 241, Sch. 2)

[^key-d97380704871f6ba5e7e27eb80fc0545]: Words in Sch. 1 para. 4 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-d9a2c39848667ac6db21d8ca56b084f9]: Words in s. 48BB(1) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 62(2) (with ss. 8, 9, Sch. 5 paras. 2-4)

[^key-d9a6ed28a9e390d068970c01be6b671d]: S. 23(3A) inserted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 3(3)

[^key-d9e0ff1c556e5cfc2e9b59faf5bff380]: Words in Sch. 4B para. 13(2) inserted (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), arts. 1(2), 2(8)(a)

[^key-da157de3cab143df28fabac65e7b49ad]: Sch. 11 para. 2(d)(ii) repealed (6.4.1999) by Social Security Act 1998 (c. 14), ss. 73, 87(2), Sch. 8; S.I. 1998/2209, art. 2(d)

[^key-da1fa1bd149335831a1a267722d2b937]: Words in s. 137(1) inserted (3.7.2007) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 5 para. 1(4)

[^key-da26e578b91462ed6ba2661b6e52298f]: Words in Sch. 1 para. 8(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 39(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-da3c32b9cbf4c59baab60e74f92b830a]: Words in s. 109(6)(a) 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)(f), 150(3); S.I. 2012/2530, art. 2(5)(a)(6)(a)

[^key-da4f47f84bb068129c5e569c5266c646]: S. 12(3) excluded (5.4.2023) by S.I. 2001/1004, reg. 61B(6A) (as inserted by The Social Security (Contributions) (Amendment No. 3) Regulations 2023 (S.I. 2023/309), regs. 1, 3(3))

[^key-da7392ab9bdeebf2c6b898fec911e4cf]: Sch. 2 para. 5(a) and word omitted (with effect for the tax year 2012-13 and subsequent tax years) by virtue of Finance Act 2012 (c. 14), s. 222(4)(c)(i) (with s. 222(5))

[^key-dabe54d9b4242d4dba68f401636bbdf8]: Words in s. 71(7) inserted (21.10.2024) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 2(3)

[^key-dac782c5eb987e2049f9dc9342551faa]: Words in s. 10(4) substituted (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 174(7)(a) (with Sch. 7)

[^key-db1ae264f157c40774e2aca66767de4f]: Sch. 3 para. 7 omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 18(3); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-db30c360d3a2b429f18e72189950a1c6]: Act modified (E.W.S.) (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 13(1), 16(3); S.I. 1994/2926, art. 2(4), Sch. Pt. 4; and by The Social Security (Incapacity Benefit) (Transitional) Regulations 1995 (S.I. 1995/310), regs. 1(1), 26

[^key-db7bb9dd950ed8e82a9923634e6ec53a]: Sum in s. 18(1)(c) substituted (6.4.2023) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 2(3)(4)

[^key-dbaa18e0b39e0c1fc6cf53e90bb342cf]: S. 175(3)-(5) applied by National Insurance Contributions Act 2014 (c. 7), s. 10A(8) (as inserted (15.9.2016 with effect in accordance with s. 157(30) af the amending Act) by Finance Act 2016 (c. 24), s. 157(17))

[^key-dbcb77d7437d63cfda00a79cc2aeb4da]: Words in s. 51(6) substituted (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), arts. 1(2), 2(4)(a)

[^key-dbd0c07ab23469d6c1df8a944ff17489]: Words in Pt. 12ZA heading repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 10; S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-dc36e2c09e86554a577d74478d0e4f05]: Words in s. 122(1) inserted (21.3.2022 with effect in accordance with reg. 1(1) of the amending S.I.) by The Scotland Act 2016 (Social Security) (Adult Disability Payment and Child Disability Payment) (Amendment) Regulations 2022 (S.I. 2022/335), reg. 2(4)(a)

[^key-dc3eb54ea304165f18e645671c599c46]: Words in s. 87(2) 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