Social Security Contributions and Benefits Act 1992

[^key-dc706d27fd866c9c5afe4a57e78b2a8a]: Words in Sch. 1 para. 3(1) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(5); S.I. 1999/418, art. 2(2)(3)(a)

[^key-dccb6d3159d81393855fc590ce62ce09]: Words in s. 62(1)(c) 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)(a)(3), Sch. para. 4(a)

[^key-dcf96714b1ce8e9379cddb46a1f94ede]: S. 150(1)(ba) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 9(11)(a); S.I. 2008/787, art. 2(4)(f)

[^key-dd2af22d412395a151ff3a6ab7a39403]: Sch. 4A para. 2(6)(d) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

[^key-dd32695db2c6195fdbd9201f4a33a5da]: S. 41 excluded (1.10.2010) by The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2010 (S.I. 2010/1907), regs. 1(2), 22(a)

[^key-dd353414649a93a0e25cefc367e036ea]: Words in s. 175(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 29(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-dd6b91ff6d72b48ffd5b42f9f433faa3]: Sch. 1 para. 3(6) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 33; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-dd6e4800ce1e7497518108523bf9d06e]: 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)(iii)

[^key-ddf3c631edaba219f7e11ba94272f430]: Words in Sch. 7 para. 18 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(6)(b)

[^key-de103b1d48fb9ddf0e4e580853f90943]: Words in Sch. 7 para. 4(4) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(2)(b)

[^key-de1e489ecd7310f62521f3c102177182]: S. 134(3) repealed (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 119(2), Sch. 9 para. 7, Sch. 14 (with s. 118(1)(2)(4))

[^key-de2655a71cf0d3a55340288a524d81e0]: Words in s. 60(2) substituted (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(9)(a)

[^key-de7a00c83cc4afd5d62743973ed83cb3]: Words in s. 143(5) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 47; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-de98eacd520b446865bb5d7a9b991dd8]: Pt. 1 modified (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), regs. 1(1), 125 (as amended (6.4.2017) by S.I. 2017/416, regs. 1(2), 2; (6.4.2019) by S.I. 2019/555, regs. 1(2), 2)

[^key-deb3cab7b9a53480115734eba5fd4784]: 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)(a); S.I. 1999/3420, art. 4(d)

[^key-df0edb11be232b41eec8e606ad7c871c]: Words in s. 171ZE substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 16(2); S.I. 2010/495, art. 4(d)

[^key-df52c470c61b846b8026e9aaefe9bf8d]: Word in s. 171ZD(1) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 15(2); S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-df596a240859bd9fc485ca22bffc3bbc]: Word in s. 15(1) substituted (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)(a) (with Sch. 2)

[^key-df7d87d3084af98ef767a0b860c71062]: Words in Sch. 1 para. 3B(2)(b) 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)(c), 13; S.I. 2004/1943, art. 2(c)

[^key-dfd0a009d9125fae37618f1321f9300e]: Words in s. 12(3) substituted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 4(4), 36

[^key-e0178483ddac72aa2175259c27393427]: Words in Sch. 7 para. 6(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 52(4)(a); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-e0513c94b79bc7ca10f0a8cc18ce22b8]: Words in s. 20(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. 3(3); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

[^key-e05e4fe305219bb9cb0966677af67454]: Words in Sch. 3 para. 2(1) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 1(2), 16(3); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-e0afd0532933235a194298d0a81b3a9b]: Words in s. 145A(5) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 14(4)(b)(ii)

[^key-e0bc459b2ce7c667f78e372c35517c4a]: Words in s. 93(b) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 28(b); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-e0e9bcc226913c5bef28fe86ab0a90af]: Words in s. 4A(1)(a) substituted (8.8.2003) by The Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 2003 (S.I. 2003/1874), arts. 1, 3

[^key-e0f8f46147a687cc05d6332513ad5a39]: Words in s. 4C(5)(a) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 50

[^key-e1656b4ae6112d3be2ec6879b7fbbd60]: Sch. 4A 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. 86(1)(b)(2), Sch. 4; S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

[^key-e1875d4bd06630d89286d0068c40fa95]: Words in s. 143(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(3)

[^key-e1989b4ba8eb5ff6c05499e10dc8bbc3]: Word in s. 4(1)(a)(vi) omitted (17.1.2025) by virtue of Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 11(a); S.I. 2025/41, reg. 2

[^key-e1ad7f9406bcdf04d83e8e0d68f81230]: S. 103(6) modified by The Social Security (Industrial Injuries) (Prescribed Diseases) Regulations 1985 (S.I. 1985/967), reg. 20B(2)(a) (as inserted (6.4.2006) by S.I. 2006/586, regs. 1(1), 2)

[^key-e1b3958cc826e09a3568c5c1ae588b0e]: Act modified (E.W.S.) (1.9.1999) by The Child Benefit (Northern Ireland Reciprocal Arrangements) Amendment Regulations 1999 (S.I. 1999/2225), regs. 1(1), 2(2)

[^key-e1e4ec8ee165c35022bd11036b813170]: Words in Sch. 7 para. 6(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 52(4)(a); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-e1ecf71d8b7c78406096dd31eb9bd628]: Words in s. 48(1) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 24(2)(a); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-e22b44549b63cb7d6d80e6cee8f78ff6]: Sch. 1 para. 3B(10) 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)(g), 13; S.I. 2004/1943, art. 2(c)

[^key-e257ec7a1785e283afe1e9d179e5e986]: Sch. 11 para. 2(d)(iii) and preceding word 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-e29a1517f8536cfc5b12dc5b084f8612]: Pt. 6 modified (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), regs. 1(1), 125 (as amended (6.4.2017) by S.I. 2017/416, regs. 1(2), 2; (6.4.2019) by S.I. 2019/555, regs. 1(2), 2)

[^key-e2c6566c6d263e87a4ad5726cec70cb6]: Words in Sch. 2 para. 6(1) substituted (31.10.2011) by The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011 (S.I. 2011/701), art. 9(a)

[^key-e309693690ac96cee86b20d6109d6c53]: Word in s. 39A(5)(a) 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-e3101c1125134e0079c4311ea99afc00]: S. 61A(3)(ca) 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. 10(b); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

[^key-e31690a6d5d9afaaa1064be7c4d487ab]: Words in s. 39C(1) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 93(2)

[^key-e32910fbd0898dfd0d442c181ffd0f60]: Words in s. 122(1) 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-e3393ba49e73ce9a405683fa18ca1809]: S. 64(1)(a) excluded (21.10.2024) by The Disability Assistance for Older People (Scotland) Regulations 2024 (S.S.I. 2024/166), reg. 1(2), sch. paras. 11(4)(a), para. 12(f)(ii)

[^key-e33b8a908c8299a5173b913801a93e0d]: Words in s. 48B(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 26(4); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-e393b8c93fc288f06159b5b6d9a4ac35]: S. 35(3A)-(3D) inserted (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 120(2), 139(6); S.I. 2014/1640, art. 3(1)(d)

[^key-e3a76259de122b6efb94aabdac14ab8b]: Words in s. 48BB(3)(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-e3cd3d3ec84c39a10bb86a1fe60601f3]: Words in s. 149(2)(b) 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)(b); S.I. 2003/1766, art. 2(a)

[^key-e41487eaf0eeb3ef7cf2923a102f9ef5]: Words in Sch. 5 para. 6(4)(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-e41936e4f259165ce5daec1070489502]: Sch. 1 para. 6(8) repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 35(3), Sch. 10 Pt. I; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-e462cba1bacbec32a21bd9c7887065c7]: Words in s. 150(2) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 14(2)(b)

[^key-e4884fabad07f4f6253daaf9a438caf0]: S. 35(3)(c) added (with effect in accordance with reg. 1(2) of the amending S.I.) by The Maternity Allowance and Statutory Maternity Pay Regulations 1994 (S.I. 1994/1230), reg. 2(3)

[^key-e4c28b015420733fc98ce2ace92ade63]: S. 9B inserted (12.4.2015 for specified purposes, 6.4.2016 in so far as not already in force) by National Insurance Contributions Act 2015 (c. 5), s. 1(4)(11)

[^key-e4c3d0610388d2e58660790d7c3f59eb]: Word in s. 55A(4) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 11 para. 5(4)

[^key-e4e703078c72f95b4493bf9728bc9695]: Sch. 4B para. 8(4) inserted (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), arts. 1(2), 2(6)(b)

[^key-e52749009d65154c94bdeba9fe23de7e]: Words in s. 171(1) repealed (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. 9(2), Sch. 2; S.I. 2006/1682, arts. 2(d), 3(d)(i)(i)

[^key-e568543a775e012e7b6e5e3ec9854a07]: S. 70(1A) inserted (28.10.2002) by The Regulatory Reform (Carers Allowance) Order 2002 (S.I. 2002/1457), arts. 1(1)(a), 3(1)

[^key-e58f61938a3fe9c375ad88251bd33c03]: Ss. 171A(2)(3)(4) 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-e59232dc8c471975cd4355bd4c7ba53f]: Sch. 7 para. 4(3)(a) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 52(2); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-e5bbef9816047b92c06ff8de05f96370]: Words in Sch. 4B para. 5(a) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

[^key-e5bceb1e23d55f68c55bb2b26b85efbe]: S. 13A inserted (6.4.2009) by Pensions Act 2008 (c. 30), ss. 135(2), 149(4)

[^key-e5c9a2b15fe42757e3186e3397b7e71a]: S. 18(1): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 141(5), 192(4)

[^key-e5dab5db941fc4cd6cb6cfdbac1870be]: Word in s. 48BB(5) 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(2)(a); S.I. 2011/3033, art. 2(c)(xi)

[^key-e6100d5ee7e21ce3963f63deeecd3b6f]: Sch. 2 para. 3(2)(g) and preceding word inserted (retrospective to 1.7.1992) by Social Security (Contributions) Act 1994 (c. 1), s. 3(1)(b)(2)

[^key-e6146e58f203cb5aa08553b2105c3e9e]: S. 22(2B) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 12(1)(b), 30(3)

[^key-e61b519b8ad4c02d5736095bc776c664]: S. 48BB modified by The Social Security (Widow’s Benefit and Retirement Pensions) Regulations 1979 (S.I. 1979/642), reg. 7A (as inserted (9.4.2001) by S.I. 2000/1483, regs. 1, 7(4))

[^key-e6283a99ae89d67452bdf8e98c7a080e]: Words in s. 17(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. 4(2)

[^key-e62f146fb340801d4dc2ed9527762be5]: Pt. 12ZA heading substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 10; S.I. 2010/495, art. 4(d)

[^key-e6574c23421830b62f7e627c57f33a74]: S. 171ZZ18(1) excluded (6.4.2025) by The Statutory Neonatal Care Pay (General) Regulations 2025 (S.I. 2025/376), regs. 1(2), 30(1) (with reg. 2)

[^key-e65cd3bf0021814dfb335e1faa56a18e]: S. 72(2A) inserted (1.10.2007) by Welfare Reform Act 2007 (c. 5), ss. 52(3), 70(2); S.I. 2007/2819, art. 2(1)(b)

[^key-e6639c9c6c3fcfc12cb6dc2d63a9e2ab]: Sch. 5 para. 4 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-e703f6c9e4c033b776e3c4a7d7947d24]: Act modified (E.W.S.) (13.4.1995) by The Social Security (Reciprocal Agreements) Order 1995 (S.I. 1995/767), art. 2, Schs. 1-3 (as amended (1.3.2001) by S.I. 2000/3255, art. 3(2) (with art. 2))

[^key-e72186465ababd02674dc6e02f6f9448]: 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)(ii)

[^key-e72e188b7f6ba5b6112de73a128f2049]: Sch. 8 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(2), 150(3); S.I. 2012/2530, art. 2(5)(a)(6)(a)

[^key-e760d754f6eccdf42a296238946d4972]: S. 10(4A) 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(6), 5(3); S.I. 2020/285, reg. 2

[^key-e8303681f4fff2f040e4eaa5fcc58b78]: S. 8 substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 1(1), 8(2)

[^key-e849362a8a82ab195d5400c3083c746a]: S. 171B(3) modified (13.4.1995) by The Social Security (Incapacity for Work) (General) Regulations 1995 (S.I. 1995/311), regs. 1, 13(4)

[^key-e86363f0b6b245ba4650f57be0be1e90]: Pt. 12ZE modified (6.4.2025) by The Statutory Neonatal Care Pay (Persons Abroad and Mariners) Regulations 2025 (S.I. 2025/202), regs. 1(2), 5, 6, 8, 9, 10 (with regs. 3, 4)

[^key-e877f4507bdb6ae98e95c0ed39887f82]: Pt. 12ZE modified (6.4.2025) by The Statutory Neonatal Care Pay (General) Regulations 2025 (S.I. 2025/376), regs. 1(2), 14 (with reg. 2)

[^key-e88076eaf7128ba1544ee210b7e407df]: S. 146A repealed (3.4.2000) by Immigration and Asylum Act 1999 (c. 33), s. 170(4), Sch. 14 para. 92, Sch. 16; S.I. 2000/464, art. 2, Sch.

[^key-e8d2db603361fe2b69dd66e045fcc1b3]: Word in s. 44A(2)(d)(i) inserted (28.6.2010) by The Social Security (Miscellaneous Amendments) (No. 3) Regulations 2010 (S.I. 2010/840), regs. 1, 4(a)(ii)

[^key-e8daf997bfc0b2b905faa6c72ca96021]: Words in s. 45(1) 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(2)(a); S.I. 2014/2377, art. 2(1)(a)(ii)(3)(d)(ii); S.I. 2015/1475, art. 3(b)

[^key-e8f2cab7f8b2b9d453656cbd2f463459]: Words in Sch. 1 para. 3B(1)(a) 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)(a)(ii), 13; S.I. 2004/1943, art. 2(c)

[^key-e8f8b7ddc63f62f50b4f4fdf7600c9fb]: Words in Sch. 7 para. 4(1) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 16(2)(a)

[^key-e965148c43e5996e283ce7985724421f]: Words in s. 39A(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 3(3)(b)

[^key-e96d225fb72c6cb7161006a9c1add005]: Sch. 5 para. 4(1A) modified (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 5 para. 2(3)

[^key-e98de278d48de094ae3e907f1f6cb722]: Words in s. 116(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. 7 para. 5; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

[^key-e9e85d053837893236c81dd71e8721e9]: Words in s. 171ZB(6) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 13; S.I. 2010/495, art. 4(d)

[^key-ea04eed83d5253f77d97d5ba6e1eb34a]: Sch. 3 para. 5(6A)(6B) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 9(13); S.I. 2008/787, art. 2(4)(f)

[^key-ea730a0103c64143146d310cf723ef59]: 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)(ii) (with Sch. 3 Pt. 1)

[^key-ea8a5d80df3cd30d625b708e63d07314]: Words in s. 10ZA(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. 175(4) (with Sch. 7)

[^key-ea8b307880406aeb16680a51e2277fc9]: Sch. 7 para. 14(1A) inserted (5.12.2012) by Welfare Reform Act 2012 (c. 5), ss. 67, 150(3); S.I. 2012/2530, art. 2(6)(c)

[^key-ea8c95319794a65941a978c2208bd699]: Words in s. 150(2) repealed (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)(b), Sch. 8 Pt. 1 (with Sch. 7)

[^key-ea8ebb823fd157c1416f67fe09335198]: S. 10(10) repealed (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(13), Sch. 8 Pt. 1 (with Sch. 7)

[^key-eaffa51bb09426d76be40c1f73e9fe9a]: Sch. 2 para. 6(2) repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 3(6), 28(3), Sch. 10 Pt. 1; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-eb203c8afa3ac81c96d35ae23dc5a978]: Words in s. 43(6) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 11 para. 4

[^key-eb274af1363d109a8cc3aee71222a3f8]: Act modified (E.W.S.) (6.4.2004) by The Social Security Pensions (Low Earnings Threshold) Order 2004 (S.I. 2004/263), arts. 1, 2

[^key-eb4d90a08e88eff31c3f056e4035df08]: Words in s. 12(2) substituted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 4(3), 36

[^key-eb991b0a21ead95c6f291b64d6a8df82]: Sch. 11 para. 5 repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 43(3), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-eb9a85e8942894b5341a233e9a7bfe0f]: S. 171ZT(2)(3) inserted (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 122(6)(c), 139(6); S.I. 2014/1640, art. 3(1)(f)

[^key-ec2db9ec718fd8d405ebe87e21a978a4]: Words in s. 16(1) substituted (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. 421 (with Sch. 2)

[^key-ec6542fc743915f4854254f26b290489]: Words in Sch. 1 para. 3B(7)(b) 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)(e), 13; S.I. 2004/1943, art. 2(c)

[^key-ec8a49ee09dc7c2f7e5932dece4ce5e8]: S. 120(4)(5) inserted (13.3.2014) by National Insurance Contributions Act 2014 (c. 7), s. 12(4)

[^key-eca095fb3677171b2733fff31d7478c1]: Act modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Ireland) Order 2019 (S.I. 2019/622), art. 2; 2020 c. 1, Sch. 5 para. 1(1)

[^key-eca11402c7073b12377ec4794c37c4cf]: Words in s. 145A(2) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 48(2)(c); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-ed0affd6009f13701c67c1756d2fa328]: Words in s. 44(5A) 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(6), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

[^key-ed3319881c2dd0296cdef3f5b609c0da]: Words in Sch. 4B para. 6 inserted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(5)(a); S.I. 2011/3033, art. 2(c)(xii)

[^key-ed3f63b8c79657cf833b74a4d4071c90]: Sch. 1 para. 8(2)(3) repealed (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. VI; S.I. 1999/3420, art. 4(e)

[^key-ed9bbad67445b60d246458d9143355cb]: Words in s. 21(5)(c)(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. 6

[^key-eda532f44ffc5713657f187f826fc238]: Words in s. 119 inserted (4.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 7; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

[^key-edb64c481ed847945d095c4470478f07]: Words in Sch. 1 para. 3B(1)(a) 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)(a)(i), 13; S.I. 2004/1943, art. 2(c)

[^key-edc9a9fa8f08ae318bc1bb9e46a904b5]: Words in s. 44(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(7), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

[^key-edcdd78c60e7210ac4dc251bd8e17743]: S. 38(A1) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 11(2); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-eddfc64504b109970b82cd23865e85c5]: Word in s. 171ZE(2)(b) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 16(3)(b); S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-ede197f89bcd886d14bf4a9eac33affc]: Words in s. 4C(11) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 13; S.I. 2020/45, reg. 2

[^key-ede5ff0725bd8dc4fa4d899fd9354144]: S. 144(1) repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 10(2), Sch. 2 Pt. 1

[^key-ede761f159057dc2df7cdde10507e016]: Act modified (E.W.S.) (1.10.2007) by The Social Security (Ireland) Order 2007 (S.I. 2007/2122), art. 2

[^key-ee066d82d61355d9cf6aa94c0c97501f]: Sch. 11 para. 2(d) substituted for Sch. 11 para. 2(d)(e) (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 43(2); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-ee0a501f0cf4f1460186b7f5b845ccdc]: S. 176(1)(ab) inserted (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(4), 150(3); S.I. 2012/2946, art. 2(1)(a)(b)

[^key-ee466080612ba77851af0b0be7a6f985]: Second s. 48(5) inserted (E.W.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(7) (with art. 3(2))

[^key-ee701cb9a3d1b38d6c94788805a56c08]: Words in Sch. 2 para. 3(2)(d) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(3)(b)(v) (with Sch. 2)

[^key-ee927493d1accf6f620d09205c9ce0fd]: S. 4AA inserted (13.3.2014) by National Insurance Contributions Act 2014 (c. 7), s. 14(2)

[^key-eebc0fe72a6b61fe4fee721f754a800e]: Words in s. 46(2) repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 12(b), Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-ef44bdb05c4e9501b780a38f99175a81]: Words in s. 1(5) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 10; S.I. 2025/41, reg. 2

[^key-ef83cf1440498d19f5751378193b686c]: Words in Sch. 1 para. 7(3) substituted (6.4.1999) by Social Security Act 1998 (c. 14), ss. 56(1)(b), 87(2); S.I. 1999/526, art. 2(3)(4)(a)

[^key-efa7c0c683a39d3c416a46a87606bd70]: S. 55(3)(a) substituted (6.4.2010) by Pensions Act 2007 (c. 22), s. 2(5), Sch. 1 para. 7

[^key-efb35724de3649786a82433065f9e32e]: Words in s. 145A(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 12(2)(a)

[^key-efb749bdf538bc30c70c3e87145dd820]: Word in s. 55A(7) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 11 para. 5(4)

[^key-f0678922b71acbaacb839efa00f8440d]: Words in Sch. 4A para. 1(6) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 51(3); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-f0ac72653d6f3583cabb9aae20eefff8]: Words in s. 4AA(2) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 12; S.I. 2020/45, reg. 2

[^key-f0d7af0f9c38f41e648f97c37e98b69d]: Words in Sch. 4A para. 1(2) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(5)(a) (with art. 2)

[^key-f0f35592451a1be7751402de9a76e05c]: Words in s. 45(2)(b) inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 31(1)(b), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

[^key-f1602cb5a3d3c77be77616cc781082c2]: Ss. 48A, 48AA substituted for s. 48A (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 60 (with ss. 8, 9, Sch. 5 paras. 2-4)

[^key-f16c6d25b35aa5dbee5911d15170e357]: Sch. 3 para. 2(6) 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, 4

[^key-f18034a69d0aaf011fe803ba9fb1a613]: Words in s. 117(1) 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. 68; 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-f19023b8c05b6e96305368bec39663d7]: Sch. 6 para. 6(1)(2) modified by The Social Security (Industrial Injuries) (Prescribed Diseases) Regulations 1985 (S.I. 1985/967), reg. 29 (as substituted (22.9.2003) by S.I. 2003/2190, regs. 1, 2(2))

[^key-f1c02640f86473d43e88ff2153a9af94]: S. 48(2A) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 56(3)

[^key-f1d1ea8c9d9793d47e8f6563b2f008b7]: Words in s. 171ZB(4) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 13; S.I. 2010/495, art. 4(d)

[^key-f1f042e50429f0f4d08b5ad7116337f4]: Words in s. 171ZB(1) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 13(2); S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-f1f690b96d99f780844832c7681b0ebd]: Words in Sch. 3 para. 5(6) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 38(3); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-f215b8b51e5e5bd7bd743c6a2419412a]: Words in s. 176(1)(a) inserted (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 119(2), 139(6); S.I. 2014/1640, art. 3(1)(c)

[^key-f29a8954e8444586313912135991bd22]: Word in s. 39C(3)(b) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 4(3)

[^key-f2c789a47a728547cf87c992f878b761]: Words in Sch. 5 para. 7B(1) 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)(a)