Social Security Contributions and Benefits Act 1992

[^key-f304f2f80fd48af3fb0e833ae5d8eef0]: Word in s. 55A(3) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 11 para. 5(4)

[^key-f31ec49ba548f43028ae228b3212c93a]: Words in s. 145A(2)(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(4)(a)

[^key-f3931c17c7719087f660c24dbec0356b]: Words in s. 44(5A) 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(5), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

[^key-f3970825e7f34881eba337fc0efbae02]: Words in s. 171ZE(10A) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 16(8); S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-f3a164845ec8ca53f62fe0fbaba935b9]: S. 58 repealed (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 15, Sch. 2; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-f3e4b41e9fe2d5c0d7cda0e6e3a02ec2]: Words in s. 30A(2) 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(2)(a), 89(1); S.I. 2000/2958, art. 2(3)(c)(4)(5) (with arts. 3, 4)

[^key-f4313431f842a8742e81cec4f56573a1]: Words in s. 22(2)(a) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 9(3)(a); S.I. 2008/787, art. 2(4)(f)

[^key-f4662482d484be320711186d9e1d6afc]: Words in s. 30DD heading 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)(a)

[^key-f46deffacac436952661c50e567fef10]: Word in s. 10ZA(1)(b) substituted (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 175(3)(b) (with Sch. 7)

[^key-f4987d8f33f85d77ea68160672ecd507]: Words in s. 43(1) inserted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 5; S.I. 2015/1475, art. 3(b)

[^key-f4d4f68d75ef25ed5357315e2887c799]: S. 1(6)(aa) inserted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 5(1) (with reg. 1(4))

[^key-f507180a84f5a2d7bd0e17c1a24a7532]: Words in Sch. 5 para. 3C(1)(a) 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)(b)

[^key-f509d6fc69a9109ea7c20659abf12148]: Words in Sch. 1 para. 3B(8) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 169(3)

[^key-f51be871889694fe780c2c2fc6ba78ea]: Words in Sch. 4B para. 12 repealed (6.4.2009) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(9)(a), Sch. 11 Pt. 2; S.I. 2009/82, art. 2(2)(g)

[^key-f53a2ee4cf1be3ca22e9c78cb6ebf908]: Sum in s. 15(3)(a) substituted (6.4.2023) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 2(3)(4)

[^key-f544119b19a9b5b037e68fe4cb3112a6]: S. 62(1)(ac) inserted (29.10.2005) by The Civil Partnership (Miscellaneous and Consequential Provisions) Order 2005 (S.I. 2005/3029), art. 1(2)(a), Sch. 1 para. 1

[^key-f590972dd5b73321a14db8b7dd94a980]: Sch. 5 para. 8(4)-(6) substituted for Sch. 5 para. 8(4) (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. 14(b)

[^key-f5a0f1c162b32092211875c4643a449a]: Words in s. 35(3)(c) substituted (6.4.2003) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 4(3); S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3

[^key-f5fbfb0fd38fc99ed71c878f3a18efb2]: Words in s. 122(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. 18(b)

[^key-f5ff41a7040786e26868b5e0b49a30e8]: S. 150(1)(bb) 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. 6; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2

[^key-f606b0143aea55b9437a6f51c439444e]: Sch. 1 para. 7(12) substituted (4.3.1999 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 10; S.I. 1999/527, art. 2(a), Sch. 1 (with arts. 3-6)

[^key-f60ac4cd2ac372006153ef0e45344892]: Sch. 1 para. 3B(14) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 169(5)

[^key-f60b2a07709ce911c2587d44b0fdb36c]: Word in s. 1(2)(c) omitted (with effect for the tax year 2015-16 and subsequent tax years) by virtue of National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 2, 35

[^key-f62613a868f332511b9b289ee9d0470a]: Words in s. 116(2) 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. 67; 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-f63ac3ebc5d90874e26e2b74a718361f]: Words in s. 122(1) 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-f6537cc19d7684b174f0c19a77db8555]: Sch. 5 para. 4(1)(1A) substituted for Sch. 5 para. 4(1) (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. 10

[^key-f663c38b8df5fc5250daaf6b01d70a58]: Sums in Sch. 4 amended and confirmed (except for Sch. 4 Pt. 3 para. 5 and with exceptions for S. in Sch. 4 Pts. 3-5 as set out in art. 1(2) of the amending S.I.) (1.4.2026 for specified purposes, 6.4.2026 in so far as not already in force, and with effect in accordance with arts. 1(4)(5), 7 of the amending S.I.) by The Social Security Benefits Up Rating Order 2026 (S.I. 2026/148), arts. 1(3)(b), 3, Sch. 1 Specified sums in Sch. 4 Pts. 3-5 amended and confirmed (S.) (6.4.2026 for specified purposes, 9.4.2026 in so far as not already in force and with effect in accordance with arts. 2-6 of the amending S.S.I.) by The Social Security Up-rating (Scotland) Order 2026 (S.S.I. 2026/171), arts. 1(2)-(4), 2-6, sch.

[^key-f69fb1df0ecebce613a36ad08156c6d4]: Words in s. 122(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. 71(a); 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-f6c8ce81f95f60ffd90d338e527bf2e6]: S. 171G(1)(c) 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-f727361391421d179a36ccb7cf5792f7]: Words in Sch. 4B para. 10(1)(a) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

[^key-f7699d1cbf3af159382a4b7d212d274f]: Words in s. 7(1)(b) omitted (13.5.2014) by virtue of National Insurance Contributions Act 2014 (c. 7), s. 15(4), Sch. 2 para. 2

[^key-f78f9f213ba67fb70160724613669ed3]: S. 5 substituted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 9 para. 1; S.I. 1999/3420, art. 2

[^key-f7a65da56cb230889b6463764af63545]: S. 171ZS(2)(b) and preceding word omitted (1.10.2006 with application in accordance with Sch. 8 para. 12(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. 12(3)

[^key-f7d219d8d1bc9ef1dd4de2bc40643d1b]: Words in s. 143 heading substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(7)

[^key-f7eb4dc10b19d0137cfa087ed70f3ad5]: Words in s. 176(1)(a) inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 3(2), 9

[^key-f7eb4f85fa3f5b8794ec1b2aea5ca272]: Act modified (7.10.1996) by The Social Security (Reciprocal Agreements) Order 1996 (S.I. 1996/1928), art. 2, Sch. 1, Sch. 2

[^key-f837bdc3fabb80b2a8538441739b8a8b]: S. 39C(5) omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 14(3); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-f84a7c91da7279f7a489ec94a34e8cc7]: S. 171ZN(2E)-(2G) inserted (5.4.2015) by Children and Families Act 2014 (c. 6), ss. 124(1)(b), 139(6); S.I. 2014/1640, art. 6(a) (with art. 13)

[^key-f87181f9bbf63e85deec5677dd395843]: Words in s. 4(6)(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(4) (with Sch. 7)

[^key-f872049d9cfd317b413a2b3d49c367a7]: Sch. 1 para. 7BB inserted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 9(3), 35

[^key-f8e45ba2dc88c7e4abaa8b10348e482e]: S. 175(3)-(5) applied (with modifications) (6.4.2014) by National Insurance Contributions Act 2014 (c. 7), ss. 5(2)(3), 8

[^key-f95534f2b54e7768918ed1a425f114a6]: Words in s. 19(3) 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. 5(3)

[^key-f965122b782d5f61b105be825f372937]: Words in s. 77(9) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 14(3)(a)

[^key-f997a90ae6db2393577014a1b09a2060]: Words in s. 130A(3) 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(2), 150(3); S.I. 2012/2946, art. 2(1)(a)(b)

[^key-f9dfdb52a1b483c261dc8739dde48697]: S. 80 (in so far as still in force) amended (1.4.2023 with effect in accordance with art. 1(3)(d) of the amending S.I.) by The Social Security Benefits Up-rating Order 2023 (S.I. 2023/316), arts. 1(3)(d), 8

[^key-fa5245d5df5e9b8e042462763dc0997c]: Words in s. 38 heading inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 11(3); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-faebf6977ae31f43b0716b07e54d55cb]: Words in s. 48C(4) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 10

[^key-fafa237a0a02362b579e37fb76901d25]: S. 53 repealed (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(6), Sch. 7

[^key-fb03d8f86eed7b40207ae28e720bc70b]: Words in Sch. 1 para. 7B(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 38; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-fb0dff4e183b33cc732d35b829dfc05f]: Words in s. 48BB(5) substituted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 9(a)

[^key-fb120c98a5fe97141c4106cd6393be9d]: Words in s. 10ZB(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. 176(3) (with Sch. 7)

[^key-fb22cf1a214295eb5058305e8a2b5376]: Words in Sch. 1 para. 7(6) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 36(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-fb2a904c87339aa99d9dccf0eb884803]: S. 129 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-fb9f8a02c589cc143cee067b2c028878]: S. 138(3) 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-fba5715d448a54828a4ec16852baac68]: Words in s. 39A(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 3(3)(a)

[^key-fbac99fd76318e0c3e476827d1fcf8eb]: Word in Sch. 5 para. 2(5)(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-fbd1d11b8f98b892054829aef393ac3c]: Words in Sch. 5 para. 3C(1)(b) 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)(c)(i)

[^key-fbe6aa1b028ec3c0d5c60d1d2ae75f75]: Words in s. 39A(1)(b) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(2)(b) (with art. 2)

[^key-fc25308c260ec32cdadf2445b3150b94]: Words in Sch. 5 para. 2A 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(4)

[^key-fc3c7d23a7665296a8223c140de83f79]: Word in s. 175(5) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 36; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-fc3f78e0de7b8885db3b39b7da3e0726]: Words in s. 10(8)(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(11)(a) (with Sch. 7)

[^key-fc909183888016094a9b3a98a8037304]: S. 171ZF cross-heading repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 18; S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-fc955b8ec54c90099954fa67a0adfe2f]: Words in Sch. 1 para. 9 substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 40; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-fca9da63cf3c75941e1aa2e7619bfc8f]: S. 45AA inserted (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. 5(1); S.I. 2011/3033, art. 2(c)(v)

[^key-fcbb0c045d4cdd619e2f738e61cdaa3f]: S. 16(1)(c) and word inserted (1.4.2011) by The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), art. 13 (with arts. 20, 22)

[^key-fceb2ede409da63434853496d3b9f7c1]: S. 30C power to make regulations modified (21.5.1998) by Social Security Act 1998 (c. 14), ss. 77, 87(2)(a)

[^key-fd01f88ef1c9c86fed410103a8e8c0e3]: S. 55C substituted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 297(2), 322(3)(a)

[^key-fd028d07439f2a66add8c5b9e825124d]: Word in Sch. 1 heading inserted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(1); S.I. 1998/2209, art. 2(c), Sch. Pt. 3

[^key-fd29b9bbb918346c81c7760a7714b422]: Words in Sch. 1 para. 7B(5)(b) 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(6)(a); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

[^key-fd53581e1d9616e1c1c987be17a0af24]: Words in Sch. 4B para. 12 inserted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(9)(b); S.I. 2011/3033, art. 2(c)(xii)

[^key-fda61a220d07ea4612f7fce19c0d03a4]: Words in Sch. 4B para. 8(1) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(6); S.I. 2011/3033, art. 2(c)(xii)

[^key-fddb69bb3ea56619097d72268f7cc406]: Words in s. 61A(3)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 32(b); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-fdec6d9a648ef85dae2b232c9461ffe8]: Words in Sch. 4B para. 5(a) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(4); S.I. 2011/3033, art. 2(c)(xii)

[^key-fe4b89b27d44e58740bedab037176dea]: S. 47(3A)(3B) inserted (12.10.2015) by The Pensions Act 2014 (Consequential Amendments) (Units of Additional Pension) Order 2014 (S.I. 2014/3213), arts. 1(2), 2

[^key-fe4cc8a6317193ead767c60b713e9b7e]: Words in s. 109(5)(b) 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-fe72565fb4e8296435a638752296bf0c]: Words in Sch. 9 para. 1 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 17(2)(a)

[^key-fef036c26aa620d1eee7b1bfc3ff2ca1]: S. 46(4) inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 6

[^key-ff12d515236e07183809d84c849294eb]: Words in s. 35(2) 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-ff39bd2420889cf5b6fad3b3433c84b2]: Words in s. 122(1) 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. 18(a)

[^key-ff43b60375a7d78af48e7d60ea6de403]: S. 128 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-ff758d3cac39873421dac5f53da66b7e]: Act modified (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 1

[^key-ffa5d8d0f0c31597149b5b58e3bd60bb]: Words in s. 12(6) 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)(a), 36

[^key-ffb417a65342b9e008e011a95e335d0b]: Words in s. 95(5)(c) substituted (5.7.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 4; S.I. 1999/1662, art. 2(b), Sch. Pt. 2 (with art. 4) (and see also S.I. 1999/978, regs. 1(1), 2, Sch.)

[^key-ffc050762b88283427f64b976cbe9c9f]: Words in s. 97(1)(b) substituted (5.7.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 64; S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5)

[^key-ffd6e5e4e0e946c26f7b287702c3de96]: S. 73(5A) inserted (1.10.2007) by Welfare Reform Act 2007 (c. 5), ss. 53(4), 70(2); S.I. 2007/2819, art. 2(1)(b)

[^key-fff575e97bbc9886b47ac46330a8fef7]: Words in s. 150(2) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 86

[^M_C_29ee241b-c0b2-45d7-b75d-563207f83e97]: Pt. 1 modified (in relation to the tax year 2023-24) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. para. 1(1)-(3)

[^M_C_346dfbcd-cb0f-4af0-92ea-8903341c3ccf]: S. 171D power to make regulations modified (21.5.1998) by Social Security Act 1998 (c. 14), ss. 77, 87(2)(a)

[^M_C_444a7c81-f686-42e6-cd03-bc4b1e1e43d4]: S. 8(2)(a): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 143(1)(4), 192(4)

[^M_C_57febaab-22a9-41c2-a845-d3c4a418c329]: Pts. 1, 6 modified (6.4.2001) by S.I. 2001/1004, regs. 1(1), 113, 114(2) (with reg. 138)

[^M_C_59df5f53-04cd-4e11-bc4f-1cb84cc9312f]: Act modified (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 1, 2, 5-7, Sch. 3, Sch. 4

[^M_C_5c6a20fa-cefc-4f47-f7ed-403a2697430d]: S. 83 modified (S.) (in so far as continues to apply) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229), arts. 1(2), 11(1)

[^M_C_5eeac307-42bf-414c-e331-f7d29bcb2abd]: Pt. 12ZD modified (6.4.2020) by The Statutory Parental Bereavement Pay (Persons Abroad and Mariners) Regulations 2020 (S.I. 2020/252), regs. 1, 5-7, 9, 10 (with reg. 3)

[^M_C_65db988d-cfa8-4dbf-95ae-ea06a35e9df7]: Act: power to amend conferred (E.W.S.) (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 177(5)(a), 178(3)(a), 179(4)(a), 189(11), 192(4); Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 5, 7(2), Sch. 3 paras. 7(1)

[^M_C_765458a4-0792-404b-a38f-9278aba0c8dd]: Pt. 1 modified (for the tax year 2022-23) by Health and Social Care Levy Act 2021 (c. 28), s. 5(2) (with s. 7(2)) (which Act was repealed (25.10.2022) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), s. 1 (with savings and transitional modifications of Pt. 1 in s. 2, Sch. paras. 1-3, 5))

[^M_C_85807d7d-3046-4618-cfa1-84f87a8320e8]: Act modified (E.W.S.) (29.6.1992) by The Social Security (Australia) Order 1992 (S.I. 1992/1312), art. 2, Schs. 1-3 (as read with Social Security (Consequential Provisions) Act 1992 (c. 6), s. 2; as modified (13.4.1995) by S.I. 1995/767, art. 2, Schs. 1-3; as modified (7.10.1996) by S.I. 1996/1928, art. 2, Schs. 1, 2); and as revoked with savings (1.3.2001) by virtue of S.I. 2000/3255, arts. 2(1), 3(1) (subject to art. 2(2))

[^M_C_8657e041-c76a-4bc9-c705-4fc973ebe713]: S. 171ZL(6) disapplied (8.12.2002) by The Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002 (S.I. 2002/2822), regs. 1, 29(2)

[^M_C_896bdb29-c7ba-445a-fc50-9eeb4a47afb2]: Act modified (7.10.1996) by The Social Security (Reciprocal Agreements) Order 1996 (S.I. 1996/1928), arts. 1, 2, Schs. 1, 2 (as amended (1.3.2001) by S.I. 2000/3255, art. 3(2) (with art. 2))

[^M_C_8e529c4a-907f-434b-a541-c43b41aeea1c]: S. 44(5A): power to modify conferred by Pension Schemes Act 1993 (c. 48), s. 48A(4)(5) (as read with Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 38, 86(1)(b)(2)(6))

[^M_C_91061ef2-2ceb-47f2-bfdf-88e68a51f145]: Pt. 12ZD modified (10.3.2020) by The Statutory Parental Bereavement Pay (General) Regulations 2020 (S.I. 2020/233), regs. 1, 11 (with reg. 2)

[^M_C_a71f58bd-06b7-4a9d-ef2b-cdd21680e67f]: S. 13(1): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 143(1)(4), 192(4)

[^M_C_afae9ca1-4fd0-4b37-a76e-ab3c0cc3f2a9]: Pt. 12A powers to make regulations modified (21.5.1998) by Social Security Act 1998 (c. 14), ss. 77, 87(2)(a)

[^M_C_b3d7584b-1498-4249-ed3b-e523f876555e]: S. 8(2)(a): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 145(1), 192(4)

[^M_C_b677994a-fdf9-43c2-8ec6-f6067e666b1a]: S. 13(1): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 141(4), 192(4).

[^M_C_d01a471f-c903-4eb9-fb59-25e4d67c39ec]: Sch. 1 para. 7B modified by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 30 (as amended (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 9)

[^M_C_dc9f090e-66ba-430e-d7bc-48de0a25a082]: S. 15(3ZA)(a): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 143(1)(4), 192(4)

[^M_C_e5a96180-10df-43e1-d556-efe4f8d57f80]: Sch. 5 para. 5(1) modified (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 21(16)

[^M_C_ee6d78f9-0de1-4092-c998-dba7093897dd]: S. 171ZA(2)(b)-(d) modified (8.12.2002) by The Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002 (S.I. 2002/2822), regs. 1, 5

[^M_E_59c3a559-1347-42bf-d4a3-2cce6a45def7]: This version of this provision extends to England and Wales only; a separate version has been created for Scotland only

[^M_E_7e02d5e5-c5cf-49c2-83e6-08416de02116]: This version of this provision extends to Scotland only; a separate version has been created for England and Wales only

[^M_F_018e4090-1ce8-417d-8bc4-f630ba071bec]: Words in s. 48BB(7) substituted (with retrospective effect) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 39(1)(a)(2)(b), 86(1)(b)(2) (with s. 83(6))

[^M_F_01b7c3b8-521a-4321-8812-3c2968e74757]: S. 16(4) omitted (1.4.1999) by virtue of Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 16, Sch. 10 Pt. 1; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^M_F_04115cdf-1d48-48de-fb15-8186c103bd9d]: Words in Sch. 10 para. 4 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 18(4)

[^M_F_0ba2ecbd-68ad-4725-a8a7-051988176d66]: S. 9A(1A) inserted (6.4.2016) by National Insurance Contributions Act 2015 (c. 5), s. 1(3)(11)(b)

[^M_F_0bcc8029-e145-40e3-e777-4d45188d0d33]: S. 25 repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b) (and see also The Jobseekers Allowance (Transitional Provisions) Regulations 1995 (S.I. 1995/3276), reg. 9(5))

[^M_F_0efd7140-e2f6-4b94-8deb-224d3a23521b]: Words in Sch. 3 para. 5 cross-heading 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. 13(3); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I

[^M_F_1005cd96-3e44-427c-d892-1960f64d58b3]: Words in Sch. 9 para. 1 cross-heading inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 17(2)

[^M_F_10c6ee1c-50ab-4fa2-df74-d156fd9cb9c2]: S. 25A repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b) (and see also The Jobseekers Allowance (Transitional Provisions) Regulations 1995 (S.I. 1995/3276), reg. 9(5))

[^M_F_116eebd0-b3ac-4d60-995a-cd280b71b30d]: S. 130(5) repealed (with savings) (1.4.1997) by Housing Act 1996 (c. 52), ss. 227, 232(3), Sch. 19 Pt. 6; S.I. 1997/618, art. 2(1) (with Sch.)

[^M_F_14cd8fd5-cdb4-4cd7-9328-b97759321170]: Words in s. 1(6) 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. 56(3); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3

[^M_F_14f4abc4-e5fb-4de2-e71e-4364b52c8053]: Sch. 12 paras. 3, 4 and cross-heading substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 44(3); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^M_F_164fa3f5-95cc-4819-98d9-df08141ba07a]: Words in Sch. 5 para. 6(4) substituted (with retrospective effect) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 39(1)(a)(2)(c), 86(1)(b)(2) (with s. 83(6))

[^M_F_1cd5976c-5463-44cb-ab9e-03d4b5f21e9f]: Words in s. 89(1)(1A) substituted (6.4.2010 with savings until 6.4.2020) by Pensions Act 2007 (c. 22), s. 4(4), Sch. 1 para. 15 (with s 4(5)-(8))

[^M_F_233b4805-4875-4614-e972-a6c30d81aea4]: By The Renting Homes (Wales) Act 2016 (Consequential Amendments) Regulations 2022 (S.I. 2022/1166), regs. 1(1), 21(2), it is provided (1.12.2022) that s. 130C(1)(d) is inserted

[^M_F_24f395c0-a858-4536-e3ce-cbde9330cc8f]: Words in s. 20(2) substituted (13.4 1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 2(3)(a); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^M_F_255e4b5a-98b5-4b4d-9b74-ca4800dde671]: Sch. 5 para. 8(1)(2) repealed (with effect in relation to incremental periods beginning on or after 6.4.2010 in accordance with Sch. 4 para. 6(5) of the amending Act) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 6(4), Sch. 7

[^M_F_268dd88c-887a-4760-93da-b4ece80b1289]: Words in s. 137(1) repealed (S.) (1.4.1996) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 13 para. 174(5), Sch. 14; S.I. 1996/323, art. 4(1)(c)

[^M_F_26e7003e-601f-42bf-8270-9d8b56aa162f]: Words in Sch. 3 para. 5(7)(a) repealed (with effect in relation to any person attaining pensionable age on or after 6.4.2010) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 4(1)(2), Sch. 7

[^M_F_27cd7d5e-dceb-444b-fdfe-69e26d0a4b99]: S. 44(6)(b) substituted (with effect in relation to a person who attains pensionable age after 5.4.2000, subject to s. 128(5)(6) of the amending Act) by Pensions Act 1995 (c. 26), ss. 128(2)(4), 180(2)(a) (with Sch. 4)

[^M_F_28970be0-d485-4699-84c8-0b9ee6bb5452]: S. 40 substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 8; S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^M_F_2a0a9e20-a97b-4e82-e9f1-e9e8b54a9745]: S. 14(4) inserted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 59; S.I. 1999/418, art. 2(2)(3)(a)

[^M_F_2d26dcb6-5149-4cda-9f1e-943947e11a49]: Words in s. 17(3)(4) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 17(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^M_F_2e10f074-7daa-40aa-e3f2-f1fdef946086]: S. 30 repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b) (and see also The Jobseekers Allowance (Transitional Provisions) Regulations 1995 (S.I. 1995/3276), reg. 9(5))

[^M_F_3864b7ce-80b3-414d-8764-99a733aa4f03]: Words in s. 23(2) inserted (7.2.1994) by Pension Schemes Act 1993 (c. 48), s. 193(2), Sch. 8 para. 36 (with s. 189, Schs. 6, 9); S.I. 1994/86

[^M_F_38b49427-69a1-446d-f3c6-d86a63686151]: Words in s. 16(1)(f) substituted (1.4.2026 for the purposes for which 2021 c. 26, Sch. 27 para. 13 is in force immediately before that date and for all other purposes at the same time as that parargraph comes into force for those purposes) by Finance Act 2026 (c. 11), s. 263(5)(8)

[^M_F_3959ee9f-8e12-4e4a-befa-4d2bf3835da7]: Words in s. 70 (and cross-heading) substituted (1.9.2002 for specified purposes, 1.4.2003 in so far as not already in force) by virtue of The Regulatory Reform (Carers Allowance) Order 2002 (S.I. 2002/1457), art. 1(1)(b), 2(1)