Legalize / United Kingdom / Public General Act

Social Security Administration Act 1992

Type Public General Act

Publication 1992-02-13

Last updated 2026-04-06

State In force

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

(b) the change is not a change that is excluded by regulations from the changes that are required to be notified;

(d) he fails to give a prompt notification of that change in the prescribed manner to the prescribed person.

(1B) A person is guilty of an offence under this section if—

(a) there has been a change of circumstances affecting any entitlement of another person to any benefit or other payment or advantage under any provision of the relevant social security legislation;

(b) the change is not a change that is excluded by regulations from the changes that are required to be notified;

(c) he knows that the change affects an entitlement of that other person to such a benefit or other payment or advantage; and

(d) he causes or allows that other person to fail to give a prompt notification of that change in the prescribed manner to the prescribed person.

(1C) In a case where subsection (1C) of section 111A above applies, the recipient is guilty of an offence if—

(a) he knows that the change affects an entitlement of the claimant to a benefit or other payment or advantage under a provision of the relevant social security legislation;

(b) the entitlement is one in respect of which he has a right to receive payments to which the claimant has, or (but for the arrangements under which they are payable to the recipient) would have, an entitlement; and

(1D) In a case where that subsection applies, a person other than the recipient is guilty of an offence if—

(a) he knows that the change affects an entitlement of the claimant to a benefit or other payment or advantage under a provision of the relevant social security legislation;

(b) the entitlement is one in respect of which the recipient has a right to receive payments to which the claimant has, or (but for the arrangements under which they are payable to the recipient) would have, an entitlement; and

(c) he causes or allows the recipient to fail to give a prompt notification of that change in the prescribed manner to the prescribed person.

(1E) Subsection (1F) of section 111A above applies in relation to subsections (1C) and (1D) above as it applies in relation to subsections (1D) and (1E) of that section.

(1F) For the purposes of subsections (1A) to (1D) above a notification of a change is prompt if, and only if, it is given as soon as reasonably practicable after the change occurs.

(1G) For the purposes of subsections (1A) to (1F), references to—

(a) a person being entitled to, or having a right to receive, a payment under a provision of the relevant social security legislation include references to a person being entitled to, or having a right to receive, or qualifying for, a non-benefit payment, and

(b) a person’s entitlement to a payment under a provision of the relevant social security legislation include references to a person’s entitlement to, or qualification for, a non-benefit payment.

(2) A person guilty of an offence under this section shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale, or to imprisonment for a term not exceeding 3 months, or to both.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Breach of regulations

113

(1) Regulations and schemes under any of the legislation to which this section applies may provide that any person who contravenes, or fails to comply with, any provision contained in regulations made under that legislation—

(a) in the case of a provision relating to contributions, shall be liable to a penalty;

(b) in any other case, shall be guilty of an offence under any enactment contained in the legislation in question.

(1A) The legislation to which this section applies is—

(a) the relevant social security legislation; and

(b) the enactments specified in section 121DA(1) so far as relating to contributions ...

(2) Any regulations or scheme making such provision as is mentioned in subsection (1)(a) above shall—

(a) prescribe the amount or rate of penalty, or provide for how it is to be ascertained;

(b) provide for the penalty to be imposed by the Inland Revenue—

(i) within six years after the date on which the penalty is incurred; or

(ii) where the amount of the penalty is to be ascertained by reference to the amount of any contributions payable, at any later time within three years after the final determination of the amount of those contributions;

(d) prescribe the means by which the penalty is to be enforced; and

(e) provide for enabling the Inland Revenue, in their discretion, to mitigate or to remit any such penalty, or to stay or to compound any proceedings for a penalty.

(3) A person guilty of such an offence as is mentioned in subsection (1)(b) above shall be liable on summary conviction—

(a) to a fine not exceeding level 3 on the standard scale;

(b) in the case of an offence of continuing a contravention or failure after conviction, to a fine not exceeding £40 for each day on which it is so continued.

(4) Any provision contained in regulations which authorises statutory sick pay or statutory maternity pay to be set off against secondary Class 1 contributions is not a provision relating to contributions for the purposes of this section.

Offences relating to contributions

114

(1) Any person who is knowingly concerned in the fraudulent evasion of any contributions which he or any other person is liable to pay shall be guilty of an offence.

(2) A person guilty of an offence under this section shall be liable—

(a) on conviction on indictment, to imprisonment for a term not exceeding seven years or to a fine or to both;

(b) on summary conviction, to a fine not exceeding the statutory maximum.

Offences by bodies corporate

115

(1) Where an offence under this Act, or under the Jobseekers Act 1995, which has been committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, a director, manager, secretary or other similar officer of the body corporate, or any person who was purporting to act in any such capacity, he, as well as the body corporate, shall be guilty of that offence and be liable to be proceeded against accordingly.

(2) Where the affairs of a body corporate are managed by its members, subsection (1) above applies in relation to the acts and defaults of a member in connection with his functions of management as if he were a director of the body corporate.

Legal proceedings

116

(1) Any person authorised by the Secretary of State in that behalf may conduct any proceedings under any provision of this Act other than section 114 or under any provision of the Jobseekers Act 1995 before a magistrates' court although not a barrister or solicitor.

(2) Notwithstanding anything in any Act—

(a) proceedings for an offence under this Act (other than proceedings to which paragraph (b) applies), or for an offence under the Jobseekers Act 1995, may be begun at any time within the period of 3 months from the date on which evidence, sufficient in the opinion of the Secretary of State to justify a prosecution for the offence, comes to his knowledge or within a period of 12 months from the commission of the offence, whichever period last expires; and

(b) proceedings brought by the appropriate authority for an offence under this Act relating to housing benefit or council tax benefit may be begun at any time within the period of 3 months from the date on which evidence, sufficient in the opinion of the appropriate authority to justify a prosecution for the offence, comes to the authority's knowledge or within a period of 12 months from the commission of the offence, whichever period last expires.

(2A) Subsection (2) above shall not be taken to impose any restriction on the time when proceedings may be begun for an offence under section 111A above.

(3) For the purposes of subsection (2) above—

(a) a certificate purporting to be signed by or on behalf of the Secretary of State as to the date on which such evidence as is mentioned in paragraph (a) of that subsection came to his knowledge shall be conclusive evidence of that date; and

(b) a certificate of the appropriate authority as to the date on which such evidence as is mentioned in paragraph (b) of that subsection came to the authority's knowledge shall be conclusive evidence of that date.

(4) In subsections (2) and (3) above “the appropriate authority” means, in relation to an offence which relates to housing benefit and concerns any dwelling

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) if it relates to a rent rebate, the authority who are the appropriate housing authority by virtue of section 134 below; and

(5) In subsection (2) and (3) above “the appropriate authority” means, in relation to an offence relating to council tax benefit, such authority as is prescribed in relation to the offence.

(5A) In relation to proceedings for an offence under section 114 above, the references in subsections (2)(a) and (3)(a) to the Secretary of State shall have effect as references to the Inland Revenue.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) In the application of this section to Scotland, the following provisions shall have effect in substitution for subsections (1) to (5A) above—

(a) proceedings for an offence under this Act or the Jobseekers Act 1995 may, notwithstanding anything in section 136 of the Criminal Procedure (Scotland) Act 1995, be commenced at any time within the period of 3 months from the date of which evidence, sufficient in the opinion of the Lord Advocate to justify proceedings, comes to his knowledge, or within the period of 12 months from the commission of the offence, whichever period last expires;

(aa) this subsection shall not be taken to impose any restriction on the time when proceedings may be commenced for an offence under section 111A above;

(b) for the purposes of this subsection—

(i) a certificate purporting to be signed by or on behalf of the Lord Advocate as to the date on which such evidence as is mentioned above came to his knowledge shall be conclusive evidence of that date; and

(ii) subsection (3) of section 136 of the said Act of 1995 (date of commencement of proceedings) shall have effect as it has effect for the purposes of that section.

Questions arising in proceedings

117

(1) This section applies to proceedings before a court—

(a) for an offence under this Act or the Jobseekers Act 1995; or

(b) involving any question as to the payment of contributions (other than a Class 4 contribution recoverable by the Inland Revenue); or

(2) A decision of the Secretary of State which—

(a) falls within Part II of Schedule 3 to the Social Security Act 1998 (“the 1998 Act”; and

(b) relates to or affects an issue arising in the proceedings,

shall be conclusive for the purposes of the proceedings.

(3) If—

(a) any such decision is necessary for the determination of the proceedings; and

(b) the decision of the Secretary of State has not been obtained or an application with respect to the decision has been made under section 9 or 10 of the 1998 Act,

the decision shall be referred to the Secretary of State to be made in accordance (subject to any necessary modifications) with Chapter II of Part I of that Act.

(4) Subsection (2) above does not apply where, in relation to the decision—

(a) an appeal has been brought but not determined;

(b) an application for leave to appeal has been made but not determined;

(c) an appeal has not been brought (or, as the case may be, an application for leave to appeal has not been made) but the time for doing so has not yet expired; or

(d) an application has been made under section 9 or 10 of the 1998 Act.

(5) In a case falling within subsection (4) above the court shall adjourn the proceedings until such time as the final decision is known; and that decision shall be conclusive for the purposes of the proceedings.

Unpaid contributions etc

Evidence of non-payment

118

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) A statutory declaration by an officer of the Inland Revenue that the searches specified in the declaration ... for a record of the payment of a particular contribution have been made, and that ... a record of the payment of the contribution in question has not been found, is admissible in any proceedings for an offence as evidence of the facts stated in the declaration.

(5) Nothing in subsection (4) above makes a statutory declaration admissible as evidence in proceedings for an offence except in a case where, and to the extent to which, oral evidence to the like effect would have been admissible in those proceedings.

(6) Nothing in subsections (4) and (5) above makes a statutory declaration admissible as evidence in proceedings for an offence—

(a) unless a copy of it has, not less than 7 days before the hearing or trial, been served on the person charged with the offence in any manner in which a summons or, in Scotland, a citation in a summary prosecution may be served; or

(b) if that person, not later than 3 days before the hearing or trial or within such further time as the court may in special circumstances allow, gives notice to the prosecutor requiring the attendance at the trial of the person by whom the declaration was made.

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recovery of unpaid contributions on prosecution

119

(1) Where—

(a) a person has been convicted of any offence under section 114(1) above of failing to pay a contribution at or within the time prescribed for the purpose; and

(b) the contribution remains unpaid at the date of the conviction,

he shall be liable to pay to the Inland Revenue a sum equal to the amount which he failed to pay.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Proof of previous offences

120

(1) Subject to and in accordance with subsections (2) to (5) below, where a person is convicted of an offence mentioned in section 119(1) ... above, evidence may be given of any previous failure by him to pay contributions within the time prescribed for the purpose; and in those subsections “the conviction” and “the offence” mean respectively the conviction referred to in this subsection and the offence of which the person is convicted.

(2) Such evidence may be given only if notice of intention to give it is served with the summons or warrant or, in Scotland, the complaint on which the person appeared before the court which convicted him.

(3) If the offence is one of failure to pay a Class 1 contribution, evidence may be given of failure on his part to pay (whether or not in respect of the same person) such contributions or any Class 1A or Class 1B contributions or contributions equivalent premiums on the date of the offence, or during the 6 years preceding that date.

(4) If the offence is one of failure to pay Class 1A contribution, evidence may be given of failure on his part to pay (whether or not in respect of the same person or the same amount) such contributions, or any Class 1 or Class 1B contributions or contributions equivalent premiums, on the date of the offence, or during the 6 years preceding that date.

(4A) If the offence is one of failure to pay a Class 1B contribution, evidence may be given of failure on his part to pay such contributions, or any Class 1 or Class 1A contributions or contributions equivalent premiums, on the date of the offence, or during the 6 years preceding that date.

(5) If the offence—

(a) is one of failure to pay Class 2 contributions; ...

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

evidence may be given of his failure to pay such contributions during those 6 years.

(6) On proof of any matter of which evidence may be given under subsection (3), (4), (4A) or (5) above, the person convicted shall be liable to pay to the Inland Revenue a sum equal to the total of all amounts which he is so proved to have failed to pay and which remain unpaid at the date of the conviction.

Unpaid contributions - supplementary

121

(1) Where in England and Wales a person charged with an offence mentioned in section 119(1) ... above is convicted of that offence in his absence under section 12(5) of the Magistrates' Courts Act 1980, then if—

(a) it is proved to the satisfaction of the court, on oath or in the manner prescribed by Criminal Procedure Rules, that notice under section 120(2) above has been duly served specifying the other contributions in respect of which the prosecutor intends to give evidence; and

(b) the designated officer for the court has received a statement in writing purporting to be made by the accused or by a solicitor acting on his behalf to the effect that if the accused is convicted in his absence of the offence charged he desires to admit failing to pay the other contributions so specified or any of them,

section 120 above shall have effect as if the evidence had been given and the failure so admitted had been proved, and the court shall proceed accordingly.

(2) In England and Wales, where a person is convicted of an offence mentioned in section 119(1) ... above and an order is made under section 79 or 80 of the Sentencing Code discharging him absolutely or conditionally, sections 119 and 120 above, and subsection (1) above, shall apply as if it were a conviction for all purposes.

(3) In Scotland, where a person is convicted on indictment of, or is charged before a court of summary jurisdiction with, any such offence, and an order is made under Part I of the Criminal Procedure (Scotland) Act 1975 discharging him absolutely or placing him on probation, sections 119 and 120 above shall apply as if—

(a) the conviction on indictment were a conviction for all purposes; or

(b) (as the case may be) the making of the order by the court of summary jurisdiction were a conviction.

(4) In England and Wales, any sum which a person is liable to pay under section 119 or 120 above or under subsection (1) above shall be recoverable from him as a penalty.

(5) Sums recovered by the Inland Revenue under the provisions mentioned in subsection (4) above, so far as representing contributions of any class, are to be treated for all purposes of the Contributions and Benefits Act and this Act (including in particular the application of section 162 below) as contributions of that class received by the Inland Revenue.

(6) Without prejudice to subsection (5) above, in so far as such sums represent primary Class 1 or Class 2 contributions, they are to be treated as contributions paid in respect of the person in respect of whom they were originally payable; and enactments relating to earnings factors shall apply accordingly.

Part VII — Information

Inland Revenue

Disclosure of information by Inland Revenue

122

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Unauthorised disclosure of information relating to particular persons

123

(1) A person who is or has been employed in social security administration or adjudication is guilty of an offence if he discloses without lawful authority any information which he acquired in the course of his employment and which relates to a particular person.

(2) A person who is or has been employed in the audit of expenditure or the investigation of complaints is guilty of an offence if he discloses without lawful authority any information—

(a) which he acquired in the course of his employment;

(b) which is, or is derived from, information acquired or held by or for the purposes of any of the government departments or other bodies or persons referred to in Part I of Schedule 4 to this Act or Part I of Schedule 4 to the Northern Ireland Administration Act; and

(3) It is not an offence under this section—

(a) to disclose information in the form of a summary or collection of information so framed as not to enable information relating to any particular person to be ascertained from it; or

(b) to disclose information which has previously been disclosed to the public with lawful authority.

(4) It is a defence for a person charged with an offence under this section to prove that at the time of the alleged offence—

(a) he believed that he was making the disclosure in question with lawful authority and had no reasonable cause to believe otherwise; or

(b) he believed that the information in question had previously been disclosed to the public with lawful authority and had no reasonable cause to believe otherwise.

(5) A person guilty of an offence under this section shall be liable—

(a) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both; or

(b) on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum or both.

(6) For the purposes of this section the persons who are “employed in social security administration or adjudication” are—

(a) any person specified in Part I of Schedule 4 to this Act or in any corresponding enactment having effect in Northern Ireland;

(b) any other person who carries out the administrative work of any of the government departments or other bodies or persons referred to in that Part of that Schedule or that corresponding enactment; and

(c) any person who provides, or is employed in the provision of, services to any of those departments, persons or bodies;

and “employment”, in relation to any such person, shall be construed accordingly.

(6A) Subsection (6) above shall have effect as if any health care professional who, for the purposes of section 19 of the Social Security Act 1998, is provided by any person in pursuance of a contract entered into with the Secretary of State were specified in Part I of Schedule 4 to this Act.

(7) For the purposes of subsections (2) and (6) above, any reference in Part I of Schedule 4 to this Act or any corresponding enactment having effect in Northern Ireland to a government department shall be construed in accordance with Part II of that Schedule or any corresponding enactment having effect in Northern Ireland, and for this purpose “government department” shall be taken to include—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(aa) the Scottish Administration;

(b) the Scottish Courts Administration.

(8) For the purposes of this section, the persons who are “employed in the audit of expenditure or the investigation of complaints” are—

(a) the Comptroller and Auditor General;

(aa) any member or employee of the National Audit Office;

(ab) any other person who carries out the administrative work of the National Audit Office, or who provides, or is employed in the provision of, services to that Office;

(b) the Comptroller and Auditor General for Northern Ireland;

(ba) the Auditor General for Wales and any member of his staff;

(bb) any member of the staff of the Wales Audit Office, and any person providing services to that Office;

(d) the Northern Ireland Parliamentary Commissioner for Administration;

(e) the Health Service Commissioner for England;

(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(g) the Scottish Public Services Ombudsman;

(h) the Northern Ireland Commissioner for Complaints;

(ha) a member of the Local Commission for England;

(hb) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(hc) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(hd) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(he) the Public Services Ombudsman for Wales and any member of his staff;

(i) any member of the staff of ... the Northern Ireland Audit Office;

(j) any other person who carries out the administrative work of the Northern Ireland Audit Office, or who provides, or is employed in the provision of, services to that Office; ...

(jza) the following persons—

(i) any member of the staff of the National Audit Office that was established by section 3 of the National Audit Act 1983, or

(ii) any other person who carried out the administrative work of that Office, or who provided, or who was employed in the provision of, services to that Office;

(jzb) a local auditor within the meaning of the Local Audit and Accountability Act 2014;

(ja) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(jb) a member of the Accounts Commission for Scotland and any auditor within the meaning of Part VII of the Local Government (Scotland) Act 1973;

(jc) a Northern Ireland local government auditor; and

(k) any officer of any of the Commissioners, Ombudsman or Commissions referred to in paragraphs (c) to (ha), (ja) and (jb) above and any person assisting an auditor referred to in paragraph (ja), (jb) or (jc) above;

and “employment”, in relation to any such person, shall be construed accordingly.

(9) For the purposes of this section a disclosure is to be regarded as made with lawful authority, if, and only if, it is made—

(a) in accordance with his official duty—

(i) by a civil servant; or

(ii) by a person employed in the audit of expenditure or the investing-action of complaints, who does not fall within subsection (8)(j) above;

(b) by any other person either—

(i) for the purposes of the function in the exercise of which he holds the information and without contravening any restriction duly imposed by the person responsible; or

(ii) to, or in accordance with an authorisation duly given by, the person responsible;

(d) for the purpose of instituting, or otherwise for the purposes of, any proceedings before a court or before any tribunal or other body or person referred to in Part I of Schedule 4 to this Act or Part I of Schedule 4 to the Northern Ireland Administration Act; or

(e) with the consent of the appropriate person;

and in this subsection “the person responsible” means the Secretary of State, the Lord Chancellor or any person authorised by the Secretary of State or the Lord Chancellor for the purposes of this subsection and includes a reference to “the person responsible” within the meaning of any corresponding enactment having effect in Northern Ireland.

(10) For the purposes of subsection (9)(e) above, “the appropriate person” means the person to whom the information in question relates, except that if the affairs of that person are being dealt with—

(a) under a power of attorney;

(b) by ... a controller appointed under Article 101 of the Mental Health (Northern Ireland) Order 1986;

(c) by a Scottish mental health custodian, that is to say a guardian or other person entitled to act on behalf of the person under the Adults with Incapacity (Scotland) Act 2000 (asp 4);

(d) by a mental health appointee, that is to say—

(i) a person directed or authorised as mentioned in ... sub-paragraph (a) of rule 38(1) of Order 109 of the Rules of the Supreme Court (Northern Ireland) 1980; or

(ii) ... a controller ad interim appointed under sub-paragraph (b) of the said rule 38(1),

the appropriate person is the attorney, ... controller, custodian or appointee, as the case may be, or, in a case falling within paragraph (a) above, the person to whom the information relates.

(11) Where the person to whom the information relates lacks capacity (within the meaning of the Mental Capacity Act 2005) to consent to its disclosure, the appropriate person is—

(a) a donee of an enduring power of attorney or lasting power of attorney (within the meaning of that Act), or

(b) a deputy appointed for him, or any other person authorised, by the Court of Protection,

with power in that respect.

The Registration Service

Provisions relating to age, death and marriage

124

(1) Regulations made by the Registrar General under section 20 of the Registration Service Act 1953 or section 54 of the Registration of Births, Deaths and Marriages (Scotland) Act 1965 may provide for the furnishing by superintendent registrars and registrars, subject to the payment of such fee as may be prescribed by the regulations, of such information for the purposes—

(a) of the provisions of the Contributions and Benefits Act to which this section applies;

(aa) of the provisions of Parts I and II of the Jobseekers Act 1995;

(ab) of the provisions of the State Pension Credit Act 2002;

(ac) of the provisions of Part 1 of the Welfare Reform Act 2007; ...

(ad) of the provisions of Part 1 of the Welfare Reform Act 2012;

(ae) of the provisions of Part 4 of that Act;

(af) of the provisions of Part 1 of the Pensions Act 2014; and

(ag) of section 30 of the Pensions Act 2014; and

(b) of the provisions of this Act so far as they have effect in relation to matters arising under those provisions,

including copies of extracts from the registers in their custody (or in the case of marriages converted from civil partnerships, copies or extracts from the register of conversions), as may be so prescribed.

(2) This section applies to the following provisions of the Contributions and Benefits Act—

(a) Parts I to VI except section 108;

(b) Part VII, so far as it relates to income support ... ;

(d) Part IX;

(e) Part XI; and

(f) Part XII.

(3) Where the age, marriage or death of a person is required to be ascertained or proved for the purposes mentioned in subsection (1) above, any person—

(a) on presenting to the custodian of the register under the enactments relating to the registration of births, marriages and deaths in which particulars of the birth, marriage or death (as the case may be) of the first-mentioned person are entered, a duly completed requisition in writing in that behalf; and

(b) on payment of the appropriate fee in England and Wales and a fee of £10.00 in Scotland,

shall be entitled to obtain a copy, certified under the hand of the custodian, of the entry of those particulars.

(3A) Where it is required to be ascertained or proved for the purposes mentioned in subsection (1) above, that a civil partnership has been converted into a marriage, any person—

(a) on presenting to the superintendent registrar in whose district the conversion took place, a duly completed requisition in writing in that behalf; and

(b) on payment of the appropriate fee;

is entitled to obtain a copy, certified under the hand of the superintendent registrar, of the entry relating to that marriage in the register of conversions.

(4) Requisitions for the purposes of subsections (3) and (3A) above shall be in such form and contain such particulars as may from time to time be specified by the Registrar General, and suitable forms of requisition shall, on request, be supplied without charge by superintendent registrars and registrars.

(5) In the section—

(a) as it applies to England and Wales—

“the appropriate fee” means the fee payable to the registrar or superintendent registrar for a certified copy of an entry in the register concerned by virtue of section 38A of the Births and Deaths Registration Act 1953, section 71A of the Marriage Act 1949 or section 9 of the Marriage (Same Sex Couples) Act 2013.

“register of conversions” means the register of conversions of civil partnerships into marriages kept by the Registrar General in accordance with section 9 of the Marriage (Same Sex Couples) Act 2013 and regulations made under that section;

“Registrar General” means the Registrar General for England and Wales; and

“superintendent registrar” and “registrar” mean a superintendent registrar or, as the case may be, registrar for the purposes of the enactments relating to the registration of births, deaths and marriages; and

(b) as it applies to Scotland—

“Registrar General” means the Registrar General of Births, Deaths and Marriages for Scotland;

“registrar” means a district registrar, senior registrar or assistant registrar for the purposes of the enactments relating to the registration of births, deaths and marriages.

Regulations as to notification of deaths

125

(1) Regulations made with the concurrence of the Inland Revenue may provide that it shall be the duty of any of the following persons—

(a) the Registrar General for England and Wales;

(b) the Registrar General of Births, Deaths and Marriages for Scotland;

to furnish the Secretary of State, or the Inland Revenue, for the purposes of their respective functions under the Contributions and Benefits Act , the Jobseekers Act 1995, the Social Security (Recovery of Benefits) Act 1997 , the Social Security Act 1998 , the State Pension Credit Act 2002 , Part 1 of the Welfare Reform Act 2007 , Part 1 of the Welfare Reform Act 2012 , Part 4 of that Act , Part 1 of the Pensions Act 2014 , section 30 of that Act and this Act and the functions of the Northern Ireland Department under any Northern Ireland legislation corresponding to any of those Acts, with the prescribed particulars of such deaths as may be prescribed.

(2) The regulations may make provision as to the manner in which the times at which the particulars are to be furnished.

Personal representatives - income support and supplementary benefit

Personal representatives to give information about the estate of a deceased person who was in receipt of income support or supplementary benefit

126

(1) The personal representatives of a person who was in receipt of universal credit income support , an income-based jobseeker's allowance , state pension credit , an income-related employment and support allowance or supplementary benefit at any time before his death shall provide the Secretary of State with such information as he may require relating to the assets and liabilities of that person's estate.

(2) If the personal representatives fail to supply any information within 28 days of being required to do so under subsection (1) above, then—

(a) the appropriate court may, on the application of the Secretary of State, make an order directing them to supply that information within such time as may be specified in the order, and

(b) any such order may provide that all costs (or, in Scotland, expenses) of and incidental to the application shall be borne personally by any of the personal representatives.

(3) In this section “the appropriate court” means—

(a) in England and Wales, the county court;

(b) in Scotland, the sheriff;

and any application to the sheriff under this section shall be made by summary application.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information for purposes of housing benefit

127

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information for purposes of community charge benefits

128

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Statutory sick pay and other benefits

Disclosure by Secretary of State for purpose of determination of period of entitlement to statutory sick pay

129

Where the Secretary of State considers that it is reasonable for information held by him to be disclosed to an employer, for the purpose of enabling that employer to determine the duration of a period of entitlement under Part XI of the Contributions and Benefits Act in respect of an employee, or whether such a period exists, he may disclose the information to that employer.

Duties of employers - statutory sick pay and claims for other benefits

130

(1) Regulations may make provision requiring an employer, in a case falling within subsection (3) below to furnish information in connection with the making, by a person who is, or has been, an employee of that employer, of a claim for—

(za) universal credit;

(a) short term incapacity benefit;

(b) a maternity allowance;

(d) industrial injuries benefit; ...

(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f) an employment and support allowance.

(2) Regulations under this section shall prescribe—

(a) the kind of information to be furnished in accordance with the regulations;

(b) the person to whom information of the prescribed kind is to be furnished; and

(3) The cases are—

(a) where, by virtue of paragraph 2 of Schedule 11 to the Contributions and Benefits Act or of regulations made under paragraph 1 of that Schedule, a period of entitlement does not arise in relation to a period of incapacity for work;

(b) where a period of entitlement has come to an end but the period of incapacity for work which was running immediately before the period of entitlement came to an end continues; and

(i) the period of incapacity for work in question continues to run for a prescribed period; and

(ii) there is no material change in circumstances,

the period of entitlement will have ended on or before the end of the prescribed period.

(4) Regulations made with the concurrence of the Inland Revenue—

(a) may require employers to maintain such records in connection with statutory sick pay as may be prescribed;

(b) may provide for—

(i) any person claiming to be entitled to statutory sick pay; or

(ii) any other person who is a party to proceedings arising under Part XI of the Contributions and Benefits Act,

to furnish to the Secretary of State or the Inland Revenue (as the regulations may require), within a prescribed period, any information required for the determination of any question arising in connection therewith; and

(c) may require employers who have made payments of statutory sick pay to furnish to the Secretary of State or the Inland Revenue (as the regulations may require) such documents and information, at such times, as may be prescribed.

(5) Regulations made with the concurrence of the Inland Revenue may require employers to produce wages sheets and other documents and records to officers of the Inland Revenue, within a prescribed period, for the purpose of enabling them to satisfy themselves that statutory sick pay has been paid, and is being paid, in accordance with regulations under section 5 above, to employees or former employees who are entitled to it.

Statutory maternity pay and other benefits

Disclosure by Secretary of State for purpose of determination of period of entitlement to statutory maternity pay

131

Where the Secretary of State considers that it is reasonable for information held by him to be disclosed to a person liable to make payments of statutory maternity pay for the purpose of enabling that person to determine—

(a) whether a maternity pay period exists in relation to a women who is or has been an employee of his; and

(b) if it does, the date of its commencement and the weeks in it in respect of which he may be liable to pay statutory maternity pay,

he may disclose the information to that person.

Duties of employers - statutory maternity pay and claims for other benefits

132

(1) Regulations may make provision requiring an employer in prescribed circumstances to furnish information in connection with the making of a claim by a woman who is or has been his employee for—

(za) universal credit;

(a) a maternity allowance;

(aa) an employment and support allowance;

(b) short-term incapacity benefit;

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Regulations under this section shall prescribe—

(a) the kind of information to be furnished in accordance with the regulations;

(b) the person to whom information of the prescribed kind is to be furnished; and

(3) Regulations made with the concurrence of the Inland Revenue—

(a) may require employers to maintain such records in connection with statutory maternity pay as may be prescribed;

(b) may provide for—

(i) any woman claiming to be entitled to statutory maternity pay; or

(ii) any other person who is a party to proceedings arising under Part XII of the Contributions and Benefits Act,

(c) may require persons who have made payments of statutory maternity pay to furnish to the Secretary of State or the Inland Revenue (as the regulations may require) such documents and information, at such time, as may be prescribed.

(4) Regulations made with the concurrence of the Inland Revenue may require employers to produce wages sheets and other documents and records to officers of the Inland Revenue, within a prescribed period, for the purpose of enabling them to satisfy themselves that statutory maternity pay has been paid, and is being paid, in accordance with regulations under section 5 above, to employees or former employees who are entitled to it.

Maintenance proceedings

Furnishing of addresses for maintenance proceedings, etc

133

The Secretary of State may incur expenses for the purpose of furnishing the address at which a person is recorded by him as residing, where the address is required for the purpose of taking or carrying on legal proceedings to obtain or enforce an order for the making by the person of payments—

(a) for the maintenance of the person’s spouse, former spouse, civil partner or former civil partner; or

(b) for the maintenance or education of any child of the person, or of any child of the person’s spouse, former spouse, civil partner or former civil partner.

Housing benefit

Arrangements for housing benefit

134

(1) Housing benefit provided by virtue of a scheme under section 123 of the Social Security Contributions and Benefits Act 1992 (in this Part referred to as “the housing benefit scheme”) shall be funded and administered by the appropriate housing authority or local authority.

(1A) Housing Benefit in respect of payments which the occupier of a dwelling is liable to make to a housing authority shall take the form of a rent rebate or, in prescribed cases, a rent allowance funded and administered by that authority. The cases that may be so prescribed do not include any where the payment is in respect of property within the authority's Housing Revenue Account.

(1B) In any other case housing benefit shall take the form of a rent allowance funded and administered by the local authority for the area in which the dwelling is situated or by such other local authority as is specified by an order made by the Secretary of State.

(2) The rebates and allowances referred to in subsections (1A) and (1B) above may take any of the following forms, that is to say—

(a) a payment or payments by the authority to the person entitled to the benefit;

(b) a reduction in the amount of any payments which that person is liable to make to the authority by way of rent ...; or

and in any enactment or instrument (whenever passed or made) “pay”, in relation to housing benefit, includes discharge in any of those forms.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) Authorities may—

(a) agree that one shall discharge functions relating to housing benefit on another's behalf; or

(b) discharge any such functions jointly or arrange for their discharge by a joint committee.

(5A) Nothing in this section shall be read as excluding the general provisions of the Local Government Act 1972 or the Local Government (Scotland) Act 1973 from applying in relation to the housing benefit functions of a local authority.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) An authority may modify any part of the housing benefit scheme administered by the authority—

(a) so as to provide for disregarding, in determining a person's income (whether he is the occupier of a dwelling or any other person whose income falls to be aggregated with that of the occupier of a dwelling), the whole or part of any prescribed war disablement pension or prescribed war widow's ... pension payable to that person;

(b) to such extent in other respects as may be prescribed,

and any such modifications may be adopted by resolution of an authority.

(9) Modifications other than such modification as are mentioned in subsection (8)(a) above shall be so framed as to secure that, in the estimate of the authority adopting them, the total of the housing benefit which will be paid by the authority in any year ill not exceed the permitted total or any subsidiary limit specified by order of the Secretary of State.

(10) An authority who have adopted modifications by resolution revoke or vary them.

(11) If the housing benefit scheme includes power for an authority to exercise a discretion in awarding housing benefit, the authority shall not exercise that discretion so that the total of the housing benefit paid by them during the year exceeds the permitted total or any subsidiary limit specified by order of the Secretary of State.

(12) The Secretary of State—

(a) shall by order specify the permitted total of housing benefit payable by any authority in any year; and

(b) may by order specify one or more subsidiary limits on the amount of housing benefit payable by any authority in any year in respect of any matter or matters specified in the order.

The power to specify the permitted total or a subsidiary limit may be exercised by fixing an amount or by providing rules for its calculation.

(13) In this section “modifications” includes additions, omissions and amendments, and related expressions shall be construed accordingly.

(14) In this section “war widow's pension” includes any corresponding pension payable to a widower or surviving civil partner.

Housing benefit finance

135

Rent allowance subsidy and determinations of rent officers

136

Claims etc

137

Community charge benefits

Nature of benefits

138

(1) Regulations shall provide that where a person is entitled to council tax benefit in respect of council tax payable to a billing authority or local authority in Scotland the benefit shall take such of the following forms as is prescribed in the case of the person—

(a) a payment or payments by the authority to the person;

(b) a reduction in the amount the person is or becomes liable to pay to the authority in respect of the tax for the relevant or any subsequent financial year;

References in any enactment or instrument (whenever passed or made) to payment, in relation to council tax benefit, include any of those ways of giving the benefit.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) For the purposes of subsection (1) above the relevant financial year is the financial year in which the relevant day falls; and the relevant day is the day in respect of which the person concerned is entitled to the benefit.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9) Regulations under subsection (1) ... above may include such supplementary, incidental or consequential provisions as appear to the Secretary of State to be necessary or expedient; and any such provisions may include provisions amending or adapting provisions of Part I or II of the Local Government Finance Act 1992.

Arrangements for community charge benefits

139

(1) Council tax benefit provided for by virtue of a scheme under section 123 of the Contributions and Benefits Act (in this Act referred to as a council tax benefit scheme) is to be administered by the appropriate authority.

(2) For the purposes of this section the appropriate authority is the billing authority or local authority in Scotland which levied the council tax as regards which a person is entitled to the benefit.

(4) Nothing in this section shall be read as excluding the general provisions of the Local Government Act 1972 or the Local Government (Scotland) Act 1973 from applying in relation to the council tax benefit functions of a local authority.

(6) A billing authority or local authority in Scotland may modify any part of the council tax benefit scheme administered by the authority—

(a) so as to provide for disregarding, in determining a person’s income, the whole or part of any prescribed war disablement pension or prescribed war widow’s pension payable to that person or to his partner or to a person to whom he is polygamously married;

(b) to such extent in other respects as may be prescribed,

and any such modifications may be adopted by resolution of an authority.

(7) Modifications other than such modifications as are mentioned in subsection (6)(a) above shall be so framed as to secure that, in the estimate of the authority adopting them, the total of the amount of benefit which will be paid by them in any year will not exceed the permitted total or any subsidiary limit specified by order of the Secretary of State.

(8) An authority which has adopted modifications may by resolution revoke or vary them.

(9) If the council tax benefit scheme includes power for an authority to exercise a discretion in allowing council tax benefit, the authority shall not exercise that discretion so that the total of the amount of benefit paid by them in any year exceeds the permitted total or any subsidiary limit specified by order of the Secretary of State.

(10) The Secretary of State–

(a) shall by order specify the permitted total of council tax benefit payable by any authority in any year; and

(b) may by order specify one or more subsidiary limits on the amount of council tax benefit payable by any authority in any year in respect of any matter or matters specified in the order.

The power to specify the permitted total or a subsidiary limit may be exercised by fixing an amount or by providing rules for its calculation.

(11) In this section—

“modifications” includes additions, omissions and amendments, and related expressions shall be construed accordingly;

“partner”, in relation to a person, means the other member of the couple concerned;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“war widow's pension” includes any corresponding pension payable to a widower or surviving civil partner.

Community charge benefit finance

140

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part IX — Alteration of Contributions Etc.

Annual review of contributions

141

(1) In each tax year the Treasury shall carry out a review of the general level of earnings in Great Britain taking into account changes in that level which have taken place since their last review under this section, with a view to determining whether, in respect of Class 2, 3 or 4 contributions, an order should be made under this section, to have effect in relation to the next following tax year.

(2) For the purposes of any review under this section, the Treasury—

(a) shall estimate the general level of earnings in such manner as they think fit; and

(b) shall take into account about other matters appearing to them to be relevant to their determination whether or not an order should be made under this section, including the current operation of the Contributions and Benefits Act.

(3) If the Treasury determine, as a result of a review under this section, that having regard to changes in the general level of earnings which have taken place, and to any other matters taken into account on the review, an order under this section should be made for the amendment of Part I of the Contributions and Benefits Act, they shall prepare and lay before each House of Parliament a draft of such an order framed so as to give effect to their conclusions on the review.

(4) An order under this section may amend Part I of the Contributions and benefits Act by altering any one or more of the following figures—

(a) the figure specified in section 11(6) as the weekly rate of Class 2 contributions;

(b) the figure specified in section 11(4) as ... the small profits threshold for the purposes of Class 2 contributions;

(d) the figures specified in subsection (3) of section 15 as the upper limit of profits or gains to be taken into account for the purposes of Class 4 contributions under that section and as the lower limit of profits or gains to be taken into account for those purposes under paragraph (a) of that subsection.

(5) If an order under this section contains an amendment altering either of the figures referred to in subsection (4)(d) above, it shall make the same alteration of the corresponding figure specified in section 18 of the Contributions and Benefits Act.

(6) If the Treasury determine as a result of a review under this section that, having regard to their conclusions in respect of the general level of earnings and otherwise, no such amendments of Part I of the Contributions and Benefits Act are called for as can be made for the purposes of subsection (4) above, and determine accordingly not to lay a draft of an order before Parliament, they shall instead prepare and lay before each House of Parliament a report explaining their reasons for that determination.

(7) In subsection (1) above in its application to the tax year 1992-93 the reference to the last review under this section shall be construed as a reference to the last review under section 120 of the 1975 Act.

Orders under s. 141 - supplementary

142

(1) Where the Treasury lay before Parliament a draft of an order under section 141 above, they shall lay with it a copy of a report by the Government Actuary or the Deputy Government Actuary on the effect which, in that Actuary's opinion, the making of such an order may be expected to have on the National Insurance Fund; and, where the Treasury determine not to lay a draft order, they shall with the report laid before Parliament under section 141(6) above lay a copy of a report by the Government Actuary or the Deputy Government Actuary on the consequences for the Fund which may, in that Actuary's opinion, follow from that determination.

(2) Where the Treasury lay before Parliament a draft of an order under section 141 above, then if the draft is approved by a resolution of each House, the Treasury shall make an order in the form of the draft,

(3) An order under section 141 above shall be made so as to be in force from the beginning of the tax year following that in which it receives Parliamentary approval, and to have effect for that year and any subsequent tax year (subject to the effect of any subsequent order under this Part of this Act); and for this purpose the order is to be taken as receiving Parliamentary approval on the date on which the draft of it is approved by the second House to approve it.

Power to alter contributions with a view to adjusting level of National Insurance Fund

143

(1) Without prejudice to section 141 above, the Treasury may at any time, if they think it expedient to do so with a view to adjusting the level at which the National Insurance Fund stands for the time being and having regard to the sums which may be expected to be paid from the Fund in any future period, make an order amending Part I of the Contributions and Benefits Act by altering any one or more of the following figures—

(a) the percentage rate specified as the main primary percentage in section 8(2)(a);

(b) the percentage rate specified as the secondary percentage in section 9(2),

(d) the figure specified in section 13(1) as the amount of a Class 3 contribution;

(e) the percentage rate specified as the main Class 4 percentage in section 15(3ZA)(a).

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) An order under subsection (1) above may if it contains an amendment altering the figure specified in section 11(6) of the Contributions and Benefits Act as the weekly rate of Class 2 contributions and the Treasury think it expedient in consequence of that amendment, amend section 11(4) of that Act by altering the figure there specified as the small profits threshold for the purposes of Class 2 contributions.

(4) No order shall be made under this section so as—

(a) to increase for any tax year the main primary percentage, or the secondary percentage, to a percentage rate more than 0.25 per cent higher than that applicable at the end of the preceding tax year, or

(b) to increase the main Class 4 percentage to more than 9.25 percent.

Orders under s. 143 - supplementary

144

(1) Where (in accordance with section 190 below) the Treasury lay before Parliament a draft of an order under section 143 ... above, they shall lay with it a copy of a report by the Government Actuary or the Deputy Government Actuary on the effect which, in that Actuary's opinion, the making of such an order may be expected to have on the National Insurance Fund.

(2) An order under section 143 ... above shall be made so as to be in force from the beginning of the tax year following that in which it received Parliamentary approval, and to have effect for that year and any subsequent tax year (subject to the effect of any subsequent order under this Part of this Act); and for this purpose the order is to be taken as receiving Parliamentary approval on the date on which the draft of it is approved by the second House to approve it.

Power to alter primary and secondary contributions

145

(1) For the purpose of adjusting amounts payable by way of primary Class 1 contributions, the Treasury may at any time make an order altering the percentage rate specified as the main primary percentage in section 8(2)(a) of the Contributions and Benefits Act.

(2) For the purpose of adjusting amounts payable by way of secondary Class 1 contributions, the Treasury may at any time make an order altering the percentage rate specified as the secondary percentage in section 9(2) of the Contributions and Benefits Act.

(3) No order shall be made under this section so as to increase for any tax year the main primary percentage, or the secondary percentage, to a percentage rate more than 0.25 per cent higher than that applicable at the end of the preceding tax year.

(4) Without prejudice to section 141 or 143 above, the Treasury may make such order—

(a) amending section 11(6) of the Contributions and Benefits Act by altering the figure specified ... as the weekly rate of Class 2 contributions;

(b) amending section 13(1) of that Act by altering the figure specified in that subsection as the amount of a Class 3 contribution,

as the Treasury think fit in consequence of the coming into force of an order made or proposed to be made under subsection (1) above.

Power to alter number of secondary earnings brackets

146

Orders under ss. 145 and 146 - supplementary

147

(1) An order under section 145 ... above may make such amendments of any enactment as appear to the Treasury to be necessary or expedient in consequence of any alteration made by it.

(2) Where (in accordance with section 190 below) the Treasury lay before Parliament a draft of an order under section 145 ... above, they shall lay with it a copy of a report by the Government Actuary or the Deputy Government Actuary on the effect which, in that Actuary's opinion, the making of such an order may be expected to have on the National Insurance Fund.

(3) An order under section 145 ... above shall be made so as to come into force—

(a) on a date in the tax year in which it receives Parliamentary approval; or

(b) on a date in the next tax year.

(4) Such an order shall have effect for the remainder of the tax year in which it comes into force and for any subsequent tax year (subject to the effect of any subsequent order under this Part of this Act).

(5) Such an order shall be taken as receiving Parliamentary approval on the date on which the draft of it is approved by the second House to approve it.

Revaluation of earnings factors

148

(1) This section shall have effect for the purpose of securing that earnings factors which are relevant—

(a) to the calculation—

(i) of the additional pension in the rate of any long-term benefit; or

(ii) of any guaranteed minimum pension; or

(b) to any other calculation required under Part III of the Pensions Act (including that Part as modified by or under any other enactment),

maintain their value in relation to the general level of earnings obtaining in Great Britain.

(2) The Secretary of State shall in each tax year review the general level of earnings obtaining in Great Britain and any changes in that level which have taken place—

(a) since the end of the period taken into account for the last review under this section, or

(b) since such other date (whether earlier or later) as he may determine;

and for the purposes of any such review the Secretary of State shall estimate the general level of earnings in such manner as he thinks fit.

(3) If on any such review the Secretary of State concludes, having regard to earlier orders under this section, that earnings factors for any previous tax year (not being earlier than 1978-79) have not, during the period taken into account for that review, maintained their value in relation to the general level of earnings, he shall make an order under this section.

(4) An order under this section shall be an order directing that, for the purposes of any such calculation as is mentioned in subsection (1) above, the earnings factor referred to in subsection (3) above shall be increased by such percentage of their amount, apart from earlier orders under this section, as the Secretary of State thinks necessary to make up that fall in their value, during the period taken into account for the review together with other falls in their value which had been made up by such earlier orders.

(5) Subsections (3) and (4) above do not require the Secretary of State to direct any increase where it appears to him that the increase would be inconsiderable.

(6) If on any such review the Secretary of State determines that he is not required to make an order under this section, he shall instead lay before each House of Parliament a report explaining his reasons for arriving at that determination.

(7) For the purposes of this section—

(a) any review under section 21 of the Social Security Pensions Act 1975 (which made provision corresponding to this section) shall be treated as a review under this section; and

(b) any order under that section shall be treated as an order under this section,

(but without prejudice to sections 16 and 17 of the Interpretation Act 1978).

Statutory sick pay - power to alter limit for small employers' relief

149

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part X — Review and Alteration of Benefits

Annual up-rating of benefits

150

(1) The Secretary of State shall in each tax year review the sums—

(a) specified in the following provisions of the Contributions and Benefits Act—

(i) Schedule 4 (excluding the provisions of Parts 1, 3 and 5 of the Schedule that specify amounts mentioned in section 150A(1) below); and

(ii) section 44(4) so far as relating to the lower rate of short-term incapacity benefit; and

(iii) paragraphs 2(6)(c) and 6(2)(b) of Schedule 8;

(aa) specified in regulations under section 30B(7) of that Act;

(ab) specified in regulations under section 39(2A) or section 39C(1A) of that Act;

(ac) specified in regulations under section 52(3) of that Act;

(b) specified in regulations under section 72(3) or 73(10) of that Act;

(ca) which are shared additional pensions;

(d) which are the increases in the rates of retirement pensions under Schedule 5 to the Contributions and Benefits Act;

(dza) which are lump sums to which surviving spouses or civil partners will become entitled under paragraph 7A of that Schedule on becoming entitled to a Category A or Category B retirement pension;

(da) which are the increases in the rates of shared additional pensions under paragraph 2 of Schedule 5A to that Act;

(e) which are—

(i) payable by virtue of section 15(1) of the Pensions Act to a relevant person (including sums payable by virtue of section 17(2)); or

(ii) payable to such a person as part of his Category A or Category B retirement pension by virtue of an order made under this section by virtue of this paragraph or made under section 126A of the 1975 Act or section 63(1)(d) of the 1986 Act;

(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(g) falling to be calculated under paragraph 13(4) of Schedule 7 to that Act;

(h) prescribed for the purposes of section 128(5) or 129(8) of that Act or specified in regulations under section 135(1) of that Act;

(i) specified by virtue of section 145(1) of that Act;

(j) specified in section 157(1) of that Act or in regulations under section 166(1)(b), 171ZE(1) , 171ZN(2E)(b) , 171ZY(1) , 171ZZ9(1) or 171ZZ19(1);

(k) specified in regulations under sections 4(2) or (5) of the Jobseekers Act 1995;

(l) specified in regulations under sections 2 or 3 of the State Pension Credit Act 2002 (other than those prescribing the amounts mentioned in section 150A(1)(d) below);

(m) specified in regulations under section 2(1)(a) or (4)(c) or 4(2)(a) or (6)(c) of the Welfare Reform Act 2007;

(n) specified in regulations under sections 9 to 12 of the Welfare Reform Act 2012;

(o) specified in regulations under section 78(3) or 79(3) of that Act;

(p) which are the increases in the rates of state pensions under section 17 of the Pensions Act 2014;

(q) specified in regulations under section 30 of the Pensions Act 2014 (bereavement support payment);

in order to determine whether they have retained their value in relation to the general level of prices obtaining in Great Britain estimated in such manner as the Secretary of State thinks fit.

(1A) In subsection (1)(e)(i) “relevant person” means a person—

(a) who became entitled to a Category A or Category B retirement pension before the day on which section 2(1) of the Pensions Act 2011 comes into force, and

(b) to whom sums became payable by virtue of section 15(1) of the Pension Schemes Act 1993 (including sums payable by virtue of section 17(2)) before that day.

(1B) In subsection (1A)—

(a) a reference to becoming entitled to a pension before a day includes a reference to becoming entitled on or after that day to the payment of a pension in respect of a period before that day;

(b) a reference to sums becoming payable before a day includes a reference to sums becoming payable on or after that day in respect of a period before that day.

(2) Where it appears to the Secretary of State that the general level of prices is greater at the end of the period under review than it was at the beginning of that period, he shall lay before Parliament the draft of an up-rating order—

(a) which increases each of the sums to which subsection (3) below applies by a percentage not less than the percentage by which the general level of prices is greater at the end of the period than it was at the beginning; and

(b) if he considers it appropriate, having regard to the national economic situation and any other matters which he considers relevant, which also increases by such a percentage or percentages as he thinks fit any of the sums mentioned in subsection (1) above but to which subsection (3) below does not apply; and

(3) This subsection applies to sums—

(a) specified in Part I, paragraphs 1 to 5 of Part III, Part IV or Part V of Schedule 4 to the Contributions and Benefits Act (excluding the provisions of Parts 1 and 5 of the Schedule that specify amounts mentioned in section 150A(1) below);

(b) mentioned in subsection (1)(a)(ii) or (iii), (aa),(ab), (b), (c), (d), (dza), (e) , (g) or (o) above.

(4) Subsection (2) above shall not require the Secretary of State to provide for an increase in any case in which it appears to him that the amount of the increase would be inconsiderable.

(5) The Secretary of State may, in providing for an increase in pursuance of subsection (2) above, adjust the amount of the increase so as to round any sum up or down to such extent as he thinks appropriate.

(6) Where subsection (2) above requires the Secretary of State to lay before Parliament the draft of an order increasing any sum that could be reduced under section 154(1) below, the order may make such alteration to that sum as reflects the combined effect of that increase and of any reduction that could be made under that subsection.

(7) If the Secretary of State considers it appropriate to do so, he may include in the draft of an up-rating order, in addition to any other provisions, provisions increasing any of the sums for the time being specified in regulations under Part VII of the Contributions and Benefits Act or under the Jobseekers Act 1995,, the State Pension Credit Act 2002 or Part 1 of the Welfare Reform Act 2007or Part 1 of the Welfare Reform Act 2012 or which are additions to income support under regulations made under section 89 of the 1986 Act.

The reference to regulations under the State Pension Credit Act 2002 does not include those prescribing the amounts mentioned in section 150A(1)(d) below.

(7A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) The Secretary of State shall lay with any draft order under this section a copy of a report by the Government Actuary or the Deputy Government Actuary giving that Actuary's opinion on the likely effect on the National Insurance Fund of such parts of the order as relate to sums payable out of that Fund.

(9) If a draft order laid before Parliament in pursuance of this section is approved by a resolution of each House, the Secretary of State shall make the order in the form of the draft.

(10) Subject to subsection (10ZA), an order under this section—

(a) shall be framed so as to bring the alterations to which it relates into force—

(i) in the week beginning with the first Monday in the tax year following that in which the order is made; or

(ii) on such earlier date in April as may be specified in the order;

(b) may make such transitional provision as the Secretary of State considers expedient in respect of periods of entitlement—

(i) to working families' tax credit;

(ii) to disabled person's tax credit; or

(iii) to statutory sick pay, running at the date when the alterations come into force.

(10ZA) An order under this section shall be framed so that—

(a) any alteration to any of the sums referred to in subsection (1)(n) or otherwise specified in regulations under Part 1 of the Welfare Reform Act 2012 (universal credit) comes into force in relation to a person on the relevant day; and

(b) any other alteration to which the order relates comes into force, for the purposes of determining the amount of universal credit to which a person is entitled, on the relevant day.

(10ZB) In subsection (10ZA) “relevant day”, in relation to a person, means the first day of the first universal credit assessment period in respect of the person which begins on or after—

(a) the Monday of the week specified in subsection (10)(a)(i), or

(b) any earlier date specified under subsection (10)(a)(ii).

(10A) Where a member of a scheme which was at a time before 6 April 2012 (the date appointed for the commencement of section 15(1) of the Pensions Act 2007) an appropriate personal pension scheme or a money purchase contracted-out scheme continues in employment after attaining pensionable age and the commencement of his pension under the scheme is postponed, the preceding provisions of this section shall have effect as if—

(a) the guaranteed minimum pension to which he is treated as entitled by virtue of section 48(2)(a) of the Pensions Act were subject to increases in accordance with the provisions of section 15(1) of that Act; and

(b) the amounts of any notional increases referred to in paragraph (a) above were subject to annual up-rating in the same way as if they were sums to which subsection (1)(e)(i) above applied.

(10B) Subsection (10A) does not have effect unless—

(a) the member became entitled to a Category A or Category B retirement pension before the day on which section 2(2) of the Pensions Act 2011 comes into force, and

(b) the member's postponed pension under the scheme became payable before that day.

(10C) In subsection (10B)—

(a) a reference to becoming entitled to a pension before a day includes a reference to becoming entitled on or after that day to the payment of a pension in respect of a period before that day;

(b) a reference to a pension becoming payable before a day includes a reference to a pension becoming payable on or after that day in respect of a period before that day.

(11) So long as sections 36 and 37 of the National Insurance Act 1965 (graduated retirement benefit) continue in force by virtue of regulations made under Schedule 3 to the Social Security (Consequential Provisions) Act 1975 or under Schedule 3 to the Consequential Provisions Act, regulations may make provision for applying the provisions of this section—

(a) to the amount of graduated retirement benefit payable for each unit of graduated contributions,

(b) to increase of such benefit under any provisions made by virtue of section 24(1)(b) of the Social Security Pensions Act 1975 or section 62(1)(a) of the Contributions and Benefits Act, and

(c) to any addition under section 37(1) of the National Insurance Act 1965 (addition to weekly rate of retirement pension for widows and widowers) to the amount of such benefit.

(12) So long as sections 36 and 37 of the National Insurance Act 1965 continue in force as mentioned in subsection (11), this section applies as if subsections (1) and (3) included the sums mentioned in subsection (13).

(13) Those sums are lump sums to which surviving spouses or civil partners will become entitled, by virtue of regulations made under section 62(1)(c) of the Contributions and Benefits Act, on becoming entitled to—

(a) a Category A or Category B retirement pension; or

(b) graduated retirement benefit.

Up-rating - supplementary

151

(1) Any increase under section 150 above of the sums mentioned in subsection (1)(c) of that section shall take the form of a direction that those sums shall be increased by a specified percentage of their amount apart from the order and shall apply subject to section 156 and only in relation to additional pensions calculated under section 45 of the Contributions and Benefits Act by reference to final relevant years which are—

(a) earlier than the tax year preceding that in which the order comes into force; or

(b) if the order comes into force on or after 6th May in any tax year, earlier than that year.

(2) Any increase under section 150 above of the sums mentioned in subsection (1)(d), (dza), (e) or (p) of that section shall take the form of a direction that those sums shall be increased by a specified percentage of their amount apart from the order and —

(a) , in the case of the sums mentioned in subsection (1)(d) or (e) of that section, shall apply only in relation to sums calculated under Schedule 5 to the Contributions and Benefits Act by reference to periods of deferment which have ended before the coming into force of the order , and

(b) in the case of the sums mentioned in subsection (1)(p) of that section, shall apply only in relation to sums calculated under section 17 of the Pensions Act 2014 by reference to periods which have ended before the coming into force of the order.

(3) An increase in a sum such as is specified in section 150(1)(e)(ii) above shall form part of the Category A or Category B retirement pension of the person to whom it is paid and an increase in a sum such as is specified in section 150(1)(e)(i) above shall be added to and form part of that pension but shall not form part of the sum increased.

(4) Where an increment under section 15(1) of the Pensions Act—

(a) is increased in any tax year by an order under section 109 of that Act; and

(b) in that year also falls to be increased by an order under section 150 above,

the increase under that section shall be the amount that would have been specified in the order, but for this subsection, less the amount of the increase under section 109.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) Any increase under section 150 above of any of the sums which are additions to income support mentioned in section 150(7) above shall take the form of a direction that any such sum shall be increased by a specified percentage of its amount apart from the order.

Rectification of mistakes in orders under section 150

152

(1) If the Secretary of State is satisfied that a mistake (whether in computation or otherwise) has occurred in the preparation of the previous order under section 150 above, he may be order vary the amount of any one or more of the sums specified in an enactment mention in subjection (1)(a) of that section by increasing or reducing it to the level at which it would have stood had the mistake not occurred.

(1A) If the Secretary of State is satisfied that such a mistake has occurred in the preparation of the previous order under section 150A above, he may by order vary the amount of any one or more of the amounts referred to in subsection (1) of that section by increasing or reducing it to the level at which it would have stood had the mistake not occurred.

(2) Where the amount of any such sum is varied under this section, then, for the purposes of the next review and order under that section, the amount of the sum shall be taken to be, and throughout the period under review to have been, its amount as so varied.

Annual review of child benefit

153

The Secretary of State shall review the level of child benefit in April of each year, taking account of increases in the Retail Price Index and other relevant external factors.

154

(1) Regulations may, with effect from any day on or after that on which there is an increase in the rate or any of the rates of child benefit, reduce any sum specified in any of the provisions mentioned in subsection (2) below to such extent as the Secretary of State thinks appropriate having regard to that increase.

(2) The provisions referred to in subsection (1) above are the following provisions of Schedule 4 to the Contributions and Benefits Act—

(a) paragraph 6 of Part I (child's special allowance);

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) paragraph 7 of Part V (increase of weekly rate of disablement pension in respect of child dependants);

(e) paragraph 12 of Part V (allowance in respect of deceased's children).

Part XI — Computation Of Benefits

Effect of alteration of rates of benefit under Parts II to V of Contributions and Benefits Act

155

(1) This section has effect where the rate of any benefit to which this section applies is altered—

(a) by an Act subsequent to this Act;

(b) by an order under section 150, 150A or 152 above; or

and in this section “the commencing date” means the date fixed for payment of benefit at an altered rate to commence.

(2) This section applies to benefit under Part II, III, IV or V of the Contributions and Benefits Act.

(3) Subject to such exceptions or conditions as may be prescribed, where—

(a) the weekly rate of a benefit to which this section applies is altered to a fixed amount higher or lower than the previous amount; and

(b) before the commencing date an award of that benefit has been made (whether before or after the passing of the relevant Act or the making of the relevant order),

except as respects any period falling before the commencing date, the benefit shall become payable at the altered rate without any claim being made for it in the case of an increase in the rate of benefit or any review of the award in the case of a decrease, and the award shall have effect accordingly.

(4) Where—

(a) the weekly rate of a benefit to which this section applies is altered; and

(b) before the commencing date (but after that date is fixed) an award is made of the benefit,

the award either may provide for the benefit to be paid as from the commencing date at the altered rate or may be expressed in terms of the rate appropriate at the date of the award.

(5) Where in consequence of the passing of an Act, or the making of an order, altering the rate of disablement pension, regulations are made varying the scale of disablement gratuities, the regulations may provide that the scale as varied shall apply only in cases where the period taken into account by the assessment of the extent of the disablement in respect of which the gratuity is awarded begins or began after such day as may be prescribed.

(6) Subject to such exceptions or conditions as may be prescribed, where—

(a) for any purpose of any Act or regulations the weekly rate at which a person contributes to the cost of providing for a child or qualifying young person, or to the maintenance of an adult dependant, is to be calculated for a period beginning on or after the commencing date for an increase in the weekly rate of benefit; but

(b) account is to be taken of amounts referable to the period before the commencing date,

those amounts shall be treated as increased in proportion to the increase in the weekly rate of benefit.

(7) So long as sections 36 and 37 of the National Insurance Act 1965 (graduated retirement benefit) continue in force by virtue of regulations made under Schedule 3 to the Social Security (Consequential Provisions) Act 1975 or under Schedule 3 to the Consequential Provisions Act, regulations may make provision for applying the provisions of this section—

(a) to the amount of graduated retirement benefit payable for each unit of graduated contributions,

(b) to increases of such benefit under any provisions made by virtue of section 24(1)(b) of the Social Security Pensions Act 1975 or section 62(1)(a) of the Contributions and Benefits Act, and

(c) to any addition under section 37(1) of the National Insurance Act 1965 (addition to weekly rate of retirement pension for widows, widowers and surviving civil partners to the amount of such benefit).

Computation of Category A retirement pension with increase under s.52(3) of Contributions and Benefits Act

156

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Social Security Administration Act 1992

Breach of regulations

113

Offences relating to contributions

114

Offences by bodies corporate

115

Legal proceedings

Legal proceedings

116

Questions arising in proceedings

117

Unpaid contributions etc

Evidence of non-payment

118

Recovery of unpaid contributions on prosecution

119

Proof of previous offences

120

Unpaid contributions - supplementary

121

Part VII — Information

Inland Revenue

Disclosure of information by Inland Revenue

122

Persons employed or formerly employed in social security administration or adjudication

Unauthorised disclosure of information relating to particular persons

123

The Registration Service

Provisions relating to age, death and marriage

124

Regulations as to notification of deaths

125

Personal representatives - income support and supplementary benefit

Personal representatives to give information about the estate of a deceased person who was in receipt of income support or supplementary benefit

126

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information for purposes of housing benefit

127

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information for purposes of community charge benefits

128

Statutory sick pay and other benefits

Disclosure by Secretary of State for purpose of determination of period of entitlement to statutory sick pay

129

Duties of employers - statutory sick pay and claims for other benefits

130

Statutory maternity pay and other benefits

Disclosure by Secretary of State for purpose of determination of period of entitlement to statutory maternity pay

131

Duties of employers - statutory maternity pay and claims for other benefits

132

Maintenance proceedings

Furnishing of addresses for maintenance proceedings, etc

133

Part VIII — Arrangements for Housing Benefit and Community Charge Benefits and Related Subsidies

Housing benefit

Arrangements for housing benefit

134

Housing benefit finance

135

Rent allowance subsidy and determinations of rent officers

136

Claims etc

137

Community charge benefits

Nature of benefits

138

Arrangements for community charge benefits

139

Community charge benefit finance

140

Part IX — Alteration of Contributions Etc.

Annual review of contributions

141

Orders under s. 141 - supplementary

142

Power to alter contributions with a view to adjusting level of National Insurance Fund

143

Orders under s. 143 - supplementary