Social Security Contributions and Benefits (Northern Ireland) Act 1992

Type Public General Act
Publication 1992-02-13
Last updated 2026-03-15
State In force
Department Statute Law Database
articles Not indexed
Reform history JSON API

[^c16395081]: Words in s. 135(5) substituted (29.11.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 53(5); S.R. 1999/472, art. 2(1)(a), Sch. 1

[^c16395141]: Words in s. 136(1) inserted (5.4.1999) by S.I. 1998/1506 (N.I. 10), art. 67(1); S.R. 1999/168, art. 2(a)

[^c16395151]: Words in s. 136(1) substituted (29.11.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 54(1); S.R. 1999/472, art. 2(1)(a), Sch. 1

[^c16395161]: S. 136(1A) inserted (5.4.1999) by S.I. 1998/1506 (N.I. 10), art. 67(2); S.R. 1999/168, art. 2(a)

[^c16395171]: Words in s. 136(2) substituted (29.11.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 54(2); S.R. 1999/472, art. 2(1)(a), Sch. 1

[^c16395191]: Words in s. 136(4) substituted (29.11.1999) by S.I. 1998/150 (N.I. 10), art. 78(1), Sch. 6 para. 54(4)(a); S.R. 1999/472, art. 2(1)(a), Sch. 1

[^c16395211]: S. 136(4)(aa) inserted (5.4.1999) by S.I. 1998/1506 (N.I. 10), art. 67(1); S.R. 1999/168, art. 2(a)

[^c16395241]: S. 136(4)(e) repealed (5.4.1999) by S.I. 1998/1506 (N.I. 10), arts. 67(1), 78(2), Sch. 7; S.R. 1999/168, art. 2(a)(c)

[^c16395251]: Words in s. 136(4) substituted (29.11.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 54(4)(b); S.R. 1999/472, art. 2(1)(a), Sch. 1

[^c16395261]: Words in s. 136(5) substituted (29.11.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 54(5)(a); S.R. 1999/472, art. 2(1)(a), Sch. 1

[^c16395271]: Words in s. 136(5) substituted (29.11.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 54(5)(b); S.R. 1999/472, art. 2(1)(a), Sch. 1

[^c16395311]: Words in s. 139(3)(c) substituted (22.11.2000) by 2000 c. 4 (N.I.), s. 63; S.R. 2000/358, art. 2(a), Sch. Pt. I

[^c16395321]: S.I. 1972/1265 (N.I. 14).

[^c16395331]: Words in s. 139(3)(c) added (4.11.1996) by S.I. 1995/755 (N.I. 2), art. 185(1), Sch. 9 para. 185; S.R. 1996/297, art. 2

[^c16395351]: S. 142A repealed (3.4.2000) by 1999 c. 33, s. 169(1)(3), Sch. 14 para. 93, Sch. 16; S.I. 2000/464, art. 2, Sch.

[^c16395361]: Words in s. 143(5) substituted (14.2.1996) by S.I. 1995/3211 (N.I. 20), art. 5, Sch. para. 4(3)

[^c16395961]: S. 146(1)(b) substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 33; S.R. 1994/450, art. 2(d), Sch. Pt. IV

[^c16395971]: Words in s. 146(1)(c) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 11; S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

[^c16395981]: S. 146(1)(d) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 76, Sch. 10 Pt. IV; S.R. 2000/332, art. 2(3)(g)(4)(5)

[^c16395991]: S. 146(1)(l) inserted (16.12.1995) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 129(2)

[^c16396011]: Definition in s. 146(2) inserted (16.12.1995) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 129(3)(a)

[^c16396021]: Definition in s. 146(2) substituted (16.12.1995) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. III para. 9(b)

[^c16396051]: 1939 c. 82.

[^c16396061]: S. 146(2): word in definition in sub-para.(b) repealed (16.12.1995) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 168, Sch. 5 Pt. II

[^c16396071]: 1947 c. 19.

[^c16396081]: S. 146(2): word and sub-para.(v) inserted (16.12.1995) in para.(b) of the definition of "unemployability supplement or allowance" by S.I. 1995/3213 (N.I. 22), arts. 1(3), 129(3)(c)

[^c16396091]: 1917 c. 51.

[^c16396101]: 1939 c. 83.

[^c16396111]: 1939 c. 83.

[^c16396121]: 1947 c. 19.

[^c16396131]: 1980 c. 9.

[^c16396161]: Words in s. 147(4) substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 34; S.R. 1994/450, art. 2, Sch. Pt. IV

[^c16396171]: Words in s. 147(6) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 10 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16396181]: S. 147(7) added (24.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 10 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16396191]: Words in s. 151(4) substituted (6.4.1995) by S.I. 1994/1898 (N.I. 12), art. 10(4); S.R. 1994/450, art. 2, Sch. Pt. 3

[^c16396361]: S. 153(2)(a) substituted (6.4.1995) by S.I. 1994/1898 (N.I. 12), art. 10(3); S.R. 1994/450, art. 2, Sch. Pt. III

[^c16396391]: S. 154 repealed (6.4.1995) (subject to savings made by regulations under s. 155A(4) of this Act) by S.R. 1995/69, art. 5

[^c16396401]: S. 155 repealed (6.4.1995 subject to savings made by regulation under s. 155A(4) of this Act) by S.R. 1995/69, art. 5(a)

[^c16396421]: S. 155A inserted (22.3.1994) by S.I. 1994/766 (N.I. 5), arts. 1(2), 5(1)

[^c16396431]: Words in s. 155A(1)(4) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 11 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16396451]: Words in s. 157(3) inserted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 12 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16396461]: Words in s. 158(1) inserted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 13 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16396541]: Definition in s. 159(1) repealed (7.10.1996) by S.I. 1995/2705 (N.I. 15), art. 40(2), Sch. 3; S.R. 1996/401, art. 2

[^c16396551]: S.I. 1991/194 (N.I. 1).

[^c16396571]: S. 160(2)(a) modified (17.11.2000) by S.R. 2000/324, reg. 2 (subject to reg. 4 of that S.R.)

[^c16396581]: Words in s. 160(9)(b) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 14(2) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16396591]: Words in s. 160(10)(b) omitted (with effect in any case where the expected week of confinement begins on or after 16.10.1994) by virtue of S.R. 1994/176, regs. 1(3), 6(1)

[^c16396601]: S. 160(11) added (24.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 14(3) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16396621]: Words in s. 161(7) substituted (with effect in any case where the expected week of confinement begins on or after 16.10.1994) by S.R. 1994/176, regs. 1(3), 3(3)

[^c16396831]: Words in s. 166(1) inserted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 16 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16396841]: Words in s. 166(3) substituted (15.2.1999) by 1998 c. 17, s. 50, Sch. 4 para. 31 (with Sch. 3 para. 5(1)); S.I. 1999/161, art. 2(1)

[^c16396981]: Words in para. (b) in the definition of “confinement”in s. 167(1) substituted (1.10.1992) by S.I. 1992/1310, art. 4(b).

[^c16396991]: Words in the definition of “dismissed”in s. 167(1) substituted (24.9.1996) by S.I. 1996/1919 (N.I. 16), arts. 1(2), 255, Sch. 1 (with Sch. 2)

[^c16397001]: Words in the definition of “employee”in s. 167(1) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 17(2) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16397021]: S.I. 1991/194 (N.I. 1).

[^c16397031]: S. 167(7) added (24.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 17(3) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16397041]: Pt. XIIA (ss. 167A-167C) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by S.I. 1994/1898 (N.I. 12), arts. 7, 8; S.R. 1994/450 (N.I. 12), art. 2(b), Sch. Pt. II

[^c16397051]: Pt. XIIA (ss. 167A-167C) applied (13.4.1995) by S.R. 1995/35, regs. 29, 30

[^c16397061]: Pt. XIIA (ss. 167A-167C) applied (with modifications) (5.2.1996 for the purpose of authorising the making of regulations and 7.10.1996 otherwise) by S.I. 1995/2705 (N.I. 15), art. 23, Sch. 1 para. 2; S.R. 1996/26, art. 2(d), Sch.; S.R. 1996/401, art. 2

[^c16397081]: Pt. XIIA (ss. 167A-167C) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by S.I. 1994/1898 (N.I. 12), arts. 7, 8; S.R. 1994/450, art. 2(b), Sch. Pt. II

[^c16397091]: S. 167A(2A) inserted (1.12.1999 for specified purposes and 16.12.1999 otherwise) by S.I. 1999/3147 (N.I. 11), arts. 1(5)(c), 67, Sch. 8 para. 22(2); S.R. 1999/494, art. 2(2)(b)

[^c16397101]: Words in s. 167A(3) substituted (1.12.1999 for specified purposes and 3.4.2000 otherwise) by S.I. 1999/3147 (N.I. 11), arts. 1(5)(c), 67, Sch. 8 para. 22(3); S.R. 1999/494, art. 2(2)(a)

[^c16397111]: S. 167A(5) added (1.12.1999 for specified purposes and 16.12.1999 otherwise) by S.I. 1999/3147 (N.I. 11), arts. 1(5)(c), 67, Sch. 8 para. 22(4); S.R. 1999/494, art. 2(2)(b)

[^c16397151]: Pt. XIIA (ss. 167A-167C) inserted (21.11.1994) for the purpose only of making regulations and 13.4.1995 otherwise) by S.I. 1994/1898 (N.I. 12), arts. 7, 8; S.R. 1994/450,art. 2, Sch. Pt. II

[^c16397161]: Words in s. 167B(1) substituted (3.4.2000) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 23; S.R. 1999/494, art. 2(2)(a)

[^c16397171]: S. 167B(3) modified (13.4.1995) by S.R. 1995/41, reg. 13(4) (with reg. 3)

[^c16397181]: S. 167B(3)(4) modified (13.4.1995) by S.R. 1995/35, reg. 32

[^c16397201]: S. 167C substituted (1.12.1999 for specified purposes and 3.4.2000 otherwise) by S.I. 1999/3147 (N.I. 11), arts. 1(5)(b), 58; S.R. 1999/494, art. 2(2)(a)

[^c16397211]: S. 167D modified (1.7.1998) by S.I. 1998/1506 (N.I. 10), arts. 1(3), 73(7)

[^c16397221]: Ss. 167D-167G inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by S.I. 1994/1898 (N.I. 12), ss. 6, 8; S.R. 1994/450, art. 2, Sch. Pt. II

[^c16397241]: Ss. 167D-167G inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by S.I. 1994/1898 (N.I. 12), arts. 6, 8; S.R. 1994/450, art. 2, Sch. Pt. II

[^c16397251]: Words in s. 167E(2) substituted (6.9.1999 for specified purposes, otherwiseprosp.) by S.I. 1998/1506 (N.I. 10), arts. 1(2), 78(1), Sch. 6 para. 57; S.R. 1999/371, art. 2(b), Sch. 1 (with arts. 4, 18)

[^c16397261]: Ss. 167D-167G inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by S.I. 1994/1898 (N.I. 12), arts. 6, 8; S.R. 1994/450, art. 2, Sch. Pt. II

[^c16397271]: Ss. 167D-167G inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by S.I. 1994/1898 (N.I. 12), arts. 6, 8; S.R. 1994/450, art. 2, Sch. Pt. II

[^c16397371]: 1975 c.15.

[^c16397381]: S.I. 1986/1888 (N.I. 18).

[^c16397391]: 1992 c. 8.

[^c16397401]: 1992 c. 9.

[^c16397411]: 1992 c. 5.

[^c16397421]: 1992 c. 4.

[^c16397431]: 1975 c. 17.

[^c16397441]: S. 170: by 1993 c. 49, s. 184, Sch. 7 para. 35 (commenced on 7.2.1994 by S.R. 1994/17, art. 2) it is provided that the definition of "the Pensions Act" [as reproduced here] shall be inserted before the definition of "the Pensions Order" in s. 174 of this Act. By S.I. 1995/3213 (N.I. 22), arts. 165, 168, Sch. 4, para. 15, Sch. 5, Pt.IV (commenced on 19.12.1995 by S.R. 1995/477, art. 2(a), Sch. Pt. I), Sch. 7 para. 35 of the 1993 Act is repealed and by art. 165, Sch. 4, para. 2 of that 1995 S.I. (also commenced on 19.12.1995 by S.R. 1995/477, art. 2(a), Sch. Pt. I) the same definition of "the Pensions Act" is inserted in s. 170 of this Act

[^c16397451]: S.I. 1975/1503 (N.I. 15).

[^c16397461]: 1954 c. 33 (N.I.).

[^c16397641]: S. 171(1) modified (5.10.1999) by 1999 c. 10, ss. 2(4), 20(2), Sch. 2 para. 22(a)

[^c16397651]: S. 171(2) applied (1.1.2000 for specified purposes and 3.4.2000 otherwise) by 1999 c. 33, s. 115(8); S.I. 1999/3190, art. 2, Sch.; S.I. 2000/464, art. 2, Sch. 1

[^c16397661]: S. 171(2) modified (5.10.1999) by 1999 c. 10, ss. 2(4), 20(2), Sch. 2 para. 29

[^c16397671]: Words in s. 171(2) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 28(2) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16397681]: S.I. 1979/1573 (N.I. 12).

[^c16397691]: S. 171(3)(4) applied (23.3.1994) by S.I. 1994/766 (N.I. 5), arts. 1(2), 4(2) (with art. 4(6)) S. 171(3)(4) applied (21.11.1994) by S.I. 1994/1898 (N.I. 12), arts. 6(11), 14(3); S.R. 1994/450, art. 2(a), Sch. Pt. I

[^c16397711]: Words in s. 171(5) inserted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 36; S.R. 1994/450, art. 2(d), Sch. Pt. IV

[^c16397721]: Words in s. 171(5) repealed (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1)(2), Sch. 1 Pt. I para. 36, Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV

[^c16397731]: S. 171(6A) inserted (retrospectively) by S.I. 1993/1579 (N.I. 8), art. 3(3)(4)

[^c16397741]: S. 171(6A): transfer of functions (1.12.1999) by S.R. 1999/481, art. 6(b), Sch. 4 Pt. II

[^c16397751]: S. 171(10) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 28(3) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16397761]: Words in s. 171(11) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 28(4) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16399251]: Words in s. 172(2)(a) repealed (1.4.1999) by S.I. 1999/671, arts. 4, 24(3), Sch. 3 para. 29(2)(b), Sch. 9 Pt. I (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16399261]: Words in s. 172(2)(a) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 29(2)(a) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16399271]: Words in s. 172(2)(a) inserted (3.11.2000) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 24; S.R. 2000/332, art. 2(6)

[^c16399311]: Words in s. 172(2)(c) inserted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 37(b); S.R. 1994/450, art. 2(d), Sch. Pt. IV

[^c16399321]: Words in s. 172(2)(c) inserted (12.1.2000 and 2.4.2000 for specified purposes and otherwise prosp.) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 Pt. VI para. 30; S.R. 1999/494, art. 2(1)(b)

[^c16399341]: Words in s. 172(2)(c) substituted (11.11.1999) by 1999 c. 30, ss. 81, 89(4)(d), Sch. 11 para. 11

[^c16399361]: Words in s. 172(2)(c) substituted (23.3.1994) by S.I. 1994/766 (N.I. 5), arts. 1(2), 5(2) (with art. 4(6))

[^c16399371]: Words in s. 172(2)(c) ceased to have effect (24.3.1999 for specified purposes and 1.4.1999 otherwise) by virtue of S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 18 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16399381]: S. 172(3)(a) repealed (1.4.1999) by S.I. 1999/671, arts. 4, 24(3), Sch. 3 para. 29(3), Sch. 9 Pt. I (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16399391]: Words in s. 172(3)(b) omitted (6.4.1995) by virtue of S.R. 1995/69, art. 6(1)(a)(iii)

[^c16399411]: S. 172(4) applied (1.1.2000 for specified purposes and 3.4.2000 otherwise) by 1999 c. 33, s. 115(8); S.I. 1999/3190, art. 2, Sch.; S.I. 2000/464, art. 2, Sch. 1

[^c16399421]: Words in s. 172(4) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 33(15)(a); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

[^c16399431]: S. 172(4A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 33(15)(b); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

[^c16399441]: 1954 c. 33 (N.I.).

[^c16399451]: S. 172(8) repealed (2.12.1999) by S.I. 1999/663, arts. 1(2), 2(2), Sch. 2; S.I. 1999/3208, art. 2

[^c16399461]: S. 172(9) modified (5.10.1999) by 1999 c. 10, ss. 2(4), 20(2), Sch. 2 para. 20(e)

[^c16399471]: Words in s. 172(9) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 29(4) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16399481]: Words in s. 172(9) inserted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 29(4) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16399491]: S. 172(11A)(11B) inserted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 29(5) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16399501]: 1954 c. 33 (N.I.).

[^c16399521]: Words in heading to Sch. 1 inserted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 58(1); S.R. 1998/312, art. 2(d), Sch. Pt. III

[^c16400011]: Sch. 1 para. 1(4)(5) repealed (6.4.2000) by 1999 c. 30, ss. 84(1), 88, Sch. 12 para. 86(4), Sch. 13 Pt. VII; S.I. 1999/3420, art. 4(b)(e)

[^c16400121]: Sch. 1 para. 1(8A) inserted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 30 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16400151]: Words in Sch. 1 para. 2 inserted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 31 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16400251]: Words in Sch. 1 para. 3(1) substituted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 58(5); S.I. 1999/72, art. 2(b), Sch.

[^c16400261]: Sch. 1 para. 3(2) repealed (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by 2000 c. 19, ss. 81(1), 85, Sch. 9 Pt. VIII(2), Note 1

[^c16400271]: Words in Sch. 1 para. 3(3) substituted (9.9.1998) by S.I. 1998/1506 (N.I. 10), art. 52(a); S.R. 1998/312, art. 2(a), Sch. Pt. I

[^c16400281]: Sch. 1 para. 3(4)(5) added (9.9.1998) by S.I. 1998/1506 (N.I. 10), art. 52(b); S.R. 1998/312, art. 2(a), Sch. Pt. I

[^c16400291]: Sch. 1 para. 3(6) added (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 32 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16400301]: Sch. 1 paras. 3A, 3B and cross-headings inserted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 81(2)

[^c16400341]: S.I. 1999/671.

[^c16400381]: Words in Sch. 1 para. 4 inserted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 33 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16400391]: Words in Sch. 1 para. 4 substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 19 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16400421]: Cross-heading substituted (9.9.1998) by S.I. 1998/1506 (N.I. 10), arts. 1(2), 78(1), Sch. 6 para. 58(6); S.R. 1998/312, art. 2(a), Sch. Pt. I

[^c16400461]: Sch. 1 para. 5 substituted (9.9.1998) by S.I. 1998/1506 (N.I. 10), arts. 1(2), 78(1), Sch. 6 para. 58(6); S.R. 1998/312, art. 2(a), Sch. Pt. I

[^c16400471]: Words in Sch. 1 para. 5 inserted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 33 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16400481]: Words in Sch. 1 para. 5(b) substituted (28.7.2000) by 2000 c. 19, s. 78(4)

[^c16400491]: Cross-heading inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 58(7); S.R. 1998/312, art. 2(b), Sch. Pt. II

[^c16400511]: Sch. 1 para. 5A inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 58(7); S.R. 1998/312, art. 2(b), Sch. Pt. II

[^c16400521]: Words in Sch. 1 para. 5A inserted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 33 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16401271]: Word in Sch. 1 para. 6(1) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 34(2) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16401281]: Sch. 1 para. 6(1)(a) substituted (9.9.1998 for the purpose only of making regulations or orders and 6.4.1999 otherwise) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 58(8); S.R. 1998/312, art. 2(b), Sch. Pt. II

[^c16401291]: Words in Sch. 1 para. 6(2) substituted (9.9.1998 for the purpose only of making regulations or orders and 6.4.1999 otherwise) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 58(9)(a); S.R. 1998/312, art. 2(b), Sch. Pt. II

[^c16401301]: Words in Sch. 1 para. 6(2)(b) ceased to have effect (9.9.1998 for the purpose only of making regulations or orders and 6.4.1999 otherwise) and repealed (6.4.1999) by virtue of S.I. 1998/1506 (N.I. 10), art. 78(1)(2), Sch. 6 para. 58(9)(b), Sch. 7; S.R. 1998/312, art. 2(b)(d), Sch. Pts. II, III

[^c16401311]: Sch. 1 para. 6(3)(a) applied (19.4.1993) by S.R. 1979/186, regs. 28A(1), 28B(1) (as inserted (19.4.1993) by S.R. 1993/130, reg. 2)

[^c16401321]: 1989 c. 26.

[^c16401331]: Sch. 1 para. 6(4) substituted (26.3.1999 for specified purposes and 6.4.1999 otherwise) by S.I. 1999/671, art. 17, Sch. 6 para. 7 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(b)(d), Schs. 1, 3 (subject to arts. 3-6)

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