Social Security Contributions and Benefits (Northern Ireland) Act 1992

[^c16407281]: Sch. 11 para. 2(d)(iii) and preceding word repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 76, Sch. 10 Pt.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) (subject to art. 4)

[^c16407291]: Words in Sch. 11 para. 6(2)(d) repealed (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(2), Sch. 7; S.R. 1998/312, art. 2(b), Sch. Pt. III

[^c16407311]: Words in Sch. 11 para. 2(g) repealed (7.10.1996) by S.I. 1995/2705 (N.I. 15), art. 40(2), Sch. 3; S.R. 1996/401, art. 2(b)

[^c16407321]: Sch. 11 para. 5 repealed (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1)(2), Sch. 1 Pt. I para. 42(3), Sch. 2 (with art. 15(1)); S.R. 1994/450, art. 2(d), Sch. Pt. IV

[^c16407341]: Words in Sch. 12, para. 1 repealed (7.10.1996) by S.I.1995/2751 (N.I. 15), art. 40(2), Sch.3; S.R. 1996/401, art.2

[^c16407351]: Words in Sch. 12 para. 1 inserted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 43(2) (with art. 15(1)); S.R. 1994/450, art. 2(d), Sch. Pt. IV

[^c16407361]: Cross-heading substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 43(3) (with art. 15(1)); S.R. 1994/450, art. 2(d), Sch. Pt. IV

[^c16407371]: Sch. 12 para. 3 substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 43(3) (with art. 15(1)); S.R. 1994/450, art. 2(d), Sch. Pt. IV

[^c16407381]: Sch. 12 para. 4 substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 43(3) (with art. 15(1)); S.R. 1994/450, art. 2(d), Sch. Pt. IV

[^c16407391]: Cross-heading substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 43(4) (with art. 15(1)); S.R. 1994/450, art. 2(d), Sch. Pt. IV

[^c16407401]: Sch. 12 para. 5 substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 43(4) (with art. 15(1)); S.R. 1994/450, art. 2(d), Sch. Pt. IV

[^c16407421]: Sch. 13 para. 1 substituted (7.10.1996) by S.I. 1995/2705, art. 40(1), Sch. 2 para. 20; S.R. 1996/401, art. 2(b)

[^c16407431]: Cross-heading and para. 2 in Sch. 13 substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 44(3) (with art. 15(1)); S.R. 1994/450, art. 2(d), Sch. Pt. IV

[^c16407441]: Sch. 13 para. 2 substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 44(3) (with art. 15(1)); S.R. 1994/450, art. 2(d), Sch. Pt. IV

[^c19101551]: Sch. 11 para. 2(b) omitted (1.10.2002) by virtue of Fixed-term Employees (Prevention of Less Favourable Treatment) Regulations (Northern Ireland) 2002 (S.R. 2002/298), reg. 11, Sch. 2 para. 1(a) (with Sch. 2 para. 4)

[^c19101581]: Sch. 11 para. 4 omitted (1.10.2002) by virtue of Fixed-term Employees (Prevention of Less Favourable Treatment) Regulations (Northern Ireland) 2002 (S.R. 2002/298), reg. 11, Sch. 2 para. 1(b) (with Sch. 2 para. 4)

[^c19101661]: S. 9(2)(3) substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 2(2), 8(2)

[^c19101681]: S. 15(3)(3ZA) substituted (with effect for 2003-04 and subsequent tax years) for s. 15(3) by National Insurance Contributions Act 2002 (c. 19), ss. 3(2), 8(2)

[^c19101711]: Words in s. 18(1) repealed (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 7, 8(2), Sch. 2

[^c19101741]: S. 16 repealed (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 7, 8(2), Sch. 2

[^c19102691]: S. 17(5) repealed (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 7, 8(2), Sch. 2

[^c19102701]: Words in s. 17(1) inserted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 23(2)

[^c19102721]: Words in s. 17(4) substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 23(3)

[^c19102741]: In s. 121(1) definition of "primary percentage" repealed (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 7, 8(2), Sch. 2

[^c19103041]: In s. 121(1) definitions of "additional Class 4 percentage" and "additional primary percentage" inserted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 31(2)

[^c19103061]: In s. 121(1) definitions of "main Class 4 percentage" and "main primary percentage" inserted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 31(3)

[^c19103081]: In s. 121(1) definition of "secondary percentage" inserted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 31(4)

[^c19103101]: Words in s. 10(5) substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 21

[^c19103121]: Words in s. 10A(6) substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 22

[^c19103161]: Words in s. 19(1) inserted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 24(2)

[^c19103181]: Words in s. 19(3) inserted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 24(3)

[^c19103201]: Words in s. 19(4)(a) substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 24(4)

[^c19103221]: Words in s. 21(5)(c)(i) substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 25

[^c19103331]: Words in s. 22(1)(a)(2A) substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 26(2)

[^c19103361]: Words in s. 22(3)(a) inserted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 26(3)

[^c19103411]: Words in s. 23(3)(a) inserted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 27

[^c19103491]: Words in s. 24(2)(a) substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 28

[^c19103591]: Words in s. 44(6)(za) substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 29

[^c19103671]: Words in s. 44A(1)(a) substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 30

[^c19103991]: Words in Sch. 1 para. 3(1) inserted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 32(3)

[^c19104081]: Words in Sch. 3 para. 2(4)(a)(i)(5)(a)(i) substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 33(2)

[^c19104161]: Words in Sch. 3 para. 5(2)(b)(i) substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 33(4)

[^c19104181]: Words in Sch. 3 para. 5(4)(a)(i) substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 33(5)

[^c19104331]: Pt. XIIZA (ss. 167ZA-167ZK) inserted (8.12.2002) by The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2)), arts. 1(2), 5; S.R. 2002/356, art. 2(2), Sch. 1 Pt. II

[^c19104611]: Pt. XIIZB (ss. 167ZL-167ZT) inserted (8.12.2002) by The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2)), arts. 1(2), 6; S.R. 2002/356, art. 2(2), Sch. 1 Pt. II

[^c19105091]: Words in s. 1(5) substituted (8.12.2002) by The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2)), arts. 1(2), 7(3); S.R. 2002/356, art. 2(2), Sch. 1 Pt. II

[^c19105171]: S. 4(1)(a)(iii)(iv) and preceding word inserted (8.12.2002) by The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2)), arts. 1(2), 17(1), Sch. 2 para. 1(1); S.R. 2002/356, art. 2(2), Sch. 1 Pt. II

[^c19105371]: Words in s. 170 in definition of "the Department" inserted (8.12.2002) by The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2)), arts. 1(2), 17(1), Sch. 2 para. 1(2); S.R. 2002/356, art. 2(2), Sch. 1 Pt. II

[^c19105451]: Words in s. 172(2)(a) inserted (8.12.2002) by The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2)), arts. 1(2), 17(1), Sch. 2 para. 1(3); S.R. 2002/356, art. 2(2), Sch. 1 Pt. II

[^c19105731]: Words in s. 35A(5)(c)(i) substituted (19.11.2002 for certain purposes and 24.11.2002 otherwise) by Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.)), ss. 4(1)(b), 9; S.R. 2002/351, art. 2(b), Sch. Pt. II; S.R. 2002/358, art. 2(b), Sch. Pt. I (with art. 3(1))

[^c19105751]: S. 35A(5)(c)(i) modified (19.11.2002 for certain purposes and 24.11.2002 otherwise) by Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.)), ss. 4(2), 9; S.R. 2002/351, art. 2(b), Sch. Pt. II; S.R. 2002/358, art. 2(b), Sch. Pt. I (with art. 3(1))

[^c19105991]: S. 160(4) substituted (19.11.2002 for certain purposes and 24.11.2002 otherwise) by Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.)), ss. 3(b), 9; S.R. 2002/351, art. 2(b), Sch. Pt. II; S.R. 2002/358, art. 2(b), Sch. Pt. I (with art. 3(1))

[^c19106011]: Words in s. 160(9)(e) substituted (19.11.2002 for certain purposes and 24.11.2002 otherwise) for s. 160(9)(e)(i)-(iii) by Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.)), ss. 3(c), 9; S.R. 2002/351, art. 2(b), Sch. Pt. II; S.R. 2002/358, art. 2(b), Sch. Pt. I (with art. 3(1))

[^c19106031]: S. 160(9)(ea) inserted (19.11.2002 for certain purposes and 24.11.2002 otherwise) by Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.)), ss. 3(d), 9; S.R. 2002/351, art. 2(b), Sch. Pt. II; S.R. 2002/358, art. 2(b), Sch. Pt. I (with art. 3(1))

[^c19106071]: Words in s. 160(2)(a) repealed (19.11.2002 for certain purposes and 24.11.2002 otherwise) by Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.)), ss. 3(a), 8(2), 9, Sch. 2; S.R. 2002/351, art. 2(b), Sch. Pt. II; S.R. 2002/358, art. 2(b), Sch. Pt. I (with art. 3(1))

[^c19106921]: S. 162 substituted (19.11.2002 for certain purposes and 6.4.2003 otherwise) by Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.)), ss. 2, 9; S.R. 2002/351, art. 2(b), Sch. Pt. II; S.R. 2002/358, art. 2(c), Sch. Pt. II (with art. 3(2))

[^c19117481]: Words in s. 44A(2)(b) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321), arts. 1, 2(2)(a)(i)

[^c19118281]: Words in s. 63(c) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321), arts. 1, 2(2)(a)(ii)

[^c19118361]: Words in cross-heading preceding s. 70 substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321), arts. 1, 2(2)(a)(iii)

[^c19118371]: Words in shoulder heading preceding s. 70 substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321), arts. 1, 2(2)(a)(iii)

[^c19118391]: Words in s. 70(1)(9) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321), arts. 1, 2(2)(a)(iii)

[^c19119311]: Words in s. 146(1)(e) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321), arts. 1, 2(2)(a)(v)

[^c19120351]: S. 70(1A) inserted (28.10.2002) by The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321), arts. 1, 3(2)

[^c19141721]: S. 131(1) restricted (26.3.2002) by Personal Social Services (Preserved Rights) Act (Northern Ireland) 2002 (c. 5 (N.I.)), s. 3(a)

[^c19141741]: S. 131(3)(4) repealed (8.4.2002) by Personal Social Services (Preserved Rights) Act (Northern Ireland) 2002 (c. 5 (N.I.)), ss. 4, 7, Sch.; S.R. 2002/131, art. 3

[^c19153971]: S. 18(1A) inserted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 3(4), 8(2)

[^c19185471]: S. 171(3)-(5) applied (1.1.2006) by Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11 (N.I.)), ss. 6(5), 9

[^c19185501]: S. 77: functions of the Northern Ireland Department transferred (prosp.) to the Treasury by Tax Credits Act 2002 (c. 21), ss. 49(2), 61 (with s. 54(1)(3)(4)(6)(8))

[^c19419011]: S. 8 substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 1(2), 8(2)

[^c19523911]: S. 70(5)(6) repealed (28.10.2002) by The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321), arts. 1, 3(3) (with art. 4)

[^key-0009074f8deb7cde36ab2e441a3791c0]: Words in Sch. 2 para. 3(2) repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 293(3)(b)(i), Sch. 3 Pt. 1 (with Sch. 2)

[^key-0016d70b7bdb0c0f6220abb919838844]: Act modified (coming into force in accordance with art. 1 of the amending Rule) by The Social Security (Ireland) Order (Northern Ireland) 2019 (S.R. 2019/77), art. 2; 2020 c. 1, Sch. 5 para. 1(1)

[^key-0017182c843c07e326583cccfb7d2bc5]: Words in s. 35(3)(c) substituted (6.4.2003) by Social Security Act (Northern Ireland) 2002 (c. 10), s. 9(1), Sch. 1 para. 2(b); S.R. 2002/358, art. 2(c), Sch. Pt. II

[^key-001f964b89ecd1c3627d7ca3b6d5135c]: S. 36A repealed (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 9; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-0028382b2726e4585096266c7c5c564f]: Words in s. 167ZA(1) substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(8)(a); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

[^key-00402d2b8d72a37044564e1b9cbb944a]: Words in s. 77(9) substituted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 66(12)(b) (with regs. 6-9)

[^key-004e2bfcc1778aecd01760069eb9900b]: Words in s. 22(5) inserted (1.7.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 3 para. 3(3)(b); S.R. 2008/276, art. 2(2)(c), Sch. Pt. 1

[^key-009d3d0ca6b14de07e1ce19d6e628378]: Words in Sch. 1 para. 3(3) substituted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 2(2), 13; S.I. 2004/1943, art. 2(b)

[^key-017792d9fe41ce9031a5c6cfbc83f8f7]: Words in s. 20(1)(d) repealed (with effect from 14.8.2010) by Welfare Reform Act (Northern Ireland) 2010 (c. 13), s. 36(1)(p), Sch. 4 Pt. 2 (with ss. 14(2), 34(2)(a))

[^key-01b01d6e3c44fbbaee815127ea7305fb]: S. 11(4) substituted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 3(3)

[^key-01cf949261038b5fe929dc60f21785c5]: Sch. 11 para. 2(a) repealed (1.10.2006) by The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261), reg. 1(1), Sch. 7 para. 1(9), Sch. 8(1) (with reg. 50, Sch. 7 para. 1(10)(11))

[^key-021269c320979a0f75a78f2a47c32ab0]: S. 35(3A)-(3D) inserted (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 6(2), 23(1); S.R. 2015/86, art. 3(1)(e)

[^key-0241ffc9c17bf3a2575822594ff4ae24]: S. 167ZZ11(1) excluded (29.9.2023) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155), regs. 1, 25(1)

[^key-0254f7d13df93be29f9a78852ccf27ca]: Words in s. 73(5) repealed (8.10.2007) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 49(3), 60(1), Sch. 8; S.R. 2007/429, art. 2(1)(b)(e)

[^key-02845921f16d637d4c38094b67867cff]: Words in Sch. 4B para. 3(b) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(3)(b) (with s. 73); S.R. 2011/441, art. 2(c)(xii)

[^key-02b2ede9b0d38ac1db830de65f9ac878]: S. 44(7)(c) added (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 10(2)(b)

[^key-02c460ec95cbc3879c36b8980ea47b3b]: Words in Sch. 5 para. 3C(1)(b) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434), art. 1(2)(b)(3), Sch. paras. 6(e)(iii)(aa)

[^key-03588f606224a4e7ff864758b4011917]: Words in Sch. 5 para. 4(1A) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434), art. 1(3), Sch. para. 6(f)(iii)

[^key-03e7491ff8463de20c8f007236e7756c]: Words in s. 35B(1)(c) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 16, 35

[^key-04598eef6cfb82ea693690053fa27bf8]: Words in s. 88 substituted (6.4.2010 with savings until 6.4.2020) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 4(4), Sch. 1 para. 14 (with s. 4(5)-(8))

[^key-046beeade877f38ad931967ef91691e7]: Words in s. 109(6)(a) repealed (31.10.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), arts. 2(2), 70(1)(f); S.R. 2016/234, art. 3(2)(a)

[^key-0483823aa6f973b12c5992a9378f0869]: Sch. 5 para. 5A omitted (7.6.2012 for specified purposes) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), ss. 3(5), 34(3) (with s. 3(7)); S.R. 2012/233, art. 2(2)(c)

[^key-04c519d54af7256e628abcf9be29d618]: Words in s. 146(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 201(2)(a) (with Sch. 7)

[^key-050ab16a82c08fc0592fb42d7b7d204e]: S. 22(2B) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 10(1)(b)

[^key-052682cf7fef23819c67e4d70f4a7ebe]: Words in s. 20(1)(f)(ii) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 67; S.I. 2005/3255, art. 2(1), Sch.

[^key-053a1c7635df39c109024c9dfcbc1a15]: Words in Sch. 1 para. 3A(2) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 4(2)(a), 13; S.I. 2004/1943, art. 2(d)

[^key-059540832d978ef491021b4bc1245581]: Words in Sch. 5 para. 7B heading inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434), art. 1(2)(b)(3), Sch. para. 6(k)(i)

[^key-05bc4fbf74b7c724de4ebb79502b36fa]: Words in Sch. 2 para. 5(b) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 425(5)(b)(i) (with Sch. 2)

[^key-0665359b8ddc27e23dbf0de6452e2d76]: S. 129(4) repealed (7.4.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 30(1), 60(1), Sch. 8; S.R. 2008/93, art. 2(b)

[^key-06732822d2ae1448c73f12231baf9389]: Words in s. 62(1)(c) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434), art. 1(2)(a)(3), Sch. para. 5(a)

[^key-06fb025354f3f691d95aa986febf1866]: Words in s. 146(2) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 201(2)(b), Sch. 8 Pt. 1 (with Sch. 7)

[^key-0705b38f59ac64f9ed00340432da886c]: Words in s. 48B(6) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 53(5)

[^key-07a07e0497a27ddc84cf7b1423c4affe]: Words in s. 44A(1) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 31(3)

[^key-07bdb03a403cd9b902b1b926b292dfcc]: S. 11(5A)-(5C) inserted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 3(4)

[^key-08066d40d1720d345b253d35f41c44cd]: Words in Sch. 5 para. 7B(5) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434), art. 1(2)(b)(3), Sch. para. 6(k)(i)

[^key-08506642def22ae6e1b4edce19fcb492]: Words in Sch. 10 para. 2 cross-heading inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 44(3)

[^key-096fcd35c79ca175cfc751d4c4c02075]: Words in s. 167ZX(2)(a) substituted (27.1.2020) by Employment Act (Northern Ireland) 2016 (c. 15), ss. 25(2)(b), 29(2); S.R. 2020/1, art. 2(j)

[^key-097f79c8f2960e910eef0b6d6bc98841]: Sch. 2 para. 3(5)(c)-(e) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588), arts. 1, 3(3)(a)

[^key-09e1f2315b41aed9239fd1ef19239b33]: S. 72(6) repealed (8.10.2007) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 48(5), 60(1), Sch. 8; S.R. 2007/429, art. 2(1)(b)(e)

[^key-0a0c2b3425f0973531ea1c3e0db3bbdc]: S. 45(1)(b) and preceding word inserted (16.7.2015 for specified purposes, 12.10.2015 in so far as not already in force) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 15 para. 4(2)(b); S.R. 2015/307, art. 2(2)(l); S.R. 2015/329, art. 2(3)

[^key-0a3640d25039cd5c2e9c86bf8c92d9ef]: S. 167ZZ11(1) excluded (2.4.2023) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57), regs. 1, 25(1) (with regs. 30-37)

[^key-0ac2b1b61e67e72de1097bf557f079d3]: S. 55AA inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 5

[^key-0aef1e1f95595a7cbcdf1bda1aca1445]: Words in s. 10A(5) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 198(5) (with Sch. 7)

[^key-0b04519b95010a53778b5006df4aee26]: Sch. 5 para. 6 omitted (7.6.2012 for specified purposes) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), ss. 3(5), 34(3) (with s. 3(7)); S.R. 2012/233, art. 2(2)(c)

[^key-0b78285ef4ac1b7844491ea5ab6c6190]: S. 36 cross-heading substituted (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 7; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-0b85c926a5969b67bbf6a856e71e6f89]: Words in s. 39C(3) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 77(3)

[^key-0bcd9e12b1a125713a67b219cd998e37]: Words in Sch. 5 para. 2(3) substituted (with effect in relation to incremental periods beginning on or after 6.4.2005) by The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213), Sch. 2 para. 6(3) (with Sch. 2 para. 6(5) (as amended by S.I. 2005/255, art. 273(3)))

[^key-0c108ec581c123416e65e8c44c4f83c5]: Words in s. 52(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 84; S.I. 2005/3255, art. 2(1), Sch.

[^key-0c33d3efe3a5a6185663bcc34b83a81e]: Words in s. 167ZE(5) substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(12)(b); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

[^key-0c52f7d742e09c4a8bb5d1cc5b2e7ff2]: Sch. 5 para. 7C and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255), art. 1(4), Sch. 9 para. 11

[^key-0c607695c2276fa256f02efb0b5373a3]: Words in s. 136(1A) repealed (29.6.2007) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 50(b), 60(2)(a), Sch. 8

[^key-0c6248c1ccf83c4e96c9dacd7a1bd67e]: Sch. 4B para. 4 renumbered (6.4.2016) as Sch. 4B para. 4(1) by The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78), arts. 1, 2(5)(a)(i)

[^key-0d076c60bd185393c7925330683afc79]: Words in s. 133(2)(g) repealed (31.10.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), art. 2(2), Sch. 12 Pt. 6; S.R. 2016/234, art. 3(3)

[^key-0d7ed3c3342dd8ea34945e829f532bca]: Words in s. 30DD(6) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 5(2)

[^key-0d84afca4025822bd48340a803eb3f1b]: Ss. 4B, 4C inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 2(1), 9

[^key-0e9443d463d60bceaff1f010a7c49da8]: Words in s. 10ZB(2)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 197(3) (with Sch. 7)

[^key-0eacfa8c0c16f604111e54b54be6410d]: Words in s. 141A(2)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 101(2)(a); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-0eb77e642e9ed7cce82347aca011ec7e]: Words in s. 30B(3)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 69; S.I. 2005/3255, art. 2(1), Sch.

[^key-0eceb07e85301dc37d1cda7191af02ba]: Sch. 2 para. 9 and cross-heading omitted (13.3.2014) by virtue of National Insurance Contributions Act 2014 (c. 7), s. 17(2)(b)

[^key-0f7513d5ad7f9898e42a03a7f98ebf79]: S. 10ZA(1A) inserted (6.4.2020 except in relation to sporting testimonials which take place on or after 6.4.2020 but which were announced before 6.4.2020) by National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23), ss. 4(3), 5(3); S.I. 2020/285, reg. 3

[^key-0f862307ec1efa8b01ade25f7547bb5b]: Words in s. 114(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 33(3)

[^key-0faa0ecbb99a6a1042eeeb584137b220]: S. 72(1A) inserted (8.10.2007) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 48(2), 60(1); S.R. 2007/429, art. 2(1)(b)

[^key-0ff51b22b498b9af4efb63926f9ab37c]: Words in s. 60(4)(5) substituted (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 45; S.I. 2003/962, art. 2(3)(d)(iii)