Social Security Contributions and Benefits (Northern Ireland) Act 1992

[^key-10364301662ac1e82b988fbc8e60ee0d]: Words in s. 167ZJ(1) substituted (1.10.2006) by The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261), reg. 1(1), Sch. 7 para. 1(5)(a) (with reg. 50, Sch. 7 para. 1(6))

[^key-107453b7c65c5e2147a67fe809049bf5]: Sch. 1 para. 3B(10) 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(3)(g), 13; S.I. 2004/1943, art. 2(d)

[^key-109e507cede3bf0f145a6b7e4426e977]: Sch. 5 paras. 3A, 3B 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. 7(1) (with Sch. 9 para. 7(2))

[^key-10ae8f488b15b3aacf67b291be232fe9]: Words in s. 167ZB(6) substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(9)(b); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

[^key-10feb5dd00e209897e98cf0060ab81b9]: S. 40 excluded (1.10.2010) by The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312), regs. 1, 22(a) (with reg. 3)

[^key-11008cc68af89f5c552e2385524f9d7e]: Words in s. 51A(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 83(a); S.I. 2005/3255, art. 2(1), Sch.

[^key-112532291e28d361b780c28fc0051489]: Words in s. 10(5) substituted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23), ss. 2(7), 5(3); S.I. 2020/285, reg. 2

[^key-117edced7f4c261f800423695f7eb007]: Words in s. 146(1)(bb) inserted (20.6.2016) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228), regs. 1, 5(4)

[^key-11b5123ecade03e9ecb83c742dae7510]: Words in s. 44(5A) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 5(2)

[^key-11e651298f87fdaba63ee3a7683c77eb]: Pt. 12ZD modified (6.4.2022) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167), regs. 1, 18(1)

[^key-11fef8690ce244c028159debd9259d31]: Words in s. 15(3A) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 424(3), Sch. 3 (with Sch. 2)

[^key-12052c345c82222f01ccee1cb651ca41]: Words in s. 10(1)(b)(ii) substituted (with effect for the tax year 2016-17 and subsequent tax years) by Finance Act 2015 (c. 11), s. 13(4), Sch. 1 para. 24(2)

[^key-123f9c0c22a08be1593f9b8412f3f301]: Ss. 61ZA-61ZC inserted (12.10.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 15 para. 6; S.R. 2015/329, art. 2(3)

[^key-1244d3263a96807c5e5c42812e9b9a9c]: S. 45AA inserted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 5(1) (with s. 73); S.R. 2011/441, art. 2(c)(v)

[^key-124e4ce40c20d180b37a83b368d3b42e]: Word in s. 48C(3) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 55(2)

[^key-125d9684d9ba9555fc572573e961ee68]: Words in s. 167ZD(2) substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(11)(b)(ii); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

[^key-126fda442bb48c9a6d86c1a0dffefbf0]: Pt. 12ZD modified (2.4.2023) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57), regs. 1, 18(1) (with regs. 30-37)

[^key-12ba85549c7118c9919e8aa5bb819ed0]: Words in s. 46(2) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 51

[^key-12ea2183ca8db5d04908cd9964a42db5]: Words in Sch. 9 para. 1(2) substituted (1.4.2022) by virtue of Health and Social Care Act (Northern Ireland) 2022 (c. 3), s. 8(1)(b), Sch. 1 para. 151(b); S.R. 2022/102, art. 2(b)

[^key-1307eed68b875e09c360d12716b2a306]: Sch. 2 para. 3(2)(c) 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)(iv), Sch. 3 Pt. 1 (with Sch. 2)

[^key-13f22be4ba2436d6e8b986cc66fc1a80]: S. 39(3) repealed (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 3(b), Sch. 6 Pt. 4

[^key-13f41f6d7399e47a9f921df274fbc2fd]: S. 167ZZ17(6) modified (29.9.2023) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155), regs. 1, 19(1)

[^key-148c6f4baa54a69807f55837603ee7b1]: Word in s. 55A(4) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 4(4)

[^key-1498d69dd4c2b654b8f2bdc377340341]: S. 132(1) applied (with modifications) (1.4.2007) by The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 (S.R. 2007/203), regs. 1(1), 18

[^key-14b61e4b6a10fadf8885a7175f96764c]: Words in s. 167(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 48; S.I. 2005/1126, art. 2(2)(h)

[^key-14bfce8f0fcc17e63ef9c588b690da6c]: S. 167ZZ14(1)(2) modified (6.4.2022) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167), regs. 1, 21

[^key-14ef2d462c74de2d1b6422d6aaeb8da5]: Sch. 8 repealed (31.10.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), arts. 2(2), 70(2); S.R. 2016/234, art. 3(2)(a)

[^key-150c9c0dba230ec8d0f78db292826510]: Words in s. 15(2) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 424(3), Sch. 3 (with Sch. 2)

[^key-1515d78fa726e8bf2cb74a487d1841e7]: Pt. 12ZA title substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(6); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

[^key-15ae295bbe8592881e161f3b4d2e89ae]: S. 123(7) added (27.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 3 para. 3(10); S.R. 2008/276, art. 2(2)(d), Sch. Pt. 2

[^key-1650333053e9ea468060a3d461617deb]: Words in s. 167ZD(1) substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(11)(a); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

[^key-166c86d1c1afe793153a639b3d570ebe]: Words in s. 91(1)(b) repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1 (with savings in S.R. 2003/212, art. 2)

[^key-167192a4352adf93dade8c32f2a00844]: Words in s. 77(2) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(3)

[^key-1681ada22453db68e62ee2176c825921]: Words in s. 4A(3)(b) substituted (24.7.2007) by The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072), arts. 1, 2(3)(b)

[^key-168d9a43c8b81789b805fb8d33f9564e]: S. 4(1)(a)(vi) and word inserted (23.3.2022) by Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 4, 5(5)(6), Sch. para. 4(b); S.R. 2022/136, arts. 2, 3

[^key-178249c9b3d2c286833783f3cada6da6]: Words in s. 143(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 40(3)

[^key-17d5e2fdbcb572162c84cdaaafff4334]: Ss. 48A, 48AA substituted for s. 48A (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 52

[^key-17d65116bf3590f026725b25fc70aef4]: Words in s. 146(2) substituted (13.8.2010) by Welfare Reform Act (Northern Ireland) 2010 (c. 13), ss. 30(3), 36(1)(m)

[^key-17fa9e6205d954ab2ee392412d1496db]: S. 77(2) modified (7.4.2003) by The Guardians Allowance (General) Regulations 2003 (S.I. 2003/495), regs. 1, 3-6

[^key-185d76827b765ae335961c72e5b2bc44]: Words in Sch. 4A para. 1(7)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 104(3); S.I. 2005/3255, art. 2(1), Sch.

[^key-1914d811152ec327fbf98489ba0f8a95]: Sch. 5 para. 1 substituted (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. 4

[^key-1966aab9d1e19ce816d692a09a47547e]: Words in Sch. 1 para. 7(1)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 204(d) (with Sch. 7)

[^key-196faa8cdf1ffc664a5a5fd0e7f5f781]: Words in s. 167ZE(7) substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(12)(c); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

[^key-1a29684586bd472be4a22499330a9623]: Words in s. 1(4)(a) substituted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 16(3); S.I. 2015/1670, art. 2(b)

[^key-1acb2d5fdcd84e71ad5e699c3f602139]: S. 167ZZ9 modified (29.9.2023) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155), regs. 1, 16(1)

[^key-1b2bd9d12120ef56338ed2c984f58783]: Word in s. 1(2)(c) omitted (with effect for the tax year 2015-16 and subsequent tax years) by virtue of National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 11, 35

[^key-1b4d81e4b583751925f720048ca07fcb]: Words in Sch. 5 para. 7A cross-heading inserted (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(j)(i)

[^key-1b71fcd59635c060b4f85fefec09825b]: Words in Sch. 5 para. 4(3) inserted (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)(iv)(aa)

[^key-1b929e36968c2de6eb91c4463864e81c]: S. 136(3) substituted (29.6.2007) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(2)(c), Sch. 7 para. 1(3)

[^key-1c0059754b33590ec8b012f2b6856e8b]: Words in s. 4C(11) substituted (23.3.2022) by Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 4, 5(5)(6), Sch. para. 6; S.R. 2022/136, arts. 2, 3

[^key-1c4107e12f545b7c2ec230d4241aed45]: Word in s. 123(1) repealed (6.10.2003) by State Pension Credit Act (Northern Ireland) 2002 (c. 14), s. 21(2), Sch. 3; S.R. 2003/373, art. 2

[^key-1c7bf76a22c7f51b257d752f249d682d]: S. 138 substituted (24.3.2005 for specified purposes, 10.4.2006 in so far as not already in force) by Child Benefit Act 2005 (c. 6), ss. 2(2), 6

[^key-1c946328acfacc2f645ebf0ae71b81ed]: S. 121(6A) inserted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 102(4)(b), 118(2) (with s. 73)

[^key-1c98638dd0944581362ee64acb1981a9]: Words in s. 10(2) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23), ss. 2(3), 5(3); S.I. 2020/285, reg. 2

[^key-1ccfeb3214ac50f24f22c9ad072676be]: S. 167ZZ9 applied (6.4.2022) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167), regs. 1, 17(b)

[^key-1ceb2829b6f5c774bff8a2388dab20a7]: Words in s. 10A(4) 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(4) (with Sch. 7)

[^key-1cee86c1159e2f49f01d9a332f12dfcb]: Words in s. 79(1) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 70

[^key-1d0a14b9ae30b379ae81bfd727598730]: Words in s. 137 substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), ss. 2(1)(b), 6(2)

[^key-1d14f68eb48148c6c8dacd802befe5bc]: Words in Sch. 9 para. 3 inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 106; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-1d47e38dbcf65c664afed22686fd8b8f]: S. 167ZC(1A) inserted (15.3.2015 except in relation to children whose expected week of birth ends on or before 4.4.2015 and children placed for adoption on or before 4.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 12(2)(b), 23(1); S.R. 2015/86, art. 3(1)(j) (with art. 6(1))

[^key-1d80bc0f2efb10525b4907bed87385fb]: S. 167ZZ12(8) excluded (6.4.2022) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167), regs. 1, 10(1)

[^key-1de14ed459a53c23a863d267ea6737a9]: S. 44A(4A) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 31(4)

[^key-1e697a43f3ea5f4fe6c1e479ec3cadc7]: S. 35(6A)(6B) inserted (6.4.2003) by Social Security Act (Northern Ireland) 2002 (c. 10), s. 9(1), Sch. 1 para. 2(c); S.R. 2002/358, art. 2(c), Sch. Pt. II

[^key-1e75c900ae9d2f833612d6591d783381]: Words in s. 139(3)(a) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 35(4)(b)

[^key-1e8f41a43ddff9aa80b1bca7126337e1]: Words in s. 89(1A) substituted (6.4.2010 with savings until 6.4.2020) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 4(4), Sch. 1 para. 15 (with s. 4(5)-(8))

[^key-1eaf316550898f411de696856abc806d]: Sums in Sch. 7 para. 4(4)(b) substituted (11.4.2012) by The Social Security (Industrial Injuries) (Dependency) (Permitted Earnings Limits) Order (Northern Ireland) 2012 (S.R. 2012/118), arts. 1, 2(b)

[^key-1ed547c2600833a1b5e3d56fd6455f40]: Sch. 4A para. 2(6)(d) repealed (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 10 Pt. 6 (with s. 73)

[^key-1f0c61522f99adaf0ca359eb75f8977d]: Word in s. 123(1)(g) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 96; S.I. 2005/3255, art. 2(1), Sch.

[^key-2035fee3a9e7902877bbe9bd7edd8db7]: S. 84 repealed (6.4.2010 with savings until 6.4.2020) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 4(1)(b), Sch. 6 Pt. 2 (with s. 4(5)-(8))

[^key-20908e3d28816b53a1e4280778aaf5d3]: Words in s. 10ZB(2) substituted (with effect for the tax year 2016-17 and subsequent tax years) by Finance Act 2015 (c. 11), s. 13(4), Sch. 1 para. 24(3)(b)

[^key-20e5c6323251aeeddfdcf0687f4b0a5c]: Words in s. 43(3) substituted (17.2.2005) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255), arts. 1(3), 272(b)

[^key-213aea6603d19af45253737d23c1bb71]: Words in Sch. 5 para. 5A(1) 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(18)(b) (with regs. 6-9)

[^key-2140b344fba1464cfed2e11394f4b2fb]: Words in s. 172(11A) inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 2(2)(a), 9

[^key-215a3d6da570098601e5f1878c7bf08b]: Words in s. 160(10)(b) substituted (6.4.2003) by Social Security Act (Northern Ireland) 2002 (c. 10), s. 9(1), Sch. 1 para. 4; S.R. 2002/358, art. 2(c), Sch. Pt. II

[^key-2169166648fdd8cb36a89cfd8bfce353]: S. 54(3) repealed (6.4.2010) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 2(5), Sch. 1 para. 6, Sch. 6 Pt. 1

[^key-21a828f1272ea20ca51b8f97a937b877]: Sch. 4B para. 9(4) added (6.4.2016) by The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78), arts. 1, 2(5)(c)(ii)

[^key-21d8c78c4975ecaf4285de91fa92a85b]: Words in s. 10ZB(3) 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(5) (with Sch. 7)

[^key-21e2591c9038ad65b5de92d2f8d8210e]: S. 60A inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 5

[^key-2258f2cb7b6dd6b179b857c65c1c2d21]: S. 4C(5)(g)(h) repealed (6.4.2015) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 21(1), Sch. 4 para. 41(3)(b), Sch. 6 Pt. 7; S.R. 2012/115, art. 2(2)(a)(ii)(b)

[^key-22c1669dd13e847fa046846eaf29c2ce]: Words in s. 48B(8) substituted (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 15; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-2367f91d7de36a2f5fb693286a55739a]: Words in s. 44A(2)(d)(i) added (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286), regs. 1(b), 2(2)(a)(ii)

[^key-239a76c41e9403afc10263ea9598da07]: S. 48(2A) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 48(3)

[^key-23ad7c62045cb4c50a1d3b7f0eea2346]: Ss. 44B, 44C inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 7(1)

[^key-23c9fa60158c3dff7c0fbc10b41134de]: Word in s. 22(2)(a) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 6(2)(a)

[^key-240527b0e970d4b8565c8a8b36aefa98]: Words in Sch. 7 para. 16(2)(a) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 42(5)

[^key-2428b38d856196cb86d6ba17773ad1b2]: Word in s. 114(4) 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-243071adc2a1979a327fc2834fa62821]: Words in s. 48(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 78(2)(c); S.I. 2005/3255, art. 2(1), Sch.

[^key-2479c253361452789ea0db6a5fec23f6]: S. 167ZBA inserted (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 9(2), 23(1); S.R. 2015/86, art. 3(1)(g)

[^key-24852187f4d5c8767e03077d2b6d91fb]: Words in s. 39A(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 29(3)(a)

[^key-24bf7ca3fd04c8367269b75e23a1255e]: S. 44A(5A) inserted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 4(3) (with s. 73)

[^key-2509abb027df1ceb02bd31b3ab4eb3d0]: Words in Sch. 4A para. 2(4) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 8(2)(a)

[^key-25204489df5f4ac4ef34353aff7b8813]: S. 167ZZ11(1) excluded (6.4.2022) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167), regs. 1, 25(1)

[^key-253ceab620abcd0647ef795508d996dd]: S. 55A(1) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 4(2)

[^key-25a65af39809c079b3c03b8a9edb81c2]: Words in s. 167ZB(1) substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(9)(a); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

[^key-25b073d2d3e6e7dff49acb83ab800a63]: S. 66(2)(a) modified (6.4.2023) by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), reg. 4ZE(2)(b)(6) (as amended by S.I. 2023/264, regs. 1, 4)

[^key-25b4a49327299980de5a62c862285a4d]: Sch. 4A para. 8(4)(d) repealed (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 10 Pt. 6 (with s. 73)

[^key-26349336364aa96be060013909828939]: Words in Sch. 2 para. 3(2)(d) substituted (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)(v) (with Sch. 2)

[^key-263f5572077a43ac6adb137f213d0efe]: Words in s. 10(9)(a) substituted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23), ss. 2(8), 5(3); S.I. 2020/285, reg. 2

[^key-26c5c48c6ec99ec793fa81303b47129f]: Words in s. 12(8) substituted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 13(8)(b), 36

[^key-26effe0ba1e256167293cf27da990706]: Words in s. 140(2) repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 36(3), Sch. 2 Pt. 2

[^key-26fe400e3315d03449340d8287463499]: Ss. 167ZEA-167ZEE repealed (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 7, 23(1), Sch. 2; S.R. 2015/86, art. 4(1)(b)(3) (with art. 7(2))

[^key-27694aaa36c5d956f7e85942b12b118d]: Words in s. 44(6)(za) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 10(2)(a)

[^key-280e1968275d88cb70d21f494f33dfbe]: Words in s. 4C(5)(b) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 49

[^key-281d18a6411ce72aec78be57c2832d32]: Words in s. 9(1) substituted (6.4.2015) by National Insurance Contributions Act 2014 (c. 7), s. 9(7)(a)(12)

[^key-2893bd619a55f3182e7a845f2ba81e96]: Words in s. 89(1) repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1 (with savings in S.R. 2003/212, art. 2)

[^key-28fd079a19011ba7c633a2852e87067e]: Sch. 5 para. 7(3) inserted (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(18)(g) (with regs. 6-9)

[^key-290d01429babadcff29c9c6ab5ab7e83]: Words in s. 10ZA(1)(a) 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. 196(2) (with Sch. 7)

[^key-294a1ee9ccb41d77fa3d510479f57192]: 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(2)

[^key-29530ed5bcb20d2f0932a421e5bea5d2]: Words in s. 10(1) 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. 195(5) (with Sch. 7)

[^key-29597ddc2d1e8150d850a3fd5d5f449f]: S. 21(4) omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 4(3); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-299722656cf864ae80feda9483ff660f]: Words in s. 37 heading inserted (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 10(3); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-29b71cb206aa295603926a552e46cd0a]: Words in s. 172(2)(a) inserted (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 5(3), 23(1); S.R. 2015/86, art. 3(1)(d)

[^key-2a529473f3051847a969a6fe9962adb2]: Words in s. 45(3A)(b) added (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 9(3)

[^key-2a716d34a8961b2de1aa7f458fe3744f]: Words in s. 121(1) inserted (20.6.2016) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228), regs. 1, 5(3)

[^key-2a8509cebd6579e9b8782d27f6298443]: Words in Sch. 4B para. 8(1) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(6) (with s. 73); S.R. 2011/441, art. 2(c)(xii)

[^key-2a8fd8d50fe1d323572a02d872c54d29]: Words in s. 4A(1)(a) substituted (8.8.2003) by The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2003 (S.I. 2003/1884), arts. 1, 3

[^key-2a8fe93c4a04af86faae9063a729d6c7]: Words in s. 108(3) repealed (31.10.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), arts. 2(2), 70(1)(d); S.R. 2016/234, art. 3(2)(a)

[^key-2aae792b11d8c16dd19873d40041a491]: Figure in s. 39C(1) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 4(2)(c) (with s. 73); S.R. 2011/441, art. 2(c)(iv)

[^key-2ab62d9f91eba6e47ce39723747e67a4]: Word in s. 172(11A) inserted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 9(10)(11)(b)

[^key-2b17064c32073e553e62918e6b9e6fb5]: S. 167ZF cross-heading repealed (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(14), Sch. 2; S.R. 2015/86, art. 4(2)(b)(3) (with art. 7(2))

[^key-2b32449efcfa1cc0a4cf986f9268bfb5]: S. 22(8) added (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(4); S.R. 2008/276, art. 2(2)(c), Sch. Pt. 1

[^key-2b4acf10b564dfe7b13fcd1d14a067a7]: Words in Sch. 5 para. 4(4) inserted (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)(v)

[^key-2b5343be858f57a284e387e30b50fa58]: Word in s. 167ZZ(1)(a)(i) substituted (27.1.2020) by Employment Act (Northern Ireland) 2016 (c. 15), ss. 25(3)(a), 29(2); S.R. 2020/1, art. 2(j)

[^key-2b90bad08a72a2781990dcef55dbf847]: Sch. 3 para. 4 and cross-heading omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 18(2); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-2bb366aa8a3cb55c6dfab35874f90781]: S. 136A(2) substituted (16.12.2010) by Savings Accounts and Health in Pregnancy Grant Act 2010 (c. 36), ss. 3(2), 4(3)

[^key-2c11a606a9d510206f21874c7064ea51]: S. 73(9A) inserted (8.10.2007) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 49(5), 60(1); S.R. 2007/429, art. 2(1)(b)

[^key-2c3a892850594600b231238b0f238139]: Words in s. 141A(5) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 101(3); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-2c55a47514dabfef68d90b0aba1aa91e]: Words in Sch. 5 para. 3B(5)(b)(i) 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(d)

[^key-2c6014fffae70c61e79fdc5070dd7299]: Words in s. 141A heading inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 38(4)

[^key-2c6d4a8959603b765be30718a85636ab]: Words in Sch. 5 para. 2A 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(c)

[^key-2cb1170292ef35df54782cc6ea65a87e]: S. 19B inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 5

[^key-2cc55fcb911cc89234a8b1aa04c9bd3c]: S. 23A(1)(e) omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 6(2); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-2ccaa91cd3c1cd6deff92a34b7bdbb95]: Words in s. 77(8)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 88(b); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-2d362bc886efdf8552a690c1484b9832]: Words in s. 143(1) repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 40(2), Sch. 2 Pt. 2

[^key-2d4a1485ae5cf77ddc827b0948adcbc0]: Sch. 7 para. 4(3)(a)(ii) and preceding word substituted for Sch. 7 para. 4(3)(a)(ii)(iii) (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(19)(a) (with regs. 6-9)

[^key-2d954e5feb993ac309d10b3fc19f640c]: Sch. 1 para. 3B(14) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 174(4)

[^key-2dc382edd0e355d350ed6b1f11016882]: Sch. 2 para. 3(1) modified (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 3(5)

[^key-2dd3175d0accd78801aec73ba1cb8fae]: Words in s. 121(1) inserted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 19; S.I. 2015/1670, art. 2(b)

[^key-2e1fca437712ba770ea1a8b4a63ff076]: Words in Sch. 4B para. 3(a) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(3)(a) (with s. 73); S.R. 2011/441, art. 2(c)(xii)

[^key-2e20480977a3da8c3387d3d0760567dd]: Words in s. 121(1) omitted (with effect for the tax year 2016-17 and subsequent tax years) by virtue of Finance Act 2015 (c. 11), s. 13(4), Sch. 1 para. 24(4)(a)