Social Security Contributions and Benefits (Northern Ireland) Act 1992

[^key-2f276a20afcdeee2f24bb45885622077]: Word in s. 139(3)(c) repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 35(4)(c), Sch. 2 Pt. 2

[^key-2f2c97d9f81ac4c4a20cfa923220f0d7]: S. 167ZZ14(1)(2) modified (2.4.2023) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57), regs. 1, 21 (with regs. 30-37)

[^key-2f32f3e38d4aa68f71fba63361711b22]: S. 10 modified (with application in accordance with Sch. para. 1(1) of the amending Act) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), Sch. para. 1(3) (with Sch. para. 8)

[^key-2f74f985e9dba2cd102bf71e607e4da6]: Words in Sch. 4B para. 5(a) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(4) (with s. 73); S.R. 2011/441, art. 2(c)(xii)

[^key-2ff6c3f89eebd74ee2cbda4008860e21]: Words in s. 89(2) substituted (14.2.2006) by The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37), art. 1(1), Sch. para. 1(3)(c)(i)

[^key-301cc335704514f6089aba7a40c81278]: S. 15(4) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 424(4), Sch. 3 (with Sch. 2)

[^key-307f67bf9e3cafc0087b56537c7f1d56]: S. 39A(4A) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 74(6); S.I. 2005/3255, art. 2(1), Sch.

[^key-30937768aed2ec84927783d95958aab1]: Sch. 5 para. 3C restricted (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. 21

[^key-314a415885cf744b2ff069322e89137b]: S. 22(9) added (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 2 (with s. 73)

[^key-32737131249aa41c1f36eb6d931dd235]: Words in Sch. 4B para. 10(1)(a) repealed (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 10 Pt. 6 (with s. 73)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-3275588401c57f41ec14cdea1560eb01]: Sch. 1 para. 7B modified (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 55; S.I. 2013/279, art. 2

[^key-3374bd425789fb40b9290479d72577a2]: S. 78(5) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 67(2)

[^key-33904d9219bd96967ded2d1fabd463c6]: Words in s. 3(2) repealed (31.10.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), art. 2(2), Sch. 12 Pt. 6; S.R. 2016/234, art. 3(3)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-33bc5a310787ba62899938a774f118a8]: Words in Sch. 1 para. 6(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. 204(a) (with Sch. 7)

[^key-33bd0a3c3c2adc3127f3277e0179defb]: Words in Sch. 5 para. 4(3) 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)(iv)(bb)

[^key-34c3dd9c215f1c6a93262bffb94804ab]: Words in s. 1(3) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 48

[^key-35d27d24db03fb01a29bd4384db66e29]: Sch. 5 para. 7ZA inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 78(3)

[^key-35d5dc88fafcebbdb58b0f37d1273b74]: S. 45(2)(e) 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(3); S.R. 2015/307, art. 2(2)(l); S.R. 2015/329, art. 2(3)

[^key-36cb8a239e8b35b59b624c2281add97e]: Words in s. 139 heading substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 35(7)

[^key-36d43b159d07d77e913495407f41c421]: Words in s. 10 heading omitted (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 virtue of National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23), ss. 2(10), 5(3); S.I. 2020/285, reg. 2

[^key-372906145078641c9236920868594195]: Words in Sch. 4A para. 1(7)(b) 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-37430e419106580173be8023ef5febd7]: Words in Sch. 1 para. 3A(2A) inserted (with retrospective effect in accordance with s. 6(4) of the amending Act) by National Insurance Contributions Act 2006 (c. 10), ss. 6(2)(a), 9

[^key-374bc6b2c9ef98595639b72576c9c53c]: Words in Sch. 2 para. 3(2)(a) inserted (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)(ii) (with Sch. 2)

[^key-37c33bd339009806d6583ca9d9239738]: S. 30C modified (31.3.2003) by The Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 (S.I. 2003/962), art. 5(2)

[^key-37cd24ef458bd3ea9445aeea489a3895]: Words in s. 161(1) substituted (1.9.2006) by The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947), arts. 1(3), 3; S.R. 2006/344, art. 2(a)

[^key-37d45e07f4722cb43230788a146902c0]: S. 140(1) repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 36(2), Sch. 2 Pt. 2

[^key-3816246bbebdafe94b76952f4fbd9585]: Sum in s. 18(1)(c) substituted (6.4.2023) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 2(3)(4)

[^key-38abe43a4c84dd9117b25f7e5f549404]: Act modified (1.6.2007) by The Social Security (Netherlands) Order (Northern Ireland) 2007 (S.R. 2007/295), art. 2

[^key-38e9c73aa0a86961769a85164e5f8715]: Words in s. 159(1) substituted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 15(4), Sch. 2 para. 9

[^key-394e540ca3e061c617e73550e3ada4e1]: S. 64(1A) inserted (2.5.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), art. 2(2), Sch. 9 para. 4(3); S.R. 2016/215, art. 2(5)(h)(i)

[^key-396e8e655884c7f5479e3b2ffd0fcd16]: S. 22(5ZA)-(5ZB) inserted (25.2.2016 for specified purposes, 6.4.2016 in so far as not already in force) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 6(3); S.R. 2016/68, art. 2(f)

[^key-397d197c334040aea7cb321a7c3e4530]: S. 39A(5)(b) and preceding word substituted for s. 39A(5)(b)(c) (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(4) (with regs. 6-9)

[^key-399b158dc448cf935d9d7ed7869a4215]: Sch. 3 para. 5(6A)(6B) inserted (27.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 3 para. 3(13); S.R. 2008/276, art. 2(2)(d), Sch. Pt. 2

[^key-3a13235a2a5bf840fe598a0924b942a6]: S. 48B(9)(10) added (6.4.2016) by The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78), arts. 1, 2(3)

[^key-3a361a0bafb3922ac460aad84fa66dff]: Words in s. 55A(3) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 4(3)

[^key-3a7e6a09a29428f9706b7fe9e1404cb7]: S. 123(1A)(1B) inserted (13.8.2010) by Welfare Reform Act (Northern Ireland) 2010 (c. 13), ss. 3(1), 36(1)(b)

[^key-3ad6abd42be01aa9919791832a9e9f29]: S. 48A(1)(3) applied (with modifications) (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.)), ss. 8(1)(e), 9, 53(3), Sch. 5 (with s. 8(9)(b))

[^key-3b4797faf857fcf208c634226ed79daf]: Act modified (6.4.2016) by The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2016 (S.R. 2016/188), arts. 1, 2, Sch. 1, Sch. 2

[^key-3bc3f2315c1d058bf996fd9db3249f2f]: S. 141A(6) omitted (13.1.2020) by virtue of The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 66(15)(c) (with regs. 6-9)

[^key-3c1ec034bd6f30b7d8d7339e25457373]: Sch. 5 para. 8(3) repealed (6.4.2010) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 2(5), Sch. 1 para. 8, Sch. 6 Pt. 1

[^key-3c95a4a147c1e3f58f19add66a61e2cc]: Words in Sch. 7 para. 19 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 42(7)

[^key-3ca1de159006ec8185da554d0465b668]: S. 67(2)-(6) substituted for s. 67(2) (8.10.2007 for specified purposes, 29.10.2007 in so far as not already in force) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 54(1), 60(1); S.R. 2007/429, art. 2(1)(c)(2)

[^key-3ca65f8ab9a27d1c79ad2aeb9802de9f]: Words in s. 145(3)(b) repealed (6.4.2010 with savings until 6.4.2020) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 4(4), Sch. 1 para. 17, Sch. 6 Pt. 2 (with s. 4(5)-(8))

[^key-3cc4ec7bf710a412bc52dc982fe60f5f]: Words in s. 125(3)(c) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 97; S.I. 2005/3255, art. 2(1), Sch.

[^key-3d80b9ab29e2869f1652699f21d65ccb]: S. 23(3A) inserted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 3(3) (with s. 73)

[^key-3d825c089da461e4e37dc1b10d6ed567]: Sch. 1 para. 3A(2A)(2B) inserted (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)(b), 13; S.I. 2004/1943, art. 2(d)

[^key-3ddaffc208e0d8518f5144f0ef17a7e9]: S. 103(6) modified (6.4.2006) by The Social Security (Industrial Injuries) (Prescribed Diseases) Regulations (Northern Ireland) 1986 (S.R. 1986/179), art. 18B(2)(a) (as inserted by S.R. 2006/96, regs. 1, 2(3))

[^key-3ddff79fda9d2e5046296310546031c6]: S. 167ZZ9 applied (2.4.2023) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57), regs. 1, 17(b) (with regs. 30-37)

[^key-3df93b67d7568aa87184cabeede823f5]: S. 12(5) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 13(5), 36

[^key-3e9a9b03538ffe56f9ed86bec92d87c7]: S. 167ZZ9 modified (2.4.2023) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57), regs. 1, 16(1) (with regs. 30-37)

[^key-3ea4e8a2f2cc302006d7e577987c8e73]: S. 73(5A) inserted (8.10.2007) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 49(4), 60(1); S.R. 2007/429, art. 2(1)(b)

[^key-3eae62b239aad4abd35e938b251b0920]: Words in Sch. 4B para. 8(3) inserted (6.4.2016) by The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78), arts. 1, 2(5)(b)(i)

[^key-3eb951a206efe648952192bba46a49f0]: Words in s. 21(1) inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102), regs. 1(1), 2(2)

[^key-3ed205d80c63066631a9f4b2cce3a5ea]: Words in Sch. 2 para. 3(1)(a) 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)(a)(ii) (with Sch. 2)

[^key-3eedaf652e37c772a8d5a1bb67afd842]: S. 39C(5) omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 14(3); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-3f37f2dab341358501f341907e7c7e0e]: Words in Sch. 2 para. 3(4)(5) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 425(4), Sch. 3 (with Sch. 2)

[^key-3f40201c4e8f9ba7240dd7a6561a047a]: Word in s. 13(2) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 4

[^key-3f5d8b09fce69dc5ca4f81f0ff46fe1f]: Words in s. 133(1) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 99(2); S.I. 2005/3255, art. 2(1), Sch.

[^key-3f7295f9b2a8a768c240ff1aaf8e4d2c]: Words in s. 167ZT heading substituted (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 11(3)(a), 23(1); S.R. 2015/86, art. 3(1)(i)

[^key-3f7b37ee57c137d74f53fd469b3f7cbb]: S. 4A(2A)(2B) inserted (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(2)

[^key-402fc9f81f893adecdd29c5affadf57a]: Words in s. 121(1) inserted (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(4)(b)

[^key-4047244455168b4e8c161dca77cec67f]: Words in s. 142(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 39(2)

[^key-40dcbb8d753dc9dca5ca0faf7789cdf8]: Sch. 3 para. 5A(1)(b) substituted for Sch. 3 para. 5A(1)(b)(c) (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 58(3)

[^key-4183ae956bfc049a481e309c0f6390ff]: Words in s. 167ZS(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(7)(a) (with reg. 50, Sch. 7 para. 1(8))

[^key-4201f535a94d17fec5fc4f945f5d8754]: Words in s. 139(4) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 35(5)(a)

[^key-4261ee13c217b7b5b0afd8f71cfdbc30]: Words in s. 37(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 28(3)(c)

[^key-4283ce715d3c32affa72103f20fe8516]: Act modified (1.12.1995) by The Social Security (Canada) Order (Northern Ireland) 1995 (S.R. 1995/405), art. 2 (as amended (15.7.2015) by S.R. 2015/281, reg. 3(2))

[^key-42907c8799c4dd3bc13a7bdbda9326d3]: S. 138 applied (with modifications) (1.4.2007) by The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204), regs. 1(1), 15

[^key-42a23b21a25c844a50b226aed853abf8]: S. 77: transfer of functions (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 49(2)(a), 61 (with s. 54(1)(3)(4)(6)(8)); S.I. 2003/392, art. 2

[^key-42e0682e3e71e6783b3e83a114db9dd7]: Pt. 12ZD modified (29.9.2023) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155), regs. 1, 18(1)

[^key-432994c376ce47bf9fa463ab35d30ca6]: Words in s. 121(1) 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. 17(a)

[^key-4380806b81c661823d2cf98964e81efc]: S. 65(7) added (31.10.2011) by The Social Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/356), regs. 1, 2(2)

[^key-44a27ae42818cf226a2e5d64a05fc359]: Words in s. 60(2) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 85(b); S.I. 2005/3255, art. 2(1), Sch.

[^key-44a8d328dd445fafca28d93d02201c98]: Figure in s. 123(1A)(b) substituted (16.1.2017) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), arts. 2(2), 64(1); S.R. 2016/46, art. 5(b)

[^key-44adf70f0a4d67142dbebe1f46f75f4e]: S. 48A(6B) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 39(4)

[^key-44d7ba4ba18e431a97f35b9b40be8909]: S. 167ZZ9 modified (3.10.2022) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238), regs. 1, 16(1) (with regs. 30-37)

[^key-44e31d8c8292e3a5bb5100388283936d]: Words in Sch. 1 heading substituted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 21; S.I. 2015/1670, art. 2(b)

[^key-44f03daedfc9d7371cfb05e31fd7b1b0]: S. 10 modified (with application in accordance with Sch. para. 2(1) of the amending Act) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), Sch. para. 2(3) (with Sch. para. 8)

[^key-4501518802b5b810d14d7a6a014174e2]: Words in Sch. 7 para. 6(1) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 42(4)(b)

[^key-450faa4b6ec97cf1dc2cc574fb81d0b6]: Words in Sch. 5 para. 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(2)(b) (with Sch. 2 para. 6(5) (as amended by S.I. 2005/255, art. 273(3)))

[^key-455f46005bd45c101dec5525444b17af]: Words in s. 167ZS(2)(a) substituted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 15(4), Sch. 2 para. 12

[^key-45b1a596a138b3ba4665d130564265b8]: Words in s. 10(1)(c) 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(4) (with Sch. 7)

[^key-46368b052c5eedb018ffe960d7d35fbf]: Words in Sch. 9 para. 1(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 43(2)(b)

[^key-467e0167d375884e4751156eee03d3ed]: S. 83 repealed (6.4.2010 with savings until 6.4.2020) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 4(1)(a), Sch. 6 Pt. 2 (with s. 4(5)-(8))

[^key-4686e9a083b8f92676f8cb87282b2e46]: S. 167ZEA cross-heading repealed (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(13), Sch. 2; S.R. 2015/86, art. 4(2)(b)(3) (with art. 7(2))

[^key-46b2a7ab416399cd7132ad0fc6038521]: Words in s. 77(6)(a)(ii) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 88(a); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-46b5dd2f727ccb24226a65ae6227d63c]: S. 48AA(9) 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(7)(b) (with regs. 6-9)

[^key-46b63ae00fd190d4295ba32d34778a5c]: Word in s. 55B(8) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 6(4)

[^key-46e85770f8bbfe70cccd0cd68d681660]: S. 89(3) added (14.2.2006) by The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37), art. 1(1), Sch. para. 1(3)(d)

[^key-470f99f0adff9ac3f15b0fc705c360ad]: Words in s. 46(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 77(c); S.I. 2005/3255, art. 2(1), Sch.

[^key-4737e71a6e2ef33ee94e280292d1df2e]: S. 14A(1)(1A) substituted for s. 14A(1) (12.10.2015 for E.W.S. and coming into force for N.I in accordance with reg. 1(3) of the amending S.I.) by The Social Security Class 3A Contributions (Amendment) Regulations 2014 (S.I. 2014/2746), regs. 1(2)(3), 3

[^key-47eaaf61221446b36463904e0988cd31]: S. 167ZZ12(8) excluded (2.4.2023) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57), regs. 1, 10(1) (with regs. 30-37)

[^key-490de21ddc61b654676b002456e4b6cc]: Words in s. 172(11B) inserted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 18(3)(b)(7)

[^key-49292be53b497409c4648495fa997711]: Words in s. 39(1)(2)(3) amendment continued (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 39; S.I. 2003/962, art. 2(3)(d)(iii)

[^key-493af2dcc4458bfa06b49ea80cf803af]: Words in s. 55A(2) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 4(3)

[^key-49772f129088ca2b9c8596dd78235bdf]: Words in s. 167ZC(1) substituted (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)(a), 23(1); S.R. 2015/86, art. 3(1)(j) (with art. 6(1))

[^key-49ca051cb0718d97e5c764d0664d2e2d]: Pt. 12ZD excluded (2.4.2023) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57), regs. 1, 11(5) (with regs. 30-37)

[^key-49f621b87ee07ff78d72ea24502005ce]: Words in s. 5(1) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), ss. 2(1)(a), 6(1), Sch. 2

[^key-4a045f736ce6f0948ced9461e437ac09]: S. 162(1A) inserted (1.10.2006) by The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947), art. 1(3), Sch. 1 para. 7(2); S.R. 2006/344, art. 3(c)

[^key-4a3d007e1a1a9f34789661255d27c5f3]: Words in Sch. 5 para. 6A(2)(c) 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)(f) (with regs. 6-9)

[^key-4a8ea3fc8412e653c3be4cc7957d4260]: Words in Sch. 5 para. 4(3)(a) 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)(cc)

[^key-4ab1d55798f731e1e1e4e6ebad3a4e5f]: Words in s. 44A(2)(d)(i) substituted (28.6.2010) by The Social Security (Miscellaneous Amendments No. 4) Regulations (Northern Ireland) 2010 (S.R. 2010/200), regs. 1, 2

[^key-4ac2a1506239263572bf26c1dba4e651]: S. 44A(7) 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)(b)

[^key-4ac7b2f4c9d21239ff12e5a914c876ca]: S. 129(2A) and preceding words inserted (1.4.2003) by The Housing Support Services (Northern Ireland) Order 2002 (S.I. 2002/3154), arts. 1(2), 8(1); S.R. 2003/171, art. 2

[^key-4ad6a345cd315fd7ac1427eda1a49b7b]: Act modified (6.4.2016) by The Social Security (Reciprocal Agreement) (Isle of Man) Order (Northern Ireland) 2016 (S.R. 2016/189), arts. 1, 2

[^key-4aeaf9cd2ded401ba555477aef7ffc8a]: Words in s. 51(2) 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(9)(c) (with regs. 6-9)

[^key-4b24847fbc3faa369e7d763696c9291b]: Word in s. 1(2) omitted (12.10.2015) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 16(2)(a); S.I. 2015/1670, art. 2(b)

[^key-4b28b39f866633455437f564c3d19d5b]: Words in s. 141A(5) omitted (13.1.2020) by virtue of The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 66(15)(b)(i) (with regs. 6-9)

[^key-4bab43664d588438805c89bd4e862681]: Words in s. 44(3)(b) inserted (12.10.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 15 para. 3(a); S.R. 2015/329, art. 2(3)

[^key-4bc3d702b918f5301f53ed835812c106]: Words in s. 10(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. 195(6) (with Sch. 7)

[^key-4c42360cdf49608bf0dcfe1bcd7855eb]: S. 111 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-4c51cc06c7b649660711ffaaf474f984]: Act modified (1.1.2021) by The Social Security (Norway) Order (Northern Ireland) 2020 (S.R. 2020/357), arts. 1(2), 2, Sch.

[^key-4d10862cdece01025d907671e17ce473]: Sch. 3 para. 5(1) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 58(2)

[^key-4d1d3a8a3aa6cab0865a21450d7c62cb]: Words in Sch. 5 para. 2(5)(a) 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(b)

[^key-4d40d0480ff7af07aa0dee5c668810ab]: S. 39C(1A)(2) substituted for s. 39C(2) (with effect in relation to the tax year 2010–11 and subsequent tax years) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 6(2)(a) (with s. 6(3)); S.I. 2010/2650

[^key-4d82104c7bd398fddabc88901123116b]: Words in Sch. 5 para. 2(5)(b) 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. 5(1) (with Sch. 9 para. 5(2))

[^key-4d977ee416e629f0f7cf448772cd08b2]: S. 48(1) modified (6.4.2016) in accordance with Pensions Act (Northern Ireland) 2015 (c. 5), ss. 8(1)(e), 9, 53(3), Sch. 5 (with s. 8(9)(b))

[^key-4dce6e9f50a166295565b0c4596ddb3e]: S. 141A inserted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), s. 55(1)(b)(2), 61; S.I. 2003/392, art. 2

[^key-4def2b6f0dc761930746eca8822c83de]: S. 167ZZ9 modified (3.10.2022) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238), regs. 1, 12(1) (with regs. 30-37)

[^key-4e3082e3bc882c5f8ff04c8bde9cff0b]: S. 30A 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-4ec46f93894ad477ca399f79e89ef3fe]: Words in s. 72(7) substituted (8.10.2007) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 48(6), 60(1); S.R. 2007/429, art. 2(1)(b)

[^key-4ec7c2ef6348820ac6241bafba6c944b]: Words in s. 167ZJ(5) substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(17)(a); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

[^key-4ed11a3cf29d4e52589a559af2442b25]: Sch. 11 para. 5A inserted (6.4.2007) by The Employment Equality (Age) (Consequential Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/225), regs. 1(1), 2(2)

[^key-4ee102b9af2d6c47cf038b0e6dc802c5]: S. 35(3)(a)(i)(ia) substituted for s. 35(3)(a)(i) (1.9.2006) by The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947), art. 1(3), Sch. 1 para. 5; S.R. 2006/344, art. 2(c)

[^key-4f0995dabf5e680eba0b86c0a55c6198]: Words in Sch. 5 para. 7(1) 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(i)(i)(aa)

[^key-4f7cc96a1d6baae47a0aac1960aba9ef]: Words in Sch. 5 para. 3C(5) substituted (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)(iv)(aa)

[^key-503c7afdf2079c8cb5b6a6befd6e3fa3]: Words in s. 10(8)(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. 195(11)(a) (with Sch. 7)

[^key-5068c13aedd3fd44ecc3fe31e679131a]: Words in s. 35A heading inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102), regs. 1(1), 2(4)

[^key-509e3cfa48ff55c54a03f924842333a0]: S. 47(3A)(3B) inserted (12.10.2015) by The Pensions (2015 Act) (Consequential Amendments) (Units of Additional Pension) Order (Northern Ireland) 2015 (S.R. 2015/308), arts. 1, 2(2)

[^key-50b731361aba083d5af0d765180c6512]: Words in s. 167(1)(a) substituted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 15(4), Sch. 2 para. 10

[^key-50f8438a4ace9f7716277aaf3b7bafdf]: S. 171(3)-(5) applied (30.6.2005 for specified purposes, 1.9.2005 in so far as not already in force) by Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11), ss. 6(5), 9(3); S.R. 2005/319, art. 2

[^key-514a6f5a769510548930efa8f8aabadb]: Words in s. 37(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 72(2); S.I. 2005/3255, art. 2(1), Sch.

[^key-515777c35c720b1f9b704545865402ba]: Words in s. 48BB(1)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 81(4); S.I. 2005/3255, art. 2(1), Sch.

[^key-51b3625fabda6819eb06c75045019116]: 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)(a) (with regs. 6-9)

[^key-51d484eb3ca590ab883793912680c16d]: Word in Sch. 5 para. 5A(3) 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)(c) (with regs. 6-9)

[^key-5230bc723bed28e7e3ae75da2a77e298]: S. 48B(11) 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(8)(b) (with regs. 6-9)

[^key-525a46dcbf7b18fd37beb347a7668474]: Figure in Sch. 3 para. 5A(1)(b) 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(17) (with regs. 6-9)

[^key-527272c64c473f96bd72489013683cad]: Words in s. 11(7) 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(5)

[^key-52836aeedbac78c42a7f03b90669e39d]: S. 89(1A) inserted (14.2.2006) by The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37), art. 1(1), Sch. para. 1(3)(b)

[^key-5290157896ca486f05179e17a38399ff]: S. 161(2)(3) substituted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947), art. 1(3), Sch. 1 para. 6(2); S.R. 2006/344, arts. 2(d), 3(b)