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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
Source legislation.gov.uk
articles Not indexed
Reform history JSON API
838

Word in s. 114(4) repealed (with effect from 14.8.2010) by Welfare Reform Act (Northern Ireland) 2010 (c. 13), s. 36(1)(p), Sch. 4 Pt. 2 (with ss. 14(2), 34(2)(a))

841

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)

849

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)

850

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

851

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

857

Words in s. 89(1) repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1 (with savings in S.R. 2003/212, art. 2)

859

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)

861

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)

873

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

881

Words in s. 141A heading inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 38(4)

892

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)

895

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)

900

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

906

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)

910

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)

911

Words in s. 139 heading substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 35(7)

912

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

913

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.

914

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

915

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)

923

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)

929

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))

934

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)

935

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))

938

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)

941

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

946

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)

953

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)

955

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)

961

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

963

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)

969

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)

970

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)

972

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)))

974

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)

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