Social Security Contributions and Benefits (Northern Ireland) Act 1992

[^key-529f81729b3dbd78e7841aaa5d63fb07]: Words in s. 141A(2) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 101(2)(c); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-530140d328c40ff3d26b22b1dce01cdc]: Words in Sch. 5 para. 4(1A)(a) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 78(2)

[^key-53229d29f863483f70024394399aedf8]: Words in Sch. 1 para. 3B(7B) inserted (with retrospective effect in accordance with s. 6(4) of the amending Act) by National Insurance Contributions Act 2006 (c. 10), ss. 6(3)(a), 9

[^key-5326bcfc1dddae4480fa447dbedb8151]: S. 144(2ZA) inserted (20.12.2013) by The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) (Northern Ireland) Order 2013 (S.I. 2013/3233), arts. 1, 2(3)

[^key-5393f794c6f31a1e0499daa757f3cc0d]: S. 167ZL(4A) 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(16)(b) (with regs. 6-9)

[^key-53c6159fa62319a4a6e74bc6ec296479]: S. 167ZK(1) formed from s. 167ZK (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 11(2)(b), 23(1); S.R. 2015/86, art. 3(1)(i)

[^key-5410dc19f8b28bcff323d3fcef92af95]: Sch. 7 para. 4(3)(a) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 105(2); S.I. 2005/3255, art. 2(1), Sch.

[^key-541d0d0727b3fddda3c183ad1eedc17d]: Words in s. 44A(2)(d) inserted (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)(i)

[^key-542bd2c6543a89b796055dc647f23299]: Word in s. 172(11A) inserted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 13(6)(7)

[^key-5436ca32ca3943fce9f1fff39c95851d]: S. 90 repealed (with effect from 14.8.2010 and with savings until 6.4.2020) by Welfare Reform Act (Northern Ireland) 2010 (c. 13), ss. 14(1)(b), 36(1)(d)(p), Sch. 4 Pt. 2 (with ss. 14(2), 34(2)(a))

[^key-546092e343325754ad3fe4d0177ed441]: Words in s. 48C(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. 2

[^key-549511b71816e1bb00ec3729927e7e2e]: Words in s. 15(1)(b) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 424(2)(c) (with Sch. 2)

[^key-54c0e21a87ce8b31e82b2d277fd945c3]: Words in Sch. 5 para. 4(1) 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)(ii)(bb)

[^key-54c4ab2b9333f386ebc0a94bbf013ada]: Sch. 5 para. A1 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. 3

[^key-54dc14aa4ed2062afe527cc6d83308f6]: Words in s. 77(7) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(7)

[^key-551ea7123ffbe3e745acd4eb5ea12427]: Words in s. 37(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 28(3)(b)

[^key-5521ad11c50844f5c0437f45d15a2690]: Sch. 1 para. 1(6) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 53

[^key-559a0bd8b3820b43b58bd09bec7fd7f3]: S. 52(3A)(3B) inserted (12.10.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 15 para. 5; S.R. 2015/329, art. 2(3)

[^key-55cae480e0e0bd1e16a16619ff196f0c]: S. 161(3A)-(3D) inserted (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 6(4), 23(1); S.R. 2015/86, art. 3(1)(e)

[^key-55db6f477ac4e7a351155cff85919f66]: Words in s. 12(2) 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(3), 36

[^key-55f72245d1d7a43787218264db456fcb]: Words in s. 62(1)(c) added (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(b)

[^key-55fb6197f3d53641aa0a67226306e920]: Pt. 12ZD modified (3.10.2022) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238), regs. 1, 11(4) (with regs. 30-37)

[^key-5667af4362d9231d08e5f485419f8c79]: Words in s. 146(2) inserted (27.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 3 para. 3(11)(b); S.R. 2008/276, art. 2(2)(d), Sch. Pt. 2

[^key-5688a595589cc582ef17b8084da04064]: Words in Sch. 4A para. 1(6) 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-568df1c3d605bb0eaa7ede617ca974a7]: Words in s. 44(3) inserted (12.10.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 15 para. 3(b); S.R. 2015/329, art. 2(3)

[^key-56d3f830e8b786024ddb87f324aca4d1]: Sch. 1 para. 3 applied (6.4.2007) by The Social Security Contributions (Consequential Provisions) Regulations 2007 (S.I. 2007/1056), regs. 1, 2(2)

[^key-56d5b1c5794844108560e5d2adc33f2e]: Words in s. 141A(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 38(2)(a)

[^key-575adbc548b01dafb187e764a6984b0c]: Words in s. 146(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 102(2)(b); S.I. 2005/3255, art. 2(1), Sch.

[^key-57677509e0d0b346f1eec79518d9af31]: 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)(i); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

[^key-5795db3269a2298633014ce5c8c1ff89]: Words in Sch. 2 para. 3(2)(b) 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)(iii) (with Sch. 2)

[^key-57ee513c96a33f5fb04c3ad9e98a121c]: Words in s. 39A(3) repealed (7.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 47, 60(1), Sch. 8; S.R. 2008/339, art. 2(3)(a) (with art. 3(3))

[^key-57effb7e412ea51e4288793bb416b9a4]: S. 48B(3A) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 53(3)

[^key-58298d9da23c33f7ba2e88921f4ec19b]: Words in s. 77(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(4)(a)

[^key-584f4b123a63a3853f5cdd196420981c]: S. 167ZE(10A) inserted (1.10.2006) by The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947), art. 1(3), Sch. 1 para. 15(3); S.R. 2006/344, art. 3(c)

[^key-5884701bb9111424756bc1ab113b5968]: Word in s. 4(1)(a) omitted (23.3.2022) by virtue of Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 4, 5(5)(6), Sch. para. 4(a); S.R. 2022/136, arts. 2, 3

[^key-589f1de0bb4e08e10515d4dce030182b]: S. 12(7) 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(7), 36

[^key-58b5c142800e0d5232fee0c96286b796]: Words in Sch. 1 para. 3B(7)(b) 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)(e), 13; S.I. 2004/1943, art. 2(d)

[^key-58fb35c7d2599c4d8c8c09e001f30f3f]: Words in s. 20(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-58fd16651525ca3437df1564510ecee6]: Words in s. 167ZC(2) substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(10)(b); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

[^key-5913bd9107b99b70b0882ff6a11ff049]: Words in Sch. 5 para. 5(1)(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(g)(i)(bb)

[^key-594c06259f8982b2c32b98ac4188a50d]: Words in s. 48(5)(a)(i) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 39(2)

[^key-59ad9e3a65ad5ad14ff1d04127359b14]: Words in s. 167ZE(2) substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(12)(a); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

[^key-59e8f1272274ff70cab8da2e6d6c58ed]: Sch. 13 para. 3(2A) inserted (1.10.2006) by The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947), art. 1(3), Sch. 1 para. 22; S.R. 2006/344, art. 3(c)

[^key-5a02139f86b416ffd05d5e4a0dd3a660]: Words in s. 141A(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 38(2)(b)

[^key-5a217aedd8e6afdda8990aacfa3ea2b0]: S. 10(7)-(7B) substituted for s. 10(7) (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(9) (with Sch. 7)

[^key-5a61e32ff2f093c2647c64902fd3f54d]: Words in s. 139(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 35(4)(a)

[^key-5a85f4aea41ec5d6b5b496481c3b34a0]: Words in s. 167ZC(1) substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(10)(a); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

[^key-5ace33a840c00a464fc66a2b4e689c59]: Word in s. 167ZZ(1)(a)(v) substituted (27.1.2020) by Employment Act (Northern Ireland) 2016 (c. 15), ss. 25(3)(c), 29(2); S.R. 2020/1, art. 2(j)

[^key-5ad1748968a45b4862814461b3976ffe]: S. 4(4)(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. 193(2) (with Sch. 7)

[^key-5b1ff1d3df0a8162ae473443babbaa82]: Word in s. 123(1) repealed (27.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 8; S.R. 2008/276, art. 2(2)(d), Sch. Pt. 2

[^key-5bd14ce7af0028e8d686316361bfa70f]: Sum in s. 15(3) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 5(2)

[^key-5c3ab28f9b688b3c1f975b664771f448]: Words in Sch. 7 para. 18 cross-heading substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 42(6)

[^key-5c4180bc2acf916c1a23333b052ceb87]: Words in s. 39A(4) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 74(5); S.I. 2005/3255, art. 2(1), Sch.

[^key-5c6abc80bddab6213923036d8fdd1838]: Words in Sch. 4A para. 1(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 104(2); S.I. 2005/3255, art. 2(1), Sch.

[^key-5c6eec117d453950e922fb466e64ed79]: S. 7(2A)(2B) inserted (12.2.2015) by National Insurance Contributions Act 2015 (c. 5), s. 6(6)

[^key-5d26c81c0daa7bd45bfb7647c652ab64]: Words in s. 72(5) inserted (8.10.2007) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 48(4), 60(1); S.R. 2007/429, art. 2(1)(b)

[^key-5d3f9ecdff2b79a2bbe0b5bda117b2c5]: Words in s. 159(1) repealed (1.10.2006) by The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261), reg. 1(1), Sch. 7 para. 1(2)(a), Sch. 8(1) (with reg. 50)

[^key-5d93b5a3f9dca4758a75012b730054d5]: Sch. 4B para. 2(a) formed from Sch. 4B para. 2 (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(2)(a) (with s. 73); S.R. 2011/441, art. 2(c)(xii)

[^key-5dcf915bd0481cb1deb7942a50b34514]: Words in s. 172(9) substituted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 8(5)(a), 30(3)

[^key-5e2dab28ad2f8653df30231cbc2aa9ea]: S. 138 applied (with modifications) (1.4.2007) by The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 (S.R. 2007/203), regs. 1(1), 15

[^key-5e6ae56e5240a9aeca09e04353dab498]: Sch. 5 para. 4(1)(1A) substituted for Sch. 5 para. 4(1) (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. 9

[^key-5ec4e18fbf79fa99e55a25f52fc71c66]: Words in s. 146(2) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 71

[^key-5ed1f376ff554591d43946efafc50d69]: Punctuation in s. 172(11B) inserted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 18(3)(a)(7)

[^key-5eecebc2800f7b9753024ab8f8f34ad8]: Words in s. 75 heading substituted (6.12.2018) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 11(3), Sch. 1 para. 39(3) (as amended, in the case of s. 11, by Pensions Act (Northern Ireland) 2012 (c. 3), s. 34(2), Sch. 1 para. 5(b))

[^key-5f121577810e4e54e32d42c03b20b10d]: Act modified (5.12.2005) by The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2005 (S.R. 2005/544), art. 2, Sch.

[^key-5f624baa33eacb1c139a2daf873f76de]: S. 123(1)(h) and preceding word added (27.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 3 para. 3(9); S.R. 2008/276, art. 2(2)(d), Sch. Pt. 2

[^key-5f64ec679c6a4db428f45ca2ac2a46ac]: Words in Sch. 1 para. 3B(3) 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)(d), 13; S.I. 2004/1943, art. 2(d)

[^key-5f79b6431def03bfe4c9b424bb164c87]: S. 132(1) applied (with modifications) (1.4.2007) by The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204), regs. 1(1), 18

[^key-602cf14ce0fbb95633e0262c761256a8]: Words in Sch. 7 para. 15(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 105(5)(a); S.I. 2005/3255, art. 2(1), Sch.

[^key-603d8170006e17ef649e58a4587902dc]: S. 55(3)(a) substituted (6.4.2010) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 2(5), Sch. 1 para. 7

[^key-603f634d6b71939bbf7898b28d6e6428]: Pt. 12ZD excluded (29.9.2023) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155), regs. 1, 11(5)

[^key-604f3133e2a60f1eb77d1cdae586af7e]: Pt. 12ZC inserted (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 5(2), 23(1); S.R. 2015/86, art. 3(1)(d)

[^key-60753e6b5e1a0856e9637a2823789512]: Sch. 6 para. 6(1) modified (6.4.2006) by The Social Security (Industrial Injuries) (Prescribed Diseases) Regulations (Northern Ireland) 1986 (S.R. 1986/179), art. 18B(2)(b) (as inserted by S.R. 2006/96, regs. 1, 2(3))

[^key-60e15273595db6be5c90a9ab5012b07c]: Sch. 5 para. 8 cross-heading 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. 12

[^key-60efead8cb14d312f56c243c4cf9896d]: Words in s. 44A(1)(a) substituted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 4(2) (with s. 73)

[^key-6105ff52175c2c10057dff152f2182f8]: Sch. 2 para. 5(a) omitted (with effect for the tax year 2012-13 and subsequent tax years) by virtue of Finance Act 2012 (c. 14), s. 222(4)(d)(i) (with s. 222(5))

[^key-610fcb50661a32d5e89bbf06edff6273]: Words in Sch. 4A para. 5(4) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 8(3)(a)

[^key-615f337ec6392090afb055e1d78d51b1]: Words in Sch. 2 para. 5(b) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 425(5)(b)(ii), Sch. 3 (with Sch. 2)

[^key-6187e4b5064df33c672f13f7e75e1c1d]: S. 15(1)(c) and preceding word inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 424(2)(d) (with Sch. 2)

[^key-61fe9f110bacdecb35b429eade05730f]: Words in s. 10(2) substituted (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(2), 5(3); S.I. 2020/285, reg. 3

[^key-620781408d1e57c21bb8caae0765ff40]: Act modified (6.4.2017) by The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2017 (S.R. 2017/73), arts. 1, 2

[^key-62298f004d8fb4f79b373eecc3a70eac]: Words in Sch. 5 para. 7(2) 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)(ii)

[^key-622a7be65dd773a7dd940b83fe7b00a0]: Words in Sch. 4B para. 12 inserted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(9)(b) (with s. 73); S.R. 2011/441, art. 2(c)(xii)

[^key-6249a044d106b21909fe5a479e427c09]: S. 48B(1ZAA) 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)(a) (with regs. 6-9)

[^key-625aea7685965b53f692f6806889f367]: Pt. 12ZD inserted (22.3.2022) by Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 2, 5(1)

[^key-6284fd44ee48d08b702bb72e98e18e4e]: Words in s. 131(5) repealed (8.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(4)(e), Sch. 2 (with art. 3)

[^key-628a7e1afb665bd7257dd523656f9e4c]: Sch. 5 para. 4 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-62ad3c8446c715797f5ae8e6ad4df6ad]: S. 121(8) repealed (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 102(4)(c), 118(2), Sch. 10 Pt. 6 (with s. 73)

[^key-6321bf6b2434853afcd00da39ea6a7e0]: Words in s. 1(2)(bb) 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. 191 (with Sch. 7)

[^key-63337d22ee3f5ea1a494729c25eb59f0]: Words in s. 78(3) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 69

[^key-63a6550cd3afd53a10c7132de0febf95]: Words in s. 170 inserted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(18)(b); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

[^key-63a99854dcde44faf2f15095fb118dca]: Words in s. 125(5)(a)(ii) 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. 200 (with Sch. 7)

[^key-63b100b1cafb1a2c3434509dfd60c26b]: Word in s. 61A(3) inserted (27.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 3 para. 3(6); S.R. 2008/276, art. 2(2)(d), Sch. Pt. 2

[^key-63b4c085cd272d60d8f49e862f912b72]: S. 128 repealed (8.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(4)(e), Sch. 2 (with art. 3)

[^key-642fd7a83f5b18e73a21a207327396ce]: S. 167ZZ9 modified (2.4.2023) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57), regs. 1, 12(1) (with regs. 30-37)

[^key-643885e05ae2350abafd3c17848c8692]: Pt. 12ZD modified (6.4.2022) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167), regs. 1, 11(4)

[^key-645dcd537d0033b65cdb36c15de894d0]: Sch. 6 para. 8(1)(b) 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-64bbec0821dcb578b15ea1fc4462181b]: S. 22(5A) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 9

[^key-650e2da56424c80a3eb4ffe5dcca7ad9]: S. 45(2A) 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(4); S.R. 2015/307, art. 2(2)(l); S.R. 2015/329, art. 2(3)

[^key-653afa135733fd3d2aa3fd84440d0a6f]: S. 167ZZ11(1) excluded (3.10.2022) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238), regs. 1, 26(b) (with regs. 30-37)

[^key-65890082f3f7398d957f0f40e68c563c]: 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)(b) (with Sch. 7)

[^key-660aaf37067a31448018d6a98c760562]: Words in s. 39A(2)(a) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 29(2)

[^key-66b69e748a589ae4189b85cfbb937811]: Words in Sch. 4B para. 9(2)(a) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(7)(b) (with s. 73); S.R. 2011/441, art. 2(c)(xii)

[^key-66c4714b36bdb8f31675d995ed442f71]: Words in s. 121(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. 17(b)

[^key-671aebda7f2b3463d86ce40aeebbb7ff]: Words in s. 1(5) substituted (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(2); S.R. 2015/86, arts. 3(2)(i), 4(2)(h), 5 (with art. 7(2))

[^key-673768777b04acc499b4d4f2ebf8fcb4]: S. 73(1AB) inserted (23.9.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by Welfare Reform Act (Northern Ireland) 2010 (c. 13), ss. 13(4), 36(2); S.R. 2010/327, art. 2(1)(a)(b)(c)

[^key-6789d0a37691ebf9d0116f3df5137eee]: Words in s. 12(1) inserted (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(2), 36

[^key-67c04bdfe32085df68c42910ba8ba5dc]: Words in s. 172(4) substituted (23.3.2022) by Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 4, 5(5)(6), Sch. para. 8(3); S.R. 2022/136, arts. 2, 3

[^key-67e45345afcf6683d97e2de9e41c8f9c]: Sch. 1 para. 3(3A)(3B) inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 2(3), 13; S.I. 2004/1943, art. 2(b)

[^key-681877a735a2c6a33ca27f8ee2bf1066]: Words in s. 145(4) substituted (6.12.2018) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 11(3), Sch. 1 para. 40 (as amended, in the case of s. 11, by Pensions Act (Northern Ireland) 2012 (c. 3), s. 34(2), Sch. 1 para. 5(b))

[^key-683a01e3181ac1b7e2ddba0d0d6db59a]: Words in s. 114(4) repealed (6.4.2010 with savings until 6.4.2020) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 4(4), Sch. 1 para. 16, Sch. 6 Pt. 2 (with s. 4(5)-(8))

[^key-6840ac1397e869782233830807aea505]: Words in s. 10(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. 195(7)(a) (with Sch. 7)

[^key-6850746f9ed1ac48bb3d6ccaca925249]: S. 22(2)(d) and preceding word inserted (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 5; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-68a15306345ba80dceb217a68fe15823]: Sch. 11 para. 2(dd) inserted (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286), regs. 1(b), 2(3)

[^key-68c49a5c64ca562567dbfd2ccffff9a7]: Words in s. 114(2) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 93(a); S.I. 2005/3255, art. 2(1), Sch.

[^key-68ccb53e6b1b7de367616d144ea72d8f]: Words in s. 48BB(3)(a)(i) inserted (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 16; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-690d307a19365fd4e494178c3673830b]: Words in s. 146(2) inserted (20.12.2013) by The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) (Northern Ireland) Order 2013 (S.I. 2013/3233), arts. 1, 2(4)(b)

[^key-693d575b597fb120cca45942ff13eab2]: Word in s. 39C(3)(b) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 4(3)

[^key-6951d0663bf33a8d5fefd7e4701179af]: Word in s. 172(11A) inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 4(2), 9

[^key-69a361d0741dff5e1f9f707f3dd07284]: S. 70(2) substituted (20.6.2016) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228), regs. 1, 5(2)

[^key-69b726f9cee45d248ed2bca27f4c4c2d]: Words in s. 38(2) substituted (6.12.2018) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 11(3), Sch. 1 para. 37 (as amended, in the case of s. 11, by Pensions Act (Northern Ireland) 2012 (c. 3), s. 34(2), Sch. 1 para. 5(b))

[^key-69c7d7421080380c5a50ceeb76f5ae6a]: Words in s. 45(1)(a) 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)(a); S.R. 2015/307, art. 2(2)(l); S.R. 2015/329, art. 2(3)

[^key-69ca264458f950b237d56239fc3ce837]: S. 172(11ZB) inserted (with effect in relation to regulations specifying the upper earnings limit for 2009-10 or any subsequent tax year) by National Insurance Contributions Act 2008 (c. 16), ss. 2(2), 6(1) (with s. 6(3))

[^key-69fc9340b0778182c5b4e5c88f863f65]: Sum in s. 15(3)(a) substituted (6.4.2023) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 2(3)(4)

[^key-6a07c1963e6039294c50c888e89687d7]: Words in Sch. 5 para. 2 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-6a0bff9d6d93efc39f80c24c44aead31]: Sch. 4B para. 6(a) formed from Sch. 4B para. 6 (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(5)(a) (with s. 73); S.R. 2011/441, art. 2(c)(xii)

[^key-6a143ad315fb36ce781371ac6aa8b259]: S. 44B(7)(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-6a1ef40ab27723c6032b298f9e846139]: S. 167ZN(9) added (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 9(5), 23(1); S.R. 2015/86, art. 3(1)(g)

[^key-6a2fcc5a19bf0e17e940c32f2a7a595c]: S. 48B(4)-(4A) substituted for s. 48B(4) (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 53(4)

[^key-6aef18c98f5e6c3bf3ed7b477e8d6e8b]: Words in Sch. 2 para. 1(c) substituted (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(2)

[^key-6b25fa15be69e8563aa538823aee59a6]: Words in s. 167ZT(3)(a) inserted (3.1.2019) by The Human Fertilisation and Embryology Act 2008 (Remedial) Order 2018 (S.I. 2018/1413), art. 1(1), Sch. 1 para. 8(2)

[^key-6b35bd0b5519914298bbfdf415a56ca0]: Word in s. 123(1)(f) 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-6b5a9f95f9860a8d302c013706de26f9]: S. 48A(2A) 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(6)(a) (with regs. 6-9)

[^key-6b61d20ffaf9c4cfcd37f7b95fab456f]: S. 142 substituted (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), ss. 56(2), 61; S.I. 2003/392, art. 2 (with art. 3)

[^key-6b78f638f0d9d03659e4d6057b4870ee]: Words in s. 77(8) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(8)(b)

[^key-6c170b603a4e85111b88efc0b60d8aae]: Word in s. 167ZZ(1)(a)(ii) substituted (27.1.2020) by Employment Act (Northern Ireland) 2016 (c. 15), ss. 25(3)(b), 29(2); S.R. 2020/1, art. 2(j)

[^key-6c2b0d952b8fca6bd69ae6b7ad94776c]: Sch. 3 para. 5A inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 1(3)