Social Security Contributions and Benefits (Northern Ireland) Act 1992

[^key-6c3dcc35b719f10a5c3f3d41270ad24a]: Words in s. 172(4) substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(19)(b); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

[^key-6c58a68b5af7ab960bdecdf83644c27d]: Words in s. 55(2) 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. 4(a)

[^key-6c9b8890af6d8e2c3dbe22099d11c1d3]: Words in Sch. 5 para. A1(4) 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(a)

[^key-6d259e815bbb82599b76ad03d58b977c]: Words in s. 2(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. 192 (with Sch. 7)

[^key-6d2d8dfa56b0fbfcc248a86c6d82815f]: Sch. 5 para. 7B applied (with modifications) (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 8(4), 53(3) (with s. 8(5))

[^key-6d2d8fc69a1e79c6fbe64b56d63da096]: Words in s. 139(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 35(2)

[^key-6d33e9a35796d67a37e01109bcfbd77f]: S. 80 repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1 (with savings in S.R. 2003/212, art. 2 and see also Welfare Reform Act (Northern Ireland) 2010 (c. 13), s. 30(1))

[^key-6d5d69850a3a2465e193c0e84d582ec7]: S. 78(4)(d) repealed (6.4.2010 with savings until 6.4.2020) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 4(4), Sch. 1 para. 13, Sch. 6 Pt. 2 (with s. 4(5)-(8))

[^key-6d9a18aaa7a3703d5e54c199bd83b8e3]: Word in s. 51(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(9)(a) (with regs. 6-9)

[^key-6dc99b1ecabe673004a7f32763506722]: S. 167ZE(12) added (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 9(3), 23(1); S.R. 2015/86, art. 3(1)(g)

[^key-6df354e55405af13ca670ba745e1b50c]: Sch. 4A para. 7(4A) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 8(4)(b)

[^key-6e279668e6bf598f35d73c44ebe9fa60]: 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, 25(1) (with regs. 30-37)

[^key-6e55bd04f93119bed7d3573aac015506]: S. 72(2A) inserted (8.10.2007) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 48(3), 60(1); S.R. 2007/429, art. 2(1)(b)

[^key-6ea694b64f3d2d6740c84ddf45df892f]: Word in s. 48(1) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 78(2)(b); S.I. 2005/3255, art. 2(1), Sch.

[^key-6eb090c89c915017b4eaaf29ab7aee2a]: Sch. 2 para. 1(ab) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 425(2) (with Sch. 2)

[^key-6f038d95117d9c9167b68660eddb156e]: Words in s. 113(1) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 92; S.I. 2005/3255, art. 2(1), Sch.

[^key-6f93d731222956f0ac2de5468a096f84]: S. 95A inserted (1.6.2016 for specified purposes, 31.10.2016 in so far as not already in force) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), arts. 2(2), 72(1); S.R. 2016/234, arts. 2(3)(b), 3(2)(c)

[^key-6fa4a6e90d0655d2bc352c00d4a77326]: 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)(iii) (with regs. 6-9)

[^key-6fbc58b88d7ea12b39a303fe4eb7f11b]: Sch. 1 para. 3B(7A)(7B) 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(3)(f), 13; S.I. 2004/1943, art. 2(d)

[^key-6fe3aaa464314bc636b5ff2adba7f1fe]: Words in s. 22(2A) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 10(1)(a)

[^key-6ff2707c4cb6a084f775c504c99e6eb1]: S. 10A modified (6.4.2022 for the tax year 2022-23) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), Sch. para. 3(2) (with Sch. para. 8)

[^key-6fff993f6289205ee8c373611e6fa605]: Words in s. 167ZL(4)(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(16)(a)(i) (with regs. 6-9)

[^key-7013f07cada50e09a1d581738772120f]: S. 167ZZ11(1) excluded (2.4.2023) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57), regs. 1, 26(b) (with regs. 30-37)

[^key-7066c34c228673e708a721f950224f1a]: Words in s. 39 repealed (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 3(a), Sch. 6 Pt. 4

[^key-706ff9078577df05ccea662eb5b95fda]: Words in s. 48BB inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 81(3); S.I. 2005/3255, art. 2(1), Sch.

[^key-70984e6e59b53276e4a705f75e12ef40]: Sch. 3 para. 9 omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 18(3); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-70ae43f8e4712cc01bb180128a9d3d16]: Words in s. 89(1) 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-710c7fdef7813a5bba8d1e82af04c8ed]: S. 48B(1)-(1B) substituted for s. 48B(1)-(1A) (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 53(2)

[^key-7177e91335a420b5ad9779da66795588]: Words in Sch. 1 para. 3B(9) 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(3)(a)

[^key-71d0854c693b8cb40df45af17c4cbbf4]: Act modified (1.6.2015) by The Social Security (Contributions) (Republic of Chile) Order (Northern Ireland) 2015 (S.R. 2015/179), art. 2

[^key-721a0372f5fe74c656ecdd9869da4c5a]: S. 167ZG(4) repealed (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(16), Sch. 2; S.R. 2015/86, art. 4(2)(b)(3) (with art. 7(2))

[^key-72474b2ec5aded0ce73f88bfe939789b]: Word in s. 142(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 39(3)(a)

[^key-726309a6fb5867670238e9b4b0d0555e]: Words in s. 77(4) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(5)

[^key-72749c91d081e52b821f6e7369553290]: Word in s. 6A(3) 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-72c9d96f32aee1feb79479326428f621]: Pt. 9: transfer of functions in part (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)(b), 61 (with s. 54(1)(3)(4)(6)(8)); S.I. 2003/392, art. 2

[^key-737a90d9e7c27270d2d98a082cd65512]: Words in s. 63(c) repealed (with effect from 14.8.2010 and with savings until 6.4.2020) 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-73a3dd2ad503bfeb01f615aab925afee]: Word in s. 8(2)(b) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 1(1)(b), 13(1)

[^key-744e990aac0d1c23de72336c2f42b39f]: Sch. 4B para. 6(b) and preceding word inserted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(5)(b) (with s. 73); S.R. 2011/441, art. 2(c)(xii)

[^key-74583cf1544245d9db3570c6db3efccf]: Words in s. 121(1) inserted (15.11.2018) by The Social Security (Updating of EU References) (Amendment) (Northern Ireland) Regulations 2018 (S.I. 2018/1085), regs. 1, 2(b)

[^key-74eb25dbdd57a643be15f731b8c97e0c]: S. 167ZZ9 modified (6.4.2022) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167), regs. 1, 16(1)

[^key-74f2315b7e645dad7b364b78e5e11fb0]: Words in Sch. 2 para. 3(1)(c) substituted (6.4.2007 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)(iii) (with Sch. 2)

[^key-757fe2293a4478ee7085c145a264a14d]: Sch. 1 para. 3B(1A) 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(3)(b), 13; S.I. 2004/1943, art. 2(d)

[^key-7658feec79c097acbfa31c3bb96b69be]: S. 9A inserted (13.5.2014 for specified purposes, 6.4.2015 in so far as not already in force) by National Insurance Contributions Act 2014 (c. 7), s. 9(8)(11)(a)

[^key-7660701ebf3d93652b4d1644b5def844]: S. 55C 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), arts. 1(4), 273(2)

[^key-76942b177f89450ec5ecfc30d681ef30]: Words in Sch. 1 para. 6(7) 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(c) (with Sch. 7)

[^key-76caec3e6a8436ea5cdceb5a0e70a1b7]: Words in s. 78(8) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 67(3)

[^key-773113b59f8774774659203a0cb8e0ac]: Words in Sch. 7 para. 6(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 105(4)(a); S.I. 2005/3255, art. 2(1), Sch.

[^key-7749ec89e91f75fc4ed8840153d76f4d]: Words in s. 63(g) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 70

[^key-775104c20d61978a5c29431d02c9393c]: S. 10(12) 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(9), 5(3); S.I. 2020/285, reg. 2

[^key-77a1e37c2a6c3fbcabe940c8eba0331b]: S. 60(3)(a)(bb) omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 17(3); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-7807e660fdb5f58dc66a03432ca1ba8d]: Word in s. 55A heading inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 4(5)

[^key-784df1d5a8bc73c8cff5e77ff470984d]: Sch. 1 para. 7B(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. 18(2), 36

[^key-785ac5743f1c81f6ef63b1fe6d17f22a]: S. 5(3) repealed (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(1)(b), 6(1), Sch. 2 (with s. 6(3))

[^key-78ce40bce31e2623afb52ac9dbfeaa47]: S. 43(3)(a)(aa) substituted for s. 43(3)(a) (17.2.2005) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255), arts. 1(3), 272(a)

[^key-78e881e9707b1864420d8c4f919b4197]: S. 62(1)(ad)(ae) 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(11)(a) (with regs. 6-9)

[^key-790da8847e4fd88bc2d0bc362332c5cc]: Words in s. 10(4) 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(5), 5(3); S.I. 2020/285, reg. 2

[^key-7961075a1100dd4df033e57fb9bc25e7]: Words in Sch. 7 para. 18 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 42(6)(b)

[^key-796b0ba834edddee49cff1364aa1cd4d]: Words in Sch. 4A para. 2(4A) 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-79bba0977e04fb548ea8cdd3501d64d2]: Words in s. 167ZB(4) 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-79cf186f99a236455f8e2121419195b4]: Words in Sch. 9 para. 3 cross-heading inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 43(4)

[^key-7a116a102d4bc26768534db19fb63f5d]: S. 136(4ZA)(4ZB) inserted (17.2.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), arts. 2(2), 78(3); S.R. 2016/46, art. 3(3)

[^key-7a36bf5e2e251f88d73c6e5636c7e6cf]: Words in Sch. 7 para. 6(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 42(4)(a)

[^key-7b212be153690aee248f2a4988b5f8c0]: S. 10(1)(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(3) (with Sch. 7)

[^key-7b24209e7840750fbb7999ceec4137ef]: Sch. 5 para. 4 applied (with modifications) (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 5 paras. 2, 3 (with ss. 8, 9)

[^key-7b289e8db7a86ef1a9d4eb668286ed6d]: Pt. 8A inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by Health and Social Care Act 2008 (c. 14), ss. 134, 170; S.I. 2008/3137, art. 2

[^key-7bb8390855f03cb2849dc27fead7c69d]: Word in s. 172(11A) inserted (13.10.2014) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 20; S.I. 2014/2727, art. 2

[^key-7bc1fd6ceb879c506e6a61c4070258fa]: Words in s. 10A(2)(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. 198(3) (with Sch. 7)

[^key-7bca964dfb8442b0fb90565e8de975d1]: Sum in s. 18(1A) 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-7c6bdee789ea12917101571984056334]: Words in Sch. 3 para. 5(7) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 3(2)

[^key-7c89b0ac6dd4a9df66487d6ca9eb125c]: Words in s. 139(5) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 35(6)

[^key-7d0c0f01f78e965023bcf37ad73de939]: Words in s. 23A(1)(a) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 50

[^key-7d2e18f1fcebe24032ff7d0f2444cbf5]: Words in s. 20(2) omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 3(3); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-7d6b4fa4f4c4058204dbad60146e46b0]: Words in Sch. 2 para. 3(1) 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)(i) (with Sch. 2)

[^key-7d7bdab402d8e5c29decd0ee0044e796]: Words in s. 126 substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 98; S.I. 2005/3255, art. 2(1), Sch.

[^key-7e3974c0e699c75da35cdb48366ec7f0]: Words in s. 30DD heading 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(2)(a)

[^key-7ec90f6c7b069b70221122e1e0628d48]: S. 85 repealed (6.4.2010 with savings until 6.4.2020) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 4(1)(c), Sch. 6 Pt. 2 (with s. 4(5)-(8))

[^key-7f3cc64a814928b5ac261d961092bc4c]: Words in s. 121(1) inserted (15.11.2018) by The Social Security (Updating of EU References) (Amendment) (Northern Ireland) Regulations 2018 (S.I. 2018/1085), regs. 1, 2(a)

[^key-7f8c7bb6e7d18c61324ce797c545942a]: Words in s. 4C(11) 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(4); S.R. 2015/86, arts. 3(2)(i), 4(2)(h), 5 (with art. 7(2))

[^key-8025a2485ba8ffe4af04bc0aa378d276]: Words in Sch. 5 para. 3C(1)(b) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434), art. 1(2)(b)(3), Sch. paras. 6(e)(iii)(bb)

[^key-8081c6194ecc1967373cd160afbefd29]: S. 10(7B)(aa) inserted (with effect in relation to the tax year beginning with 6.4.2006 and subsequent tax years) by The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 10(7B)) Regulations 2007 (S.I. 2007/795), regs. 1, 2(b)

[^key-80d6b0bed31e4a54f474a11205938b58]: 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, 26(b)

[^key-80e12deaea3ee31d3fd2f04ed50f0675]: Sch. 1 para. 6(4B) inserted (with effect in accordance with s. 147(5) of the amending Act) by Finance Act 2003 (c. 14), s. 147(2)

[^key-80eb09c64195d7949772aa25be4d3103]: S. 60(6) 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-81795001fb1dad002aeff9f52985be9f]: Words in s. 121(1) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 16(3)(a)

[^key-81feee480973f80ef52df108b3e000af]: S. 44A(A1) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 31(2)

[^key-82268b9dcb58009c79bce9693fdad565]: S. 70(2)(da) inserted (17.11.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance for Children and Young People) (Consequential Modifications) (No. 2) Order 2021 (S.I. 2021/1301), arts. 1(2), 5(3)

[^key-82569d87e8dc29d3637d746ef53bbca2]: S. 39C(2) omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 14(2); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-828fe4a2891ea50c29181dd33f48b136]: Words in s. 141A(5) 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(15)(b)(ii) (with regs. 6-9)

[^key-8296d3249aee6b2ca7dd41f8147ba258]: Words in s. 77(5) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(6)

[^key-831ffeb43b64e35c50a914207b5373f8]: S. 30D modified (6.4.2003) by The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modifications for Her Majestys Forces and Incapacity Benefit) Regulations 2003 (S.I. 2003/735), regs. 1, 3

[^key-833faa3be653b2e2c60d2ac030e7ca92]: Words in Sch. 4A para. 5(4A) 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-84167bf91f408195e11809a10d95f175]: Words in s. 134(1)(b) substituted (17.2.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), arts. 2(2), 77; S.R. 2016/46, art. 3(3)

[^key-851f7c20e111620f5de8a710af83e7a5]: Word in s. 44(7)(c) substituted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 102(3), 118(2) (with s. 73)

[^key-856067825d4031f537453864aaba5421]: Word in s. 172(11) substituted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 18(2)(7)

[^key-85648e906536c8086d5e5bb04e08f36f]: Figure in s. 39(1) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 3 (with s. 73); S.R. 2011/441, art. 2(c)(ii)

[^key-858aeda7079575ddbc422ece50c468a7]: S. 41 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-85ebed52950293e624bf7ce87f56197f]: S. 23A(8A) inserted (6.4.2016) by The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78), arts. 1, 2(2)

[^key-866170e6bae4af944236c60fca2fbe18]: S. 8(2) modified (for the tax year 2022-23) by Health and Social Care Levy Act 2021 (c. 28), s. 5(4)(a)

[^key-86643ceb91024401c49fba1ef18a9479]: S. 2(2ZA)(2ZB) inserted (12.2.2015) by National Insurance Contributions Act 2015 (c. 5), s. 6(5)

[^key-86a30ab9e288f9392a00162b82bcacc1]: S. 167ZLA inserted (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 9(4), 23(1); S.R. 2015/86, art. 3(1)(g)

[^key-87006c5c3221bcab4aea9505fd683580]: Words in s. 125(3)(d) 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-8748b9c6cec09db1e4020fdec13e70ea]: Sch. 5 para. 7 omitted (7.6.2012 for specified purposes) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), ss. 3(5), 34(3) (with s. 3(7)); S.R. 2012/233, art. 2(2)(c)

[^key-87b3db5a59426931384210b4a1c5b694]: Words in s. 121(1) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 5(3)

[^key-87fadb0b9d9d352898a45ac2c6e77626]: S. 30DD(1) 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(2)(b)

[^key-882944edad5fac96da4a3827e1b2f848]: S. 133(1A) 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(14)(b) (with regs. 6-9)

[^key-88617aec3060a681690ee16e3a8187d0]: S. 39B repealed (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 13; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-88839e0c587596929fd1816c5c8cb9f3]: Words in s. 4A(6) omitted (8.8.2003) by virtue of The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2003 (S.I. 2003/1884), arts. 1, 4

[^key-88b5f72c94c7f640a62c4541cd25b9f6]: Words in s. 63(f)(i) 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-88e0b3d800a99096bf591240c89cca79]: Words in s. 44(6) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 5(3)

[^key-893f844aefc11dcb727a899b3e114a55]: Sch. 5 modified (6.4.2005) by The Social Security (Retirement Pensions etc.) (Transitional Provisions) Regulations (Northern Ireland) 2005 (S.R. 2005/123), regs. 1(1), 2

[^key-894b17edda465fa10d8febe502105d7e]: S. 38(A1) inserted (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 11(2); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-894e3a1bac2cfaee5959f2db9633b029]: Words in Sch. 7 para. 6(4)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 105(4)(b); S.I. 2005/3255, art. 2(1), Sch.

[^key-89823ab5f7ad05aea93358c231efecb6]: Words in s. 146(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 201(4) (with Sch. 7)

[^key-89b37eb3ede1ba62fb53e8549836dd5a]: 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)(b), 9

[^key-89d2600f49dca37a8b3aded978db12db]: Words in s. 10ZA(1)(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. 196(3)(a) (with Sch. 7)

[^key-89f85b37abb1d8a73943d753a1164fa2]: S. 126ZZ11(1) excluded (6.4.2022) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (revoked) 2022 (S.R. 2022/167), regs. 1, 26(b)

[^key-89fd557e0fe33dc75d8c81033c109fe9]: S. 70(7A) inserted (coming into force in accordance with reg. 1(1) of the amending Rule) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236), regs. 1(1), 4(3)

[^key-8a531ecc9c38fe6bce47166da236fe37]: Words in Sch. 7 para. 18 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 42(6)(c)

[^key-8a64e93cab74a501e9811d90cdfbf88c]: Words in s. 121(1) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 34(2)

[^key-8a670900de8627062973c4fb6b3f4808]: Sch. 1 para. 1(2) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 53

[^key-8a91566463bcf50a14d725b93e93e4a5]: Words in s. 18(1)(b) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 14, 35

[^key-8b256d13c165eb1163ea7714b1f44f18]: Words in s. 56(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-8b6fc3bbdb9e7508fc0375e35e7d03f3]: S. 48(5) 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(5) (with regs. 6-9)

[^key-8bc9ccdac5f271d74b32eb14b2d4b649]: Words in Sch. 7 para. 6(4) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 105(4)(a); S.I. 2005/3255, art. 2(1), Sch.

[^key-8bf80f9a40743865d2157c00dfbb6dd2]: S. 42 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(3)

[^key-8c018e30189eca18b8610407573ebbf2]: S. 62(1)(ab) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 87; S.I. 2005/3255, art. 2(1), Sch.

[^key-8c115291edde41683c32bf1112a890b7]: S. 80 (as saved) sums amended (26.9.2023) by The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150), arts. 1, 7

[^key-8c39e67b8365c28e77a600712af24887]: Words in s. 146(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 201(3) (with Sch. 7)

[^key-8c48d20a2171909ebdc1a06c4aa70ecd]: Words in Sch. 4B para. 12 repealed (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(9)(a), Sch. 10 Pt. II (with s. 73); S.R. 2011/441, art. 2(c)(xii)

[^key-8c5166e2339742713d56d3dd87db214e]: Words in s. 129A(3) substituted (9.9.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), arts. 2(2), 75(2); S.R. 2016/325, art. 2(2)

[^key-8cb3dea712f70a7f5cbec8fac9af7cd3]: Word in s. 15(1) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 424(2)(a) (with Sch. 2)

[^key-8d30ea7f2888476c36ef2f4231fd56bb]: Words in s. 48BB(5) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 9(a)

[^key-8d3382398eb8e7e9f19f9505fb2d323e]: Words in Sch. 5 para. 4 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(f)(i)

[^key-8d6d4263d6a58194c3f52d2df308e79f]: Words in s. 43(6) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 3

[^key-8d99a76256e3c6647a96a5b1596d3ccf]: Words in s. 121(1) 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-8d9d9b470d88c7303d639ac4fd79401d]: Words in s. 167(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(3)(b) (with reg. 50, Sch. 7 para. 1(4))

[^key-8df6fe7d92b7efac9faf40a06117b65f]: Word in s. 70(2) omitted (21.3.2022) by virtue of The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 16(2)(a)

[^key-8e36eccc282d20f7c4e728cb5a8361cf]: Words in s. 121(1) 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(4)

[^key-8e8096bd24c3c762ea7762d4fb2d5928]: Words in s. 48BB(1) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 54(2)

[^key-8f21909d315c9c3b5f8a0bd6453cfe54]: Word in Sch. 5 para. 2(5)(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-8f2bfa800d4126b1b68038ada0b0a41f]: Sch. 5 para. 5(2)(c) and preceding word 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)(ii)(bb)