Social Security Contributions and Benefits (Northern Ireland) Act 1992

[^key-8f3c125d30034e7b09917b382916016a]: Words in s. 172(2)(a) inserted (23.3.2022) by Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 4, 5(5)(6), Sch. para. 8(2); S.R. 2022/136, arts. 2, 3

[^key-8f68a1a1a96736bd5b79a67d57995db7]: Words in s. 61(1)(2) repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1 (with savings in S.R. 2003/212, art. 2)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-90365b65024b23694d694cf20f3926f3]: Words in Sch. 5 para. 5(2)(a) 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)(a)(i) (with regs. 6-9)

[^key-9039dfdfdb7c961d18ec805d342fdf3e]: Pt. 1 modified (5.10.2009) by The Steps to Work (Miscellaneous Provisions) Order (Northern Ireland) 2009 (S.R. 2009/297), arts. 1(1), 2(1)(a)

[^key-90411dce7447e391ae73212245e2f9ee]: S. 8(3)(c) and word omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 50

[^key-90768b45bbcb9d530641c19b771eb866]: Figure in s. 121(1) substituted (with effect, in relation to relevant steps taken on or after 6.4.2011, in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 50(b)

[^key-9080c04ce1fc8707700ac964ee6c37ba]: Words in s. 48BB(5) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 9(b)

[^key-90989679ba291ec44d0cd8e59a1dea00]: Word in s. 55B(1)(a) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 6(2)

[^key-91d5243e39002a4ba0cd21f0e9b94a4c]: S. 134(1)(b) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), arts. 2(2), 76(1); S.R. 2016/411, art. 2(2)(a) (with art. 4)

[^key-91e643d9179ebb9fe6e59c1006b61f19]: S. 167ZK(2) added (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 11(2)(c), 23(1); S.R. 2015/86, art. 3(1)(i)

[^key-92196ae551fb733b9952d745effaa7b1]: S. 48B(1)(1A)(4)(4A) modified (6.4.2016) in accordance with Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.)), ss. 8(1)(e), 9, 53(3), Sch. 5 (with s. 8(9)(b))

[^key-9313c02ca50ba66d3a7c4febc6959f60]: S. 68 repealed with savings (3.11.2000 for specified purposes, 6.4.2001 otherwise) by The Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)), art. 76, Sch. 10 Pt. IV; S.R. 2000/332, art. 2 (with art. 4) (see also The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312), regs. 1, 22(b) (with reg. 3))

[^key-93a6727b02c06bf4a4c8b78b59d9d283]: Words in s. 170 substituted (23.3.2022) by Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 4, 5(5)(6), Sch. para. 7; S.R. 2022/136, arts. 2, 3

[^key-944f1516c2c84a5342fc779329af1aab]: Words in s. 35(5) substituted (1.10.2006 in respect of women whose expected week of confinement begins on or after 1.4.2007) by The Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506), arts. 1(2), 63; S.R. 2006/360, art. 2

[^key-94633bc7cd5e0921d838c5cad11519f8]: S. 167ZZ17(6) modified (6.4.2022) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167), regs. 1, 19(1)

[^key-94ed1ba0ebb3e535daf10e0f54f88c9f]: Words in Sch. 10 para. 1(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 44(2)(a)

[^key-9594dcdebaa816cfa9238bc4b694989e]: Sch. 5 para. 6A 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-95c7c476c1f47c9ccd677d916e1bbb27]: S. 48BB(1)(3) modified (6.4.2016) in accordance with Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.)), ss. 8(1)(e), 9, 53(3), Sch. 5 (with s. 8(9)(b))

[^key-960ae8c46bf51e41678e8eb351a4c8e4]: S. 73(1)(ab)(b) substituted for s. 73(1)(b) (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(2), 36(2); S.R. 2010/327, art. 2(1)(a)(b)(c)

[^key-96dc19bf25aff907823ee49f14f1aed8]: Words in Sch. 7 para. 5(2)(a)(ii) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 105(3); S.I. 2005/3255, art. 2(1), Sch.

[^key-96f9d51a6eb57ba494fc021bbe327ccc]: Sch. 4B inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 1

[^key-970fe1c21235cbd0df98a75db2a24913]: Words in s. 44B(2)(a) substituted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 5 (with s. 73)

[^key-97423cc4afdc79b64082a77b876aa3a8]: Sch. 4B para. 4(2) added (6.4.2016) by The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78), arts. 1, 2(5)(a)(iii)

[^key-976b923cb5710bcc722c664f7b10ac76]: Words in s. 109(5)(b) repealed (31.10.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), arts. 2(2), 70(1)(f); S.R. 2016/234, art. 3(2)(a)

[^key-97ad821d1d92a6225254731055325d1b]: Words in Sch. 4B para. 4(1) 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)(a)(ii)

[^key-980b233d697295a2de78c9edc78fe2c8]: Words in s. 10ZB(2)(a) substituted (with effect for the tax year 2016-17 and subsequent tax years) by Finance Act 2015 (c. 11), s. 13(4), Sch. 1 para. 24(3)(a)

[^key-985612232a0be4fb0fc66fbd249c77e5]: Words in s. 37(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 28(3)(a)

[^key-9871e87991cbae9eab183702e7765436]: Words in s. 30DD(4)(b) 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)(c)

[^key-989f0371842d715c8c1b3f09952dc521]: Words in s. 4A(3)(g) 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(3)(c)

[^key-98b8f415663603383044892c2bae99d6]: Words in Sch. 2 para. 5(b) substituted (with effect for the tax year 2012-13 and subsequent tax years) by Finance Act 2012 (c. 14), s. 222(4)(d)(ii) (with s. 222(5))

[^key-9905820fb18e083c66e6e6f1ebadd84e]: Words in Sch. 4A para. 7(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-9906d7949fda58f93c72ccfa6443546e]: Word in s. 123(1)(c) 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-9948df7df646c6a27373d2dabb503b93]: Sch. 4 Pt. 2 omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 19; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-99d99df9ad0e403f038d34d7b2f1295b]: Sch. 5 paras. 7A, 7B 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. 10(1) (with Sch. 9 para. 10(2))

[^key-99de52d5b579240a25fd99d3fad7630d]: Words in s. 12(6) 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(6)(a), 36

[^key-9a15811219753d9b75b138cfce53c927]: Sch. 5 para. 5 applied (with modifications) (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 12(10), 21(1); S.R. 2009/75, art. 2(a)(b)

[^key-9a72619f80d47da50f49bca22c4ac682]: Words in Sch. 5 para. 4(1A)(b) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 78(2)

[^key-9abc5219666f017e99a5e66856a82231]: 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)(b) (with regs. 6-9)

[^key-9b18692835bb0269b64288a449e13df1]: Words in s. 172(11A) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 17, 35

[^key-9b1a08443116919dc9cf488aaf100c60]: S. 167(1A) inserted (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. 8(3); S.R. 2006/344, arts. 2(d), 3(b)

[^key-9ba43ffeeadef23b5c44cf1211d36271]: Words in s. 114(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 33(2)

[^key-9bda67ab05c7427c20331a98d6fe68ba]: Words in s. 167ZE(10A) substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(12)(e); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

[^key-9bf392737924ba37fa4c2368eb104c38]: S. 121(7) 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-9c0c7564c3aa59289f52bea38f1158a9]: Sch. 2 para. 3(3) omitted (with effect for the tax year 2014-15 and for subsequent tax years) by virtue of National Insurance Contributions Act 2014 (c. 7), s. 17(2)(a) (with s. 17(3))

[^key-9c2729ba3fe887dc68939e2bf3a23379]: Word in s. 73(1A)(a) 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(3), 36(2); S.R. 2010/327, art. 2(1)(a)(b)(c)

[^key-9c9e614722a213085d2a24acb6f8f85d]: Words in Sch. 7 para. 5(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 42(3)

[^key-9d11aff3718feb417b3db53274b7e0fb]: Words in s. 62(1)(a) 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. 16(a)

[^key-9d4186929a4300221ee0d3ed1418f8b9]: Words in s. 48B(2) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 8

[^key-9d7d2332dd9955126d960db992f4bdb9]: Words in s. 64(1) substituted (2.5.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), art. 2(2), Sch. 9 para. 4(2); S.R. 2016/215, art. 2(5)(h)(i)

[^key-9dbdd63f687b1ea19f5e360e8213efbc]: S. 44(1A) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 1(3)

[^key-9e2239677e1dde9a7ee9c40ff7069d51]: Words in Sch. 5 para. 5(2)(c) 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)(a)(iii) (with regs. 6-9)

[^key-9e2badb3cc799317f6d590c2011de3a9]: Words in s. 60(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 85(a); S.I. 2005/3255, art. 2(1), Sch.

[^key-9e3f856dd68ba3ea2716f8abb81758d1]: Word in s. 70(2)(d) omitted (17.11.2021) by virtue of 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(2)

[^key-9e5a7e38ee0e53b6429412103e5540d1]: Words in Sch. 7 para. 18 substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 42(6)(a)

[^key-9e7af47e519b92a11739b0ef8999a22f]: S. 73(4A) substituted for s. 73(4) (8.10.2007) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 49(2), 60(1); S.R. 2007/429, art. 2(1)(b)

[^key-9ee57208686a9265e3c6f616f35f2b6e]: Words in s. 108(1) repealed (31.10.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), arts. 2(2), 70(1)(c); S.R. 2016/234, art. 3(2)(a)

[^key-9ef6d16e398634b0325038b24cd76ba8]: Figure in s. 15(3ZA)(b) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 2(1)(b), 13(1)

[^key-9f254deb1488f1887035ec03cfb61f14]: Words in s. 140(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 36(4)

[^key-9f4adc5ac9e5bef474830cbadd43fb63]: S. 172(11ZA) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 8(5)(b), 30(3)

[^key-9fb69a61aa431eb0e2f08e9637f120cd]: S. 44(1)(a) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 47

[^key-9fd0f5c664edc6e3927aeca7b1a4b0ed]: Words in Sch. 5 para. 4(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(f)(ii)(aa)

[^key-9fd4d3f05722573c5a92760dd9392b6b]: Words in s. 37(1)(a) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 28(2)

[^key-a00747e58871a68c8b33fd1ecc5537b6]: Words in s. 48BB(3)(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-a03a265fec2d335eda077c6e47fe8944]: 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, 18(1) (with regs. 30-37)

[^key-a051452c6ac3bd2b342e1675100b4d8b]: Words in s. 172(4A) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 32(b)

[^key-a07ffb3063ca85c06a62b5f6e964bd3b]: S. 45(2)(d) and preceding word added (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 9(2)

[^key-a09b0da7fe491481c50e113c4bb73334]: Words in s. 121(1) substituted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 102(4)(a), 118(2) (with s. 73)

[^key-a0b5fc8b2d87db297bff2534aad2e0fe]: Words in Sch. 5 para. 8 cross-heading added (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(l)(i)

[^key-a0c42032b31fc6d524ccbb2c1c7f584d]: S. 161(8) added (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(4); S.R. 2006/344, arts. 2(d), 3(b)

[^key-a0da641fa08079e7934feb65d776229b]: Sch. 10 modified (7.4.2003 immediately after 2002 c. 21, s. 49 comes into force) by The Child Benefit (General) Regulations 2003 (S.I. 2003/493), regs. 1(1), 15

[^key-a10be3d9d795b1a6aee7109862bd65ff]: S. 44(1)(a) modified (6.4.2016) in accordance with Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.)), ss. 8(1)(e), 9, 53(3), Sch. 5 (with s. 8(9)(b))

[^key-a14f0a0fe9a4f8f4102bb729fdb25094]: Words in s. 10(6) 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(8) (with Sch. 7)

[^key-a1559cc67b57861033ff6e157f8dd4af]: S. 60(1)(ab) omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 17(2); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-a1652ab9e5bbace92acb1642f18bd0c8]: Words in s. 21(2) omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 4(2); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-a17675ab30709daec6f121ef6ffebf6f]: Words in Sch. 5 para. 7B(1) 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. para. 6(k)(i)

[^key-a190bfaf7bb1ff5d65c75553c6bbf818]: S. 72(7A) inserted (8.10.2007) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 48(7), 60(1); S.R. 2007/429, art. 2(1)(b)

[^key-a1e736aead32edb9610cdb5ed370eb1e]: Sch. 7 para. 14(1A) inserted (31.10.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), arts. 2(2), 73; S.R. 2016/234, art. 3(2)(d)

[^key-a20dca435c49fbe5d1039728fd001aa0]: S. 35A(5A)(5B) inserted (6.4.2003) by Social Security Act (Northern Ireland) 2002 (c. 10), ss. 4(1)(c), 9(1); S.R. 2002/358, art. 2(c), Sch. Pt. II

[^key-a2515f233c3834405501d53b69dae41b]: S. 12(6)(b) and preceding word 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(6)(c), 36

[^key-a2f2b6deda6fe1f34e09f315abae3622]: Word in s. 73(11)(a) 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(5), 36(2); S.R. 2010/327, art. 2(1)(a)(b)(c)

[^key-a47efba9bc03a673843f3645b8639aae]: Word in s. 55A(5) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 4(4)

[^key-a4fe3b85cce6a841ec4a32e4a1a56692]: Sch. 5 para. 7A 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-a52afd73cae0d83fffb96f1339c8b3b8]: Word in Sch. 5 para. 5(2) omitted (5.12.2005) by virtue of 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)(aa)

[^key-a54bfd29e1a61f0c548dae1cb572add2]: S. 167ZZ9 applied (29.9.2023) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155), regs. 1, 17(b)

[^key-a571ecfa112f54e076e5e124b1310c1e]: 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)(a); S.I. 2005/3255, art. 2(1), Sch.

[^key-a640be96fa319c178d644168c07c8e0e]: S. 167ZT(1) formed from s. 167ZT (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 11(3)(b), 23(1); S.R. 2015/86, art. 3(1)(i)

[^key-a6cc3a3cca1a7056ace4ad7805364448]: S. 10ZC inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 4(1), 9

[^key-a6d0c2eb96d630607ab6469f54806ed6]: S. 167ZZ11(1) modified (temp.) (22.3.2022 with effect in accordance with s. 3(1)(2) of the amending Act) by Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 3(3)(7), 5(1)

[^key-a718dda10badcb74e6864598c7756cd0]: S. 134(3)(5) repealed (28.11.2016 in so far as relate to a community care grant or a crisis loan) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), art. 2(2), Sch. 12 Pt. 7; S.R. 2016/411, art. 2(3)(a) (with art. 4)

[^key-a77c665c99e687eaa15419f9c7deb8d2]: S. 51(7)(aa) 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)(d) (with regs. 6-9)

[^key-a7847462fc90a15405ed4e29d54f222a]: Ss. 11, 11A substituted for s. 11 (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 12, 36

[^key-a78fa73f84bee431e5b0e2e2afaebe6f]: Sch. 5 para. 3C 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. 8

[^key-a79276dfe58e517a126002868e927f96]: S. 10(3A) 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(4), 5(3); S.I. 2020/285, reg. 2

[^key-a7dd5e31445d33fcc49389ad6cc82e68]: Sum in Sch. 7 para. 4(4)(a) substituted (11.4.2012) by The Social Security (Industrial Injuries) (Dependency) (Permitted Earnings Limits) Order (Northern Ireland) 2012 (S.R. 2012/118), arts. 1, 2(a)

[^key-a80cbb02f35486521e5df895a61d3077]: S. 133(1) 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-a91f581770431e20f3581f1c6e0c7fd2]: S. 62(3)(4) 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)(b) (with regs. 6-9)

[^key-a9299da8756bd59dc6fb9b2064790826]: Sch. 10 para. 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(20)(a) (with regs. 6-9)

[^key-a98854a968d05f90debe47551201ccc4]: Sch. 1 para. 3B(13) repealed (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)(h), 13, Sch. 2; S.I. 2004/1943, arts. 2(d), 6(a)(ii)

[^key-a9abbd34b195ed62806dbe51690d4a6b]: Words in Sch. 9 para. 1(2) omitted (1.4.2022) by virtue of Health and Social Care Act (Northern Ireland) 2022 (c. 3), s. 8(1)(b), Sch. 1 para. 151(a); S.R. 2022/102, art. 2(b)

[^key-a9e497f4cd52125676b63f014fb7c80b]: Word 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)(b) (with Sch. 7)

[^key-a9e5b6d73a3ccd05e58c32fcaf0ff2f0]: Words in s. 78(7) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 67(3)

[^key-aa3f6575978523d9c5ac3071d9e5ebcf]: Words in s. 77(11) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(11)

[^key-aa3fbb0ac21b5a626d4b90144dc1471b]: Sch. 9 para. 2 cross-heading repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 43(3), Sch. 2 Pt. 2

[^key-aa50bbe38ba47c6db37f9eab26095eeb]: Words in s. 167ZE(11) substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(12)(f); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

[^key-aa82414c700316742f675e29c3fb7d0a]: S. 5(2) repealed (with effect in relation to the tax year 2011–12 and subsequent tax years) by Pensions Act 2007 (c. 22), ss. 8(3), 30(3), Sch. 7 Pt. 4 (with ss. 5(4), 8(4)); S.I. 2010/2650

[^key-aaabdb69cef0bcaf31d77c8ab27a18b2]: Words in Sch. 2 para. 3(5) 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(3)(b)

[^key-ab0636dd9ff885311e63c9abf6227b56]: Pt. 12ZD modified (2.4.2023) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57), regs. 1, 11(4) (with regs. 30-37)

[^key-ab1abec14cb6988f97d67b71eb79c025]: Sum in Sch. 4B para. 13(2) modified (for the tax year beginning 6.4.2012 and subsequent tax years) by The Social Security Pensions (Flat Rate Accrual Amount) Order (Northern Ireland) 2012 (S.R. 2012/89), arts. 1, 2

[^key-ab2ba21972bcd2ecaf90dc98e61af7ba]: Words in Sch. 5 para. 7B(2) 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. para. 6(k)(ii)

[^key-abcdd71b52cf971d971cf5426bcd2a24]: Act modified (coming into force in accordance with art. 1 of the amending Rule) by The Social Security (Switzerland) (Citizens' Rights Agreement) Order (Northern Ireland) 2019 (S.R. 2019/212), art. 2(2)(b); 2020 c. 1, Sch. 5 para. 1(1)

[^key-abebdd1a2adf2efaaeb30f73f754b5f1]: Words in s. 144(1)(a) substituted (3.12.2021) by The Social Security (Amendment) Regulations (Northern Ireland) 2021 (S.R. 2021/287), regs. 1, 2

[^key-ac3eefcfcb0aaed5998a0b8cb0158a4b]: Words in Sch. 5 para. 5(2)(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(18)(a)(ii) (with regs. 6-9)

[^key-ac52eccc35ee1de676ad94f3339dec8e]: Sch. 1 para. 1(3) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 53

[^key-ac5515ed3921fd02d315b863e29632b9]: S. 22(4) modified (1.6.2007) by The Transfer of State Pensions and Benefits Regulations (Northern Ireland) 2007 (S.R. 2007/286), regs. 1(1), 8(1)

[^key-ac657d01d0b68b35ffad41c0c3ae83d3]: S. 147(4A) inserted (temp.) (25.3.2020) by virtue of Coronavirus Act 2020 (c. 7), ss. 44(a), 87(1) (with ss. 88-90 and S.I. 2022/151, art. 2)

[^key-acda19fec557d7b081ac7444bd1dce58]: Words in s. 77(8) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(8)(a)

[^key-ad32789af9cf010473918470ece63f27]: Words in Sch. 4B para. 12 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-ad32b5776cd5bcaf4e4e340a92cc1054]: Sch. 4A para. 5(4A) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 8(3)(b)

[^key-ad59ea3683092a14132f5cfea90d26b8]: Words in s. 146(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-ad88d75459c2a16ad20bbcf00cf87c22]: S. 4AA inserted (13.3.2014) by National Insurance Contributions Act 2014 (c. 7), s. 14(6)

[^key-ad8fe0ea03848db19b641d389d61708d]: S. 172(11C)-(11E) inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 2(2)(b), 9

[^key-adb7a1786f220c77848fab1b68c48bd0]: Words in s. 46(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 77(a); S.I. 2005/3255, art. 2(1), Sch.

[^key-add739828478044bc52a5912a9c466e1]: S. 20(1)(ea) substituted (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 3(2); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-ae78cc946c2ec725195f0479d5dfc82c]: S. 51ZA 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(10) (with regs. 6-9)

[^key-aeb98e963a89ba23269374d99ba601e4]: Word in s. 22(2B) substituted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 102(2), 118(2) (with s. 73)

[^key-aef8a2f69ef8913106904ce44a987488]: Figure in s. 48BB(5) substituted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 9(2)(a) (with s. 73); S.R. 2011/441, art. 2(c)(xi)

[^key-af36dcc0f604a61e9fdf65aed450896c]: Words in Sch. 9 para. 1 cross-heading inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 43(2)

[^key-af615b59f625520c146779d382bfe61f]: Words in Sch. 4A para. 1(5) 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-af76b4a5cc88c89ab2ecc6a389a5f859]: S. 167ZZ14(1)(2) modified (29.9.2023) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155), regs. 1, 21

[^key-af9d06a37ba8a3a2ce942bf650f82588]: Words in s. 1(2)(d) inserted (6.4.2009) by Pensions Act 2008 (c. 30), ss. 136(3), 149(4)

[^key-afa1967333f254ac060109b83f5328ef]: Words in Sch. 1 para. 3B(9)(b) 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)(b)

[^key-aff2f13efed78e3ac473088c9799654b]: Sch. 5 para. 8(4)-(6) substituted for Sch. 5 para. 8(4) (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. 13(b)

[^key-b008bc04bbd934a93776d73c09ca7ffb]: S. 132A inserted (27.1.2003 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act (Northern Ireland) 2002 (c. 14), s. 21(2), Sch. 2 para. 3; S.R. 2003/29, art. 2; S.R. 2003/373, art. 2

[^key-b019cdbb24e3d933c367d6b919881246]: Words in s. 125(3)(b) 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-b075098666bbd20448886f6840509ffc]: S. 167ZZ12(8) excluded (3.10.2022) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238), regs. 1, 10(1) (with regs. 30-37)

[^key-b109f8ff130f6d35b2f5205792a0c384]: Words in s. 172(3)(c) repealed (1.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/392, art. 2

[^key-b123b8536b69f05eefdb316e8aecd0a1]: Words in Sch. 10 para. 1(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 44(2)(b)

[^key-b1aebaa7db2668171bd8f3f1fbabd778]: Words in s. 12(3) 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(4), 36

[^key-b20ca879678582b36c3b2c6c8c73bc69]: Words in Sch. 4A para. 7(4) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 8(4)(a)

[^key-b25395a9ce4ee245832f12d6ad5f64f2]: Words in s. 139(4) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 35(5)(b)