Social Security Contributions and Benefits (Northern Ireland) Act 1992

[^key-b2565caaca8e2ee375eaa3dcdc1c7b5d]: Words in s. 22(2)(a) inserted (27.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 3 para. 3(3)(a); S.R. 2008/276, art. 2(2)(d), Sch. Pt. 2

[^key-b27022d9b101d3f540fcb7d2ddb7e72a]: Words in s. 121(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 95(2); S.I. 2005/3255, art. 2(1), Sch.

[^key-b2dd2820efc6d28b8f2b432fa2409855]: S. 39A(2)(c) and preceding word inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 74(4); S.I. 2005/3255, art. 2(1), Sch.

[^key-b30fe6f9f6b0ee2ddfada7eb5f55c45c]: Words in s. 48(1) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 48(2)

[^key-b32d470033ffef44b859ab8d5b53bb99]: 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)(cc)

[^key-b345e948dad9df7e740f984017f9ba1d]: Words in s. 4(4)(a) substituted (with effect in accordance with Sch. 22 para. 48(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 48(1)(b)

[^key-b36b5e6e1398858af33d69a6831c4707]: S. 146(1)(zc) 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)(a)

[^key-b4d93e56e096f6c5de5498a4666d0942]: 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)(ii) (with regs. 6-9)

[^key-b5350aa7088c3f2ffe01179f05f05234]: Sch. 1 para. 6(4C) inserted (with effect in relation to payments in respect of Class 1 national insurance contributions and construction industry scheme payments made on or after 20.5.2014 which are made for the tax year 2014-15 or for a subsequent tax year) by The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments) (Consequential Amendments) Order 2014 (S.I. 2014/1283), art. 1(1)(2), Sch. para. 3

[^key-b553a32186b09954f53d81fc47c0182b]: Words in s. 167ZF(2) substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(15); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

[^key-b5561faa073550d927b70a4a01d4b9d0]: Words in s. 39C(1) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 77(2)

[^key-b55ecf2ded7a5f516026fdb71d3279e7]: Words in Sch. 4B para. 10(1)(a) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(8) (with s. 73); S.R. 2011/441, art. 2(c)(xii)

[^key-b586004b73737439dc42a6c64035f85b]: S. 171(3)(5)(6) applied (18.11.2004) by Civil Partnership Act 2004 (c. 33), ss. 254(5), 263(8)(f)

[^key-b5d1dabf956d4e03314974130353f5af]: Sch. 1 para. 7BZA inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 6(3), 13; S.I. 2004/1943, art. 2(f)

[^key-b65e7fcf71d45f9c1763901e82fc82f8]: Words in s. 121(1) 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-b6bfad474778e1d13f24ca929e0efdc4]: Words in s. 20(1)(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-b726cc1a3459bf40c1621b22c011fa6d]: Words in Sch. 5 para. 6A(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(18)(e) (with regs. 6-9)

[^key-b762a033e020860a227cf10ad76c19ec]: Sch. 5 para. 8(1)(2) repealed (with effect in accordance with Sch. 2 para. 6(5) of the amending S.I.) by The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213), Sch. 2 para. 6(4), Sch. 5 Pt. 2 (as amended by S.I. 2005/255, art. 273(3)))

[^key-b7bb2914ecad0131bf2afe2e4ef99b49]: Words in s. 4A(3)(a) 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)(a)

[^key-b7e5f97b66b64117f52d69c270dcf3bc]: S. 60(9) added (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 4

[^key-b7fcb2a044383dc71fc8a15b59cfc825]: S. 36 repealed (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 8; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-b82fcae52ea17246c9ab39567bd85ede]: Words in s. 170 substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(18)(a); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

[^key-b87db1803f591223383af253003f9b6e]: Words in Sch. 1 para. 7B(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. 204(e) (with Sch. 7)

[^key-b88d196c04cdfb96b45312a193a42a7c]: Words in s. 4A(6) 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(5)

[^key-b8d32874e2ddff72ed6b93a9bdc8506a]: S. 172(2)(aa) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 10

[^key-b8fd553264893d86611b93f5a671f1b5]: Words in s. 77(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-b90e8a0f7a1ff15ba03a7d52c4862d0a]: Words in s. 39C(4) substituted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 77(4)

[^key-b97273b053a25833217a223061dc557f]: S. 48(3)(4) substituted for s. 48(3) (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 78(4); S.I. 2005/3255, art. 2(1), Sch.

[^key-b9a4861298caee559ffefadebea61f56]: Words in s. 141A(4) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 38(3)

[^key-b9d0c9bb5786adaead01ac47fc76549d]: Words in Sch. 2 para. 7 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 425(6), Sch. 3 (with Sch. 2)

[^key-ba149015468e88f1284c213c919db8c2]: Words in s. 48BB(5) inserted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 9(2)(b) (with s. 73); S.R. 2011/441, art. 2(c)(xi)

[^key-ba473bab6ce600faf722028871eb64e4]: Pt. 1 modified (6.4.2022 for the tax year 2022-23) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), s. 2(3) (with Sch. para. 8)

[^key-ba5e3526b9fdf883295e9069418ca66d]: S. 167ZT(2) substituted (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(1)

[^key-baa9f441171e11dc4f42816e1cba51c6]: S. 70(4A) inserted (31.10.2011) by The Social Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/356), regs. 1, 2(3)

[^key-bac34cb91b2df0c5d2f2cf7ac582873d]: Pt. 12ZD modified (29.9.2023) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155), regs. 1, 11(4)

[^key-bae4145c95c4f0e9ab7cbc526decb953]: Words in s. 10ZA(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. 196(4) (with Sch. 7)

[^key-bae5396f1ca9cf59f581ea92ea5692aa]: Words in s. 121(1) inserted (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. 199(2) (with Sch. 7)

[^key-bb72a87de3954dae885231b43c381625]: Sch. 1 para. 8(1)(aa) inserted (6.4.2014) by National Insurance Contributions Act 2014 (c. 7), ss. 7(2), 8

[^key-bbe9cbc47fee9dd3fa3c0656003bca1b]: S. 167ZN(1) repealed (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 13(2)(a), 23(1), Sch. 2; S.R. 2015/86, art. 4(1)(c)(3) (with art. 7(1)(2))

[^key-bc659da5e333458adb253b6382552a65]: Words in s. 136(1A)(b) substituted (29.6.2007) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 50(a), 60(2)(a)

[^key-bca5cb2fbdc143dc4f67525607078be9]: Words in s. 39C heading omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 14(4); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-be0d3712d5db296145dbd378b2cd8220]: S. 167ZZ9 modified (29.9.2023) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155), regs. 1, 12(1)

[^key-be39ea85aea6fbc9d233473b469f2eea]: S. 48AA(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(7)(a) (with regs. 6-9)

[^key-be50212576e32d01e2e8cd97c5190fce]: Words in Sch. 1 para. 6(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. 204(b) (with Sch. 7)

[^key-beba0881deadf27f141280446e3013e7]: Words in s. 167ZE(4) 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-befd0e65ba5ec75ecdb882721a067673]: S. 129A(4)(5) substituted (9.9.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), arts. 2(2), 75(3); S.R. 2016/325, art. 2(2)

[^key-bf91ba08ec7d0e8667f3a57fe417b912]: Sch. 7 para. 3(3A)(3B) inserted (12.10.2015) by The Pensions (2015 Act) (Consequential Amendments) (Units of Additional Pension) Order (Northern Ireland) 2015 (S.R. 2015/308), arts. 1, 2(3)

[^key-bfc2e8e1343a1c1b70d8bf56809b5038]: Pt. 12ZD excluded (3.10.2022) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238), regs. 1, 11(5) (with regs. 30-37)

[^key-bfd5b307276ae3508c56bd1aa2fef6cc]: Words in s. 48B(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 80(4); S.I. 2005/3255, art. 2(1), Sch.

[^key-bffc178eb768d910679b1ce248e6a2ad]: Words in s. 4(4)(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. 193(3) (with Sch. 7)

[^key-c016fc67a9b472cc856fd751828494c8]: Sch. 2 para. 1(ac) 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(2) (with Sch. 2)

[^key-c03befc2f8fa68dc0e6d41fbaa385cde]: Words in s. 75(1) substituted (6.12.2018) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 11(3), Sch. 1 para. 39(2) (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-c03c4bee47104a91f52b41d876bc9b9d]: Act modified (1.6.2007) by The Transfer of State Pensions and Benefits Regulations (Northern Ireland) 2007 (S.R. 2007/286), reg. 8(3)

[^key-c04cb461d22f8c9af78e0b831134b545]: S. 146(1)(ba) inserted (27.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 3 para. 3(11)(a); S.R. 2008/276, art. 2(2)(d), Sch. Pt. 2

[^key-c051598edfdeb83633631d2c734e6b8c]: Word in Sch. 5 para. 5A(2) substituted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 66(18)(c) (with regs. 6-9)

[^key-c05bac84926f3926483371c44bbb1407]: Words in s. 20(3) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 52

[^key-c0767af29e8ec2faaa2b976107e67871]: S. 4B(3)(d) inserted (13.3.2014) by National Insurance Contributions Act 2014 (c. 7), s. 14(7)

[^key-c079bb47ca70068c99a6622643dff6fe]: Words in s. 46(2) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 6(2) (with s. 73); S.R. 2011/441, art. 2(c)(vii)

[^key-c0a6176812ffa55acc1a01ec0c06ef1e]: Words in s. 30DD(4)(c) 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-c0d398ea1ccdbc0f7c496896aac1088d]: S. 38(3)(c) and preceding word substituted for s. 38(3)(c)(d) (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(3) (with regs. 6-9)

[^key-c0f0456cd979c9064b0a7ca8a52da3e4]: Words in s. 167ZN(3) 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. 20(2); S.R. 2006/344, arts. 2(d), 3(b)

[^key-c1230f996a9f4f036d89d3c97c2ba83e]: S. 167ZN(2A)-(2D) inserted (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 6(6), 23(1); S.R. 2015/86, art. 3(1)(e)

[^key-c160734db92ce9b6f97154ca77dc0958]: S. 4C(2)(d) repealed (6.4.2015) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 21(1), Sch. 4 para. 41(2), Sch. 6 Pt. 7; S.R. 2012/115, art. 2(2)(a)(ii)(b)

[^key-c183c52c67d856c3a3a7e6ea35f5979f]: Words in Sch. 2 para. 2 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 425(3) (with Sch. 2)

[^key-c1d7eb83aa7200b212110f52fe79c4d8]: Act restricted (30.6.2005 for specified purposes, 1.9.2005 in so far as not already in force) by Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11), ss. 6(1), 9(3); S.R. 2005/319, art. 2

[^key-c1df100acc53148d195864c4736c52fb]: S. 10(10) repealed (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(13), Sch. 8 Pt. 1 (with Sch. 7)

[^key-c1f769f64e40ed939ccdb6ec98f0886d]: S. 9(3)(c) and preceding word omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.)), s. 53(3), Sch. 13 para. 51

[^key-c21324c343333b36a8d3dc2409554f36]: Words in s. 167(1) repealed (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(2), Sch. 2; S.R. 2006/344, arts. 2(d), 3(b)(f)(i)

[^key-c21b03c237e0c5cf008dbf72188b4eae]: Words in s. 18(2)(b) inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 1 para. 2(3); S.I. 2004/1943, art. 5(a)(ii)

[^key-c2546d3c636170c9c0e3093116d7192b]: S. 51 substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 56

[^key-c25e5d98ff1b5075081504afa9b11e00]: Words in Sch. 4B para. 9(2)(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-c28295db184d81d708f29d09e0e34701]: 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)(b)

[^key-c33f38982df899681764f795aa641b16]: Words in s. 167ZA(4) substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(8)(b); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

[^key-c361c7425a36d257e698fe05c4dd2417]: S. 9(1A) inserted (6.4.2015) by National Insurance Contributions Act 2014 (c. 7), s. 9(7)(b)(12)

[^key-c3a748b7c4df587834b92e47bfdf0b5a]: Words in Sch. 2 para. 3(1)(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)(a)(iv) (with Sch. 2)

[^key-c3debe4e21c983ccf0c05fd6362d437b]: S. 163 substituted (6.4.2003) by Employment Act 2002 (c. 22), ss. 21(2), 55(2); S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3

[^key-c409e966f19660afb49ed92ecce93ebf]: Sch. 5 para. 2A 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. 6

[^key-c43ff51b6a8ad0520e0da2aa3ea08837]: S. 18A inserted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 13(5)(7)

[^key-c45125baa30ec9b77023d564f0feda2a]: Words in Sch. 5 para. 7(1)(b) 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(i)(i)(bb)

[^key-c458e3ce8715664a669f1bfa2b64866f]: Words in s. 61A(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 86(a); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-c46abf556da8472278acd391a3b8afe6]: Words in Sch. 5 para. 2(2) repealed (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)(a), Sch. 5 Pt. II (with Sch. 2 para. 6(5) (as amended by S.I. 2005/255, art. 273(3)))

[^key-c482f273811c41b387d9127d0b6dbff2]: Words in Sch. 5 para. 3C(5) 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)(iv)(bb)

[^key-c4aaf82a8cb3632fc942d6f8630e1df4]: Words in s. 22(2A) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 30

[^key-c4c5505e54f58ae1441d553eaba10848]: S. 22(2)(c) and preceding word inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 6(2)(b)

[^key-c52088e091e33b9a6704cc2c06ba85ea]: S. 35(1)(c) substituted (6.4.2003) by Social Security Act (Northern Ireland) 2002 (c. 10), s. 9(1), Sch. 1 para. 2(a); S.R. 2002/358, art. 2(c), Sch. Pt. II

[^key-c56ba1823974ddedc8bfa2e609f991bb]: Words in s. 10ZB(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. 197(4) (with Sch. 7)

[^key-c59e2e5502af4a775bb4b6bc0e1d6eec]: Words in s. 48BB(3) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 54(3)

[^key-c5b3bb4cae9118cc8a7384fa7cf419c6]: Sch. 4A heading substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 8(6)

[^key-c5d46577e588ffb180554bd9e91ff393]: Words in s. 73(9)(a) inserted (8.10.2007) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 7 para. 1(2); S.R. 2007/429, art. 2(1)(d)

[^key-c5edc179554c351f5e8788c189285e08]: Words in s. 23A(4)(b) inserted (6.4.2010) by The National Insurance Contribution Credits (Transfer of Functions) (Northern Ireland) Order 2010 (S.I. 2010/242), arts. 1(1), 5

[^key-c60658f02502df9802f36e5f4bd59d11]: S. 169 applied (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.)), ss. 17(3)(b), 21(2); S.R. 2002/366, art. 2(1)(o); S.R. 2003/373, art. 2

[^key-c66ac56a134c561bcf5bcaadf2c18ae0]: Words in s. 103(2)(a) repealed (31.10.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), arts. 2(2), 70(1)(b); S.R. 2016/234, art. 3(2)(a)

[^key-c6929358e531fb8e3ba03201238a05ff]: Words in s. 64(1) substituted (6.12.2018) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 11(3), Sch. 1 para. 38 (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-c6a7348cda02dd1dcea762c28e440bb3]: Words in s. 77(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(2)(b)

[^key-c706d8629dad29a05f02c012f47caef4]: Words in Sch. 2 para. 3(5)(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)(d)(ii) (with Sch. 2)

[^key-c7387c97b36bb11c4c4a4ca4a61d2cb5]: Word 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)(b) (with Sch. 7)

[^key-c743835aa2a8f2f5228aa10a9aa4bb8c]: Words in s. 89(2) inserted (14.2.2006) by The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37), art. 1(1), Sch. para. 1(3)(c)(ii)

[^key-c77bc9b319379ff3614517e9525c3368]: S. 39A(1)(1A) substituted for s. 39A(1) (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 12; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-c77c83e1f2aaf3b8c182b4d85b611c2c]: Word in s. 48C(4) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 55(3)

[^key-c78e4457a28b92353f51ae3cfc2cd48c]: Words in Sch. 7 para. 4 cross-heading inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 42(2)

[^key-c7c221544b9104a4f67197e07102ad70]: S. 30A modified (5.5.2003) 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, 2

[^key-c7c8b732cd1e99bffbde2d18f791cff7]: Word in s. 15(1) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 424(2)(b), Sch. 3 (with Sch. 2)

[^key-c7ea5589da8986552621bbbc04915b62]: S. 129A inserted (10.3.2008 for specified purposes, 7.4.2008 in so far as not already in force) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 30(2), 60(1); S.R. 2008/93, art. 2(a)(b)

[^key-c83426c52a183af97006ae30b1c763bc]: Words in Sch. 4B para. 9(1) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(7)(a) (with s. 73); S.R. 2011/441, art. 2(c)(xii)

[^key-c8efaca0fae395e92ed9bbada118d4eb]: S. 122(1)(b)(c) 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-c8f43540b16720b741938b04689eefd0]: Words in Sch. 7 para. 19 cross-heading inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 42(7)

[^key-c915ac26c5ccc6a49af597f47cb13947]: Words in s. 167ZN(2) substituted (1.9.2006) by The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947), arts. 1(3), 4; S.R. 2006/344, art. 2(a)

[^key-c9219747b198e7b1ab1168c8f7891fbe]: Words in s. 39A(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 29(3)(c)

[^key-c94e178a0ca196c1a8a1eec2b5867c36]: S. 62(1)(c) 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. 16(b)

[^key-ca009df36290118f583800b57ea13316]: Words in Sch. 10 para. 4 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 44(4)

[^key-ca1407e25af2d3be55bb140a32a1afb7]: Sch. 5 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. 2

[^key-ca4cf61ddfe87f07e27906af6587e21f]: S. 136(4)(da) inserted (17.2.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), arts. 2(2), 78(2); S.R. 2016/46, art. 3(3)

[^key-ca7f56c5a89b03e42034b57df8957d69]: S. 35A(1) substituted for s. 35A(1)-(3) (6.4.2003) by Social Security Act (Northern Ireland) 2002 (c. 10), ss. 4(1)(a), 9(1); S.R. 2002/358, art. 2(c), Sch. Pt. II (with art. 3(3))

[^key-caabf6da91a6246e2f6c8423f0454207]: Word in s. 21(5A)(c) inserted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 2 (with s. 73); S.R. 2011/441, art. 2(c)(ii)

[^key-cab73f28912a210b9fb538aa33d187b9]: S. 82 repealed (with effect from 14.8.2010) by Welfare Reform Act (Northern Ireland) 2010 (c. 13), ss. 14(1)(a), 36(1)(d)(p), Sch. 4 Pt. 2 (with ss. 14(2), 34(2)(a))

[^key-caef3e0f55368da6f4f2e7c4e6603bb3]: S. 1(2)(da) inserted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 16(2)(b); S.I. 2015/1670, art. 2(b)

[^key-cb3ec70dba89167a80dcbb9f1d5ccfc0]: S. 167ZZ9 modified (6.4.2022) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167), regs. 1, 12(1)

[^key-cba234acb701231837631873595ac81e]: Words in Sch. 1 para. 3B(2)(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)(c), 13; S.I. 2004/1943, art. 2(d)

[^key-cbc3b64425d70b3b24d170ec38e71e51]: S. 37(A1) inserted (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 10(2); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-cbd2e2adf6c59adba363464b6c14ff3c]: S. 10(4A) 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(6), 5(3); S.I. 2020/285, reg. 2

[^key-cbd6a617b5dcb3b506705c7a105ee494]: S. 70(2)(db) 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(2)(b)

[^key-cbe05f023e79596c24c9bf048a9eb82a]: 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)(b), 9

[^key-cc24c0558cbdc0eb291efad19be728cb]: S. 10ZBA inserted (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(4), 5(3); S.I. 2020/285, reg. 3

[^key-cc84fb3968b6c81994e47ad5dbfd2aa7]: Sum in s. 18(1A)(a) substituted (6.4.2023) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 2(3)(4)

[^key-ccefce6a333da5beba048017d495abf0]: S. 162(4) added (1.10.2006) by The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947), art. 1(3), Sch. 1 para. 7(3); S.R. 2006/344, art. 3(c)

[^key-ccff242c742fe99fe78c8a4267a6d3ca]: Words in s. 55B(5) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 6(3)

[^key-cd0d814f1325f1c8b6a036d5a4b0795c]: Sch. 1 para. 1(9)-(11) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 53

[^key-cd24883871c349a065b7bab195e4eecc]: Words in s. 48(1) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 78(2)(a); S.I. 2005/3255, art. 2(1), Sch.

[^key-cd3ba676e2dcefe48b83334677f8d023]: Words in s. 38 heading inserted (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 11(3); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-cd4f42f204d0e24c0f72c35d23742088]: Ss. 14A-14C and cross-heading inserted (1.10.2014 for specified purposes, 12.10.2015 in so far as not already in force) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 17; S.I. 2014/2377, art. 2(1)(a)(ii)(3)(d)(iii); S.I. 2015/1670, art. 2(b)

[^key-cd5feb6ce6b029a686da961093a035b3]: Words in s. 4A(4)(b)(ii) substituted (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(4)(b)

[^key-cd63696a2d933ecb7696eefb49c9cef8]: S. 62(1)(ac) inserted (2.12.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Miscellaneous and Consequential Provisions) Order (Northern Ireland) 2005 (S.R. 2005/471), art. 1, Sch. para. 1

[^key-cd678f25fbd43e2c4b8bc59bd85cba26]: Word in s. 35A(5)(c)(i) inserted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 15(a), 35

[^key-cd6dfcc03a68dc7b79b03b75edd09034]: Sch. 4B para. 2(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(2)(b) (with s. 73); S.R. 2011/441, art. 2(c)(xii)

[^key-cdcb3aa4f3bbfe90bd7b4327f304bb44]: S. 13A inserted (6.4.2009) by Pensions Act 2008 (c. 30), ss. 136(2), 149(4)

[^key-cdd8cb0cc1830622ad78b71317641790]: S. 51(10)(11) added (6.4.2016) by The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78), arts. 1, 2(4)(b)

[^key-ce36c564cd79412f9208a9c197a9fd88]: S. 46(4) added (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 6