Social Security Contributions and Benefits (Northern Ireland) Act 1992

S. 167ZN(6A) 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(3); S.R. 2006/344, arts. 2(d), 3(b)

Words in Sch. 10 para. 4(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(20)(b) (with regs. 6-9)

S. 167ZJ(2)(b) and preceding word repealed (1.10.2006) by The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261), reg. 1(1), Sch. 7 para. 1(5)(b), Sch. 8(1) (with reg. 50, Sch. 7 para. 1(6))

Words in s. 35A(5)(c)(ii) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 15(b), 35

S. 167ZZ17(6) modified (2.4.2023) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57), regs. 1, 19(1) (with regs. 30-37)

Words in s. 167ZV(2)(a) substituted (27.1.2020) by Employment Act (Northern Ireland) 2016 (c. 15), ss. 25(2)(a), 29(2); S.R. 2020/1, art. 2(j)

Words in s. 37(2) repealed (7.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 46, 60(1), Sch. 8; S.R. 2008/339, art. 2(3)(a) (with art. 3(3))

Words in s. 61A(3)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 86(b); S.I. 2005/3175, art. 2(1), Sch. 1

S. 10(8)(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. 195(10) (with Sch. 7)

Words in s. 109(5)(a) repealed (31.10.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), arts. 2(2), 70(1)(e); S.R. 2016/234, art. 3(2)(a)

S. 35B inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102), regs. 1(1), 2(5)

Words in s. 1(5) substituted (23.3.2022) by Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 4, 5(5)(6), Sch. para. 3; S.R. 2022/136, arts. 2, 3

Word in s. 39C(3)(a) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 4(3)

Words in s. 167ZE(1) 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))

Words in s. 48A(6A)(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)

Words in Sch. 7 para. 20(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)

S. 23A inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 3(1)

S. 167ZS(2)(b) and preceding word repealed (1.10.2006) by The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261), reg. 1(1), Sch. 7 para. 1(7)(b), Sch. 8(1) (with reg. 50, Sch. 7 para. 1(8))

Pt. 12ZD excluded (6.4.2022) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167), regs. 1, 11(5)

Act modified (1.10.2007) by The Social Security (Ireland) Order (Northern Ireland) 2007 (S.R. 2007/438), art. 2, Sch. 1, Sch. 2

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)(cc)

S. 167ZN(2E)-(2G) inserted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 13(2)(b), 23(1); S.R. 2015/86, art. 4(1)(c) (with art. 7(1))

Words in s. 10ZB(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. 197(2) (with Sch. 7)

Words in Sch. 2 para. 3(4) 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)(c) (with Sch. 2)

S. 51(12) 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)(e) (with regs. 6-9)

S. 167ZT(2)(3) added (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 11(3)(c), 23(1); S.R. 2015/86, art. 3(1)(i)

S. 167ZZ14(1)(2) modified (3.10.2022) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238), regs. 1, 21 (with regs. 30-37)

S. 78(1) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 67(2)

S. 48A(8) 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)(c) (with regs. 6-9)

Act: transfer of functions (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 50(2)(c), 61 (with s. 54(2)(3)(5)(7)(9)); S.I. 2003/392, art. 2

Words in s. 133(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(14)(a) (with regs. 6-9)

S. 168 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)(a), 21(2); S.R. 2002/366, art. 2(1)(o); S.R. 2003/373, art. 2

Words in Sch. 9 para. 1(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 43(2)(a)

Word in s. 172(2)(c) repealed (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 10 Pt. 6 (with s. 73)

Words in s. 139(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 35(3)

Words in Sch. 1 para. 3B(1)(a) 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)(a)(i), 13; S.I. 2004/1943, art. 2(d)

Words in s. 77(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(2)(a)

S. 48A(6A) 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)(b) (with regs. 6-9)

Sch. 2 para. 3(1) modified (21.7.2009) by Finance Act 2009 (c. 10), Sch. 6 para. 2(6)

Word in s. 48B(7) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 53(6)

Words in s. 167ZJ(2)(a) substituted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 15(4), Sch. 2 para. 11

Words in s. 172(2)(a) repealed (1.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/392, art. 2

Words in Sch. 4B para. 5(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)

Words in s. 39A(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 29(3)(b)

Words in Sch. 4B para. 8 cross-heading substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 12(6) (with s. 73); S.R. 2011/441, art. 2(c)(xii)

Word in s. 134(1) 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), art. 2(2), Sch. 12 Pt. 7; S.R. 2016/411, art. 2(3)(a) (with art. 4)

Words in Sch. 5 para. 5(1)(a) 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(g)(i)(aa)

Words in s. 114(3)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 93(b); S.I. 2005/3255, art. 2(1), Sch.

Sch. 9 para. 2 repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 43(3), Sch. 2 Pt. 2

Words in s. 12(8) substituted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 13(8)(a), 36

Word in s. 89 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(3)(a)

Figure in s. 48B(2) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 8(b) (with s. 73); S.R. 2011/441, art. 2(c)(ix)

Words in s. 171(1) inserted (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), s. 61, Sch. 4 para. 5; S.I. 2003/392, art. 2

S. 35(3E) inserted (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 6(3), 23(1); S.R. 2015/86, art. 3(1)(e)

Word in s. 55A(7) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 4(4)

S. 167ZZ9 applied (3.10.2022) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238), regs. 1, 17(b) (with regs. 30-37)

Word in Sch. 4A para. 1(2) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 60

Words in s. 167ZE(8) substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(12)(d); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

Words in s. 77(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(4)(b)

Words in s. 51(6) substituted (6.4.2016) by The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78), arts. 1, 2(4)(a)

S. 72(7B) 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(4)

Words in Sch. 1 para. 3B(1)(a) 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)(a)(ii), 13; S.I. 2004/1943, art. 2(d)

S. 42(1)(1A) substituted for s. 42(1) (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 42; S.I. 2003/962, art. 2(3)(d)(iii)

Words in s. 161(4) 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. 6(3); S.R. 2006/344, arts. 2(d), 3(b)

Words in s. 35(7) inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102), regs. 1(1), 2(3)(c)

S. 171(5A) inserted (temp.) (25.3.2020) by virtue of Coronavirus Act 2020 (c. 7), ss. 44(b), 87(1) (with ss. 88-90 and S.I. 2022/151, art. 2)

Words in s. 121(1) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 9(4)

Words in s. 121(1) inserted (6.4.2015) by National Insurance Contributions Act 2014 (c. 7), s. 9(9)(12)

Words in s. 38(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 73(2); S.I. 2005/3255, art. 2(1), Sch.

Words in s. 1(1)(a) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 3

Words in s. 121(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 34(3)

Word in s. 10(7B) omitted (with effect in relation to the tax year beginning with 6.4.2006 and subsequent tax years) by virtue of The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 10(7B)) Regulations 2007 (S.I. 2007/795), regs. 1, 2(a)

S. 172(7A) inserted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(19)(c); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))

Words in s. 23(3)(a) substituted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 3(2) (with s. 73)

Words in Sch. 5 para. 6(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)(d) (with regs. 6-9)

Words in Sch. 7 para. 15(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(19)(b) (with regs. 6-9)

S. 136 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), art. 2(2), Sch. 12 Pt. 7; S.R. 2016/411, art. 2(3)(a) (with art. 4)

Words in s. 172(2)(a) repealed (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(19)(a), Sch. 2; S.R. 2015/86, art. 4(2)(b)(3) (with art. 7(2))

S. 120(1)(aa) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 94; S.I. 2005/3255, art. 2(1), Sch.

Words in s. 23A(6)(b) omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 6(3); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

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

Words in s. 15(3) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 424(3), Sch. 3 (with Sch. 2)

S. 10(1A)-(1C) 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(2), 5(3); S.I. 2020/285, reg. 2

Words in s. 63(f)(i) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 66

Sch. 4B para. 13(3) 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)(d)(ii)

Words in s. 77(9) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(9)

Words in s. 167ZK heading substituted (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 11(2)(a), 23(1); S.R. 2015/86, art. 3(1)(i)

S. 10(11) inserted (13.3.2014) by National Insurance Contributions Act 2014 (c. 7), s. 14(8)

Words in s. 141(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 37

S. 167ZA cross-heading repealed (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(7), Sch. 2; S.R. 2015/86, art. 4(2)(b)(3) (with art. 7(2))

Words in s. 121(1) 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(5)

Words in s. 54(1)(a) repealed (6.4.2005) by The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213), Sch. 2 para. 6(1)(5), Sch. 5 Pt. II (as amended by S.I. 2005/255, art. 273(3))

Sch. 9 para. 4 repealed (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. 57(b), 61, Sch. 6; S.I. 2003/392, art. 2

Words in s. 4A(3)(i) 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. 292 (with Sch. 2)

S. 167ZZ12(8) excluded (29.9.2023) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155), regs. 1, 10(1)

Words in s. 77(10) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(10)

Words in s. 159(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(2)(b) (with reg. 50)

Sch. 5 para. 6A 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(h)

Words in Sch. 4B para. 13(2) 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)(d)(i)

S. 72(8)-(12) substituted for s. 72(8) (8.10.2007 for specified purposes, 29.10.2007 in so far as not already in force) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 54(2), 60(1); S.R. 2007/429, art. 2(1)(c)(2)

Words in s. 94(1) repealed (31.10.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), arts. 2(2), 70(1)(a); S.R. 2016/234, art. 3(2)(a)

Words in Sch. 5 para. 4(1A)(c) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 78(2)

S. 39(2A) inserted (with effect in relation to the tax year 2010–11 and subsequent tax years) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 6(1) (with s. 6(3)); S.I. 2010/2650

Words in s. 133(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)

Word in s. 55A(3) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 4(4)

S. 146(3) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 102(3); S.I. 2005/3255, art. 2(1), Sch.

S. 9B inserted (12.4.2015 for specified purposes, 6.4.2016 in so far as not already in force) by National Insurance Contributions Act 2015 (c. 5), s. 1(9)(11)

Words in Sch. 5 para. 3C(1)(a) substituted (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(e)(ii)

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(3) (with Sch. 7)

S. 30C(5)(5A) substituted for s. 30C(5) (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 37; S.I. 2003/962, art. 2(3)(d)(iii)

S. 172(11B)(b)(c) inserted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 18(3)(c)(7)

S. 35A(6) substituted for s. 35A(6)(7) (6.4.2003) by Social Security Act (Northern Ireland) 2002 (c. 10), s. 9(1), Sch. 1 para. 3; S.R. 2002/358, art. 2(c), Sch. Pt. II

Words in Sch. 1 para. 3B(8) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 174(2)

Sch. 3 para. 7 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)

Words in Sch. 5 para. 7A(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. 6(j)(ii)

S. 10(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. 195(2) (with Sch. 7)

S. 44(1)(b) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 1(2)

Words in Sch. 5 para. 7B(5)(b)(i) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 78(2)

S. 133(1) applied (with modifications) (1.4.2007) by The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204), regs. 1(1), 15

Words in s. 4A(4)(b)(i) 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(4)(a)

Word in s. 167ZZ(1)(a)(vi) substituted (27.1.2020) by Employment Act (Northern Ireland) 2016 (c. 15), ss. 25(3)(d), 29(2); S.R. 2020/1, art. 2(j)

Words in s. 4(6)(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(4) (with Sch. 7)

Sch. 1 para. 7 modified (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 in so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 31; S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with art. 3)

S. 172(7B) inserted (23.3.2022) by Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 4, 5(5)(6), Sch. para. 8(4); S.R. 2022/136, arts. 2, 3

Words in s. 141A(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(15)(a) (with regs. 6-9)

Words in s. 172(2)(a) repealed (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 13(3), 23(1), Sch. 2; S.R. 2015/86, art. 4(1)(c)(3) (with art. 7(1)(2))

Words in s. 4AA(2) substituted (23.3.2022) by Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 4, 5(5)(6), Sch. para. 5; S.R. 2022/136, arts. 2, 3

Words in Sch. 5 para. 7B(5)(b)(i) substituted (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)(iii)

Words in Sch. 2 para. 3(1) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 425(4), Sch. 3 (with Sch. 2)

S. 121(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(13) (with regs. 6-9)

Words in s. 10A(4) substituted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 1 para. 2(2); S.I. 2004/1943, art. 5(a)(ii)

Words in s. 166(3) substituted (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(5); S.R. 2015/86, art. 3(2)(b)