Social Security Contributions and Benefits (Northern Ireland) Act 1992

• (6) If, at any time after they have given an approval for the purposes of sub-paragraph (1)(b) above, it appears to the Inland Revenue—

• (a) that the arrangements that were made or are in force for securing that liabilities transferred by elections to which the approval relates are met are proving inadequate or unsatisfactory in any respect, or

• (b) that any election to which the approval relates has resulted, or is likely to result, in the avoidance or non-payment of the whole or any part of any secondary Class 1 contributions,

the Inland Revenue may withdraw the approval by notice to the secondary contributor.

• (7) The withdrawal by the Inland Revenue of any approval given for the purposes of sub-paragraph (1)(b) above—

• (a) may be either general or confined to a particular election or to particular elections; and

• (b) shall have the effect that the election to which the withdrawal relates has no effect on contributions on relevant employment income if—

• (i) that income is within sub-paragraph (1A)(a) or (b) and the securities, or interest in securities, to which it relates were or was acquired after the withdrawal date, or

• (ii) that income is within sub-paragraph (1A)(c) and the right to acquire securities to which it relates was acquired after that date.

• (7A) In sub-paragraph (7)(b) “the withdrawal date” means—

• (a) the date on which notice of the withdrawal of the approval is given, or

• (b) such later date as the Inland Revenue may specify in that notice.

• (7B) An election is void for the purposes of sub-paragraph (1) to the extent that it relates to —

• (a) relevant employment income which is employment income of the earner by virtue of Chapter 3A of Part 7 of ITEPA 2003 (employment income: securities with artificially depressed market value), or

• (b) any liability, or any part of any liability, to a contribution arising as a result of regulations being given retrospective effect by virtue of section 4B(2) (earnings: power to make retrospective provision in consequence of retrospective tax legislation).

• (8) Where the Inland Revenue have refused or withdrawn their approval for the purposes of sub-paragraph (1)(b) above, the person who applied for it or, as the case may be, to whom it was given may appeal ... against the Inland Revenue’s decision.

• (9) On an appeal under sub-paragraph (8) above that is notified to the tribunal, the tribunal may—

• (a) dismiss the appeal;

• (b) remit the decision appealed against to the Inland Revenue with a direction to make such decision as the tribunal thinks fit; or

• (c) in the case of a decision to withdraw an approval, quash that decision and direct that that decision is to be treated as never having been made.

• (10) Subject to sub-paragraph (12) below, an election under sub-paragraph (1) above shall not apply to any contributions in respect of income which, before the election was made, counted as employment income for a tax year by virtue of Part 7 of ITEPA 2003.

• (11) Regulations made by the Inland Revenue may make provision with respect to the making of elections for the purposes of this paragraph and the giving of approvals for the purposes of sub-paragraph (1)(b) above; and any such regulations may, in particular—

• (a) prescribe the matters that must be contained in such an election;

• (b) provide for the manner in which such an election is to be capable of being made and of being confined to particular liabilities or the part of particular liabilities; and

• (c) provide for the making of applications for such approvals and for the manner in which those applications are to be dealt with.

• (12) Where—

• (a) an election is made under this paragraph before the end of the period of three months beginning with the date of the passing of the Child Support, Pensions and Social Security Act 2000, and

• (b) that election is expressed to relate to liabilities for contributions arising on or after 19th May 2000 and before the making of the election, this paragraph shall have effect in relation to those liabilities as if sub-paragraph (2) above provided for them to be deemed to have fallen on the earner (instead of on the secondary contributor); and the secondary contributor shall accordingly be entitled to reimbursement from the earner for any payment made by that contributor in or towards the discharge of any of those liabilities.

• (13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (14) In this paragraph “tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal;

Class 1B contributions

5A

Regulations made by the Inland Revenue may make provision for calculating the amount of Class 1B contributions so as to avoid fractional amounts.

7A

• (1) This paragraph applies where paragraph 7 above applies; and in this paragraph “contributions return” has the same meaning as in that paragraph.

• (2) Without prejudice to paragraph 7(2) above or to the other powers of the Inland Revenue to penalise omissions or errors in returns, regulations made by the Treasury may provide for the Inland Revenue to impose penalties in respect of a person who, in making a contributions return, fraudulently or negligently—

• (a) fails to provide any information or computation that he is required to provide; or

• (b) provides any such information or computation that is incorrect.

• (3) Regulations under sub-paragraph (2) above shall—

• (a) prescribe the rates of penalty, or provide for how they are to be ascertained;

• (b) provide for the penalty to be imposed by the Inland Revenue within 6 years after the date on which the penalty is incurred;

• (c) provide for determining the date on which, for the purposes of paragraph (b) above, the penalty is incurred;

• (d) prescribe the means by which the penalty is to be enforced; and

• (e) provide for enabling the Inland Revenue, in their discretion, to mitigate or to remit the penalty, or to stay or to compound any proceedings for it.

Collection of contributions otherwise than through PAYE system

7B

• (1) The Treasury may by regulations provide that, in such cases or circumstances as may be prescribed, Class 1, Class 1A, Class 1B or Class 2 contributions shall be paid to the Inland Revenue in a manner different from that in which income tax in relation to which PAYE regulations apply is payable.

• (2) Regulations under this paragraph may, in particular—

• (a) provide for returns to be made to the Inland Revenue by such date as may be prescribed;

• (b) prescribe the form in which returns are to be made, or provide for returns to be made in such form as the Inland Revenue may approve;

• (c) prescribe the manner in which contributions are to be paid, or provide for contributions to be paid in such manner as the Inland Revenue may approve;

• (d) prescribe the due date for the payment of contributions;

• (e) require interest to be paid on contributions that are not paid by the due date, and provide for determining the date from which such interest is to be calculated;

• (f) provide for interest to be paid on contributions that fall to be repaid;

• (g) provide for determining the date from which interest to be charged or paid pursuant to regulations under paragraph (e) or (f) above is to be calculated;

• (h) provide for penalties to be imposed in respect of a person who—

• (i) fails to submit, within the time allowed, a return required to be made in accordance with regulations under paragraph (a) above;

• (ii) in making such a return, fraudulently or negligently fails to provide any information or computation that he is required to provide;

• (iii) in making such a return, fraudulently or negligently provides any incorrect information or computation; or

• (iv) fails to pay Class 2 contributions by the due date;

• (i) provide for a penalty imposed pursuant to regulations under paragraph (h) above to carry interest from the date on which it becomes payable until payment.

• (3) Where—

• (a) a decision relating to contributions falls to be made under Article 9, 10, 11, 13 or 15 of the Social Security (Northern Ireland) Order 1998 or section 22 of the Administration Act; and

• (b) the decision will affect a person’s liability for, or the amount of, any interest due in respect of those contributions,

regulations under sub-paragraph (2)(e) above shall not require any such interest to be paid until the decision has been made.

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) Regulations under sub-paragraph (2)(h) above shall—

• (a) prescribe the rates of penalty, or provide for how they are to be ascertained;

• (b) ... provide for the penalty to be imposed by the Inland Revenue—

• (i) within 6 years after the date on which the penalty is incurred; or

• (ii) where the amount of the penalty is to be ascertained by reference to the amount of any contributions payable, at any later time within 3 years after the final determination of the amount of those contributions;

• (c) provide for determining the date on which, for the purposes of paragraph (b) above, the penalty is incurred;

• (d) prescribe the means by which the penalty is to be enforced; and

• (e) provide for enabling the Inland Revenue, in their discretion, to mitigate or to remit the penalty, or to stay or to compound any proceedings for it.

• (5A) Regulations under this paragraph may, in relation to any penalty imposed by such regulations, make provision applying (with or without modifications) any enactment applying for the purposes of income tax that is contained in Part X of the Taxes Management Act 1970 (penalties).

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (8) Interest or penalties may be charged by virtue of regulations under this paragraph in respect of a period before the coming into operation of Article 54 of the Social Security (Northern Ireland) Order 1998 but only to the extent that interest or penalties would have been chargeable if the contributions in question had been recoverable, in respect of that period, by virtue of regulations under paragraph 6 above.

• (9) Any reference to contributions in sub-paragraph (1) above shall be construed as including a reference to any interest or penalty payable, in respect of contributions, by virtue of regulations under paragraph (e) or (h) of sub-paragraph (2) above.

• (10) The rate of interest applicable for any purpose of this paragraph shall be—

• (a) the rate from time to time prescribed under section 178 of the Finance Act 1989 for the purpose of any enactment (whether or not extending to Northern Ireland) if prescribed by regulations made by virtue of this paragraph; or

• (b) such other rate as may be prescribed by such regulations.

7BA

The Inland Revenue may by regulations provide for amounts in respect of contributions or interest that fall to be paid or repaid in accordance with any regulations under this Schedule to be set off, or to be capable of being set off, in prescribed circumstances and to the prescribed extent, against any such liabilities under regulations under this Schedule of the person entitled to the payment or repayment as may be prescribed.

Interest and penalties chargeable concurrently with Inland Revenue

7C

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Note: This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.

SCHEDULE 4A

PART I — THE AMOUNT

1

• (1) The amount referred to in section 45(2)(c) above is to be calculated as follows—

• (a) take for each tax year concerned the amount for the year which is found under the following provisions of this Schedule;

• (b) add the amounts together;

• (c) divide the sum of the amounts by the number of relevant years;

• (d) the resulting amount is the amount referred to in section 45(2)(c) above, except that if the resulting amount is a negative one the amount so referred to is nil.

• (2) For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section ... 39C(1) ... or 48B(2) above, in a case where the deceased spouse died under pensionable age, or by virtue of section 39C(1) above, in a case where the deceased cohabiting partner died under pensionable age or by virtue of section 39C(1) ... or 48B(2) above, in a case where the deceased civil partner died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years).

• (3) The first alternative number is the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences.

• (4) The second alternative number is the number of tax years in the period—

• (a) beginning with the tax year in which the deceased spouse, civil partner or cohabiting partner attained the age of 16 or, if later, 1978-79; and

• (b) ending immediately before the tax year in which the deceased spouse, civil partner or cohabiting partner would have attained pensionable age if he had notdied earlier.

• (5) For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section 48BB(5) above, in a case where the deceased spouse or civil partner died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years).

• (6) The first alternative number is the number of tax years which begin after 5th April 1978 and end before the date when the deceased spouse or civil partner dies.

• (7) The second alternative number is the number of tax years in the period—

• (a) beginning with the tax year in which the deceased spouse or civil partner attained the age of 16 or, if later, 1978-79; and

• (b) ending immediately before the tax year in which the deceased spouse or civil partner would have attained pensionable age if he had not died earlier.

• (8) In this paragraph “relevant year” has the same meaning as in section 44 above.

PART II — SURPLUS EARNINGS FACTOR

2

• (1) This Part of this Schedule applies if for the tax year concerned there is a surplus in the pensioner’s earnings factor.

• (2) The amount for the year is to be found as follows—

• (a) calculate the part of the surplus for that year falling into each of the bands specified in the appropriate table below;

• (b) multiply the amount of each such part in accordance with the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year;

• (c) multiply each amount found under paragraph (b) above by the percentage specified in the appropriate table in relation to the appropriate band;

• (d) add together the amounts calculated under paragraph (c) above.

• (3) The appropriate table for persons attaining pensionable age after the end of the first appointed year but before 6th April 2009 is as follows—

Amount of surplus	Amount of surplus	Percentage
Band 1.	Not exceeding LET	40 + 2N
Band 2.	Exceeding LET but not exceeding 3LET - 2QEF	10 + N/2
Band 3.	Exceeding 3LET - 2QEF	20 + N

• (4) The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned falls before 2010–11 is as follows—

Amount of surplus	Amount of surplus	Percentage
Band 1.	Not exceeding LET	40
Band 2.	Exceeding LET but not exceeding 3LET - 2QEF	10
Band 3.	Exceeding 3LET - 2QEF	20

• (4A) The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned is 2010–11 or a subsequent tax year is as follows—

Amount of surplus	Amount of surplus	Percentage
Band 1.	Not exceeding LET	40
Band 2.	Exceeding LET ...	10

• (5) Regulations may provide, in relation to persons attaining pensionable age after such date as may be prescribed, that the amount found under this Part of this Schedule for the second appointed year or any subsequent tax year is to be calculated using only so much of the surplus in the pensioner’s earnings factor for that year as falls into Band 1 in the table in sub-paragraph (4) above.

• (6) For the purposes of the tables in this paragraph—

• (a) the value of N is 0.5 for each tax year by which the tax year in which the pensioner attained pensionable age precedes 2009-10;

• (b) “LET” means the low earnings threshold for that year as specified in section 44A above;

• (c) “QEF” means the qualifying earnings factor for the tax year concerned;

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) In the calculation of “2QEF” the amount produced by doubling QEF shall be rounded to the nearest whole £100 (taking any amount of £50 as nearest to the previous whole £100).

• (8) In this paragraph “final relevant year” has the same meaning as in section 44 above.

PART III — CONTRACTED-OUT EMPLOYMENT, ETC.

Introduction

3

• (1) This Part of this Schedule applies if the following condition is satisfied in relation to each tax week in the tax year concerned.

• (2) The condition is that any earnings paid to or for the benefit of the pensioner in the tax week in respect of employment were in respect of employment qualifying him for a pension provided by a salary related contracted-out scheme or by a money purchase contracted-out scheme or by an appropriate personal pension scheme.

• (3) If the condition is satisfied in relation to one or more tax weeks in the tax year concerned, Part II of this Schedule does not apply in relation to the year.

The amount

4

The amount for the year is amount C where—

• (a) amount C is equal to amount A minus amount B, and

• (b) amounts A and B are calculated as follows.

Amount A

5

• (1) Amount A is to be calculated as follows.

• (2) If there is an assumed surplus in the pensioner’s earnings factor for the year—

• (a) calculate the part of the surplus for that year falling into each of the bands specified in the appropriate table below;

• (b) multiply the amount of each such part in accordance with the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year;

• (c) multiply each amount found under paragraph (b) above by the percentage specified in the appropriate table in relation to the appropriate band;

• (d) add together the amounts calculated under paragraph (c) above.

• (3) The appropriate table for persons attaining pensionable age after the end of the first appointed year but before 6th April 2009 is as follows—

Amount of surplus	Amount of surplus	Percentage
Band 1.	Not exceeding LET	40 + 2N
Band 2.	Exceeding LET but not exceeding 3LET - 2QEF	10 + N/2
Band 3.	Exceeding 3LET - 2QEF	20 + N

• (4) The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned falls before 2010–11 is as follows—

Amount of surplus	Amount of surplus	Percentage
Band 1.	Not exceeding LET	40
Band 2.	Exceeding LET but not exceeding 3LET - 2QEF	10
Band 3.	Exceeding 3LET - 2QEF	20

• (4A) The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned is 2010–11 or a subsequent tax year is as follows—

Amount of surplus	Amount of surplus	Percentage
Band 1.	Not exceeding LET	40
Band 2.	Exceeding LET ...	10

Amount B (first case)

6

• (1) Amount B is to be calculated in accordance with this paragraph if the pensioner’s employment was entirely employment qualifying him for a pension provided by a salary related contracted-out scheme or by a money purchase contracted-out scheme.

• (2) If there is an assumed surplus in the pensioner’s earnings factor for the year—

• (a) multiply the amount of the assumed surplus in accordance with the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year;

• (b) multiply the amount found under paragraph (a) above by the percentage specified in sub-paragraph (3) below.

• (3) The percentage is—

• (a) 20 + N if the person attained pensionable age after the end of the first appointed year but before 6th April 2009;

• (b) 20 if the person attained pensionable age on or after 6th April 2009.

Amount B (second case)

7

• (1) Amount B is to be calculated in accordance with this paragraph if the pensioner’s employment was entirely employment qualifying him for a pension provided by an appropriate personal pension scheme.

• (2) If there is an assumed surplus in the pensioner’s earnings factor for the year—

• (a) calculate the part of the surplus for that year falling into each of the bands specified in the appropriate table below;

• (b) multiply the amount of each such part in accordance with the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year;

• (c) multiply each amount found under paragraph (b) above by the percentage specified in the appropriate table in relation to the appropriate band;

• (d) add together the amounts calculated under paragraph (c) above.

• (3) The appropriate table for persons attaining pensionable age after the end of the first appointed year but before 6th April 2009 is as follows—

Amount of surplus	Amount of surplus	Percentage
Band 1.	Not exceeding LET	40 + 2N
Band 2.	Exceeding LET but not exceeding 3LET - 2QEF	10 + N/2
Band 3.	Exceeding 3LET - 2QEF	20 + N

• (4) The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned falls before 2010–11 is as follows—

Amount of surplus	Amount of surplus	Percentage
Band 1.	Not exceeding LET	40
Band 2.	Exceeding LET but not exceeding 3LET - 2QEF	10
Band 3.	Exceeding 3LET - 2QEF	20

• (4A) The appropriate table for persons attaining pensionable age on or after 6th April 2009 where the tax year concerned is 2010–11 or a subsequent tax year is as follows—

Amount of surplus	Amount of surplus	Percentage
Band 1.	Not exceeding LET	40
Band 2.	Exceeding LET ...	10

Interpretation

8

• (1) In this Part of this Schedule “salary related contracted-out scheme”, “money purchase contracted-out scheme” and “appropriate personal pension scheme” have the same meanings as in the Pensions Act.

• (2) For the purposes of this Part of this Schedule the assumed surplus in the pensioner’s earnings factor for the year is the surplus there would be in that factor for the year if section 44A(1) of the Pensions Act (no primary Class 1 contributions deemed to be paid) did not apply in relation to any tax week falling in the year.

• (3) Section 44A above shall be ignored in applying section 44(6) above for the purposes of calculating amount B.

• (4) For the purposes of this Part of this Schedule—

• (a) the value of N is 0.5 for each tax year by which the tax year in which the pensioner attained pensionable age precedes 2009-10;

• (b) “LET” means the low earnings threshold for that year as specified in section 44A above;

• (c) “QEF” is the qualifying earnings factor for the tax year concerned;

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) In the calculation of “2QEF” the amount produced by doubling QEF shall be rounded to the nearest whole £100 (taking any amount of £50 as nearest to the previous whole £100).

• (6) In this Part of this Schedule “final relevant year” has the same meaning as in section 44 above.

PART IV — OTHER CASES

9

The Department may make regulations containing provisions for finding the amount for a tax year in—

• (a) cases where the circumstances relating to the pensioner change in the course of the year;

• (b) such other cases as the Department thinks fit.

5A

• (1) This paragraph applies where W (referred to in paragraph 5 above) is a woman—

• (a) whose deceased spouse was a man, or

• (b) who falls within paragraph 7(3) below.

• (2) Where the spouse dies before 6th October 2002, the amounts referred to in paragraph 5(2)(a) above are the following—

• (a) an amount equal to one-half of the increase mentioned in paragraph 5(1)(b) above,

• (b) the appropriate amount, and

• (c) an amount equal to any increase to which the spouse had been entitled under paragraph 5 above.

• (3) Where the spouse dies after 5th October 2002, the amounts referred to in paragraph 5(2)(a) above are the following—

• (a) one-half of the appropriate amount ... , and

• (b) one-half of any increase to which the spouse had been entitled under paragraph 5 above.

1A

Regulations under paragraph 1 above must be made with the concurrence of the Treasury.

1

Except as may be prescribed, a day which falls within the maternity pay period shall not be treated as a day of incapacity for work for the purposes of determining, for this Act, whether it forms part of a period of incapacity for work for the purposes of incapacity benefit.

2

• (1) Regulations may provide that in prescribed circumstances a day which falls within the maternity pay period shall be treated as a day of incapacity for work for the purpose of determining entitlement to the higher rate of short-term incapacity benefit or to long-term incapacity benefit.

• (2) Regulations may provide that an amount equal to a woman’s statutory maternity pay for a period shall be deducted from any such benefit in respect of the same period and a woman shall be entitled to such benefit only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.

3

• (1) Subject to sub-paragraphs (2) and (3) below, any entitlement to statutory maternity pay shall not affect any right of a woman in relation to remuneration under any contract of service (“contractual remuneration”).

• (2) Subject to sub-paragraph (3) below—

• (a) any contractual remuneration paid to a woman by an employer of hers in respect of a week in the maternity pay period shall go towards discharging any liability of that employer to pay statutory maternity pay to her in respect of that week; and

• (b) any statutory maternity pay paid by an employer to a woman who is an employee of his in respect of a week in the maternity pay period shall go towards discharging any liability of that employer to pay contractual remuneration to her in respect of that week.

• (2A) In sub-paragraph (2) “week” means a period of 7 days beginning with the day of the week on which the maternity pay period begins.

• (3) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of sub-paragraphs (1) and (2) above.

SCHEDULE

Note:

2

The Table does not contain any entries in respect of Article 2(3) of the Social Security Pensions (Northern Ireland) Order 1975 (NI 15) under which, with certain exceptions, that Order and the Social Security (Northern Ireland) Act 1975 (c. 15) have effect as if the provisions of the Order were contained in the Social Security (Northern Ireland) Act 1975. The effect is that the general provisions of the Social Security (Northern Ireland) Act 1975 apply to the provisions of that Order.

3

The Table does not show the effect of transfer of functions orders.

Editorial notes

[^c16377611]: Act amended (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 2(3), 7(2) Act amended (5.7.1999, 6.9.1999, 5.10.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise prosp.) by S.I. 1998/1506 (N.I. 10), arts. 1(2), 9; S.R. 1999/310, art. 2(1)(b), Sch. 1 (with arts. 4, 14); S.R. 1999/371, art. 2(b), Sch. 1 (with arts. 4, 18); S.R. 1999/407, art. 2(b), Sch. (with art. 4); S.R. 1999/428, art. 2(b), Sch. 1 (with arts. 4, 16); S.R. 1999/472, art. 2(1)(a)(2), Sch. 1 (with arts. 20-22) Act amended (11.5.2001) by 2001 c. 20, s. 5(5)

[^c16377621]: Act: power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 177(5)(b), 189(11), 192(4) Act: power to modify conferred (1.7.1992) by Social Security Administration (Northern Ireland) Act 1992 (c. 8), ss. 155(4)(5), 168(4) Act: power to repeal or amend conferred (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 5, 7(2), Sch. 3 Pt. I para. 7(1) Act: power to amend conferred (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 5, 7(2), Sch. 3 Pt. II paras. 12, 13, 14, 21(3)(4)(c) Act: power to modify conferred (1.6.1996 for the purpose only of authorising the making of regulations and 6.4.1997 otherwise) by S.I. 1995/3213 (N.I. 22), arts. 1, 146(1)(2); S.R. 1996/91, art. 2(f); S.R. 1997/192, art. 2(b) Act: power to exclude conferred (24.7.1996) by 1996 c. 49, ss. 11(1)(b)(2), 13(3) Act: power to amend conferred (2.12.1999) by 1998 c. 47, s. 87; S.I. 1999/3209, art. 2, Sch. Act: power to issue payment conferred (prosp.) by S.I. 1998/1759 (N.I. 13), arts. 1(2), 71 Act: power to modify conferred (temp. from 24.3.1999) by S.I. 1999/671, arts. 1(2)(c), 14(1)(2)(b), Sch. 6 (with savings and transitional provisions in Sch. 7) Act: power to modify conferred (1.4.1999) by 1999 c. 2, s. 15(1)(2)(b); S.I. 1999/527, art. 2(b), Sch. 2 Act: power to modify conferred (5.10.1999) by 1999 c. 10, ss. 2, 20, Sch. 2 para. 30 Act: power to amend or apply conferred (8.7.2002) by Employment Act 2002 (c. 22), ss. 46(3)(d)(iii), 55(2)

[^c16377641]: Act excluded (1.7.1992) by Social Security Administration (Northern Ireland) Act 1992 (c. 8), ss. 161, 168(4), Sch. 6 para. 1(7) Act excluded (prosp.) by Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11 (N.I.)), ss. 6, 9

[^c16377651]: Act explained (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 5, 7(2), Sch. 3 Pt. I para. 1(2)

[^c16377661]: Act: certain functions transferred (5.10.1999) by 1999 c. 10, ss. 2, 20, Sch. 2 para. 7(c) Act: functions transferred from the Department of Health and Social Services to the Department for Social Development (1.12.1999) by S.R. 1999/481, art. 8(b), Sch. 6 Pt. II Act: certain functions of the Secretary of State and the Northern Ireland Department transferred (prosp.) to the Board by Tax Credits Act 2002 (c. 21), ss. 50, 61 (subject to s. 49 and with s. 54(2)(3)(5)(7)(9))

[^c16377671]: Act restricted (1.1.2000 for specified purposes and otherwise 3.4.2000) by 1999 c. 33, s. 115(1); S.I. 1999/3190, art. 2, Sch.; S.I. 2000/464, art. 2, Sch.

[^c16377781]: Pt. I (ss. 1-19): power to modify conferred (7.2.1994) by 1993 c. 49, s. 35, Sch. 1 Pt. I para. 5(3)(d); S.R. 1994/17, art. 2 Pt. I (ss. 1-19) amended (1.4.1999) by 1999 c. 2, s. 3(1)(7); S.I. 1999/527, art. 2(b), Sch. 2

[^c16378081]: Words in s. 1(1) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 5(2) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16378091]: Words in s. 1(1) added (17.3.1993) by S.I. 1993/592 (N.I. 2), arts. 1(2), 4(9)

[^c16378111]: Words in s. 1(2)(b) repealed (with effect in relation to tax year 2000-2001 and subsequent tax years) by 2000 c. 19, ss. 78(1)(8), 85, Sch. 9 Pt. VIII(2), note 1 (with s. 78(9))

[^c16378121]: S. 1(2)(bb) inserted (9.9.1998 for the purpose of making regulations and 6.4.1999 otherwise) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 38(1); S.R. 1998/312, art. 2(b), Sch. Pt. II

[^c16378141]: Words in s. 1(4)(a) inserted (9.9.1998 for the purpose of making regulations and 6.4.1999 otherwise) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 38(2); S.R. 1998/312, art. 2(b), Sch. Pt. II

[^c16378151]: Words in s. 1(4)(b) repealed (omitted 24.3.1999 for specified purposes only and wholly repealed 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), 24(3), Sch. 1 para. 5(3), Sch. 9 Pt. I (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16378161]: Words in s. 1(6) inserted (9.9.1998 for the purpose of making regulations and 6.4.1999 otherwise) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 38(3); S.R. 1998/312, art. 2(b), Sch. Pt. II

[^c16378181]: S. 1(7) inserted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 2 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16378201]: S. 2(2A) substituted (11.11.1999) by 1999 c. 30, ss. 81, 89(4)(d), Sch. 11 para. 10

[^c16378251]: S. 3 applied (7.2.1994) by 1993 c. 49, s. 176(1); S.R. 1994/17, art. 2

[^c16378261]: Words in s. 3(2) inserted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 4 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16378271]: S. 3(2A) inserted (9.9.1998) by S.I. 1998/1506 (N.I. 10), art. 45; S.R. 1998/312, art. 2(a), Sch. Pt. I

[^c16378281]: S. 3(4)(5) added (9.9.1998) by S.I. 1998/1506 (N.I. 10), art. 46; S.R. 1998/312, art. 2(a), Sch. Pt. I

[^c16378471]: S. 4 applied (7.2.1994) by 1993 c. 49, s. 176(1); S.R. 1994/17, art. 2

[^c16378481]: S. 4(1) modified (with effect in relation to tax year 2001-2002 and subsequent tax years) by S.R. 1979/186, Sch. 1ZC Pt. X para. 7 (as inserted by S.I. 2001/597, regs. 1(2), 11, Sch. 2

[^c16378491]: Words in s. 4(3) repealed (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1)(2), Sch. 1 Pt. I para. 1, Sch. 2 (with art. 15(1)); S.R. 1994/450, art. 2, Sch. Pt. IV

[^c16378501]: S. 4(4) substituted (1.7.1998 for specified purposes and 9.9.1998 otherwise with effect as mentioned in art. 47(3) of the amending S.I.) by S.I. 1998/1506 (N.I. 10), arts. 1(3), 47(1)(3); S.R. 1998/312, art. 2(a), Sch. Pt. I,

[^c16378511]: S. 4(6) substituted (with effect in relation to tax year 2000-2001 and subsequent tax years) by 2000 c. 19, s. 78(3)(8) (with s. 78(9))

[^c16378521]: S. 4(7) added (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 5 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16378531]: S. 4A inserted (22.12.1999) by 1999 c. 30, s. 76; S.I. 1999/3420, art. 3

[^c16378611]: S. 5 substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by 1999 c. 30, s. 74, Sch. 10 para. 1; S.I. 1999/3420, art. 2

[^c16378751]: S. 6 substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by 1999 c. 30, s. 74, Sch. 10 para. 2; S.I. 1999/3420, art. 2

[^c16378761]: Words in s. 6(4) substituted (28.7.2000) by 2000 c. 19, s. 81(3)

[^c16378771]: S.I. 1996/1919 (N.I. 16).

[^c16378781]: S. 6A inserted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by 1999 c. 30, s. 74, Sch. 10 para. 3; S.I. 1999/3420, art. 2

[^c16378791]: S. 6A(2) modified (6.4.2000) by S.I. 2000/748, regs. 3-6

[^c16378801]: Word in s. 7(2) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 8(2) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16378811]: S. 7(3) added (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 8(3) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16379521]: S. 9 substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by 1999 c. 30, s. 74, Sch. 10 para. 5; S.I. 1999/3420, art. 2

[^c16379981]: S. 10 substituted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 78(2)

[^c16380031]: Ss. 10ZA, 10ZB inserted (28.7.2000) by 2000 c. 19, s. 79(1)

[^c16380051]: Ss. 10ZA, 10ZB inserted (28.7.2000) by 2000 c. 19, s. 79(1)

[^c16380121]: S. 10A and preceding cross-heading inserted (9.9.1998 for the purpose only of making regulations or orders and otherwise 6.4.1999) by The Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)), art. 50; S.R. 1998/312, art. 2(b), Sch. Pt. II

[^c16380131]: S. 10A(6) substituted (6.4.2000) by 1999 c. 30, s. 78; S.I. 1999/3420, art. 4(a)

[^c16380141]: Words in s. 10A(7) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 12 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16380431]: Words in s. 12(4)(6) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 14 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16380641]: Words in s. 13(1)(3)(7) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 15 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16380701]: S. 14(4) added (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 41; S.R. 1999/72, art. 2(b), Sch.

[^c16380711]: S. 14(5) added (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 16 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16381091]: S. 15(3A) inserted (6.4.2001) by 2000 c. 12, s. 13; S.I. 2000/3316, art. 2

[^c16381151]: Words in s. 17(1)(3)(4) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 17(2)(3) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16381161]: Words in s. 17(1) repealed (omitted 24.3.1999 for specified purposes only and wholly repealed 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 7(a) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16381191]: Words in s. 17(4) repealed (omitted 24.3.1999 for specified purposes only and wholly repealed 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 7(b) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16381201]: S. 17(6) repealed (1.4.1999) by S.I. 1999/671, arts. 4, 24(3), Sch. 3 para. 17(4), Sch. 9 Pt. I (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16381721]: Words in s. 18(1)(2) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 18 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16381781]: Words in s. 18(2) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 8 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16381801]: S. 19(5A) inserted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 19(2) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16381811]: Words in s. 19(6) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 19(3) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16381851]: S. 19A inserted (10.3.1999 for specified purposes and 6.4.1999 otherwise) by S.I. 1998/1506 (N.I. 10), art. 51; S.R. 1999/102, art. 2(b), Sch. Pt. II

[^c16381861]: Words in s. 19A(1)(c) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, art. 24(2), Sch. 8 para. 2 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (subject to arts. 3-6)

[^c16381871]: S. 19A(3) added (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 20 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

[^c16381961]: Pt. II (ss. 20-62) excluded (13.1.1993) by S.R. 1979/242, reg. 4(1) (as substituted (13.1.1993) by S.R. 1992/557, reg. 3).

[^c16381971]: Pt. II (ss. 20-62): power to apply conferred (1.7.1992) by Social Security Administration (Northern Ireland) Act 1992 (c. 8), ss. 161, 168(4), Sch. 6 para. 1(3)(a).

[^c16381981]: Pt. II: power to amend or modify conferred (1.12.1999) by S.I. 1999/3147 (N.I. 11), art. 49(2)(3)

[^c16381991]: Pt. II modified (temp. from 1.12.1999 to 5.10.2002) by S.I. 1999/3147 (N.I. 11), art. 49(7)(a) (the temp. modification lapsing on the coming into operation of S.R. 2001/441, which modifies specified provisions of Pt. II, on 6.10.2002)

[^c16382271]: S. 20(1)(a) repealed (7.10.1996) by S.I. 1995/2705 (N.I. 15), art. 40(2), Sch. 3; S.R. 1996/401, art. 2

[^c16382281]: S. 20(1)(b) substituted for s. 20(1)(b)(c) (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 2(2); S.R. 1994/450, art. 2(d), Sch. Pt. IV

[^c16382291]: S. 20(1)(e)(i) repealed (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), arts. 67, 76, Sch. 8 para. 2(2)(a), Sch. 10 Pt. V; S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

[^c16382311]: S. 20(1)(f)(ii) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. III para. 18(1)

[^c16382321]: S. 20(1)(fa) inserted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 74, Sch. 9 para. 5(2); S.R. 2000/133, art. 2(3)(d), Sch. Pt. IV

[^c16382331]: S. 20(2): para. (a) in definition of “long-term benefit”substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 2(3)(a); S.R. 1994/450, art. 2(d), Sch. Pt. IV

[^c16382341]: S. 20(2): paras. (ba)(bb) in definition of “long-term benefit”inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147(N.I. 11), art. 67, Sch. 8 para. 2(3); S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

[^c16382351]: S. 20(2): para. (e) in definition of “long-term benefit”inserted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 74, Sch. 9 para. 5(3); S.R. 2000/133, art. 2(3)(d), Sch. Pt. IV

[^c16382361]: Words in definition in s. 20(2) repealed (7.10.1996) by S.I. 1995/2705 (N.I. 15), art. 40(2), Sch. 3; S.R. 1996/401, art. 2

[^c16382371]: S. 20(2): para. (b) in definition substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 2(3)(b); S.R. 1994/450, art. 2, Sch. Pt. IV

[^c16382381]: Words in s. 20(3) substituted (7.2.1994) by 1993 c. 49, s. 184, Sch. 7 para. 30; S.R. 1994/17, art. 2