Legalize / United Kingdom / Social Security Contributions and Benefits (Northern Ireland) Act 1992 / History

Reform history

Social Security Contributions and Benefits (Northern Ireland) Act 1992

100 versions · 1992-02-13

2026-03-15

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2026-03-09

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2025-04-07

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2025-04-06

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2025-04-01

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2024-10-21

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2024-04-08

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2024-04-06

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2024-04-01

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2024-03-22

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2024-02-26

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2024-01-06

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2023-11-19

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2023-11-16

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2023-10-19

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2023-09-29

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2023-09-26

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2023-04-11

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2023-04-10

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2023-04-06

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2023-04-02

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2023-04-01

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2023-03-27

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2022-12-14

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2022-10-03

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2022-09-28

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2022-09-25

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2022-04-12

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2022-04-11

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2022-04-06

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2022-04-01

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2022-03-25

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2022-03-22

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2022-03-21

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2021-12-03

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2021-11-17

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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2021-10-20

Social Security Contributions and Benefits (Northern Ireland) Act 1992

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Changes on 2021-10-20

@@ -4,7 +4,7 @@

### Preliminary

#### Category B retirement pension: general.

#### Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.

##### 1

@@ -7344,7 +7344,7 @@

| para. 2 | 1986 Sch. 4 para. 11A; 1988 Sch. 4 para. 15(2) |

| para. 3 | 1986 Sch. 4 para. 12 |

#### Outline of contributory system.

#### Categories of earners.

##### 4A

@@ -7788,7 +7788,7 @@

- (3) In subsection (1) above “net amount”, in relation to any councillor’s allowance to which a person is entitled, means the aggregate amount of the councillor’s allowance or allowances to which he is entitled for the week in question, reduced by the amount of any expenses incurred by him in that week in connection with his membership of the council or councils in question.

#### Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc

#### Earnings limits and thresholds for Class 1 contributions.

##### 35A

@@ -8030,7 +8030,7 @@

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

#### Class 3A contributions in return for units of additional pension

#### Class 3A contributions: repayment

##### 45B

@@ -8440,9 +8440,9 @@

for that individual to be treated for the purposes of that Act as if that individual had been an employed earner and, accordingly, the amount had been properly paid.

#### Contributions credits for relevant parents and carers

#### Incapacity benefit: reduction for pension payments and PPF periodic payments.

#### Records of earnings and calculation of earnings factors in absence of records.

#### Incapacity benefit: reduction for councillor’s allowance.

##### 86A

@@ -8576,7 +8576,7 @@

shall be calculated or estimated for the purposes of section 167ZA or 167ZB above in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of his earnings.

#### Certain sums to be earnings.

#### Workmen’s compensation, etc.

##### 167ZD

@@ -8586,7 +8586,7 @@

- (3) The Department may, with the concurrence of the Board, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory paternity pay is to be a liability of the Board.

#### Relationship with benefits and other payments, etc.

#### Funding of employers’ liabilities in respect of statutory maternity pay

##### 167ZE

@@ -9815,109 +9815,481 @@

[^c16377671]: Act restricted (1.1.2000 for specified purposes and otherwise 3.4.2000) by [1999 c. 33](https://www.legislation.gov.uk/ukpga/1999/33), [s. 115(1)](https://www.legislation.gov.uk/ukpga/1999/33/section/115/1); [S.I. 1999/3190](https://www.legislation.gov.uk/uksi/1999/3190), [art. 2](https://www.legislation.gov.uk/uksi/1999/3190/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1999/3190/schedule); [S.I. 2000/464](https://www.legislation.gov.uk/uksi/2000/464), [art. 2](https://www.legislation.gov.uk/uksi/2000/464/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2000/464/schedule)

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

[^c16378091]: Words in s. 1(1) added (17.3.1993) by [S.I. 1993/592 (N.I. 2)](https://www.legislation.gov.uk/nisi/1993/592), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1993/592/article/1/2), [4(9)](https://www.legislation.gov.uk/nisi/1993/592/article/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](https://www.legislation.gov.uk/ukpga/2000/19), [ss. 78(1)(8)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/1/8), [85](https://www.legislation.gov.uk/ukpga/2000/19/section/85), [Sch. 9 Pt. VIII(2)](https://www.legislation.gov.uk/ukpga/2000/19/schedule/9/part/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)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 38(1)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/38/1); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/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)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 38(2)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/38/2); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/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](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 1 para. 5(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/5/3), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))

[^c19105091]: Words in s. 1(5) substituted (8.12.2002) by [The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))](https://www.legislation.gov.uk/nisi/2002/2836), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/article/1/2), [7(3)](https://www.legislation.gov.uk/nisi/2002/2836/article/7/3); [S.R. 2002/356](https://www.legislation.gov.uk/nisr/2002/356), [art. 2(2)](https://www.legislation.gov.uk/nisr/2002/356/article/2/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/nisr/2002/356/schedule/1/part/II)

[^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)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 38(3)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/38/3); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)

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

[^c16378201]: S. 2(2A) substituted (11.11.1999) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [ss. 81](https://www.legislation.gov.uk/ukpga/1999/30/section/81), [89(4)(d)](https://www.legislation.gov.uk/ukpga/1999/30/section/89/4/d), [Sch. 11 para. 10](https://www.legislation.gov.uk/ukpga/1999/30/schedule/11/paragraph/10)

[^c16378251]: [S. 3](https://www.legislation.gov.uk/ukpga/1992/7/section/3) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)

[^c16378261]: Words in [s. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/2) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 4](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))

[^c16378271]: [S. 3(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/2A) inserted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 45](https://www.legislation.gov.uk/nisi/1998/1506/article/45); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)

[^c16378281]: [S. 3(4)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/4/5) added (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 46](https://www.legislation.gov.uk/nisi/1998/1506/article/46); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)

[^c16378471]: S. 4 applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)

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

[^c19105171]: S. 4(1)(a)(iii)(iv) and preceding word inserted (8.12.2002) by [The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))](https://www.legislation.gov.uk/nisi/2002/2836), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/article/1/2), [17(1)](https://www.legislation.gov.uk/nisi/2002/2836/article/17/1), [Sch. 2 para. 1(1)](https://www.legislation.gov.uk/nisi/2002/2836/schedule/2/paragraph/1/1); [S.R. 2002/356](https://www.legislation.gov.uk/nisr/2002/356), [art. 2(2)](https://www.legislation.gov.uk/nisr/2002/356/article/2/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/nisr/2002/356/schedule/1/part/II)

[^c16378491]: Words in s. 4(3) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 1](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/1), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/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)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [47(1)(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/47/1/3); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I),

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

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

[^c16378531]: S. 4A inserted (22.12.1999) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 76](https://www.legislation.gov.uk/ukpga/1999/30/section/76); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 3](https://www.legislation.gov.uk/uksi/1999/3420/article/3)

[^c16378611]: [S. 5](https://www.legislation.gov.uk/ukpga/1992/7/section/5) substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 74](https://www.legislation.gov.uk/ukpga/1999/30/section/74), [Sch. 10 para. 1](https://www.legislation.gov.uk/ukpga/1999/30/schedule/10/paragraph/1); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 2](https://www.legislation.gov.uk/uksi/1999/3420/article/2)

[^c16378751]: [S. 6](https://www.legislation.gov.uk/ukpga/1992/7/section/6) substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 74](https://www.legislation.gov.uk/ukpga/1999/30/section/74), [Sch. 10 para. 2](https://www.legislation.gov.uk/ukpga/1999/30/schedule/10/paragraph/2); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 2](https://www.legislation.gov.uk/uksi/1999/3420/article/2)

[^c16378761]: Words in [s. 6(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/6/4) substituted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 81(3)](https://www.legislation.gov.uk/ukpga/2000/19/section/81/3)

[^c16378771]: [S.I. 1996/1919 (N.I. 16)](https://www.legislation.gov.uk/nisi/1996/1919).

[^c16378781]: [S. 6A](https://www.legislation.gov.uk/ukpga/1992/7/section/6A) inserted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 74](https://www.legislation.gov.uk/ukpga/1999/30/section/74), [Sch. 10 para. 3](https://www.legislation.gov.uk/ukpga/1999/30/schedule/10/paragraph/3); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 2](https://www.legislation.gov.uk/uksi/1999/3420/article/2)

[^c16378791]: [S. 6A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/6A/2) modified (6.4.2000) by [S.I. 2000/748](https://www.legislation.gov.uk/uksi/2000/748), [regs. 3-6](https://www.legislation.gov.uk/uksi/2000/748/regulation/3)

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

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

[^c19419011]: [S. 8](https://www.legislation.gov.uk/ukpga/1992/7/section/8) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 1(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/1/2), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2)

[^c16379521]: [S. 9](https://www.legislation.gov.uk/ukpga/1992/7/section/9) substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 74](https://www.legislation.gov.uk/ukpga/1999/30/section/74), [Sch. 10 para. 5](https://www.legislation.gov.uk/ukpga/1999/30/schedule/10/paragraph/5); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 2](https://www.legislation.gov.uk/uksi/1999/3420/article/2)

[^c19101661]: [S. 9(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/2/3) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/2/2), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2)

[^c16379981]: S. 10 substituted (28.7.2000) by [Child Support, Pensions and Social Security Act 2000 (c. 19)](https://www.legislation.gov.uk/ukpga/2000/19), [s. 78(2)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/2)

[^c19103101]: Words in s. 10(5) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 21](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/21)

[^c16380031]: Ss. 10ZA, 10ZB inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 79(1)](https://www.legislation.gov.uk/ukpga/2000/19/section/79/1)

[^c16380051]: Ss. 10ZA, 10ZB inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 79(1)](https://www.legislation.gov.uk/ukpga/2000/19/section/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))](https://www.legislation.gov.uk/nisi/1998/1506), [art. 50](https://www.legislation.gov.uk/nisi/1998/1506/article/50); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)

[^c16380131]: S. 10A(6) substituted (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 78](https://www.legislation.gov.uk/ukpga/1999/30/section/78); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(a)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/a)

[^c19103121]: Words in s. 10A(6) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 22](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/22)

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

[^c16380431]: Words in [s. 12(4)(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/4/6) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 14](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/14) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))

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

[^c16380701]: [S. 14(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/14/4) added (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 41](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/41); [S.R. 1999/72](https://www.legislation.gov.uk/nisr/1999/72), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1999/72/schedule)

[^c16380711]: [S. 14(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/14/5) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 16](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/16) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))

[^c19101681]: [S. 15(3)(3ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3/3ZA) substituted (with effect for 2003-04 and subsequent tax years) for s. 15(3) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 3(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/3/2), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2)

[^c16381091]: [S. 15(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3A) inserted (6.4.2001) by [2000 c. 12](https://www.legislation.gov.uk/ukpga/2000/12), [s. 13](https://www.legislation.gov.uk/ukpga/2000/12/section/13); [S.I. 2000/3316](https://www.legislation.gov.uk/uksi/2000/3316), [art. 2](https://www.legislation.gov.uk/uksi/2000/3316/article/2)

[^c19101741]: [S. 16](https://www.legislation.gov.uk/ukpga/1992/7/section/16) repealed (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 7](https://www.legislation.gov.uk/ukpga/2002/19/section/7), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/19/schedule/2)

[^c16381151]: Words in [s. 17(1)(3)(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/1/3/4) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 17(2)(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/17/2/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))

[^c19102701]: Words in [s. 17(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/1) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 23(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/23/2)

[^c16381161]: Words in [s. 17(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/1) repealed (omitted 24.3.1999 for specified purposes only and wholly repealed 1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 7(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/7/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))

[^c19102721]: Words in [s. 17(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/4) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 23(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/23/3)

[^c16381191]: Words in [s. 17(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/4) repealed (omitted 24.3.1999 for specified purposes only and wholly repealed 1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 7(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/7/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))

[^c19102691]: [S. 17(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/5) repealed (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 7](https://www.legislation.gov.uk/ukpga/2002/19/section/7), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/19/schedule/2)

[^c16381201]: [S. 17(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/6) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 17(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/17/4), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))

[^c16381721]: Words in [s. 18(1)(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1/2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 18](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/18) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))

[^c19101711]: Words in [s. 18(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1) repealed (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 7](https://www.legislation.gov.uk/ukpga/2002/19/section/7), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/19/schedule/2)

[^c19153971]: [S. 18(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1A) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 3(4)](https://www.legislation.gov.uk/ukpga/2002/19/section/3/4), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2)

[^c16381781]: Words in [s. 18(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/2) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 8](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/8) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))

[^c19103161]: Words in [s. 19(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/1) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 24(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/24/2)

[^c19103181]: Words in [s. 19(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/3) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 24(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/24/3)

[^c19103201]: Words in [s. 19(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/4/a) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 24(4)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/24/4)

[^c16381801]: [S. 19(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/5A) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 19(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/19/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))

[^c16381811]: Words in [s. 19(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/6) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 19(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/19/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))

[^c16381851]: [S. 19A](https://www.legislation.gov.uk/ukpga/1992/7/section/19A) inserted (10.3.1999 for specified purposes and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 51](https://www.legislation.gov.uk/nisi/1998/1506/article/51); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/102/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/II)

[^c16381861]: Words in [s. 19A(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/19A/1/c) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 2](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))

[^c16381871]: [S. 19A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/19A/3) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 20](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/20) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))

[^c16377781]: [Pt. I](https://www.legislation.gov.uk/ukpga/1992/7/part/I) (ss. 1-19): power to modify conferred (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 35](https://www.legislation.gov.uk/ukpga/1993/49/section/35), [Sch. 1 Pt. I para. 5(3)(d)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/1/part/I/paragraph/5/3/d); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2) [Pt. I](https://www.legislation.gov.uk/ukpga/1992/7/part/I) (ss. 1-19) amended (1.4.1999) by [1999 c. 2](https://www.legislation.gov.uk/ukpga/1999/2), [s. 3(1)(7)](https://www.legislation.gov.uk/ukpga/1999/2/section/3/1/7); [S.I. 1999/527](https://www.legislation.gov.uk/uksi/1999/527), [art. 2(b)](https://www.legislation.gov.uk/uksi/1999/527/article/2/b), [Sch. 2](https://www.legislation.gov.uk/uksi/1999/527/schedule/2)

[^c16378771]: [S.I. 1996/1919 (N.I. 16)](https://www.legislation.gov.uk/nisi/1996/1919).

[^c16380031]: Ss. 10ZA, 10ZB inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 79(1)](https://www.legislation.gov.uk/ukpga/2000/19/section/79/1)

[^c16380051]: Ss. 10ZA, 10ZB inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 79(1)](https://www.legislation.gov.uk/ukpga/2000/19/section/79/1)

[^c16382271]: S. 20(1)(a) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)

[^c16382281]: S. 20(1)(b) substituted for s. 20(1)(b)(c) (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 2(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/2/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/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)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 8 para. 2(2)(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/2/2/a), [Sch. 10 Pt. V](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/V); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/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)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(1)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/1)

[^c16382321]: S. 20(1)(fa) inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 5(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/5/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(d)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/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)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 2(3)(a)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/2/3/a); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/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](https://www.legislation.gov.uk/uksi/1999/3147)(N.I. 11), art. 67, Sch. 8 para. 2(3); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/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)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 5(3)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/5/3); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(d)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)

[^c16382361]: Words in definition in s. 20(2) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)

[^c16382371]: S. 20(2): para. (b) in definition substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 2(3)(b)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/2/3/b); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)

[^c16382381]: Words in s. 20(3) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 30](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/30); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)

[^c16383021]: Words in s. 21(1) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 3(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/3/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)

[^c16383031]: Words in s. 21(1) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 20(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/20/a); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(e)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/e/4/5)

[^c16383041]: S. 21(1): By [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 20(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/20/a); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(e)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/e/4/5) it is provided that, for the words "30A below", there are substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) the words "subsection (5) of that section"

[^c16383051]: Words in s. 21(1) inserted (12.1.2000 and 2.4.2000 for specified purposes and otherwise prosp.) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 Pt. VI para. 29(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/part/VI/paragraph/29/2); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/b)

[^c16383061]: Words in s. 21(1) inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 6](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/6); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(d)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)

[^c16383071]: Entry in s. 21(2) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)

[^c16383091]: Words in s. 21(2) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 3(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/3/3); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)

[^c16383101]: Words in s. 21(2) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 20(b)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/20/b); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(e)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/e/4/5)

[^c16383111]: Entry in s. 21(2) repealed (12.1.2000 and 2.4.2000 for specified purposes and otherwise prosp.) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 8 Pt. VI para. 29(3)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/part/VI/paragraph/29/3), [Sch. 10 Pt. V](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/V); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(b)(c)(i)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/b/c/i)

[^c16383141]: Entries in s. 21(2) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 3(2)(b)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/3/2/b); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)

[^c19103221]: Words in s. 21(5)(c)(i) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 25](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/25)

[^c16383171]: S. 21(5A) inserted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 42](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/42); [S.R. 1999/72](https://www.legislation.gov.uk/nisr/1999/72), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1999/72/schedule)

[^c16383181]: Words in s. 21(5A)(b) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(2)(a)](https://www.legislation.gov.uk/nia/2000/4/section/33/2/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)

[^c16383191]: Words in s. 21(5A)(b) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(2)(b)](https://www.legislation.gov.uk/nia/2000/4/section/33/2/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)

[^c16383331]: [S. 22](https://www.legislation.gov.uk/ukpga/1992/7/section/22) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)

[^c19103331]: Words in [s. 22(1)(a)(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/1/a/2A) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 26(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/26/2)

[^c16383341]: Words in [s. 22(2)(a)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2/a/5) inserted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 5](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/5); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)

[^c16383351]: [S. 22(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(1)](https://www.legislation.gov.uk/nia/2000/4/section/29/1); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)

[^c19103361]: Words in [s. 22(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/3/a) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 26(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/26/3)

[^c16383361]: Words in [s. 22(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/4/a) substituted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 43](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/43); [S.R. 1999/72](https://www.legislation.gov.uk/nisr/1999/72), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1999/72/schedule)

[^c16383371]: [S. 22(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/5/a) modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(a)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/a)a)

[^c16383391]: [S.I. 1977/610 (N.I. 11)](https://www.legislation.gov.uk/nisi/1977/610).

[^c16383421]: [S. 23](https://www.legislation.gov.uk/ukpga/1992/7/section/23) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)

[^c16383431]: Words in [s. 23(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/1) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [131(2)](https://www.legislation.gov.uk/nisi/1995/3213/article/131/2)

[^c16383441]: Words in [s. 23(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/2) inserted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 31](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/31); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)

[^c19103411]: Words in [s. 23(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/3/a) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 27](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/27)

[^c19103491]: Words in [s. 24(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/24/2/a) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 28](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/28)

[^c16383501]: [S. 25](https://www.legislation.gov.uk/ukpga/1992/7/section/25) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)

[^c16383541]: [S. 25A](https://www.legislation.gov.uk/ukpga/1992/7/section/25A) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)

[^c16383551]: [S. 25B](https://www.legislation.gov.uk/ukpga/1992/7/section/25B) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)

[^c16383561]: [S. 26](https://www.legislation.gov.uk/ukpga/1992/7/section/26) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)

[^c16383591]: [S. 27](https://www.legislation.gov.uk/ukpga/1992/7/section/27) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)

[^c16383621]: [S. 28](https://www.legislation.gov.uk/ukpga/1992/7/section/28) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)

[^c16383631]: [S. 29](https://www.legislation.gov.uk/ukpga/1992/7/section/29) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)

[^c16383651]: [S. 30](https://www.legislation.gov.uk/ukpga/1992/7/section/30) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)

[^c16383711]: [S. 30A](https://www.legislation.gov.uk/ukpga/1992/7/section/30A) and preceding cross-heading inserted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 3(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/3/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)

[^c16383721]: Words in [s. 30A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/1) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(1)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/1/a); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)

[^c16383731]: Words in [s. 30A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/1) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(1)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/1/b); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)

[^c16383741]: Words in [s. 30A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/2) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(2)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/2/a); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)

[^c16383751]: Words in [s. 30A(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/2/a) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(2)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/2/b); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)

[^c16383761]: [S. 30A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/2A) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(3)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/3); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)

[^c16383771]: Words in [s. 30A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/3) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(4)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/4); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)

[^c16383781]: [S. 30A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/4) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 4](https://www.legislation.gov.uk/nisr/1995/35/regulation/4)

[^c16383791]: [S. 30A(6)(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/6/7) added (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(5)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/5); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)

[^c16383851]: S. 30B inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 4(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/4/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)

[^c16383861]: S. 30B modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [regs. 12](https://www.legislation.gov.uk/nisr/1995/35/regulation/12), [13(1)(2)](https://www.legislation.gov.uk/nisr/1995/35/regulation/13/1/2), [14](https://www.legislation.gov.uk/nisr/1995/35/regulation/14), [19](https://www.legislation.gov.uk/nisr/1995/35/regulation/19), [20](https://www.legislation.gov.uk/nisr/1995/35/regulation/20)

[^c16383871]: S. 30B(2)(4) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 4](https://www.legislation.gov.uk/nisr/1995/35/regulation/4)

[^c16383881]: Words in s. 30B(3)(a) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 18(3)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/18/3)

[^c16383901]: S. 30B(5) applied (1.5.1995) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 139(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/139/6) (as inserted by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 141(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/141/3))

[^c16384011]: S. 30C modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(8)(b)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/8/b)

[^c16384001]: Ss. 30C-30E inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 5(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/5/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)

[^c16384051]: [Ss. 30C-30E](https://www.legislation.gov.uk/ukpga/1992/7/section/30C) inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 5(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/5/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)

[^c16384061]: [S. 30DD](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 60](https://www.legislation.gov.uk/nisi/1999/3147/article/60); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(b)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/b/4/5)

[^c16384071]: [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49).

[^c16384091]: [Ss. 30C-30E](https://www.legislation.gov.uk/ukpga/1992/7/section/30C) inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 5(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/5/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)

[^c16383681]: [S. 30A](https://www.legislation.gov.uk/ukpga/1992/7/section/30A) and preceding cross-heading inserted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 3(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/3/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)

[^c16384101]: [Ss. 31-34](https://www.legislation.gov.uk/ukpga/1992/7/section/31) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 7](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/7), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)

[^c16384111]: [Ss. 31-34](https://www.legislation.gov.uk/ukpga/1992/7/section/31) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 7](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/7), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)

[^c16384121]: [Ss. 31-34](https://www.legislation.gov.uk/ukpga/1992/7/section/31) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 7](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/7), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)

[^c16384171]: [Ss. 31-34](https://www.legislation.gov.uk/ukpga/1992/7/section/31) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 7](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/7), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)

[^c16384301]: S. 35(1) substituted for s. 35(1)(1A) (12.1.2000 for specified purposes and 2.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 50(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/50/1); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/a)

[^c16384311]: Words in s. 35(3)(b) substituted (12.1.2000 for specified purposes and 2.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 50(2)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/50/2/a); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/a)

[^c16384321]: S. 35(3)(c) added (in accordance with reg. 1(2)(3) of the amending S.R.) by [S.R. 1994/176](https://www.legislation.gov.uk/nisr/1994/176), [reg. 2(3)](https://www.legislation.gov.uk/nisr/1994/176/regulation/2/3)

[^c16384341]: Words in s. 35(6) substituted (1.10.1992) by [S.I. 1992/1310](https://www.legislation.gov.uk/uksi/1992/1310), [art. 4(a)](https://www.legislation.gov.uk/uksi/1992/1310/article/4/a).

[^c16384411]: S. 35A inserted (12.1.2000 for specified purposes and 2.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 50(3)](https://www.legislation.gov.uk/nisi/1999/3147/article/50/3); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/a)

[^c19105751]: S. 35A(5)(c)(i) modified (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 4(2)](https://www.legislation.gov.uk/nia/2002/10/section/4/2), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))

[^c19105731]: Words in s. 35A(5)(c)(i) substituted (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 4(1)(b)](https://www.legislation.gov.uk/nia/2002/10/section/4/1/b), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))

[^c16384561]: Words in s. 39(1)(2)(3) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [124(2)-(5)](https://www.legislation.gov.uk/nisi/1995/3213/article/124/2)

[^c16384571]: Words in s. 39(1)(2)(3) substituted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 7](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/7); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)

[^c16384661]: Ss. 39A-39C inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 52(2)](https://www.legislation.gov.uk/nisi/1999/3147/article/52/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)

[^c16384721]: S. 39C modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)

[^c16384711]: Ss. 39A-39C inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 52(2)](https://www.legislation.gov.uk/nisi/1999/3147/article/52/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)

[^c16384741]: Words in s. 39C(4) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(a)(2)(a)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/a/2/a)

[^c16384751]: [S. 40](https://www.legislation.gov.uk/ukpga/1992/7/section/40) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 8](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)

[^c16384761]: [S. 40(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/40/8) applied (1.5.1995) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 139(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/139/6) (as inserted by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 141(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/141/3))

[^c16384791]: [S. 41](https://www.legislation.gov.uk/ukpga/1992/7/section/41) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 9](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/9); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)

[^c16384801]: Words in [s. 41(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/41/5/a) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(4)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/4)

[^c16384811]: [S. 41(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/41/7) applied (1.5.1995) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 139(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/139/6) (as inserted by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 141(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/141/3))

[^c16384831]: S. 42 substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 10](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/10); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)

[^c16384871]: [S. 43(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/6) added (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 8](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/8); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)

[^c16385821]: S. 44(4) substituted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 64](https://www.legislation.gov.uk/nisi/1998/1506/article/64); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)(b)(d)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a/b/d), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)

[^c16385861]: S. 44(5A) modified (29.12.2000) by [S.R. 2000/360](https://www.legislation.gov.uk/nisr/2000/360), [reg. 2](https://www.legislation.gov.uk/nisr/2000/360/regulation/2)

[^c16385851]: S. 44(5A) substituted for s. 44(5) (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [125(1)(4)-(6)](https://www.legislation.gov.uk/nisi/1995/3213/article/125/1/4)

[^c16385871]: Words in s. 44(5A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(5)](https://www.legislation.gov.uk/nia/2000/4/section/33/5); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)

[^c16385881]: Words in s. 44(5A) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(6)](https://www.legislation.gov.uk/nia/2000/4/section/33/6); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)

[^c16385891]: Words in [s. 44(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/6) inserted (temp. from 1.7.1992) by [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [s. 6](https://www.legislation.gov.uk/ukpga/1992/9/section/6), [Sch. 4 paras. 1](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/paragraph/1), [2](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/paragraph/2)

[^c16385901]: Words in s. 44(6) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(7)](https://www.legislation.gov.uk/nia/2000/4/section/33/7); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)

[^c16385911]: S. 44(6)(za) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(2)(a)](https://www.legislation.gov.uk/nia/2000/4/section/29/2/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)

[^c19103591]: Words in s. 44(6)(za) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/29)

[^c16385921]: Words in s. 44(6) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(2)(b)](https://www.legislation.gov.uk/nia/2000/4/section/29/2/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)

[^c16385931]: S. 44(6)(a)(ii)(b) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [125(2)(4)-(6)](https://www.legislation.gov.uk/nisi/1995/3213/article/125/2/4)

[^c16385941]: S. 44(7A) inserted (temp. from 1.7.1992) by [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 6](https://www.legislation.gov.uk/ukpga/1992/9/section/6), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 4 Pt. I paras. 1](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/part/I/paragraph/1), [3](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/part/I/paragraph/3)

[^c16385951]: [1978 c. 30](https://www.legislation.gov.uk/ukpga/1978/30).

[^c16385961]: [S. 44A](https://www.legislation.gov.uk/ukpga/1992/7/section/44A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(3)](https://www.legislation.gov.uk/nia/2000/4/section/29/3); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)

[^c16385971]: [S. 44A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/1) modified (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(4)](https://www.legislation.gov.uk/nia/2000/4/section/29/4); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)

[^c19103671]: Words in [s. 44A(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/1/a) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 30](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/30)

[^c19117481]: Words in [s. 44A(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/2/b) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(i)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/i)

[^c16385981]: Words in [s. 45(1)(2)(a)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/1/2/a/b) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(8)(a)](https://www.legislation.gov.uk/nia/2000/4/section/33/8/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)

[^c16385991]: Words in [s. 45(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(1)(a)](https://www.legislation.gov.uk/nia/2000/4/section/30/1/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)

[^c16386011]: Words in [s. 45(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2/b) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(1)(b)](https://www.legislation.gov.uk/nia/2000/4/section/30/1/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)

[^c16386031]: [S. 45(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2/c) and preceding word added (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(1)(c)](https://www.legislation.gov.uk/nia/2000/4/section/30/1/c); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)

[^c16386041]: [S. 45(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/3A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(2)](https://www.legislation.gov.uk/nia/2000/4/section/30/2); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)

[^c16386051]: Words in [s. 45(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/6) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(8)(b)](https://www.legislation.gov.uk/nia/2000/4/section/33/8/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)

[^c16386151]: [S. 45B](https://www.legislation.gov.uk/ukpga/1992/7/section/45B) inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 47(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/47/1), [Sch. 6 para. 2](https://www.legislation.gov.uk/nisi/1999/3147/schedule/6/paragraph/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)

[^c16386161]: [S. 45B(7)(7A)](https://www.legislation.gov.uk/ukpga/1992/7/section/45B/7/7A) substituted for s. 45B(7) (22.11.2000) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 37(2)](https://www.legislation.gov.uk/nia/2000/4/section/37/2); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(a)](https://www.legislation.gov.uk/nisr/2000/358/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/I)

[^c16386291]: S. 46(1) repealed (13.4.1995) by [The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 12(a)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/12/a), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)

[^c16386301]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 4(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/4/a); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)

[^c16386341]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 5](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/5)

[^c16386351]: [S. 46(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/3) added (8.1.2001 for specified purposes and 9.4.2001 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 31(1)](https://www.legislation.gov.uk/nia/2000/4/section/31/1); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(c)](https://www.legislation.gov.uk/nisr/2001/34/article/2/c)

[^c16386401]: [S. 47](https://www.legislation.gov.uk/ukpga/1992/7/section/47) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 42(4)](https://www.legislation.gov.uk/ukpga/1993/49/section/42/4); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2) [S. 47](https://www.legislation.gov.uk/ukpga/1992/7/section/47) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 23](https://www.legislation.gov.uk/nisr/1995/35/regulation/23)

[^c16386411]: [S. 47(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/1) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 42(5)](https://www.legislation.gov.uk/ukpga/1993/49/section/42/5); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)

[^c16386421]: Words in [s. 47(1)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/1/5) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 13](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/13); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)

[^c16386441]: [S. 47(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/2) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 44(2)](https://www.legislation.gov.uk/ukpga/1993/49/section/44/2); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)

[^c16386451]: Words in [s. 47(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/3) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 33](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/33); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)

[^c16386701]: [S. 48B](https://www.legislation.gov.uk/ukpga/1992/7/section/48B) restricted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 3(3)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/3/3)

[^c16386711]: [S. 48B](https://www.legislation.gov.uk/ukpga/1992/7/section/48B) modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)

[^c16386691]: [Ss. 48A-48C](https://www.legislation.gov.uk/ukpga/1992/7/section/48A) substituted for ss. 49, 50 (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 3(1)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/3/1)

[^c16386721]: Words in [s. 48B(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/2/3) substituted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 10](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/10); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)

[^c16386731]: Words in [s. 48B(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/2/3) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(10)](https://www.legislation.gov.uk/nia/2000/4/section/33/10); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)

[^c16386761]: [S. 48B(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/8) added (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 5](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/5); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)

[^c16386811]: S. 48BB modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)

[^c16386801]: S. 48BB inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 53](https://www.legislation.gov.uk/nisi/1999/3147/article/53); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)

[^c16386821]: Words in s. 48BB(5)(6) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(11)](https://www.legislation.gov.uk/nia/2000/4/section/33/11); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)

[^c16386851]: Words in s. 48BB(7) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(a)(2)(b)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/a/2/b)

[^c16386961]: [Ss. 48A-48C](https://www.legislation.gov.uk/ukpga/1992/7/section/48A) substituted for ss. 49, 50 (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 3(1)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/3/1)

[^c16386971]: Words in [s. 48C(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/3) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(a)(2)(b)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/a/2/b)

[^c16386981]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) substituted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 11](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/11); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)

[^c16386991]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(12)](https://www.legislation.gov.uk/nia/2000/4/section/33/12); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)

[^c16387001]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) substituted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 6](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/6); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)

[^c16387161]: [S. 51A](https://www.legislation.gov.uk/ukpga/1992/7/section/51A) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(6)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/6)

[^c16387171]: [S. 52(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/1/b) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(7)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/7)

[^c16387181]: [S. 53](https://www.legislation.gov.uk/ukpga/1992/7/section/53) repealed (16.12.1995 subject to Sch. 2 of the amending S.I.) by virtue of [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [168](https://www.legislation.gov.uk/nisi/1995/3213/article/168), [Sch. 2 Pt. III para. 18(6)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/6), [Sch. 5 Pt. II](https://www.legislation.gov.uk/nisi/1995/3213/schedule/5/part/II)

[^c16387241]: Words in [s. 54(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/54/1) inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 12](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/12); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)

[^c16387251]: Words in [s. 54(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/54/2) substituted (5.10.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 44](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/44); [S.R. 1999/407](https://www.legislation.gov.uk/nisr/1999/407), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/407/article/2/a)

[^c16387271]: [S. 54(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/54/4) repealed (16.12.1995 subject to Sch. 2 of the amending S.I.) by virtue of [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [131(2)](https://www.legislation.gov.uk/nisi/1995/3213/article/131/2), [168](https://www.legislation.gov.uk/nisi/1995/3213/article/168), [Sch. 5 Pt. II](https://www.legislation.gov.uk/nisi/1995/3213/schedule/5/part/II)

[^c16387371]: Ss. 55A-55C and cross-heading inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 47(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/47/1), [Sch. 6 para. 3](https://www.legislation.gov.uk/nisi/1999/3147/schedule/6/paragraph/3); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)

[^c16387381]: S. 55A(6)(6A) substituted for s. 55A(6) (22.11.2000) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 37(3)](https://www.legislation.gov.uk/nia/2000/4/section/37/3); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(a)](https://www.legislation.gov.uk/nisr/2000/358/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/I)

[^c16387411]: [S. 55B(7)(7A)](https://www.legislation.gov.uk/ukpga/1992/7/section/55B/7/7A) substituted for s. 55B(7) (22.11.2000) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 37(4)](https://www.legislation.gov.uk/nia/2000/4/section/37/4); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(a)](https://www.legislation.gov.uk/nisr/2000/358/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/I)

[^c16387441]: [S. 57](https://www.legislation.gov.uk/ukpga/1992/7/section/57) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 14](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/14), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)

[^c16387471]: [S. 58](https://www.legislation.gov.uk/ukpga/1992/7/section/58) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 15](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/15), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)

[^c16387481]: [S. 59](https://www.legislation.gov.uk/ukpga/1992/7/section/59) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 16](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/16), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)

[^c16387521]: S. 60(1)(aa)(ab) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 7(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/7/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)

[^c16387531]: Words in s. 60(2)(b) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(9)(a)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/9/a)

[^c16387541]: Words in s. 60(2) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(9)(a)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/9/a)

[^c16387561]: S. 60(3)(ba)(bb) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 7(3)(b)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/7/3/b); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)

[^c16387571]: S. 60(3)(d) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(9)(b)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/9/b)

[^c16387581]: Words in s. 60(3)(d) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 7(3)(c)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/7/3/c); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)

[^c16387671]: S. 61 modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 23](https://www.legislation.gov.uk/nisr/1995/35/regulation/23)

[^c16387681]: Words in s. 61(1) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 8](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/8); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)

[^c16387691]: S. 61(2) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 6](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/6); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)

[^c16387741]: [S. 61A](https://www.legislation.gov.uk/ukpga/1992/7/section/61A) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [130](https://www.legislation.gov.uk/nisi/1995/3213/article/130)

[^c16387751]: Words in [s. 61A(2)(b)(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/2/b/4/b) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 9](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/9) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))

[^c16387761]: Words in [s. 61A(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/3/b) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 9(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/9/a); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)

[^c16387771]: [S. 61A(3)(ca)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/3/ca) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 9(b)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/9/b); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)

[^c16387811]: [1966 c. 6 (N.I.)](https://www.legislation.gov.uk/apni/1966/6).

[^c16387821]: [1975 c. 18](https://www.legislation.gov.uk/ukpga/1975/18).

[^c16387831]: Words in [s. 62(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/a) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 7(a)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/7/a)

[^c16387841]: [S. 62(1)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/aa) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [128](https://www.legislation.gov.uk/nisi/1995/3213/article/128)

[^c16387851]: Words in [s. 62(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/b) added (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 7(b)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/7/b)

[^c16381961]: [Pt. II](https://www.legislation.gov.uk/ukpga/1992/7/part/II) (ss. 20-62) excluded (13.1.1993) by [S.R. 1979/242](https://www.legislation.gov.uk/nisr/1979/242), [reg. 4(1)](https://www.legislation.gov.uk/nisr/1979/242/regulation/4/1) (as substituted (13.1.1993) by [S.R. 1992/557](https://www.legislation.gov.uk/nisr/1992/557), [reg. 3](https://www.legislation.gov.uk/nisr/1992/557/regulation/3)).

@@ -9927,265 +10299,881 @@

[^c16381991]: [Pt. II](https://www.legislation.gov.uk/ukpga/1992/7/part/II) modified (*temp.* from 1.12.1999 to 5.10.2002) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 49(7)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/49/7/a) (the temp. modification lapsing on the coming into operation of [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), which modifies specified provisions of Pt. II, on 6.10.2002)