LegalizeReform 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
2026-03-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-04-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-03-21
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-10-21
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-04-08
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-03-22
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-02-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-01-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-11-19
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-11-16
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-10-19
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-09-29
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-09-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-10
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-02
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-03-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-12-14
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-10-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-09-28
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-09-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-22
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-21
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-12-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-11-17
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-10-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-09-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-06-10
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-01-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-12-31
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-12-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-03-28
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-03-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-01-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-01-13
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-09-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-08
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-03-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-01-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-12-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-11-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-09-29
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-08-30
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-03-24
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-09-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-09-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-10
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-09-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-06-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Changes on 2016-04-06
@@ -10,7 +10,7 @@
- (1) The funds required—
- (a) for paying such benefits under this Act as are payable out of the National Insurance Fund and not out of other public money; and
- (a) for paying such benefits under this Act or any other Act or Northern Ireland legislation as are payable out of the National Insurance Fund and not out of other public money; and
- (b) for the making of payments under section 142 of the Administration Act towards the cost of the health service,
@@ -42,13 +42,13 @@
- (b) to the extent provided for by section 129 of the Administration Act be subject to alteration by orders made under that section,
and the provisions of this Part of this Act are subject to the provisions of Chapter II of Part III of the Pensions Act (reduction in state scheme contributions and social security benefits for members of certified schemes).
...
- (4) Schedule 1 to this Act—
- (a) shall have effect with respect to the computation, collection and recovery of contributions of Classes 1, 1A, 1B, 2 , 3 and 3A, and otherwise with respect to contributions of those classes; and
- (b) shall also, to the extent provided by regulations made under section 18 below, have effect with respect to the computation, collection and recovery of Class 4 contributions, and otherwise with respect to such contributions, . . .
- (b) shall also, to the extent provided by regulations made under section 18 below, have effect with respect to the computation, collection and recovery of Class 4 contributions, and otherwise with respect to such contributions, ...
- (5) For each financial year there shall, by way of addition to contributions, be paid out of money hereafter appropriated for that purpose, in such manner and at such times as the Department of Finance and Personnel may determine, amounts the total of which for any such year is equal to the aggregate of all statutory sick pay , statutory maternity pay, statutory paternity pay, statutory adoption pay and statutory shared parental pay recovered by employers and others in that year, as estimated by the Department.
@@ -282,9 +282,9 @@
- (a) regulations under section 6(6) above;
- (b) regulations under sections 116 to 119 below; and
- (c) sections 37 and 38A of the Pensions Act (reduced rates of Class 1 contributions for earners in contracted-out employment).
- (b) regulations under sections 116 to 119 below; ...
- (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Calculation of secondary Class 1 contributions
@@ -296,6 +296,8 @@
- (a) if section 9A below applies to the earnings, the age-related secondary percentage;
- (aa) if section 9B below (zero-rate secondary Class 1 contributions for certain apprentices) applies to the earnings, 0%;
- (b) otherwise, the secondary percentage.
- (2) For the purposes of this Act the secondary percentage is 13.8 per cent; but that percentage is subject to alteration under section 129 of the Administration Act.
@@ -304,9 +306,9 @@
- (a) regulations under section 6(6) above;
- (b) regulations under sections 116 to 119 below; and
- (c) sections 37 and 38A of the Pensions Act (reduced rates of Class 1 contributions for earners in contracted-out employment).
- (b) regulations under sections 116 to 119 below; ...
- (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Class 1A contributions
@@ -468,7 +470,7 @@
- (1) The Treasury shall by regulations provide for earners and others, if over the age of 16, to be entitled if they so wish, but subject to any prescribed conditions, to pay Class 3 contributions; and, subject to the following provisions of this section, the amount of a Class 3 contribution shall be £14.10.
- (2) Payment of Class 3 contributions shall be allowed only with a view to enabling the contributor to satisfy contribution conditions of entitlement to benefit by acquiring the requisite earnings factor for the purposes described in section 22 below.
- (2) Payment of Class 3 contributions shall be allowed only with a view to enabling the contributor to satisfy ... conditions of entitlement to benefit by acquiring the requisite earnings factor for the purposes described in section 22 below.
- (3) The Department may by regulations provide for Class 3 contributions, although paid in one tax year, to be appropriated in prescribed circumstances to the earnings factor of another tax year.
@@ -534,9 +536,9 @@
- (3) The amount of a Class 4 contribution under this section for any tax year is equal to the aggregate of—
- (a) the main Class 4 percentage of so much of the profits ... referred to in subsection (1) above (computed in accordance with Schedule 2 to the Great Britain Contributions and Benefits Act, the text of which is set out as Schedule 2 to this Act) as exceeds £8,060 but does not exceed £42,385; and
- (b) the additional Class 4 percentage of so much of those profits ... as exceeds £42,385;
- (a) the main Class 4 percentage of so much of the profits ... referred to in subsection (1) above (computed in accordance with Schedule 2 to the Great Britain Contributions and Benefits Act, the text of which is set out as Schedule 2 to this Act) as exceeds £8,060 but does not exceed £43,000; and
- (b) the additional Class 4 percentage of so much of those profits ... as exceeds £43,000;
but the figures specified in this subsection are subject to alteration under section 129 of the Administration Act.
@@ -610,9 +612,9 @@
- (1A) The amount of a Class 4 contribution payable by virtue of regulations under this section is equal to the aggregate of—
- (a) the main Class 4 percentage of so much of the total of the earnings referred to in subsection (1)(b) above as exceeds £8,060 but does not exceed £42,385; and
- (b) the additional Class 4 percentage of so much of that total as exceeds £42,385;
- (a) the main Class 4 percentage of so much of the total of the earnings referred to in subsection (1)(b) above as exceeds £8,060 but does not exceed £43,000; and
- (b) the additional Class 4 percentage of so much of that total as exceeds £43,000;
but the figures specified in this subsection are subject to alteration under section 129 of the Administration Act.
@@ -742,13 +744,13 @@
- (c) maternity allowance.
- (3) The provisions of this Part of this Act are subject to the provisions of Chapter II of Part III of the Pensions Act (reduction in state scheme contributions and social security benefits for members of certified schemes).
- (3) The provisions of this Part of this Act are subject to the provisions of Chapter II of Part III of the Pensions Act (reduction in benefits for members of schemes that were contracted-out).
#### Contribution conditions
##### 21
- (1) Entitlement to any benefit specified in section 20(1) above, other than short-term incapacity benefit under subsection (1)(b) of section 30A below, long-term incapacity benefit under section subsection (5) of that section, maternity allowance under section 35 or 35B below or short-term or long-term incapacity benefit under section 40 or 41 belowor a shared additional pension under section 55A below, depends on contribution conditions being satisfied (either by the claimant or by some other person, according to the particular benefit).
- (1) Entitlement to any benefit specified in section 20(1) above, other than short-term incapacity benefit under subsection (1)(b) of section 30A below, long-term incapacity benefit under section subsection (5) of that section, maternity allowance under section 35 or 35B below or short-term or long-term incapacity benefit under section 40 or 41 belowor a shared additional pension under section 55A or 55AA below, depends on contribution conditions being satisfied (either by the claimant or by some other person, according to the particular benefit).
- (2) The class or classes of contribution which, for the purposes of subsection (1) above, are relevant in relation to each of those benefits are as follows—
@@ -817,9 +819,11 @@
- (2) The purposes referred to in subsection (1) above are those of—
- (a) establishing, by reference to the satisfaction of contribution conditions, entitlement to a contribution-based jobseeker’s allowance , to a contributory employment and support allowance or to any benefit specified in section 20(1) above, other than maternity allowance; and
- (b) calculating the additional pension in the rate of a long-term benefit.
- (a) establishing, by reference to the satisfaction of contribution conditions, entitlement to a contribution-based jobseeker’s allowance , to a contributory employment and support allowance or to any benefit specified in section 20(1) above, other than maternity allowance; ...
- (b) calculating the additional pension in the rate of a long-term benefit ; and
- (c) establishing entitlement to a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015 and, where relevant, calculating the rate of a state pension under that Part.
- (2A) For the purpose specified in subsection (2)(b) above, in the case of the first appointed year or any subsequent tax year a person’s earnings factor shall be treated as derived only from so much of his earnings as did not exceed the applicable limit and on which primary Class 1 contributions have been paid or treated as paid.
@@ -857,6 +861,22 @@
for the purpose of bringing a person’s earnings factor for that tax year to a figure which will enable him to satisfy contribution conditions of entitlement to a contribution-based jobseeker’s allowance , to a contributory employment and support allowance or to any prescribed description of benefit (whether his own entitlement or another person’s).
- (5ZA) Regulations may provide for crediting—
- (a) for 1987-88 or any subsequent tax year, earnings or Class 2 or Class 3 contributions, or
- (b) for any earlier tax year, contributions of any class,
for the purposes of bringing an earnings factor for that tax year to a figure which will make that year a “qualifying year”, “pre-commencement qualifying year” or “post-commencement qualifying year” of a person for the purposes of Part 1 of the Pensions Act (Northern Ireland) 2015 (see sections 2(4) and 4(4) of that Act).
- (5ZB) Regulations under subsection (5ZA) must provide for crediting a person with such contributions as may be specified in respect of periods on or after 6 April 1975 during which the person was—
- (a) a spouse or civil partner of a member of Her Majesty's forces,
- (b) accompanying the member on an assignment outside the United Kingdom, and
- (c) not of a description specified in the regulations.
- (5A) Section 23A below makes provision for the crediting of Class 3 contributions for the purpose of determining entitlement to the benefits to which that section applies.
- (6) Regulations may impose limits with respect to the earnings factors which a person may have or be treated as having in respect of any one tax year.
@@ -1287,7 +1307,7 @@
- (5) If no such notice is given, the person shall be entitled to whichever of the pensions is from time to time the most favourable to him (whether it is the pension which he claimed or not).
- (6) For the purposes of this section, a pension under section 55A below is not a retirement pension.
- (6) For the purposes of this section, a pension under section 55A or 55AA below is not a retirement pension.
#### Category A retirement pension
@@ -1295,7 +1315,7 @@
- (1) A person shall be entitled to a Category A retirement pension if—
- (a) he is over pensionable age; and
- (a) the person attained pensionable age before 6 April 2016, and
- (b) he satisfies the relevant conditions or condition;
@@ -1429,7 +1449,7 @@
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39(1) or 39C(1) ... above or section 48A(4) or 48B(2) below in a case where the deceased spouse died under pensionable age or by virtue of section 39C(1) above or section 48A(4) or 48B(2) below in a case where the deceased civil partner died under pensionable age, the following definition shall be substituted for the definition of “*N*” in section 45(4)(b) above—
- (2) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39(1) or 39C(1) ... above or section ... 48B(2) below in a case where the deceased spouse died under pensionable age or by virtue of section 39C(1) above or section ... 48B(2) below in a case where the deceased civil partner died under pensionable age, the following definition shall be substituted for the definition of “*N*” in section 45(4)(b) above—
.
@@ -1471,3877 +1491,3871 @@
##### 48
- (1) Where a person who attained pensionable age before 6 April 2016—
- (a) has been in a relevant relationship, and
- (b) in respect of the tax year in which the relationship terminated or any previous tax year, does not with his own contributions satisfy the contribution conditions for a Category A retirement pension,
then, for the purpose of enabling him to satisfy those conditions (but only in respect of any claim for a Category A retirement pension), the contributions of his former spouse or civil partner may to the prescribed extent be treated as if they were his own contributions.
- (2) Subsection (1) above shall not apply in relation to any person who attained pensionable age before 6th April 1979 if the termination of his relevant relationship also occurred before that date.
- (2A) Regulations under subsection (1) may not provide for contributions of a person in respect of times on or after 6 April 2016 to be treated as contributions of another person.
- (3) Where a person has been in a relevant relationship more than once, this section applies only to the last relevant relationship and the references to his relevant relationship and his former spouse or civil partner shall be construed accordingly.
- (4) In this section, “*relevant relationship*” means a marriage or civil partnership.
#### Category B retirement pension for women
##### 49
- (1) A woman who is or has been married, and has attained pensionable age, shall be entitled to a Category B retirement pension by virtue of the contributions of her husband; and the cases in which a woman is so entitled are those specified in subsections (2) to (5) below.
- (2) The first case of entitlement is where the woman is married to that husband at the time when she attains pensionable age and—
- (a) he also has attained pensionable age and has become entitled to a Category A retirement pension; and
- (b) he satisfies the relevant contribution conditions.
- (3) The second case of entitlement is where the woman marries after attaining pensionable age and—
- (a) her husband has also attained pensionable age and has become entitled to a Category A retirement pension; and
- (b) he satisfies the relevant contribution conditions.
- (4) The third case of entitlement is where the woman’s husband is dead and his death was after she attained pensionable age, and—
- (a) she was married to him when he died; and
- (b) before his death he satisfied the relevant contribution conditions.
- (5) The fourth case of entitlement is where the woman’s husband is dead and his death was before she attained pensionable age, and—
- (a) she was a widow immediately before attaining pensionable age and is entitled (or is treated by regulations as entitled) to a widow’s pension; and
- (b) she became entitled to the pension in consequence of the husband’s death.
- (6) The relevant contribution conditions for the purposes of the first, second and third cases of entitlement are those specified in Schedule 3, Part I, paragraph 5.
- (7) Subject to the provisions of this Act, a woman’s entitlement to a Category B retirement pension shall commence on the day on which the conditions of entitlement become satisfied in her case and shall continue throughout her life.
- (8) A woman’s Category B retirement pension shall not be payable for any period falling before the day on which the pensioner’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(l) of the Administration Act.
#### Rate of Category B retirement pension for women
##### 50
- (1) A woman’s Category B retirement pension—
- (a) in the first and second cases of entitlement under section 49 above, shall—
- (i) during any period in which the husband is alive, be payable at the weekly rate specified in Schedule 4, Part I, paragraph 5, and
- (ii) during any period after he is dead, be payable at a weekly rate ascertained in accordance with subsection (3) below;
- (b) in the third case of entitlement under that section, shall be payable at a weekly rate ascertained in accordance with subsection (3) below; and
- (c) in the fourth case of entitlement under that section, shall be payable at the same weekly rate as her widow’s pension.
- (2) In any case where—
- (a) a woman would, apart from section 43(1) above, be entitled both to a Category A and to a Category B retirement pension, and
- (b) subsection (1) of section 47 above would apply for the increase of the Category A retirement pension,
that subsection shall be taken as applying also for the increase of the Category B retirement pension, subject to reduction or extinguishment of the increase by the application of section 47(2) above or section 42(5) of the Pensions Act.
- (3) The weekly rate referred to in paragraphs (a)(ii) and (b) of subsection (1) above for a woman’s Category B retirement pension shall be determined in accordance with the provisions of sections 44 and 45 above as they apply in the case of a Category A retirement pension, but subject, in particular—
- (a) to section 46(2) above; and
- (b) to subsections (4) and (5) below.
- (4) In the application of sections 44 and 45 above by virtue of subsection (3) above—
- (a) references in those sections to the pensioner shall be taken as references to the husband, and
- (b) where, in the third case of entitlement under section 49 above, the husband was under pensionable age when he died, references in those sections to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the husband and the tax year in which he died.
- (5) In the case of a widow whose husband dies after 5th April 2000, the additional pension falling to be calculated under sections 44 and 45 above by virtue of subsection (3) above shall be one half of the amount which it would be apart from this subsection.
#### Category B retirement pension for widowers
##### 51
- (1) A man (the pensioner) whose wife died while they were married is entitled to a Category B retirement pension if—
- (a) they were both over pensionable age at the time of the death,
- (b) the pensioner attained pensionable age before 6 April 2010, and
- (c) the wife satisfied the relevant contribution condition.
- (2) But subsection (1) does not confer a right to a Category B retirement pension on a man whose wife died before 6 April 1979.
- (3) In subsection (1)(c) “*the relevant contribution condition*” means—
- (a) in a case where the spouse attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and
- (b) in a case where the spouse attained pensionable age on or after 6 April 2010, the condition in paragraph 5A of Schedule 3.
- (4) A person (“*the pensioner*”) whose civil partner died while they were civil partners of each other is entitled to a Category B retirement pension if—
- (a) they were both over pensionable age at the time of the death,
- (b) the pensioner attained pensionable age before 6 April 2010, and
- (c) the deceased civil partner satisfied the relevant contribution condition.
- (5) In subsection (4)(c) “*the relevant contribution condition*” means—
- (a) in a case where the deceased civil partner attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and
- (b) in a case where the deceased civil partner attained pensionable age on or after 6 April 2010, the condition in paragraph 5A of Schedule 3.
- (6) The weekly rate of a person's Category B retirement pension under this section is to be determined in accordance with sections 44 to 45AA and Schedules 4A and 4B as they apply in the case of a Category A retirement pension taking references in those sections to the pensioner as references to the spouse or deceased civil partner.
- (7) But in the case of—
- (a) a man whose wife dies after 5 October 2002, or
- (b) a surviving civil partner,
any amount of additional pension falling to be calculated under subsection (6) is to be halved.
- (8) For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the spouse or deceased civil partner for the tax year beginning with 6 April 2016 or any later tax year.
- (9) Subject to the provisions of this Act, a person becomes entitled to a Category B retirement pension under this section on the day on which the conditions of entitlement become satisfied and the entitlement continues throughout the person's life.
- (10) Subsection (11) applies in the case of a pensioner whose spouse or civil partner—
- (a) attained pensionable age on or after 6 April 2016, and
- (b) died after attaining pensionable age.
- (11) Where this subsection applies, the amount determined in accordance with this section as the weekly rate of the additional pension payable to the pensioner shall be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date when the spouse or civil partner reached pensionable age until the spouse’s or civil partner’s death, that weekly rate would have increased during that period by virtue of orders under section 132 of the Administration Act (annual up-rating of benefits).
#### Special provision for surviving spouses
##### 52
- (1) This section has effect where, apart from section 43(1) above, a person would be entitled both—
- (a) to a Category A retirement pension; and
- (b) to a Category B retirement pension by virtue of the contributions of a spouse or civil partner who has died.
- (2) If by reason of a deficiency of contributions the basic pension in the Category A retirement pension falls short of the full amount, that basic pension shall be increased by the lesser of—
- (a) the amount of the shortfall, or
- (b) the amount of the basic pension in the rate of the Category B retirement pension,
“*full amount*”meaning for this purpose the sum specified in section 44(4) above as the weekly rate of the basic pension in a Category A retirement pension.
- (3) If the additional pension in the Category A retirement pension falls short of the maximum amount specified in regulations, that additional pension shall be increased by the lesser of—
- (a) the amount of the shortfall, or
- (b) the amount of the additional pension in the Category B retirement pension.
- (3A) In subsection (3) the references to additional pension in a Category A or Category B retirement pension do not include any amount of additional pension attributable to units of additional pension.
- (3B) If an amount of additional pension in the Category B retirement pension is attributable to units of additional pension, the additional pension in the Category A retirement pension is increased by that amount (in addition to any increase under subsection (3)).
- (4) This section does not apply in any case where the death of the wife or husband, as the case may be, occurred before 6th April 1979 and the surviving spouse had attained pensionable age before that date.
#### Special provision for married women
##### 53
#### Category A and Category B retirement pensions: supplemental provisions
##### 54
- (1) Regulations may provide that in the case of a person of any prescribed description who—
- (a) has become entitled to a Category A or Category B retirement pension ... ; and
- (b) elects in such manner and in accordance with such conditions as may be prescribed that the regulations shall apply in his case,
this Part of this Act shall have effect as if that person had not become entitled to such a retirement pension or to a shared additional pension.
- (2) Regulations under subsection (1) above may make such modifications of the provisions of this Part of this Act, or of those of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 as those provisions apply in a case where a person makes an election under the regulations, as may appear to the Department necessary or expedient.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Increase of retirement pension where entitlement is deferred
##### 55
- (1) Where a person's entitlement to a Category A or Category B retirement pension is deferred, Schedule 5 to this Act has effect.
- (2) In that Schedule—
- paragraph A1 makes provision enabling an election to be made where the pensioner's entitlement is deferred
- paragraphs 1 to 3 make provision about increasing pension where the pensioner's entitlement is deferred
- paragraphs 3A and 3B make provision about lump sum payments where the pensioner's entitlement is deferred
- paragraph 3C makes provision enabling an election to be made where the pensioner's deceased spouse or civil partner has deferred entitlement
- paragraphs 4 to 7 make provision about increasing pension where the pensioner's deceased spouse or civil partner has deferred entitlement
- paragraphs 7A and 7B make provision about lump sum payments where the pensioner's deceased spouse or civil partner has deferred entitlement
- paragraphs 7C to 9 make supplementary provision.
- (3) For the purposes of this Act a person's entitlement to a Category A or Category B retirement pension is deferred if and so long as that person—
- (a) does not become entitled to that pension by reason only of not satisfying the conditions of section 1 of the Administration Act (entitlement to benefit dependent on claim), or
- (b) in consequence of an election under section 54(1) above, falls to be treated as not having become entitled to that pension,
and, in relation to any such pension, “period of deferment” shall be construed accordingly.
### Child’s special allowance
#### Child’s special allowance - existing beneficiaries
##### 56
- (1) Subject to the provisions of this Act ... , a woman whose marriage has been terminated by divorce shall be entitled to a child’s special allowance at the weekly rate specified in Schedule 4, Part I, paragraph 6, if—
- (a) the husband of that marriage is dead and satisfied the contribution condition for a child’s special allowance specified in Schedule 3, Part I, paragraph 6; and
- (b) she is entitled to child benefit in respect of a child and either—
- (i) she was so entitled immediately before that husband’s death; or
- (ii) in such circumstances as may be prescribed, he was then so entitled; and
- (c) either—
- (i) that husband had before his death been contributing at not less than the prescribed weekly rate to the cost of providing for that child; or
- (ii) at the date of that husband’s death she was entitled, under an order of a court, trust or agreement which she has taken reasonable steps to enforce, to receive (whether from that husband or from another person) payments in respect of that child at not less than that rate provided or procured by that husband.
- (2) A child’s special allowance shall not be payable to a woman—
- (a) for any period after her remarriage; or
- (b) for any period during which she and a man to whom she is not married are living together as husband and wife.
- (3) Where, apart from this subsection, a person is entitled to receive, in respect of a particular child, payment of an amount by way of a child’s special allowance, that amount shall not be payable unless one of the conditions specified in subsection (4) below is satisfied.
- (4) Those conditions are—
- (a) that the beneficiary would be treated for the purposes of Part IX of this Act as having the child living with him; or
- (b) that the requisite contributions are being made to the cost of providing for the child.
- (5) The condition specified in subsection (4)(b) above is to be treated as satisfied if, but only if—
- (a) such contributions are being made at a weekly rate not less than the amount referred to in subsection (3) above—
- (i) by the beneficiary; or
- (ii) where the beneficiary is one of two spouses residing together, by them together; and
- (b) except in prescribed cases, the contributions are over and above those required for the purpose of satisfying section 139(1)(b) below.
- (6) A child’s special allowance shall not be payable for any period after 5th April 1987 except to a woman who immediately before 6th April 1987—
- (a) satisfied the conditions set out in paragraphs (a) to (c) of subsection (1) above; and
- (b) was not barred from payment of the allowance for either of the reasons mentioned in subsection (2) above,
and who has so continued since 6th April 1987.
### Provisions relating to unemployment benefit, sickness benefit and invalidity benefit
#### Determination of days for which benefit is payable
##### 57
#### Incapacity for work: work as councillor to be disregarded
##### 58
### Invalidity benefit - disqualifications, etc.
#### Invalidity benefit - disqualifications, etc
##### 59
### Partial satisfaction of contribution conditions
#### Partial satisfaction of contribution conditions
##### 60
- (1) Subject to the provisions of this section, regulations may provide for persons to be entitled to any of the following benefits, namely—
- (a) a widowed mother’s allowance,
- (aa) a widowed parent’s allowance,
- (ab) a bereavement allowance,
- (b) a widow’s pension,
- (c) a Category A retirement pension,
- (d) a Category B retirement pension,
in cases where the first contribution condition specified in relation to that benefit in paragraph 5 of Schedule 3 to this Act is satisfied and the second contribution condition so specified is not.
- (2) Subject to subsection (8) below, in any case where—
- (a) an employed earner who is married or a civil partner dies as a result of—
- (i) a personal injury of a kind mentioned in section 94(1) below, or
- (ii) a disease or injury such as is mentioned in section 108(1) below, and
- (b) the contribution conditions are not wholly satisfied in respect of the employed earner,
those conditions shall be taken to be satisfied for the purposes of the entitlement of the employed earner’s widow, widower or surviving civil partner to any of the benefits specified in subsection (3) below.
- (3) The benefits referred to in subsection (2) above are the following—
- (a) a bereavement payment;
- (b) a widowed mother’s allowance;
- (ba) a widowed parent’s allowance,
- (bb) a bereavement allowance,
- (c) a widow’s pension;
- (d) a Category B retirement pension payable by virtue of section 48B or 48BB above.
- (4) Subject to subsection (7) below, regulations under subsection (1) above shall provide for benefit payable by virtue of any such regulations to be payable at a rate, or to be of an amount, less than that which would be applicable under this Part of this Act had both of the relevant contribution conditions been fully satisfied.
- (5) Subject to subsection (7) below, the rate or amount prescribed by regulations under subsection (1) above may vary with the extent to which the relevant contribution conditions are satisfied (and may be nil).
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (7) Regulations may provide that where—
- (a) a person is entitled by virtue of subsection (1) above to a Category A or Category B retirement pension consisting only of the additional pension with no basic pension, and
- (b) that retirement pension, and any graduated retirement benefit to which he may be entitled, together amount to less than the prescribed rate,
that person’s entitlement as respects that retirement pension shall be satisfied either altogether or for a prescribed period by the making of a single payment of the prescribed amount.
- (8) Subsection (2) above only has effect where the employed earner’s death occurred on or after 11th April 1988.
- (9) References in this section to a Category A or Category B retirement pension do not include one to which Schedule 3, Part 1, paragraph 5A applies.
#### Exclusion of increase of benefit for failure to satisfy contribution condition
##### 61
- (1) A Category A or Category B retirement pension which is payable by virtue of section 60(1) above and a widowed mother’s allowance or widowed parent’s allowance which is so payable shall not be increased under section 47(1) above or under Part IV below ... if the pension or allowance contains no basic pension in consequence of a failure to satisfy a contribution condition.
- (2) Where a person is entitled to short-term incapacity benefit at a rate determined under section 30B(3) above and the retirement pension by reference to which the rate of the benefit is determined—
- (a) would have been payable only by virtue of section 60 above, and
- (b) would, in consequence of a failure to satisfy a contribution condition, have contained no basic pension,
the benefit shall not be increased under section 47(1) above or under Part IV below... .
### Graduated retirement benefit
#### Graduated retirement benefit
##### 62
- (1) So long as sections 35 and 36 of the National Insurance Act (Northern Ireland) 1966 (graduated retirement benefit) continue in force by virtue of regulations made under Schedule 3 to the Social Security (Consequential Provisions) Act 1975 or under Schedule 3 to the Consequential Provisions Act, regulations may make provision—
- (a) for amending section 35(2) of the National Insurance Act (Northern Ireland) 1966 (value of unit of graduated contributions) so that the value is the same for women as it is for men for replacing section 35(4) of that Act (increase of graduated retirement benefit in cases of deferred retirement) with provisions corresponding to those of paragraphs A1 to 3B and 7C of Schedule 5 to this Act;
- (aa) for amending section 35(7) of that Act (persons to be treated as receiving nominal retirement pension) so that where a person has claimed a Category A or Category B retirement pension but—
- (i) because of an election under section 54(1) above, or
- (ii) because he has withdrawn his claim for the pension,
he is not entitled to such a pension, he is not to be treated for the purposes of the preceding provisions of that section as receiving such a pension at a nominal weekly rate;
- (ab) for extending section 36 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to civil partners and their late civil partners and for that section (except subsection (5)) so to apply as it applies to women and their late husbands;
- (ac) for extending section 36 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to civil partners and their late civil partners who attain pensionable age before 6th April 2010 and for that section (except subsection (5)) so to apply as it applies to men and their late wives;
- (b) for extending section 36 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to men and their late wives and for that section (except subsection (5) so to apply as it applies to women and their late husbands;
- (c) for amending that section in order to make provisions corresponding to those of paragraphs 3C, 4(1) and (1A) and 7A to 7C of Schedule 5 to this Act enabling a widowed person or surviving civil partner to elect to receive a lump sum, rather than an increase in the weekly rate of retirement pension, in respect of the graduated retirement benefit of his or her deceased spouse or civil partner.
- (2) This section is without prejudice to any power to modify those sections conferred by Schedule 3 to the Consequential Provisions Act.
## Part III — Non-Contributory Benefits
#### Descriptions of non-contributory benefits
##### 63
Non-contributory benefits under this Part of this Act are of the following descriptions, namely—
- (a) attendance allowance;
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (c) carer’s allowance ... ;
- (d) disability living allowance;
- (e) guardian’s allowance;
- (f) retirement pensions of the following categories—
- (i) Category C, payable in certain cases to a widow whose husband was over pensionable age on 5 July 1948 or to a woman whose marriage to a husband who was over pensionable age on that date was terminated otherwise than by his death (with increase for adult ... dependants), and
- (ii) Category D, payable to persons over the age of 80;
- (g) age addition payable, in the case of persons over the age of 80, by way of increase of a retirement pension of any category under this Act or of a pension or allowance to which section 79(2) below applies.
### Attendance allowance
#### Entitlement
##### 64
- (1) A person shall be entitled to an attendance allowance if he is aged 65 or over, he is not entitled to the care component of a disability living allowance and he satisfies either—
- (a) the condition specified in subsection (2) below (“*the day attendance condition*”), or
- (b) the condition specified in subsection (3) below (“*the night attendance condition*”),
and prescribed conditions as to residence and presence in Northern Ireland.
- (2) A person satisfies the day attendance condition if he is so severely disabled physically or mentally that, by day, he requires from another person either—
- (a) frequent attention throughout the day in connection with his bodily functions, or
- (b) continual supervision throughout the day in order to avoid substantial danger to himself or others.
- (3) A person satisfies the night attendance condition if he is so severely disabled physically or mentally that, at night,—
- (a) he requires from another person prolonged or repeated attention in connection with his bodily functions, or
- (b) in order to avoid substantial danger to himself or others he requires another person to be awake for a prolonged period or at frequent intervals for the purpose of watching over him.
- (4) Circumstances may be prescribed in which a person is to be taken to satisfy or not to satisfy such of the conditions mentioned in subsections (2) and (3) above as may be prescribed.
#### Period and rate of allowance
##### 65
- (1) Subject to the following provisions of this Act, the period for which a person is entitled to an attendance allowance shall be—
- (a) a period throughout which he has satisfied or is likely to satisfy the day or the night attendance condition or both; and
- (b) a period preceded immediately, or within such period as may be prescribed, by one of not less than 6 months throughout which he satisfied, or is likely to satisfy, one or both of those conditions.
- (2) For the purposes of subsection (1) above a person who suffers from renal failure and is undergoing such form of treatment as may be prescribed shall, in such circumstances as may be prescribed, be deemed to satisfy or to be likely to satisfy the day or the night attendance condition or both.
- (3) The weekly rate of the attendance allowance payable to a person for any period shall be the higher rate specified in Schedule 4, Part III, paragraph 1, if both as regards that period and as regards the period of 6 months mentioned in subsection (1)(b) above he has satisfied or is likely to satisfy both the day and the night attendance conditions, and shall be the lower rate in any other case.
- (4) A person shall not be entitled to an attendance allowance for any period preceding the date on which he makes, or is treated as making, a claim for it.
- (5) Notwithstanding anything in subsection (4) above, provision may be made by regulations for a person to be entitled to an attendance allowance for a period preceding the date on which he makes or is treated as making a claim for it if such an allowance has previously been paid to or in respect of him.
- (6) Except in so far as regulations otherwise provide and subject to section 66(1) below—
- (a) a claim for an attendance allowance may be made during the period of 6 months immediately preceding the period for which the person to whom the claim relates is entitled to the allowance; and
- (b) an award may be made in pursuance of a claim so made, subject to the condition that, throughout that period of 6 months, that person satisfies—
- (i) both the day and the night attendance conditions, or
- (ii) if the award is at the lower rate, one of those conditions.
- (7) A person to whom either Regulation (EC) No 1408/71 or Regulation (EC) No 883/2004 applies shall not be entitled to an attendance allowance for a period unless during that period the United Kingdom is competent for payment of sickness benefits in cash to the person for the purposes of Chapter 1 of Title III of the Regulation in question.
#### Attendance allowance for the terminally ill
##### 66
- (1) If a terminally ill person makes a claim expressly on the ground that he is such a person, then—
- (a) he shall be taken—
- (i) to satisfy, or to be likely to satisfy, both the day attendance condition and the night attendance condition for so much of the period for which he is terminally ill as does not fall before the date of the claim; and
- (ii) to have satisfied those conditions for the period of 6 months immediately preceding the date of the claim or, if later, the first date on which he is terminally ill (so however that no allowance shall be payable by virtue of this sub-paragraph for any period preceding that date); and
- (b) the period for which he is entitled to attendance allowance shall be so much of the period for which he is terminally ill as does not fall before the date of the claim.
- (2) For the purposes of subsection (1) above—
- (a) a person is “*terminally ill*” at any time if at that time he suffers from a progressive disease and his death in consequence of that disease can reasonably be expected within 6 months; and
- (b) where a person purports to make a claim for an attendance allowance by virtue of that subsection on behalf of another, that other shall be regarded as making the claim, notwithstanding that it is made without his knowledge or authority.
#### Exclusions by regulation
##### 67
- (1) Regulations may provide that, in such circumstances, and for such purposes as may be prescribed, a person who is, or is treated under the regulations as, undergoing treatment for renal failure in a hospital or other similar institution otherwise than as an in-patient shall be deemed not to satisfy or to be unlikely to satisfy the day attendance condition or the night attendance condition, or both of them.
- (2) Regulations may provide that an attendance allowance shall not be payable in respect of a person for a period when he is a resident of a care home in circumstances in which any of the costs of any qualifying services provided for him are borne out of public or local funds under a specified enactment.
- (3) The reference in subsection (2) above to a care home is to an establishment that provides accommodation together with nursing or personal care.
- (4) The following are qualifying services for the purposes of subsection (2) above—
- (a) accommodation,
- (b) board, and
- (c) personal care.
- (5) The reference in subsection (2) above to a specified enactment is to an enactment which is, or is of a description, specified for the purposes of that subsection by regulations.
- (6) The power to specify an enactment for the purposes of subsection (2) above includes power to specify it only in relation to its application for a particular purpose.
### Severe disablement allowance
#### Entitlement and rate
##### 68
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Severe disablement allowance: age related addition
##### 69
### Carer’s allowance
#### Invalid care allowance
##### 70
- (1) A person shall be entitled to a carer’s allowance for any day on which he is engaged in caring for a severely disabled person if—
- (a) he is regularly and substantially engaged in caring for that person;
- (b) he is not gainfully employed; and
- (c) the severely disabled person is either such relative of his as may be prescribed or a person of any such other description as may be prescribed.
- (1A) A person who was entitled to an allowance under this section immediately before the death of the severely disabled person referred to in subsection (1) above shall, notwithstanding that he is no longer engaged in caring for a severely disabled person and the requirements of paragraphs (a) and (c) of that subsection are no longer satisfied, continue to be entitled to it until –
- (a) the end of the week in which he ceases to satisfy any other requirement as to entitlement to the allowance; or
- (b) the expiry of the period of 8 weeks beginning with the Sunday following the death (or beginning with the date of death if the death occurred on a Sunday),
whichever first occurs.
- (2) In this section, “*severely disabled person*” means a person in respect of whom there is payable either an attendance allowance or a disability living allowance by virtue of entitlement to the care component at the highest or middle rate or armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517) or such other payment out of public funds on account of his need for attendance as may be prescribed.
- (3) A person shall not be entitled to an allowance under this section if he is under the age of 16 or receiving full-time education.
- (4) A person shall not be entitled to an allowance under this section unless he satisfies prescribed conditions as to residence or presence in Northern Ireland.
- (4A) A person to whom either Regulation (EC) No 1408/71 or Regulation (EC) No 883/2004 applies shall not be entitled to an allowance under this section for a period unless during that period the United Kingdom is competent for payment of sickness benefits in cash to the person for the purposes of Chapter 1 of Title III of the Regulation in question.
- (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (7) No person shall be entitled for the same day to more than one allowance under this section; and where, apart from this subsection, two or more persons would be entitled for the same day to such an allowance in respect of the same severely disabled person, one of them only shall be entitled and that shall be such one of them—
- (a) as they may jointly elect in the prescribed manner, or
- (b) as may, in default of such an election, be determined by the Department in its discretion.
- (8) Regulations may prescribe the circumstances in which a person is or is not to be treated for the purposes of this section as engaged, or regularly and substantially engaged, in caring for a severely disabled person, as gainfully employed or as receiving full-time education.
- (9) A carer’s allowance shall be payable at the weekly rate specified in Schedule 4, Part III, paragraph 4.
- (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Disability living allowance
#### Disability living allowance
##### 71
- (1) Disability living allowance shall consist of a care component and a mobility component.
- (2) A person’s entitlement to a disability living allowance may be an entitlement to either component or to both of them.
- (3) A person may be awarded either component for a fixed period or for an indefinite period, but if his award of a disability living allowance consists of both components, he may not be awarded the components for different fixed periods.
- (4) The weekly rate of a person’s disability living allowance for a week for which he has only been awarded one component is the appropriate weekly rate for that component as determined in accordance with this Act or regulations under it.
- (5) The weekly rate of a person’s disability living allowance for a week for which he has been awarded both components is the aggregate of the appropriate weekly rates for the two components as so determined.
- (6) A person shall not be entitled to a disability living allowance unless he satisfies prescribed conditions as to residence and presence in Northern Ireland.
#### The care component
##### 72
- (1) Subject to the provisions of this Act, a person shall be entitled to the care component of a disability living allowance for any period throughout which—
- (a) he is so severely disabled physically or mentally that—
- (i) he requires in connection with his bodily functions attention from another person for a significant portion of the day (whether during a single period or a number of periods); or
- (ii) he cannot prepare a cooked main meal for himself if he has the ingredients;
- (b) he is so severely disabled physically or mentally that, by day, he requires from another person—
- (i) frequent attention throughout the day in connection with his bodily functions; or
- (ii) continual supervision throughout the day in order to avoid substantial danger to himself or others; or
- (c) he is so severely disabled physically or mentally that, at night,—
- (i) he requires from another person prolonged or repeated attention in connection with his bodily functions; or
- (ii) in order to avoid substantial danger to himself or others he requires another person to be awake for a prolonged period or at frequent intervals for the purpose of watching over him.
- (1A) In its application to a person in relation to so much of a period as falls before the day on which he reaches the age of 16, subsection (1) above has effect subject to the following modifications—
- (a) the condition mentioned in subsection (1)(a)(ii) above shall not apply, and
- (b) none of the other conditions mentioned in subsection (1) above shall be taken to be satisfied unless—
- (i) he has requirements of a description mentioned in the condition substantially in excess of the normal requirements of persons of his age, or
- (ii) he has substantial requirements of such a description which younger persons in normal physical and mental health may also have but which persons of his age and in normal physical and mental health would not have.
- (2) Subject to the following provisions of this section, a person shall not be entitled to the care component of a disability living allowance unless—
- (a) throughout—
- (i) the period of 3 months immediately preceding the date on which the award of that component would begin; or
- (ii) such other period of 3 months as may be prescribed,
he has satisfied or is likely to satisfy one or other of the conditions mentioned in subsection (1)(a) to (c) above; and
- (b) he is likely to continue to satisfy one or other of those conditions throughout—
- (i) the period of 6 months beginning with that date; or
- (ii) (if his death is expected within the period of 6 months beginning with that date) the period so beginning and ending with his death.
- (2A) The modifications mentioned in subsection (1A) above shall have effect in relation to the application of subsection (1) above for the purposes of subsection (2) above, but only—
- (a) in the case of a person who is under the age of 16 on the date on which the award of the care component would begin, and
- (b) in relation to so much of any period mentioned in subsection (2) above as falls before the day on which he reaches the age of 16.
- (3) Three weekly rates of the care component shall be prescribed.
- (4) The weekly rate of the care component payable to a person for each week in the period for which he is awarded that component shall be—
- (a) the highest rate, if he falls within subsection (2) above by virtue of having satisfied or being likely to satisfy both the conditions mentioned in subsection (1)(b) and (c) above throughout both the period mentioned in paragraph (a) of subsection (2) above and that mentioned in paragraph (b) of that subsection;
- (b) the middle rate, if he falls within that subsection by virtue of having satisfied or being likely to satisfy one or other of those conditions throughout both those periods; and
- (c) the lowest rate in any other case.
- (5) For the purposes of this section, a person who is terminally ill, as defined in section 66(2) above, and makes a claim expressly on the ground that he is such a person, shall (notwithstanding subsection (1A)(b) above) be taken—
- (a) to have satisfied the conditions mentioned in subsection (1)(b) and (c) above for the period of 3 months immediately preceding the date of the claim, or, if later, the first date on which he is terminally ill (so however that the care component shall not be payable by virtue of this paragraph for any period preceding that date); and
- (b) to satisfy or to be likely to satisfy those conditions for so much of the period for which he is terminally ill as does not fall before the date of the claim.
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (7) Subject to subsection (5) above, circumstances may be prescribed in which a person is to be taken to satisfy or not to satisfy such of the conditions mentioned in subsection (1)(a) to (c) above as may be prescribed.
- (7A) Subsection (1A) above has effect subject to regulations made under subsection (7) above (except as otherwise prescribed).
- (7B) A person to whom either Regulation (EC) No 1408/71 or Regulation (EC) No 883/2004 applies shall not be entitled to the care component of a disability living allowance for a period unless during that period the United Kingdom is competent for payment of sickness benefits in cash to the person for the purposes of Chapter 1 of Title III of the Regulation in question.
- (8) Regulations may provide that no amount in respect of a disability living allowance which is attributable to entitlement to the care component shall be payable in respect of a person for a period when he is a resident of a care home in circumstances in which any of the costs of any qualifying services provided for him are borne out of public or local funds under a specified enactment.
- (9) The reference in subsection (8) above to a care home is to an establishment that provides accommodation together with nursing or personal care.
- (10) The following are qualifying services for the purposes of subsection (8) above—
- (a) accommodation,
- (b) board, and
- (c) personal care.
- (11) The reference in subsection (8) above to a specified enactment is to an enactment which is, or is of a description, specified for the purposes of that subsection by regulations.
- (12) The power to specify an enactment for the purposes of subsection (8) above includes power to specify it only in relation to its application for a particular purpose.
#### The mobility component
##### 73
- (1) Subject to the provisions of this Act, a person shall be entitled to the mobility component of a disability living allowance for any period in which he is over the relevant age and throughout which—
- (a) he is suffering from physical disablement such that he is either unable to walk or virtually unable to do so;
- (ab) he falls within subsection (1AB) below;
- (b) he does not fall within that subsection but does fall within subsection (2) below;
- (c) he falls within subsection (3) below; or
- (d) he is able to walk but is so severely disabled physically or mentally that, disregarding any ability he may have to use routes which are familiar to him on his own, he cannot take advantage of the faculty out of doors without guidance or supervision from another person most of the time.
- (1A) In subsection (1) above “the relevant age” means—
- (a) in relation to the conditions mentioned in paragraph (a), (ab), (b) or (c) of that subsection, the age of 3;
- (b) in relation to the conditions mentioned in paragraph (d) of that subsection, the age of 5.
- (1AB) A person falls within this subsection if—
- (a) he has such severe visual impairment as may be prescribed; and
- (b) he satisfies such other conditions as may be prescribed.
- (2) A person falls within this subsection if—
- (a) he is both blind and deaf; and
- (b) he satisfies such other conditions as may be prescribed.
- (3) A person falls within this subsection if—
- (a) he is severely mentally impaired; and
- (b) he displays severe behavioural problems; and
- (c) he satisfies both the conditions mentioned in section 72(1)(b) and (c) above.
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4A) In its application to a person in relation to so much of a period as falls before the day on which he reaches the age of 16, subsection (1) above has effect subject to the modification that the condition mentioned in paragraph (d) of that subsection shall not be taken to be satisfied unless—
- (a) he requires substantially more guidance or supervision from another person than persons of his age in normal physical and mental health would require, or
- (b) persons of his age in normal physical and mental health would not require such guidance or supervision.
- (5) ... circumstances may be prescribed in which a person is to be taken to satisfy or not to satisfy a condition mentioned in subsection (1)(a) or (d) or subsection (2)(a) above.
- (5A) Subsection (4A) above has effect subject to regulations made under subsection (5) above (except as otherwise prescribed).
- (6) Regulations shall specify the cases which fall within subsection (3)(a) and (b) above.
- (7) A person who is to be taken for the purposes of section 72 above to satisfy or not to satisfy a condition mentioned in subsection (1)(b) or (c) of that section is to be taken to satisfy or not to satisfy it for the purposes of subsection (3)(c) above.
- (8) A person shall not be entitled to the mobility component for a period unless during most of that period his condition will be such as permits him from time to time to benefit from enhanced facilities for locomotion.
- (9) A person shall not be entitled to the mobility component of a disability living allowance unless—
- (a) throughout—
- (i) the period of 3 months immediately preceding the date on which the award of that component would begin; or
- (ii) such other period of 3 months as may be prescribed,
he has satisfied or is likely to satisfy one or other of the conditions mentioned in subsection (1)(a) to (d) above; and
- (b) he is likely to continue to satisfy one or other of those conditions throughout—
- (i) the period of 6 months beginning with that date; or
- (ii) (if his death is expected within the period of 6 months beginning with that date) the period so beginning and ending with his death.
- (9A) The modifications mentioned in subsection (4A) above shall have effect in relation to the application of subsection (1) above for the purposes of subsection (9) above, but only—
- (a) in the case of a person who is under the age of 16 on the date on which the award of the mobility component would begin, and
- (b) in relation to so much of any period mentioned in subsection (9) above as falls before the day on which he reaches the age of 16.
- (10) Two weekly rates of the mobility component shall be prescribed.
- (11) The weekly rate of the mobility component payable to a person for each week in the period for which he is awarded that component shall be—
- (a) the higher rate, if he falls within subsection (9) above by virtue of having satisfied or being likely to satisfy one or other of the conditions mentioned in subsection (1)(a), (ab), (b) and (c) above throughout both the period mentioned in paragraph (a) of subsection (9) above and that mentioned in paragraph (b) of that subsection; and
- (b) the lower rate in any other case.
- (12) For the purposes of this section in its application to a person who is terminally ill, as defined in section 66(2) above, and who makes a claim expressly on the ground that he is such a person—
- (a) subsection (9)(a) above shall be omitted; and
- (b) subsection (11)(a) above shall have effect as if for the words from “both” to “subsection”, in the fourth place where it occurs, there were substituted the words “ the period mentioned in subsection (9)(b) above ”.
- (13) Regulations may prescribe cases in which a person who has the use—
- (a) of an invalid carriage or other vehicle provided under Article 30(1) of the Health and Personal Social Services (Northern Ireland) Order 1972 or provided by the Secretary of State under section 5(2)(a) of the National Health Service Act 1977 and Schedule 2 to that Act or under section 46 of the National Health Service (Scotland) Act 1978; or
- (b) of any prescribed description of appliance supplied under that Order being such an appliance as is primarily designed to afford a means of personal and independent locomotion out of doors,
is not to be paid any amount attributable to entitlement to the mobility component or is to be paid disability living allowance at a reduced rate in so far as it is attributable to that component.
- (14) A payment to or in respect of any person which is attributable to his entitlement to the mobility component, and the right to receive such a payment, shall (except in prescribed circumstances and for prescribed purposes) be disregarded in applying any enactment or instrument under which regard is to be had to a person’s means.
#### Mobility component for certain persons eligible for invalid carriages
##### 74
- (1) Regulations may provide for the issue, variation and cancellation of certificates in respect of prescribed categories of persons to whom this section applies; and a person in respect of whom such a certificate is issued shall, during any period while the certificate is in force, be deemed for the purposes of section 73 above to satisfy the condition mentioned in subsection (1)(a) of that section and to fall within paragraphs (a) and (b) of subsection (9) by virtue of having satisfied or being likely to satisfy that condition throughout both the periods mentioned in those paragraphs.
- (2) This section applies to any person whom the Department considers—
- (a) was on 1st January 1976 in possession of an invalid carriage or other vehicle provided in pursuance of Article 30 of the Health and Personal Social Services (Northern Ireland) Order 1972 (which relates to vehicles for persons suffering from physical defect or disability) or receiving payments in pursuance of paragraph (3) of that Article;
- (b) had at that date, or at a later date specified by the Department made an application which the Department approved for such a carriage or vehicle or for such payments;
- (c) was, both at some time during a prescribed period before that date and at some time during a prescribed period after that date, in possession of such a carriage or vehicle or receiving such payments; or
- (d) would have been, by virtue of any of the preceding paragraphs, a person to whom this section applies but for some error or delay for which in the opinion of the Department the person was not responsible and which was brought to the attention of the Department within the period of one year beginning with 30th March 1977 (the date of the making of the Social Security (Miscellaneous Provisions) (Northern Ireland) Order 1977, Article 10 of which made provision corresponding to the provision made by this section).
#### Persons 65 or over
##### 75
- (1) Except to the extent to which regulations provide otherwise, no person shall be entitled to either component of a disability living allowance for any period after he attains the age of 65 otherwise than by virtue of an award made before he attains that age.
- (2) Regulations may provide in relation to persons who are entitled to a component of a disability living allowance by virtue of subsection (1) above that any provision of this Act which relates to disability living allowance, other than section 74 above, so far as it so relates, and any provision of the Administration Act which is relevant to disability living allowance—
- (a) shall have effect subject to modifications, additions or amendments; or
- (b) shall not have effect.
#### Disability living allowance - supplementary
##### 76
- (1) Subject to subsection (2) below, a person shall not be entitled to a disability living allowance for any period preceding the date on which a claim for it is made or treated as made by him or on his behalf.
- (2) Notwithstanding anything in subsection (1) above, provision may be made by regulations for a person to be entitled to a component of a disability living allowance for a period preceding the date on which a claim for such an allowance is made or treated as made by him or on his behalf if he has previously been entitled to that component.
- (3) For the purposes of sections 72(5) and 73(12) above, where—
- (a) a person purports to make a claim for a disability living allowance on behalf of another; and
- (b) the claim is made expressly on the ground that the person on whose behalf it purports to be made is terminally ill,
that person shall be regarded as making the claim notwithstanding that it is made without his knowledge or authority.
### Guardian’s allowance
#### Guardian’s allowance
##### 77
- (1) A person shall be entitled to a guardian’s allowance in respect of a child or qualifying young person if—
- (a) he is entitled to child benefit in respect of that child or qualifying young person, and
- (b) the circumstances are any of those specified in subsection (2) below;
...
- (2) The circumstances referred to in subsection (1)(b) above are—
- (a) that both of the parents of the child or qualifying young person are dead;
- (b) that one of the parents of the child or qualifying young person is dead and the person claiming a guardian’s allowance shows that he was at the date of the death unaware of, and has failed after all reasonable efforts to discover, the whereabouts of the other parent; or
- (c) that one of the parents of the child or qualifying young person is dead and the other is in prison.
- (3) There shall be no entitlement to a guardian’s allowance in respect of a child or qualifying young person unless at least one of the parents of the child or qualifying young person satisfies, or immediately before his death satisfied, such conditions as may be prescribed as to nationality, residence, place of birth or other matters.
- (4) Where, apart from this subsection, a person is entitled to receive, in respect of a particular child or qualifying young person, payment of an amount by way of a guardian’s allowance, that amount shall not be payable unless one of the conditions specified in subsection (5) below is satisfied.
- (5) Those conditions are—
- (a) that the beneficiary would be treated for the purposes of Part IX of this Act as having the child or qualifying young person living with him; or
- (b) that the requisite contributions are being made to the cost of providing for the child or qualifying young person.
- (6) The condition specified in subsection (5)(b) above is to be treated as satisfied if, but only if—
- (a) such contributions are being made at a weekly rate not less than the amount referred to in subsection (4) above—
- (i) by the beneficiary; or
- (ii) where the beneficiary is one of two spouses or civil partners residing together, by them together; and
- (b) except in prescribed cases, the contributions are over and above those required for the purpose of satisfying section 139(1)(b) below.
- (7) A guardian’s allowance in respect of a child or qualifying young person shall be payable at the weekly rate specified in Schedule 4, Part III, paragraph 5.
- (8) Regulations—
- (a) may modify subsection (2) or (3) above in relation to cases in which a child or qualifying young person has been adopted or is illegitimate, or the marriage of the parents of a child or qualifying young person has been terminated by divorce or the civil partnership of the the parents of a child or qualifying young person has been dissolved;
- (b) shall prescribe the circumstances in which a person is to be treated for the purposes of this section as being in prison (by reference to his undergoing a sentence of imprisonment for life or of a prescribed minimum duration, or to his being in legal custody in prescribed circumstances); and
- (c) may, for cases where entitlement to a guardian’s allowance is established by reference to a person being in prison, provide—
- (i) for requiring him to pay to the National Insurance Fund sums paid by way of a guardian’s allowance;
- (ii) for suspending payment of an allowance where a conviction, sentence or order of a court is subject to appeal, and for matters arising from the decision of an appeal;
- (iii) for reducing the rate of an allowance in cases where the person in prison contributes to the cost of providing for the child or qualifying young person.
- (9) Where a husband and wife are residing together and, apart from this subsection, they would each be entitled to a guardian’s allowance in respect of the same child or qualifying young person, only the wife shall be entitled, but payment may be made either to her or to him unless she elects in the prescribed manner that payment is not to be made to him.
- (10) Subject to subsection (11) below, no person shall be entitled to a guardian’s allowance in respect of a child or qualifying young person of which he or she is the parent.
- (11) Where a person—
- (a) has adopted a child or qualifying young person; and
- (b) was entitled to guardian’s allowance in respect of the child or qualifying young person immediately before the adoption,
subsection (10) above shall not terminate his entitlement.
### Benefits for the aged
#### Category C and Category D retirement pensions and other benefits for the aged
##### 78
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) A person who is over the age of 80 , who reached pensionable age before 6 April 2016 and who satisfies such conditions as may be prescribed shall be entitled to a Category D retirement pension at the appropriate weekly rate if—
- (a) he is not entitled to a Category A, Category B or Category C retirement pension; or
- (b) he is entitled to such a pension, but it is payable at a weekly rate which, disregarding those elements specified in subsection (4) below, is less than the appropriate weekly rate.
- (4) The elements referred to in subsection (3)(b) above are—
- (a) any additional pension;
- (b) any increase so far as attributable to—
- (i) any additional pension, or
- (ii) any increase in a guaranteed minimum pension;
- (c) any graduated retirement benefit; and
- (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (6) The appropriate weekly rate of a Category D retirement pension shall be that specified in Schedule 4, Part III, paragraph 7.
- (7) Entitlement to a ... Category D retirement pension shall continue throughout the pensioner’s life.
- (8) A ... Category D retirement pension shall not be payable for any period falling before the day on which the pensioner’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(l) of the Administration Act.
- (9) Regulations may provide for the payment—
- (a) to a widow whose husband was over pensionable age on 5th July 1948; or
- (b) to a woman whose marriage to a husband who was over pensionable age on that date was terminated otherwise than by his death,
of a Category C retirement pension or of benefit corresponding to a widow’s pension or a widowed mother’s allowance; and any such retirement pension or any such benefit shall be at the prescribed rate.
#### Age addition
##### 79
- (1) A person who is over the age of 80 and entitled to a retirement pension of any category under this Act shall be entitled to an increase of the pension, to be known as “*age addition*”.
- (2) Where a person is in receipt of a pension or allowance payable by virtue of any prescribed enactment or instrument (whether passed or made before or after this Act) and—
- (a) he is over the age of 80; and
- (b) he fulfils such other conditions as may be prescribed,
he shall be entitled to an increase of that pension or allowance, also known as age addition.
- (3) Age addition shall be payable for the life of the person entitled, at the weekly rate specified in Schedule 4, Part III, paragraph 8.
## Part IV — Increases for dependants
### Child dependants
#### Beneficiary’s dependent children
##### 80
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Restrictions on increase - child not living with beneficiary, etc
##### 81
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Adult dependants
#### Short-term benefit: increase for adult dependants
##### 82
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Pension increase (wife)
##### 83
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Pension increase (husband)
##### 84
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Pension increase (person with care of children)
##### 85
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Increase of woman’s invalidity pension (husband)
##### 86
#### Rate of increase where associated retirement pension is attributable to reduced contributions
##### 87
- (1) Where a person—
- (a) has been in a relevant relationship, and
- (b) in respect of the tax year in which the relationship terminated or any previous tax year, does not with his own contributions satisfy the contribution conditions for a Category A retirement pension,
then, for the purpose of enabling him to satisfy those conditions (but only in respect of any claim for a Category A retirement pension), the contributions of his former spouse or civil partner may to the prescribed extent be treated as if they were his own contributions.
- (2) Subsection (1) above shall not apply in relation to any person who attained pensionable age before 6th April 1979 if the termination of his relevant relationship also occurred before that date.
- (3) Where a person has been in a relevant relationship more than once, this section applies only to the last relevant relationship and the references to his relevant relationship and his former spouse or civil partner shall be construed accordingly.
- (4) In this section, “*relevant relationship*” means a marriage or civil partnership.
#### Category B retirement pension for women
##### 49
- (1) A woman who is or has been married, and has attained pensionable age, shall be entitled to a Category B retirement pension by virtue of the contributions of her husband; and the cases in which a woman is so entitled are those specified in subsections (2) to (5) below.
- (2) The first case of entitlement is where the woman is married to that husband at the time when she attains pensionable age and—
- (a) he also has attained pensionable age and has become entitled to a Category A retirement pension; and
- (b) he satisfies the relevant contribution conditions.
- (3) The second case of entitlement is where the woman marries after attaining pensionable age and—
- (a) her husband has also attained pensionable age and has become entitled to a Category A retirement pension; and
- (b) he satisfies the relevant contribution conditions.
- (4) The third case of entitlement is where the woman’s husband is dead and his death was after she attained pensionable age, and—
- (a) she was married to him when he died; and
- (b) before his death he satisfied the relevant contribution conditions.
- (5) The fourth case of entitlement is where the woman’s husband is dead and his death was before she attained pensionable age, and—
- (a) she was a widow immediately before attaining pensionable age and is entitled (or is treated by regulations as entitled) to a widow’s pension; and
- (b) she became entitled to the pension in consequence of the husband’s death.
- (6) The relevant contribution conditions for the purposes of the first, second and third cases of entitlement are those specified in Schedule 3, Part I, paragraph 5.
- (7) Subject to the provisions of this Act, a woman’s entitlement to a Category B retirement pension shall commence on the day on which the conditions of entitlement become satisfied in her case and shall continue throughout her life.
- (8) A woman’s Category B retirement pension shall not be payable for any period falling before the day on which the pensioner’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(l) of the Administration Act.
#### Rate of Category B retirement pension for women
##### 50
- (1) A woman’s Category B retirement pension—
- (a) in the first and second cases of entitlement under section 49 above, shall—
- (i) during any period in which the husband is alive, be payable at the weekly rate specified in Schedule 4, Part I, paragraph 5, and
- (ii) during any period after he is dead, be payable at a weekly rate ascertained in accordance with subsection (3) below;
- (b) in the third case of entitlement under that section, shall be payable at a weekly rate ascertained in accordance with subsection (3) below; and
- (c) in the fourth case of entitlement under that section, shall be payable at the same weekly rate as her widow’s pension.
- (2) In any case where—
- (a) a woman would, apart from section 43(1) above, be entitled both to a Category A and to a Category B retirement pension, and
- (b) subsection (1) of section 47 above would apply for the increase of the Category A retirement pension,
that subsection shall be taken as applying also for the increase of the Category B retirement pension, subject to reduction or extinguishment of the increase by the application of section 47(2) above or section 42(5) of the Pensions Act.
- (3) The weekly rate referred to in paragraphs (a)(ii) and (b) of subsection (1) above for a woman’s Category B retirement pension shall be determined in accordance with the provisions of sections 44 and 45 above as they apply in the case of a Category A retirement pension, but subject, in particular—
- (a) to section 46(2) above; and
- (b) to subsections (4) and (5) below.
- (4) In the application of sections 44 and 45 above by virtue of subsection (3) above—
- (a) references in those sections to the pensioner shall be taken as references to the husband, and
- (b) where, in the third case of entitlement under section 49 above, the husband was under pensionable age when he died, references in those sections to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the husband and the tax year in which he died.
- (5) In the case of a widow whose husband dies after 5th April 2000, the additional pension falling to be calculated under sections 44 and 45 above by virtue of subsection (3) above shall be one half of the amount which it would be apart from this subsection.
#### Category B retirement pension for widowers
##### 51
- (1) A man shall be entitled to a Category B retirement pension if—
- (a) he has had a wife and she has died on or after 6th April 1979, and he was married to her when she died; and
- (b) they were both over pensionable age when she died; and
- (c) before her death she satisfied the contribution conditions for a Category A retirement pension in Schedule 3, Part I, paragraph 5.
- (1A) A civil partner shall be entitled to a Category B retirement pension if—
- (a) his or her civil partner has died and they were civil partners of each other at the time of that death,
- (b) they were both over pensionable age at the time of that death, and
- (c) before that death the deceased civil partner satisfied the contribution conditions for a Category A retirement pension in Schedule 3, Part 1, paragraph 5.
- (2) The weekly rate of a person's Category B retirement pension under this section shall, subject to subsection (3) below, be determined in accordance with the provisions of sections 44 to 45AA above and Schedule 4A to this Act as they apply in the case of a Category A retirement pension, taking references in those sections to the pensioner as references to the wife or deceased civil partner.
- (3) In the case of a widower whose wife dies after 5th October 2002 or a surviving civil partner, the additional pension falling to be calculated under sections 44 to 45AA above and Schedule 4A to this Act by virtue of subsection (2) above shall be one half of the amount which it would be apart from this subsection.
- (4) Subject to the provisions of this Act, a person shall become entitled to a Category B retirement pension under this section on the day on which the conditions of entitlement become satisfied in his case and his entitlement shall continue throughout his life.
#### Special provision for surviving spouses
##### 52
- (1) This section has effect where, apart from section 43(1) above, a person would be entitled both—
- (a) to a Category A retirement pension; and
- (b) to a Category B retirement pension by virtue of the contributions of a spouse or civil partner who has died.
- (2) If by reason of a deficiency of contributions the basic pension in the Category A retirement pension falls short of the full amount, that basic pension shall be increased by the lesser of—
- (a) the amount of the shortfall, or
- (b) the amount of the basic pension in the rate of the Category B retirement pension,
“*full amount*”meaning for this purpose the sum specified in section 44(4) above as the weekly rate of the basic pension in a Category A retirement pension.
- (3) If the additional pension in the Category A retirement pension falls short of the prescribed maximum, that additional pension shall be increased by the lesser of—
- (a) the amount of the shortfall, or
- (b) the amount of the additional pension in the Category B retirement pension.
- (3A) In subsection (3) the references to additional pension in a Category A or Category B retirement pension do not include any amount of additional pension attributable to units of additional pension.
- (3B) If an amount of additional pension in the Category B retirement pension is attributable to units of additional pension, the additional pension in the Category A retirement pension is increased by that amount (in addition to any increase under subsection (3)).
- (4) This section does not apply in any case where the death of the wife or husband, as the case may be, occurred before 6th April 1979 and the surviving spouse had attained pensionable age before that date.
#### Special provision for married women
##### 53
#### Category A and Category B retirement pensions: supplemental provisions
##### 54
- (1) Regulations may provide that in the case of a person of any prescribed description who—
- (a) has become entitled to a Category A or Category B retirement pension ... ; and
- (b) elects in such manner and in accordance with such conditions as may be prescribed that the regulations shall apply in his case,
this Part of this Act shall have effect as if that person had not become entitled to such a retirement pension or to a shared additional pension.
- (2) Regulations under subsection (1) above may make such modifications of the provisions of this Part of this Act, or of those of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 as those provisions apply in a case where a person makes an election under the regulations, as may appear to the Department necessary or expedient.
- (a) is entitled to short-term incapacity benefit under section 30A(2)(b) above; and
- (b) would have been entitled only by virtue of section 60(1) above to the retirement pension by reference to which the rate of that benefit . . . is determined,
- (2) The regulations shall not provide for any such increase in a case where the retirement pension by reference to which the rate of the said benefit . . . is determined—
- (a) would have been payable only by virtue of section 60 above; and
- (b) would, in consequence of a failure to satisfy a contribution condition, have contained no basic pension.
#### Pension increases to be in respect of only one adult dependant
##### 88
A person shall not by virtue of section 86A above be entitled for the same period to an increase of benefit in respect of more than one person.
### Miscellaneous
#### Earnings to include occupational and personal pensions for purposes of provisions relating to increases of benefits in respect of child or adult dependants
##### 89
- (1) Except as may be prescribed, in ... sections 82 and 86A above, and in regulations under section 86A above, any reference to earnings includes a reference to payments by way of occupational or personal pension.
- (1A) Except as may be prescribed, in sections 82 and 86A above, and in regulations under section 86A above, any reference to earnings includes a reference to payments by way of PPF periodic payments.
- (2) For the purposes of the provisions mentioned in subsections (1) and (1A) above, the Department may by regulations provide, in relation to cases where payments by way of occupational or personal pension or PPF periodic payments are made otherwise than weekly, that any necessary apportionment of the payments shall be made in such manner and on such basis as may be prescribed.
- (3) In this section “PPF periodic payments” means—
- (a) any periodic compensation payments made in relation to a person, payable under the pension compensation provisions as specified in Article 146(2) of the Pensions (Northern Ireland) Order 2005 or section 162(2) of the Pensions Act 2004 (the pension compensation provisions); or
- (b) any periodic payments made in relation to a person, payable under Article 150 of the Pensions (Northern Ireland) Order 2005 or section 166 of the Pensions Act 2004 (duty to pay scheme benefits unpaid at assessment date etc.),
other than payments made to a surviving dependant of a person entitled to such compensation.
#### Beneficiaries under sections 68 and 70
##### 90
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Effect of trade disputes on entitlement to increases
##### 91
- (1) A beneficiary shall not be entitled—
- (a) to an increase in any benefit under or by virtue of sections 82 to 88 above; or
- (b) to an increase in benefit ... by virtue of regulations under section 90 above,
if the person in respect of whom he would be entitled to the increase falls within subsection (2) below.
- (2) A person falls within the subsection if—
- (a) he is prevented for being entitled to a jobseeker’s allowance by Article 16 of the Jobseekers (Northern Ireland) Order 1995 (trade disputes); or
- (b) he would be so prevented if he were otherwise entitled to that benefit.
#### Dependency increases: continuation of awards in cases of fluctuating earnings
##### 92
- (1) Where a beneficiary—
- (a) has been awarded an increase of benefit under this Part of this Act, but
- (b) ceases to be entitled to the increase by reason only that the weekly earnings of some other person (“*the relevant earner*”) exceed the amount of the increase or, as the case may be, some specified amount,
then, if and so long as the beneficiary would have continued to be entitled to the increase, disregarding any such excess of earnings, the award shall continue in force but the increase shall not be payable for any week if the earnings relevant to that week exceed the amount of the increase or, as the case may be, the specified amount.
- (2) In this section the earnings which are relevant to any week are those earnings of the relevant earner which, apart from this section, would be taken into account in determining whether the beneficiary is entitled to the increase in question for that week.
#### Dependency increases on termination of employment after period of entitlement to disability working allowance
##### 93
Where—
- (a) a person becomes entitled—
- (i) to the higher rate of short-term incapacity benefit, or to long-term incapacity benefit, by virtue of section 30C(5) or (6) or section 42 above;. . .
- (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) when he was last entitled to that benefit. . ., it was increased in respect of a dependant by virtue of—
- (i) regulation 8(6) of the Social Security Benefit (Dependency) Regulations (Northern Ireland) 1977;
- (ii) regulation 3 of the Social Security Benefit (Dependency) (Amendment) Regulations (Northern Ireland) 1984;
- (iii) regulation 2 of the Social Security (Savings for Existing Beneficiaries) Regulations (Northern Ireland) 1984; or
- (iv) regulation 4 of the Social Security Benefit (Dependency and Computation of Earnings) (Amendment) Regulations (Northern Ireland) 1989,
for the purpose of determining whether his benefit. . . should be increased by virtue of that regulation for any period beginning with the day on which he again becomes entitled to his benefit. . ., the increase in respect of that dependant shall be treated as having been payable to him on each day between the last day on which his benefit. . . was previously payable and the day on which he again becomes entitled to it.
## Part V — Benefit for Industrial Injuries
### General provisions
#### Right to industrial injuries benefit
##### 94
- (1) Industrial injuries benefit shall be payable where an employed earner suffers personal injury caused after 4th July 1948 by accident arising out of and in the course of his employment, being employed earner’s employment.
- (2) Industrial injuries benefit consists of the following benefits—
- (a) disablement benefit payable in accordance with sections 103 to 105 below, paragraphs 2 and 3 of Schedule 7 to this Act and Parts II and III of that Schedule;
- (b) reduced earnings allowance payable in accordance with Part IV of that Schedule;
- (c) retirement allowance payable in accordance with Part V of that Schedule; and
- (d) industrial death benefit, payable in accordance with Part VI of that Schedule.
- (3) For the purposes of industrial injuries benefit an accident arising in the course of an employed earner’s employment shall be taken, in the absence of evidence to the contrary, also to have arisen out of that employment.
- (4) Regulations may make provision as to the day which, in the case of night workers and other special cases, is to be treated for the purposes of industrial injuries benefit as the day of the accident.
- (5) Subject to sections 117 and 119 below, industrial injuries benefit shall not be payable in respect of an accident happening while the earner is outside Northern Ireland.
- (6) In the following provisions of this Part of this Act “*work*” in the contexts “*incapable of work*” and “*incapacity for work*” means work which the person in question can be reasonably expected to do.
- (7) Subsection (5) above shall cease to have effect on such day as the Head of the Department may by order appoint.
#### Relevant employments
##### 95
- (1) In section 94 above, this section and sections 98 to 109 below “*employed earner’s employment*” shall be taken to include any employment by virtue of which a person is, or is treated by regulations as being for the purposes of industrial injuries benefit, an employed earner.
- (2) Regulations may provide that any prescribed employment shall not be treated for the purposes of industrial injuries benefit as employed earner’s employment notwithstanding that it would be so treated apart from the regulations.
- (3) For the purposes of the provisions of this Act mentioned in subsection (1) above an employment shall be an employed earner’s employment in relation to an accident if (and only if) it is, or is treated by regulations as being, such an employment when the accident occurs.
- (4) Any reference in the industrial injuries and diseases provisions to an “*employed earner*” or “*employed earner’s employment*” is to be construed, in relation to any time before 6th April 1975, as a reference respectively to an “*insured person*” or “*insurable employment*” within the meaning of the provisions relating to industrial injuries and diseases which were in force at that time.
- (5) In subsection (4) above “*the industrial injuries and diseases provisions*” means—
- (a) this section and sections 96 to 110 below;
- (b) any other provisions of this Act so far as they relate to those sections; and
- (c) any provisions of the Administration Act Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 or Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, so far as they so relate.
#### Persons treated as employers for certain purposes
##### 96
In relation to—
- (a) a person who is an employed earner for the purposes of this Part of this Act otherwise than by virtue of a contract of service or apprenticeship; or
- (b) any other employed earner—
- (i) who is employed for the purpose of any game or recreation and is engaged or paid through a club; or
- (ii) in whose case it appears to the Department there is special difficulty in the application of all or any of the provisions of this Part of this Act relating to employers,
regulations may provide for a prescribed person to be treated in respect of industrial injuries benefit and its administration as the earner’s employer.
#### Accidents in course of illegal employments
##### 97
- (1) Subsection (2) below has effect in any case where—
- (a) a claim is made for industrial injuries benefit in respect of an accident, or of a prescribed disease or injury; or
- (b) an application is made under Article 29 of the Social Security (Northern Ireland) Order 1998 for a declaration that an accident was an industrial accident, or for a corresponding declaration as to a prescribed disease or injury.
- (2) The Department may direct that the relevant employment shall, in relation to that accident, disease or injury, be treated as having been employed earner’s employment notwithstanding that by reason of a contravention of, or non-compliance with, some provision contained in or having effect under an enactment passed for the protection of employed persons or any class of employed persons, either—
- (a) the contract purporting to govern the employment was void; or
- (b) the employed person was not lawfully employed in the relevant employment at the time when, or in the place where, the accident happened or the disease or injury was contracted or received.
- (3) In subsection (2) above “*relevant employment*” means—
- (a) in relation to an accident, the employment out of and in the course of which the accident arises; and
- (b) in relation to a prescribed disease or injury, the employment to the nature of which the disease or injury is due.
#### Earner acting in breach of regulations, etc
##### 98
An accident shall be taken to arise out of and in the course of an employed earner’s employment, notwithstanding that he is at the time of the accident acting in contravention of any statutory or other regulations applicable to his employment, or of any orders given by or on behalf of his employer, or that he is acting without instructions from his employer, if—
- (a) the accident would have been taken so to have arisen had the act not been done in contravention of any such regulations or orders, or without such instructions, as the case may be; and
- (b) the act is done for the purposes of and in connection with the employer’s trade or business.
#### Earner travelling in employer’s transport
##### 99
- (1) An accident happening while an employed earner is, with the express or implied permission of his employer, travelling as a passenger by any vehicle to or from his place of work shall, notwithstanding that he is under no obligation to his employer to travel by that vehicle, be taken to arise out of and in the course of his employment if—
- (a) the accident would have been taken so to have arisen had he been under such an obligation; and
- (b) at the time of the accident, the vehicle—
- (i) is being operated by or on behalf of his employer or some other person by whom it is provided in pursuance of arrangements made with his employer; and
- (ii) is not being operated in the ordinary course of a public transport service.
- (2) In this section references to a vehicle include a ship, vessel, hovercraft or aircraft.
#### Accidents happening while meeting emergency
##### 100
An accident happening to an employed earner in or about any premises at which he is for the time being employed for the purposes of his employer’s trade or business shall be taken to arise out of and in the course of his employment if it happens while he is taking steps, on an actual or supposed emergency at those premises, to rescue, succour or protect persons who are, or are thought to be or possibly to be, injured or imperilled, or to avert or minimise serious damage to property.
#### Accident caused by another’s misconduct, etc
##### 101
An accident happening after 19th December 1961 shall be treated for the purposes of industrial injuries benefit, where it would not apart from this section be so treated, as arising out of an employed earner’s employment if—
- (a) the accident arises in the course of the employment; and
- (b) the accident either is caused—
- (i) by another person’s misconduct, skylarking or negligence, or
- (ii) by steps taken in consequence of any such misconduct, skylarking or negligence, or
- (iii) by the behaviour or presence of an animal (including a bird, fish or insect),
or is caused by or consists in the employed earner being struck by any object or by lightning; and
- (c) the employed earner did not directly or indirectly induce or contribute to the happening of the accident by his conduct outside the employment or by any act not incidental to the employment.
### Sickness benefit
#### Sickness benefit in respect of industrial injury
##### 102
### Disablement pension
#### Disablement pension
##### 103
- (1) Subject to the provisions of this section, an employed earner shall be entitled to disablement pension if he suffers as the result of the relevant accident from loss of physical or mental faculty such that the assessed extent of the resulting disablement amounts to not less than 14 per cent. or, on a claim made before 19th November 1986, 20 per cent.
- (2) In the determination of the extent of an employed earner’s disablement for the purposes of this section there may be added to the percentage of the disablement resulting from the relevant accident the assessed percentage of any present disablement of his—
- (a) which resulted from any other accident after 4th July 1948 arising out of and in the course of his employment, being employed earner’s employment, and
- (b) in respect of which a disablement gratuity was not paid to him after a final assessment of his disablement,
(as well as any percentage which may be so added in accordance with regulations under subsection (2) of section 109 below made by virtue of subsection (4)(b) of that section).
- (3) Subject to subsection (4) below, where the assessment of disablement is a percentage between 20 and 100 which is not a multiple of 10, it shall be treated—
- (a) if it is a multiple of 5, as being the next higher percentage which is a multiple of 10, and
- (b) if it is not a multiple of 5, as being the nearest percentage which is a multiple of 10,
and where the assessment of disablement on a claim made on or after 19th November 1986 is less than 20 per cent., but not less than 14 per cent., it shall be treated as 20 per cent.
- (4) Where subsection (2) above applies, subsection (3) above shall have effect in relation to the aggregate percentage and not in relation to any percentage forming part of the aggregate.
- (5) In this Part of this Act “*assessed*”, in relation to the extent of any disablement, means assessed in accordance with Schedule 6 to this Act; and for the purposes of that Schedule there shall be taken to be no relevant loss of faculty when the extent of the resulting disablement, if so assessed, would not amount to 1 per cent.
- (6) A person shall not be entitled to a disablement pension until after the expiry of the period of 90 days (disregarding Sundays) beginning with the day of the relevant accident.
- (7) Subject to subsection (8) below, where disablement pension is payable for a period, it shall be paid at the appropriate weekly rate specified in Schedule 4, Part V, paragraph 1.
- (8) Where the period referred to in subsection (7) above is limited by reference to a definite date, the pension shall cease on the death of the beneficiary before that date.
#### Increase where constant attendance needed
##### 104
- (1) Where a disablement pension is payable in respect of an assessment of 100 per cent., then, if as the result of the relevant loss of faculty the beneficiary requires constant attendance, the weekly rate of the pension shall be increased by an amount, not exceeding the appropriate amount specified in Schedule 4, Part V, paragraph 2 determined in accordance with regulations by reference to the extent and nature of the attendance required by the beneficiary.
- (2) An increase of pension under this section shall be payable for such period as may be determined at the time it is granted, but may be renewed from time to time.
- (3) The Department may by regulations direct that any provision of sections 64 to 67 above shall have effect, with or without modifications, in relation to increases of pension under this section.
- (4) In subsection (3) above, “*modifications*” includes additions and omissions.
#### Increase for exceptionally severe disablement
##### 105
- (1) Where a disablement pension is payable to a person—
- (a) who is or, but for having received medical or other treatment as an in-patient in a hospital or similar institution, would be entitled to an increase of the weekly rate of the pension under section 104 above, and the weekly rate of the increase exceeds the amount specified in Schedule 4, Part V, paragraph 2(a); and
- (b) his need for constant attendance of an extent and nature qualifying him for such an increase at a weekly rate in excess of that amount is likely to be permanent,
the weekly rate of the pension shall, in addition to any increase under section 104 above, be further increased by the amount specified in Schedule 4, Part V, paragraph 3.
- (2) An increase under this section shall be payable for such period as may be determined at the time it is granted, but may be renewed from time to time.
### Other benefits and increases
#### Benefits and increases subject to qualifications as to time
##### 106
Schedule 7 to this Act shall have effect in relation—
- (a) to unemployability supplement;
- (b) to disablement gratuity;
- (c) to increases of disablement pension during hospital treatment;
- (d) to reduced earnings allowance;
- (e) to retirement allowance; and
- (f) to industrial death benefit,
for all of which the qualifications include special qualifications as to time.
### Successive accidents
#### Adjustments for successive accidents
##### 107
- (1) Where a person suffers two or more successive accidents arising out of and in the course of his employed earner’s employment—
- (a) he shall not for the same period be entitled (apart from any increase of benefit mentioned in subsection (2) below) to receive industrial injuries benefit by way of two or more disablement pensions at an aggregate weekly rate exceeding the appropriate amount specified in Schedule 4, Part V, paragraph 4; and
- (b) regulations may provide for adjusting—
- (i) disablement benefit, or the conditions for the receipt of that benefit, in any case where he has received or may be entitled to a disablement gratuity;
- (ii) any increase of benefit mentioned in subsection (2) below, or the conditions for its receipt.
- (2) The increases of benefit referred to in subsection (1) above are those under the following provisions of this Act—
- section 104,
- section 105,
- paragraph 2, 4 or 6 of Schedule 7.
### Prescribed industrial diseases, etc.
#### Benefit in respect of prescribed industrial diseases, etc
##### 108
- (1) Industrial injuries benefits shall, in respect of a person who has been in employed earner’s employment, be payable in accordance with this section and sections 109 and 110 below in respect of—
- (a) any prescribed disease, or
- (b) any prescribed personal injury (other than an injury caused by accident arising out of and in the course of his employment),
which is a disease or injury due to the nature of that employment and which developed after 4th July 1948.
- (2) A disease or injury may be prescribed in relation to any employed earners if the Department is satisfied that—
- (a) it ought to be treated, having regard to its causes and incidence and any other relevant considerations, as a risk of their occupations and not as a risk common to all persons; and
- (b) it is such that, in the absence of special circumstances, the attribution of particular cases to the nature of the employment can be established or presumed with reasonable certainty.
- (3) Regulations prescribing any disease or injury for those purposes may provide that a person who developed the disease or injury on or at any time after a date specified in the regulations (being a date before the regulations came into force but not before 5th July 1948) shall be treated, subject to any prescribed modifications of this section or section 109 or 110 below, as if the regulations had been in force when he developed the disease or injury.
- (4) Provision may be made by regulations for determining—
- (a) the time at which a person is to be treated as having developed any prescribed disease or injury; and
- (b) the circumstances in which such a disease or injury is, where the person in question has previously suffered from it, to be treated as having recrudesced or as having been contracted or received afresh.
- (5) Notwithstanding any other provision of this Act, the power conferred by subsection (4)(a) above includes power to provide that the time at which a person shall be treated as having developed a prescribed disease or injury shall be the date on which he first makes a claim which results in the payment of benefit by virtue of this section or section 110 below in respect of that disease or injury.
- (6) Nothing in this section or in section 109 or 110 below affects the right of any person to benefit in respect of a disease which is a personal injury by accident within the meaning of this Part of this Act, except that a person shall not be entitled to benefit in respect of a disease as being an injury by accident arising out of and in the course of any employment if at the time of the accident the disease is in relation to him a prescribed disease by virtue of the occupation in which he is engaged in that employment.
#### General provisions relating to benefit under s. 108
##### 109
- (1) Subject to the power to make different provision by regulations, and to the following provisions of this section and section 110 below—
- (a) the benefit payable under section 108 above in respect of a prescribed disease or injury, and
- (b) the conditions for receipt of benefit,
shall be the same as in the case of personal injury by accident arising out of and in the course of employment.
- (2) In relation to prescribed diseases and injuries, regulations may provide—
- (a) for modifying any provisions contained in this Act , the Administration Act or Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 which relate to disablement benefit or reduced earnings allowance or their administration; and
- (b) for adapting references in this Act , that Act and that Chapter to accidents,
and for the purposes of this subsection the provisions of that Act and that Chapter which relate to the administration of disablement benefit or reduced earnings allowance shall be taken to include section 1 of that Act and any provision which relates to the administration of both the benefit in question and other benefits.
- (3) Without prejudice to the generality of subsection (2) above, regulations under that subsection may in particular include provision—
- (a) for presuming any prescribed disease or injury—
- (i) to be due, unless the contrary is proved, to the nature of a person’s employment where he was employed in any prescribed occupation at the time when, or within a prescribed period or for a prescribed length of time (whether continuous or not) before, he developed the disease or injury,
- (ii) not to be due to the nature of a person’s employment unless he was employed in some prescribed occupation at the time when, or within a prescribed period or for a prescribed length of time (whether continuous or not) before, he developed the disease or injury;
- (b) for such matters as appear to the Department to be incidental to or consequential on provisions included in the regulations by virtue of subsection (2) and paragraph (a) above.
- (4) Regulations under subsection (2) above may also provide—
- (a) that, in the determination of the extent of an employed earner’s disablement resulting from a prescribed disease or injury, the appropriate percentage may be added to the percentage of that disablement; and
- (b) that, in the determination of the extent of an employed earner’s disablement for the purposes of section 103 above, the appropriate percentage may be added to the percentage of disablement resulting from the relevant accident.
- (5) In subsection (4)(a) above “*the appropriate percentage*” means the assessed percentage of any present disablement of the earner which resulted—
- (a) from any accident after 4th July 1948 arising out of and in the course of his employment, being employed earner’s employment, or
- (b) from any other prescribed disease or injury due to the nature of that employment and developed after 4th July 1948,
and in respect of which a disablement gratuity was not paid to him after a final assessment of his disablement.
- (6) In subsection (4)(b) above “*the appropriate percentage*” means the assessed percentage of any present disablement of the earner—
- (a) which resulted from any prescribed disease or injury due to the nature of his employment and developed after 4th July 1948, and
- (b) in respect of which a disablement gratuity was not paid to him after a final assessment of his disablement.
- (7) Where regulations under subsection (2) above—
- (a) make provision such as is mentioned in subsection (4) above, and
- (b) also make provision corresponding to that in section 103(3) above,
they may also make provision to the effect that those corresponding provisions shall have effect in relation to the aggregate percentage and not in relation to any percentage forming part of the aggregate.
#### Respiratory diseases
##### 110
- (1) As respects pneumoconiosis, regulations may further provide that, where a person is found to be suffering from pneumoconiosis accompanied by tuberculosis, the effects of the tuberculosis shall be treated for the purposes of this section and sections 108 and 109 above as if they were effects of the pneumoconiosis.
- (2) Subsection (1) above shall have effect as if after “tuberculosis” (in both places) there were inserted “ emphysema or chronic bronchitis ”, but only in relation to a person the extent of whose disablement resulting from pneumoconiosis, or from pneumoconiosis accompanied by tuberculosis, would (if his physical condition were otherwise normal) be assessed at not less than 50 per cent.
- (3) A person found to be suffering from pneumoconiosis shall be treated for the purposes of this Act as suffering from a loss of faculty such that the assessed extent of the resulting disablement amounts to not less than 1 per cent.
### Old cases
#### Workmen’s compensation, etc
##### 111
Schedule 8 to this Act shall have effect—
- (a) to continue workmen’s compensation;
- (b) to enable regulations—
- (i) to supplement workmen’s compensation; and
- (ii) to provide for the payment of allowances or other benefits for industrial diseases in respect of employment before 5th July 1948; and
- (c) to enable regulations to confer rights to payments in respect of such employment.
## Part VI — Miscellaneous Provisions relating to Part I to V
### Earnings
#### Certain sums to be earnings
##### 112
- (1) The Treasury may by regulations made with the concurrence of the Department provide—
- (a) that any employment protection entitlement shall be deemed for the purposes of Parts I to V of this Act to be earnings payable by and to such persons as are prescribed and to be so payable in respect of such periods as are prescribed; and
- (b) that those periods shall, so far as they are not periods of employment, be deemed for those purposes to be periods of employment.
- (2) In subsection (1) above “*employment protection entitlement*” means—
- (a) any sum, or a prescribed part of any sum, mentioned in subsection (3) below; and
- (b) prescribed amounts which the regulations provide are to be treated as related to any of those sums.
- (2A) Regulations under subsection (2) above shall be made by the Treasury with the concurrence of the Department.
- (3) The sums referred to in subsection (2) above are the following—
- (a) a sum payable in respect of arrears of pay in pursuance of an order for reinstatement or re-engagement under the Employment Rights (Northern Ireland) Order 1996 ;
- (b) a sum payable by way of pay in pursuance of an order under that Order for the continuation of a contract of employment;
- (c) a sum payable by way of remuneration in pursuance of a protective award under that Order.
### Disqualification and suspension
#### General provisions as to disqualification and suspension
##### 113
- (1) Except where regulations otherwise provide, a person shall be disqualified for receiving any benefit under Parts II to V of this Act, and an increase of such benefit shall not be payable in respect of any person as the beneficiary’s wife, husband or civil partner, for any period during which the person—
- (a) is absent from Northern Ireland; or
- (b) is undergoing imprisonment or detention in legal custody.
- (2) Regulations may provide for suspending payment of such benefit to a person during any period in which he is undergoing medical or other treatment as an in-patient in a hospital or similar institution.
- (3) Regulations may provide for a person who would be entitled to any such benefit but for the operation of any provision of this Act , the Administration Act or Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 to be treated as if entitled to it for the purposes of any rights or obligations (whether his own or another’s) which depend on his entitlement, other than the right to payment of the benefit.
### Persons maintaining dependants, etc.
#### Persons maintaining dependants, etc
##### 114
- (1) Regulations may provide for determining the circumstances in which a person is or is not to be taken, for the purposes of Parts II to V of this Act—
- (a) to be wholly or mainly, or to a substantial extent, maintaining, or to be contributing at any weekly rate to the maintenance of, another person; or
- (b) to be, or have been, contributing at any weekly rate to the cost of providing for a child or qualifying young person.
- (2) Regulations under this section may provide, for the purposes of the provisions relating to an increase of benefit under Parts II to V of this Act in respect of a wife, civil partner or other adult dependant, that where—
- (a) a person is partly maintained by each of two or more beneficiaries, each of whom would be entitled to such an increase in respect of that person if he were wholly or mainly maintaining that person, and
- (b) the contributions made by those two or more beneficiaries towards the maintenance of that person amount in the aggregate to sums which would, if they had been contributed by one of those beneficiaries, have been sufficient to satisfy the requirements of regulations under this section,
that person shall be taken to be wholly or mainly maintained by such of those beneficiaries as may be prescribed.
- (3) Regulations may provide for any sum or sums paid by a person by way of contribution towards either or both of the following, that is to say—
- (a) the maintenance of his or her spouse or civil partner, and
- (b) the cost of providing for one or more children or qualifying young persons,
to be treated for the purposes of any of the provisions of this Act specified in subsection (4) below as such contributions, of such respective amounts equal in the aggregate to the said sum or sums, in respect of such persons, as may be determined in accordance with the regulations so as to secure as large a payment as possible by way of benefit in respect of the dependants.
- (4) The provisions in question are sections 56, ... ... ... and paragraphs 5 and 6 of Schedule 7 to this Act.
### Special cases
#### Crown employment - Parts I to VI
##### 115
- (1) Subject to the provisions of this section, Parts I to V and this Part of this Act apply to persons employed by or under the Crown in like manner as if they were employed by a private person.
- (2) Subsection (1) above does not apply to persons serving as members of Her Majesty’s forces in their capacity as such.
- (3) Employment as a member of Her Majesty’s forces and any other prescribed employment under the Crown are not, and are not to be treated as, employed earner’s employment for any of the purposes of Part V of this Act.
- (4) The references to Parts I to V of this Act in this section and sections 116, 117, 119 and 120 below do not include references to section 111 above.
#### Her Majesty’s forces
##### 116
- (1) Subject to section 115(2) and (3) above and to this section, a person who is serving as a member of Her Majesty’s forces shall, while he is so serving, be treated as an employed earner, in respect of his membership of those forces, for the purposes—
- (a) of Parts I to V and this Part of this Act; and
- (b) of any provision of the Administration Act in its application to him as an employed earner.
- (2) The Treasury may with the concurrence of the Secretary of State make regulations modifying Parts I to V and this Part of this Act and Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, and any provisions of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 which correspond to provisions of Part III of the 1975 Act, in such manner as the Treasury think proper, in their application to persons who are or have been members of Her Majesty’s forces; and regulations under this section may in particular provide , in the case of persons who are employed earners in respect of their membership of those forces, for reducing the rate of the contributions payable in respect of their employment and for determining—
- (a) the amounts payable on account of those contributions by the Secretary of State and the time and manner of payment, and
- (b) the deduction (if any) to be made on account of those contributions from the pay of those persons.
- (3) For the purposes of Parts I to V and this Part of this Act, Her Majesty’s forces shall be taken to consist of such establishments and organisations as may be prescribed by regulations made by the Treasury with the concurrence of the Secretary of State being establishments and organisations in which persons serve under the control of the Defence Council.
#### Mariners, airmen, etc
##### 117
- (1) The Treasury may with the concurrence of the Department make regulations modifying provisions of Parts I to V and this Part of this Act and Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, and any provisions of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 which correspond to provisions of Part III of the 1975 Act, in such manner as the Treasury think proper, in their application to persons who are or have been, or are to be, employed on board any ship, vessel, hovercraft or aircraft.
- (2) Regulations under subsection (1) above may in particular provide—
- (a) for any such provision to apply to such persons, notwithstanding that it would not otherwise apply;
- (b) for excepting such persons from the application of any such provision where they neither are domiciled nor have a place of residence in Northern Ireland;
- (c) for requiring the payment of secondary Class 1 contributions in respect of such persons, whether or not they are (within the meaning of Part I of this Act) employed earners;
- (d) for the taking of evidence, for the purposes of any claim to benefit, in a country or territory other than Northern Ireland, by a British consular official or such other person as may be prescribed;
- (e) for enabling persons who are or have been so employed to authorise the payment of the whole or any part of any benefit to which they are or may become entitled to such of their dependants as may be prescribed.
#### Married women and widows
##### 118
The Treasury may with the concurrence of the Department make regulations modifying any of the following provisions of this Act, namely—
- (a) Part I;
- (b) Part II (except section 60); and
- (c) Parts III and IV,
in such manner as the Treasury think proper, in their application to women who are or have been married.
#### Persons outside Northern Ireland
##### 119
The Treasury may with the concurrence of the Department make regulations modifying Parts I to V of this Act and Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, and any provisions of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 which correspond to provisions of Part III of the 1975 Act, in such manner as the Treasury think proper, in their application to persons who are or have been outside Northern Ireland at any prescribed time or in any prescribed circumstances.
#### Treatment of certain marriages
##### 120
- (1) Regulations made by the Treasury with the concurrence of the Department may provide—
- (a) for a voidable marriage which has been annulled, whether before or after the date when the regulations come into force, to be treated for the purposes of the provisions to which this subsection applies as if it had been a valid marriage which was terminated by divorce at the date of annulment;
- (aa) for a voidable civil partnership which has been annulled, whether before or after the date when the regulations come into force, to be treated for the purposes of the provisions to which this subsection applies as if it had been a valid civil partnership which was dissolved at the date of annulment;
- (b) as to the circumstances in which, for the purposes of the enactments to which this section applies, a marriage during the subsistence of which a party to it is at any time married to more than one person is to be treated as having, or as not having, the same consequences as any other marriage.
- (2) Subsection (1) above applies—
- (a) to any enactment contained in Parts I to V or this Part of this Act; and
- (b) to regulations under any such enactment.
### Interpretation
#### Interpretation of Parts I to VI and supplementary provisions
##### 121
- (1) In Parts I to V above and this Part of this Act, unless the context otherwise requires—
- “*additional Class 4 percentage*” is to be construed in accordance with section 15(3ZA)(b) above;
- “*additional primary percentage*” is to be construed in accordance with section 8(2)(b) above;
- “*age-related secondary percentage*” is to be construed in accordance with section 9A(2) above;
- “Bank of England base rate” means—the rate announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets, orwhere an order under section 19 of the Bank of England Act 1998 is in force, any equivalent rate determined by the Treasury under that section;
- “*beneficiary*”, in relation to any benefit, means the person entitled to that benefit;
- “*benefit*” means—benefit under Parts II to V of this Act other than Old Cases payments;as respects any period before 1st July 1992 but not before 6th April 1975, benefit under Part II of the 1975 Act; oras respects any period before 6th April 1975, benefit under—the National Insurance Act (Northern Ireland) 1946 or 1966; orthe National Insurance (Industrial Injuries) Act (Northern Ireland) 1946 or 1966; (For the meaning of benefit” in Part 1, see also section 19B).
- “*the benefits code*” has the meaning given by section 63(1) of ITEPA 2003;
- “*child*” has the same meaning as in Part 9 of this Act;
- “*claim*” is to be construed in accordance with “*claimant*”;
- “*claimant*”, in relation to benefit other than industrial injuries benefit, means a person who has claimed benefit;
- “*claimant*”, in relation to industrial injuries benefit, means a person who has claimed industrial injuries benefit;
- “*contract of service*” means any contract of service or apprenticeship whether written or oral and whether express or implied;
- “contribution-based jobseeker’s allowance” has the same meaning as in the Jobseekers (Northern Ireland) Order 1995;
- “*current*”, in relation to the lower and upper earnings limits and primary and secondary thresholds under section 5(1) above, means for the time being in force;
- “*day of interruption of employment*” has the meaning assigned by section 25A(1)(c) above;
- “deferred” and “period of deferment”—in relation to a Category A or Category B retirement pension, have the meanings given by section 55(3), andin relation to a shared additional pension, have the meanings given by section 55C(3);
- “*earner*” and “*earnings*” are to be construed in accordance with sections 3, 4 and 112 above;
- “*employed earner*” has the meaning assigned to it by section 2 above;
- “*employment*” includes any trade, business, profession, office or vocation and “*employed*” has a corresponding meaning;
- “*the employment income Parts of ITEPA 2003*” means Parts 2 to 7A of that Act;
- “*entitled*”, in relation to any benefit, is to be construed in accordance with—the provisions specifically relating to that benefit;in the case of a benefit specified in section 20(1) above, section 21 above; andsections 1 to 3 of the Administration Act and Article 27 of the Social Security (Northern Ireland) Order 1998;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*first appointed year*” means such tax year, no earlier than 2002-03, as may be appointed by order, and “second appointed year” means such subsequent tax year as may be so appointed;
- “*the flat rate introduction year*” means such tax year as may be designated as such by order;
- “*general earnings*” has the meaning given by section 7 of ITEPA 2003 and accordingly sections 3 and 112 of this Act do not apply in relation to the word “earnings” when used in the expression “general earnings”;
- “*government department*” means, or as the case may require, includes, a Northern Ireland department;
- “*industrial injuries benefit*” means benefit under Part V of this Act, other than under Schedule 8 to this Act;
- . . .
- “*the Inland Revenue*” means the Commissioners of Inland Revenue;
- “*ITEPA 2003*” means the Income Tax (Earnings and Pensions) Act 2003;
- “*late husband*”, in relation to a woman who has been more than once married, means her last husband;
- “*long-term benefit*” has the meaning assigned to it by section 20(2) above;
- “*loss of physical faculty*” includes disfigurement whether or not accompanied by any loss of physical faculty;
- “*lower earnings limit*”, “*upper earnings limit*” “*primary threshold*” and “*secondary threshold*” are to be construed in accordance with subsection (1) of section 5 above, and references to the lower or upper earnings limit, or to the primary or secondary threshold, of a tax year are to whatever is (or was) for that year the limit or threshold in force under that subsection;
- “*lower-paid employment as a minister of religion*” has the meaning given by section 290D of ITEPA 2003;
- “*main Class 4 percentage*” is to be construed in accordance with section 15(3ZA) above;
- “*main primary percentage*” is to be construed in accordance with section 8(2) above;
- “*medical examination*” includes bacteriological and radiographical tests and similar investigations and “*medically examined*” has a corresponding meaning;
- “*medical treatment*” means medical, surgical or rehabilitative treatment (including any course or diet or other regimen), and references to a person receiving or submitting himself to medical treatment are to be construed accordingly;
- “*Old Cases payments*” means payments under Part I of Schedule 8 to this Act;
- “*PAYE settlement agreement*” has the same meaning as in Chapter 5 of Part 11 of ITEPA 2003 ;
- “*payments by way of occupational or personal pension*” means, in relation to a person, periodical payments which, in connection with the coming to an end of an employment of his, fall to be made to him-out of money provided wholly or partly by the employer or under arrangements made by the employer;out of money provided under an enactment or instrument having the force of law in any part of the United Kingdom or elsewhere;under a personal pension scheme as defined in Article 2(2) of the 1986 Order; under a pension scheme registered under section 153 of the Finance Act 2004; orand such other payments as are prescribed;
- “*pensionable age*” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995;
- “*pneumoconiosis*” means fibrosis of the lungs due to silica dust, asbestos dust, or other dust, and includes the condition of the lungs known as dust-reticulation;
- “PPF periodic payments” means—any periodic compensation payments made in relation to a person, payable under the pension compensation provisions as specified in Article 146(2) of the Pensions (Northern Ireland) Order 2005 or section 162(2) of the Pensions Act 2004 (the pension compensation provisions); orany periodic payments made in relation to a person, payable under Article 150 of the Pensions (Northern Ireland) Order 2005 or section 166 of the Pensions Act 2004 (duty to pay scheme benefits unpaid at assessment date etc.);
- “*prescribe*” means prescribe by regulations;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*qualifying earnings factor*” means an earnings factor equal to the lower earnings limit for the year in question multiplied by 52;
- “*qualifying young person*” has the same meaning as in Part 9 of this Act;
- “Regulation (EC) No 1408/71” means Council Regulation (EC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community;
- “Regulation (EC) No 883/2004” means Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems;
- “*relative*” includes a person who is a relative by marriage or civil partnership and a person who would be a relative if some person born illegitimate had been born legitimate;
- “*relevant accident*” means the accident in respect of which industrial injuries benefit is claimed or payable;
- “*relevant injury*” means the injury in respect of which industrial injuries benefit is claimed or payable;
- “*relevant loss of faculty*” means—. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .in relation to industrial injuries benefit, the loss of faculty resulting from the relevant injury;
- “*secondary percentage*” is to be construed in accordance with section 9(2) above;
- “*self-employed earner*” has the meaning assigned to it by section 2 above;
- “*short-term benefit*” has the meaning assigned to it by section 20(2) above;
- “*tax week*” means one of the successive periods in a tax year beginning with the first day of that year and every seventh day thereafter, the last day of a tax year (or, in the case of a tax year ending in a leap year, the last two days) to be treated accordingly as a separate tax week;
- “*tax year*” means the twelve months beginning with 6th April in any year, the expression “*1978-79*” meaning the tax year beginning with 6th April 1978, and any correspondingly framed reference to a pair of successive years being construed as a reference to the tax year beginning with 6th April in the earlier of them;
- “*trade or business*” includes, in relation to a public or local authority, the exercise and performance of the powers and duties of that authority;
- “*trade union*” means an association of employed earners;
- “*unit of additional pension*” means a unit of additional pension for which a person has paid a Class 3A contribution under section 14A;
- “the upper accrual point” is £770;
- “*week*”... means a period of 7 days beginning with Sunday.
- “*working life*” has the meaning given by paragraph 5(8) of Schedule 3 to this Act.
- (1A) For the purposes of Parts 1 to 5 and this Part of this Act, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.
- (2) Regulations made by the Treasury with the concurrence of the Department may make provision modifying the meaning of “*employment*” for the purposes of any provision of Parts I to V and this Part of this Act.
- (3) Provision may be made by the Treasury by regulations made with the concurrence of the Department as to the circumstances in which a person is to be treated as residing or not residing with another person for any of the purposes of Parts I to V and this Part of this Act and as to the circumstances in which persons are to be treated for any of those purposes as residing or not residing together.
- (4) A person who is residing with his spouse shall be treated for the purposes of Parts I to V of this Act and this Part as entitled to any child benefit to which his spouse is entitled.
- (5) Regulations may, for the purposes of any provision of those Parts under which the right to any benefit or increase of benefit depends on a person being or having been entitled to child benefit, make provision whereby a person is to be treated as if he were or had been so entitled or as if he were not or had not been so entitled.
- (6) For the purposes of Parts I to V of this Act and this Part a person is “*permanently incapable of self-support*” if (but only if) he is incapable of supporting himself by reason of physical or mental infirmity and is likely to remain so incapable for the remainder of his life.
- (6A) Whenever regulations are made under section 122(6A) of the Great Britain Contributions and Benefits Act, regulations may make corresponding provision for Northern Ireland (and references in this or any other statutory provision to “the prescribed equivalent”, in the context of the upper accrual point, are to the equivalent prescribed under this subsection in relation to earners paid otherwise than weekly).
- (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## Part VII — Income-Related Benefits
### General
#### Income-related benefits
##### 122
- (1) Prescribed schemes shall provide for the following benefits (in this Act referred to as “*income-related benefits*”)—
- (a) income support;
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (d) housing benefit.
- (2) The Department shall make copies of schemes prescribed under subsection (1)(a), (b) or (c) above available for public inspection at social security offices of the Department at all reasonable hours without payment.
- (3) The Department of the Environment and the Executive—
- (a) shall take such steps as appear to them appropriate for the purpose of securing that persons who may be entitled to housing benefit become aware that they may be entitled to it; and
- (b) shall make copies of the housing benefit scheme available for public inspection at their offices at all reasonable hours without payment.
### Income support
#### Income support
##### 123
- (1) A person in Northern Ireland is entitled to income support if—
- (a) he is of or over the age of 16;
- (aa) he has not attained the qualifying age for state pension credit;
- (b) he has no income or his income does not exceed the applicable amount;
- (c) he is not engaged in remunerative work and, if he is a member of a couple, the other member is not so engaged; . . .
- (d) except in such circumstances as may be prescribed, he is not receiving relevant education;
- (e) he falls within a prescribed category of person; ...
- (f) he is not entitled to a jobseeker’s allowance and, if he is a member of a couple, the other member of the couple is not , and the couple are not, entitled to an income-based jobseeker’s allowance; ...
- (g) if he is a member of a couple, the other member of the couple is not entitled to state pension credit; and
- (h) he is not entitled to an employment and support allowance and, if he is a member of a couple, the other member of the couple is not entitled to an income-related employment and support allowance.
- (1A) Regulations under paragraph (e) of subsection (1) must secure that a person who—
- (a) is not a member of a couple, and
- (b) is responsible for, and a member of the same household as, a child under the age of 7,
falls within a category of person prescribed under that paragraph.
- (1B) Subsection (1A) does not apply if regulations under paragraph (4)(c) of Article 3A of the Jobseekers (Northern Ireland) Order 1995 containing the provision mentioned in paragraph (5) of that Article are in operation.
- (2) In subsection (1)(a) above “*period*” includes—
- (a) a period of a determinate length;
- (b) a period defined by reference to the happening of a future event; and
- (c) a period of a determinate length but subject to earlier determination upon the happening of a future event.
- (3) Circumstances may be prescribed in which a person must not only satisfy the condition specified in subsection (1)(d)(i) above but also be registered in the prescribed manner for employment.
- (4) Subject to subsection (5) below, where a person is entitled to income support, then—
- (a) if he has no income, the amount shall be the applicable amount; and
- (b) if he has income, the amount shall be the difference between his income and the applicable amount.
- (5) Where a person is entitled to income support for a period to which this subsection applies, the amount payable for that period shall be calculated in such manner as may be prescribed.
- (6) Subsection (5) above applies—
- (a) to a period of less than a week which is the whole period for which income support is payable; and
- (b) to any other period of less than a week for which it is payable.
- (7) In this section, “*income-related employment and support allowance*” means an income-related allowance under Part 1 of the Welfare Reform Act (Northern Ireland) 2007 (employment and support allowance).
#### Severe hardship cases
##### 124
#### Trade disputes
##### 125
- (1) This section applies to a person, other than a child or a person of a prescribed description—
- (a) who is prevented from being entitled to a jobseeker’s allowance by Article 16 of the Jobseekers (Northern Ireland) Order 1995 (trade disputes); or
- (b) who would be so prevented if otherwise entitled to that benefit,
except during any period shown by the person to be a period of incapacity for work ... or to be within the maternity period.
- (2) In subsection (1) above “*the maternity period*” means the period commencing at the beginning of the 6th week before the expected week of confinement and ending at the end of the 7th week after the week in which confinement takes place.
- (3) For the purpose of calculating income support—
- (a) so long as this section applies to a person who is not a member of a family, the applicable amount shall be disregarded;
- (b) so long as it applies to a person who is a member of a family but is not a member of a couple, the portion of the applicable amount which is included in respect of him shall be disregarded;
- (c) so long as it applies to one of the members of a couple—
- (i) if the applicable amount consists only of an amount in respect of them, it shall be reduced to one-half; and
- (ii) if it includes other amounts, the portion of it which is included in respect of them shall be reduced to one-half and any further portion of it which is included in respect of the member of the couple to whom this section applies shall be disregarded;
- (d) so long as it applies to both the members of a couple—
- (i) if neither of them is responsible for a child or person of a prescribed description who is a member of the same household, the applicable amount shall be disregarded; and
- (ii) in any other case, the portion of the applicable amount which is included in respect of them and any further portion of it which is included in respect of either of them shall be disregarded.
- (4) Where a reduction under subsection (3)(c) above would not produce a sum which is a multiple of 5p, the reduction shall be to the nearest lower sum which is such a multiple.
- (5) Where this section applies to a person for any period, then, except so far as regulations provide otherwise—
- (a) in calculating the entitlement to income support of that person or a member of his family the following shall be treated as his income and shall not be disregarded—
- (i) any payment which he or a member of his family receives or is entitled to obtain by reason of the person to whom this section applies being without employment for that period; and
- (ii) without prejudice to the generality of sub-paragraph (i) above, any amount which becomes or would on an application duly made become available to him in that period by way of repayment of income tax deducted from his taxable earnings (as defined by section 10 of the Income Tax (Earnings and Pensions) Act 2003) under PAYE regulations; and
- (b) any payment by way of income support for that period or any part of it which apart from this paragraph would be made to him, or to a person whose applicable amount is aggregated with his—
- (i) shall not be made if the weekly rate of payment is equal to or less than the relevant sum; or
- (ii) if it is more than the relevant sum, shall be at a weekly rate equal to the difference.
- (6) In respect of any period less than a week, subsection (5) above shall have effect subject to such modifications as may be prescribed.
- (7) Subject to subsection (8) below, “*the relevant sum*” for the purposes of subsection (5) above shall be £40∙50.
- (8) If an order under section 132 of the Administration Act (annual up-rating) has the effect of increasing payments of income support, from the time when the order comes into operation there shall be substituted, in subsection (5)(b) above, for the references to the sum for the time being mentioned in it references to a sum arrived at by—
- (a) increasing that sum by the percentage by which the personal allowance under paragraph 1(1) of Part I of Schedule 2 to the Income Support (General) Regulations (Northern Ireland) 1987 for a single person aged not less than 25 has been increased by the order; and
- (b) if the sum as so increased is not a multiple of 50p, disregarding the remainder if it is 25p and, if it is not, rounding it up or down to the nearest 50p,
and the order shall state the substituted sum.
#### Effect of return to work
##### 126
If a person returns to work with the same employer after a period during which section 125 above applies to him, and whether or not his return is before the end of any stoppage of work in relation to which he is or would be prevented from being entitled to a jobseeker’s allowance—
- (a) that section shall cease to apply to him at the commencement of the day on which he returns to work; and
- (b) until the end of the period of 15 days beginning with that day, section 123(1) above shall have effect in relation to him as if the following paragraph were substituted for paragraph (c)—
> (c) in the case of a member of a couple, the other member is not engaged in remunerative work; and
; and
- (c) any sum paid by way of income support for that period of 15 days to him or, where he is a member of a couple, to the other member of that couple, shall be recoverable in accordance with the regulations from the person to whom it was paid or from any prescribed person or, where the person to whom it was paid is a member of a couple, from the other member of the couple.
### Family credit
#### Family credit
##### 127
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Disability working allowance
#### Disability working allowance
##### 128
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Housing benefit
#### Housing benefit
##### 129
- (1) A person is entitled to housing benefit if—
- (a) he is liable to make payments in respect of a dwelling in Northern Ireland which he occupies as his home;
- (b) there is an appropriate maximum housing benefit in his case; and
- (c) either—
- (i) he has no income or his income does not exceed the applicable amount; or
- (ii) his income exceeds that amount, but only by so much that there is an amount remaining if the deduction for which subsection (3)(b) below provides is made.
- (2) In subsection (1) above “*payments in respect of a dwelling*” means such payments as may be prescribed, but the power to prescribe payments does not include power to prescribe mortgage payments.
This subsection is subject to subsection (2A).
- (2A) Except to the extent that regulations otherwise provide, payments in respect of services which provide support, assistance, advice or counselling to individuals with particular needs are not “payments in respect of a dwelling” for the purposes of subsection (1).
- (3) Where a person is entitled to housing benefit, then—
- (a) if he has no income or his income does not exceed the applicable amount, the amount of the housing benefit shall be the amount which is the appropriate maximum housing benefit in his case; and
- (b) if his income exceeds the applicable amount, the amount of the housing benefit shall be what remains after the deduction from the appropriate maximum housing benefit of prescribed percentages of the excess of his income over the applicable amount.
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### General
#### Exclusions from benefit
##### 130
- (1) No person shall be entitled to an income-related benefit if his capital or a prescribed part of it exceeds the prescribed amount.
- (2) Except in prescribed circumstances the entitlement of one member of a family to any one income-related benefit excludes entitlement to that benefit for any other member for the same period.
- (3) Where the amount of any income-related benefit would be less than a prescribed amount, it shall not be payable except in prescribed circumstances.
#### The applicable amount
##### 131
- (1) The applicable amount, in relation to any income-related benefit, shall be such amount or the aggregate of such amounts as may be prescribed in relation to that benefit.
- (2) The power to prescribe applicable amounts conferred by subsection (1) above includes power to prescribe nil as an applicable amount.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Increase of retirement pension where entitlement is deferred
##### 55
- (1) Where a person's entitlement to a Category A or Category B retirement pension is deferred, Schedule 5 to this Act has effect.
- (2) In that Schedule—
- paragraph A1 makes provision enabling an election to be made where the pensioner's entitlement is deferred
- paragraphs 1 to 3 make provision about increasing pension where the pensioner's entitlement is deferred
- paragraphs 3A and 3B make provision about lump sum payments where the pensioner's entitlement is deferred
- paragraph 3C makes provision enabling an election to be made where the pensioner's deceased spouse or civil partner has deferred entitlement
- paragraphs 4 to 7 make provision about increasing pension where the pensioner's deceased spouse or civil partner has deferred entitlement
- paragraphs 7A and 7B make provision about lump sum payments where the pensioner's deceased spouse or civil partner has deferred entitlement
- paragraphs 7C to 9 make supplementary provision.
- (3) For the purposes of this Act a person's entitlement to a Category A or Category B retirement pension is deferred if and so long as that person—
- (a) does not become entitled to that pension by reason only of not satisfying the conditions of section 1 of the Administration Act (entitlement to benefit dependent on claim), or
- (b) in consequence of an election under section 54(1) above, falls to be treated as not having become entitled to that pension,
and, in relation to any such pension, “period of deferment” shall be construed accordingly.
### Child’s special allowance
#### Child’s special allowance - existing beneficiaries
##### 56
- (1) Subject to the provisions of this Act ... , a woman whose marriage has been terminated by divorce shall be entitled to a child’s special allowance at the weekly rate specified in Schedule 4, Part I, paragraph 6, if—
- (a) the husband of that marriage is dead and satisfied the contribution condition for a child’s special allowance specified in Schedule 3, Part I, paragraph 6; and
- (b) she is entitled to child benefit in respect of a child and either—
- (i) she was so entitled immediately before that husband’s death; or
- (ii) in such circumstances as may be prescribed, he was then so entitled; and
- (5) ... the applicable amount for a severely disabled person shall include an amount in respect of his being a severely disabled person.
- (6) Regulations may specify circumstances in which persons are to be treated as being or as not being severely disabled.
#### Income and capital
##### 132
- (1) Where a person claiming an income-related benefit is a member of a family, the income and capital of any member of that family shall, except in prescribed circumstances, be treated as the income and capital of that person.
- (2) Regulations may provide that capital not exceeding the amount prescribed under section 130(1) above but exceeding a prescribed lower amount shall be treated, to a prescribed extent, as if it were income of a prescribed amount.
- (3) Income and capital shall be calculated or estimated in such manner as may be prescribed.
- (4) Circumstances may be prescribed in which—
- (a) a person is treated as possessing capital or income which he does not possess;
- (b) capital or income which a person does possess is to be disregarded;
- (c) income is to be treated as capital;
- (d) capital is to be treated as income.
#### Interpretation of Part VII and supplementary provisions
##### 133
- (1) In this Part of this Act—
- “*child*” means a person under the age of 16;
- “*couple*” means— a man and woman who are married to each other and are members of the same household;a man and woman who are not married to each other but are living together as husband and wife otherwise than in prescribed circumstances;two people of the same sex who are civil partners of each other and are members of the same household; ortwo people of the same sex who are not civil partners of each other but are living together as if they were civil partners otherwise than in prescribed circumstances;
- “*dwelling*” means any residential accommodation, whether or not consisting of the whole or part of a building and whether or not comprising separate and self-contained premises;
- “*the Executive*” means the Northern Ireland Housing Executive;
- “*family*” means—a couple;a couple and a member of the same household for whom one of them is or both are responsible and who is a child or a person of a prescribed description;except in prescribed circumstances, a person who is not a member of a couple and a member of the same household for whom that person is responsible and who is a child or a person of a prescribed description;
- “*income-based jobseeker’s allowance*” has the same meaning as in the Jobseekers (Northern Ireland) Order 1995;
- “*industrial injuries regulations*” means the regulations made under Schedule 8 to this Act or section 150 of the 1975 Act or under the Old Cases Act;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*pensionable age*” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995;
- “*prescribed*” means specified in or determined in accordance with regulations;
- “*the qualifying age for state pension credit*” is (in accordance with section 1(2)(b) and (6) of the State Pension Credit Act (Northern Ireland) 2002)—in the case of a woman, pensionable age; orin the case of a man, the age which is pensionable age in the case of a woman born on the same day as the man;
- “*state pension credit*” means state pension credit under the State Pension Credit Act (Northern Ireland) 2002;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*war pension scheme*” means a scheme under which war pensions (as defined in section 25(4) of the Social Security Act 1989) are provided.
- (1A) For the purposes of this Part, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.
- (2) Regulations may make provision for the purposes of this Part of this Act—
- (a) as to circumstances in which a person is to be treated as being or not being in Northern Ireland;
- (b) continuing a person’s entitlement to benefit during periods of temporary absence from Northern Ireland;
- (c) as to what is or is not to be treated as remunerative work or as employment;
- (d) as to circumstances in which a person is or is not to be treated as engaged or normally engaged in remunerative work;
- (e) as to what is or is not to be treated as relevant education;
- (f) as to circumstances in which a person is or is not to be treated as receiving relevant education;
- (g) specifying the descriptions of pension increases under war pension schemes or the industrial injuries regulations that are analogous to the benefits mentioned in section 128(2)(b)(i) to (iii) above;
- (h) as to circumstances in which a person is or is not to be treated as occupying a dwelling as his home;
- (i) for treating any person who is liable to make payments in respect of a dwelling as if he were not so liable;
- (j) for treating any person who is not liable to make payments in respect of a dwelling as if he were so liable;
- (k) for treating as included in a dwelling any land used for the purposes of the dwelling;
- (l) as to circumstances in which persons are to be treated as being or not being members of the same household;
- (m) as to circumstances in which one person is to be treated as responsible or not responsible for another.
## Part VIII — The Social Fund
#### Payments out of the social fund
##### 134
- (1) There may be made out of the social fund, in accordance with this Part of this Act—
- (a) payments of prescribed amounts, whether in respect of prescribed items or otherwise, to meet, in prescribed circumstances, maternity expenses and funeral expenses; and
- (b) payments by way of community care grant, crisis loan or budgeting loan to meet—
- (i) other needs, and
- (ii) in the case of payments by way of budgeting loan, those needs for which provision is made by paragraph (a),
in accordance with directions given or guidance issued by the Department.
- (2) Payments may also be made out of that fund, in accordance with this Part of this Act, of a prescribed amount or a number of prescribed amounts to prescribed descriptions of persons, in prescribed circumstances to meet expenses for heating which appear to the Department to have been or to be likely to be incurred in cold weather.
- (3) The power to make a payment out of the social fund such as is mentioned in subsection (1)(b) above may be exercised by making a payment to a third party with a view to the third party providing, or arranging for the provision of, goods or services for the applicant.
- (4) In this section “*prescribed*” means specified in or determined in accordance with regulations.
- (5) In this Part—
- “budgeting loan” means a loan awarded in circumstances specified in directions issued by the Department for the purpose of defraying an intermittent expense;
- “community care grant” means a grant awarded in circumstances so specified for the purpose of meeting a need for community care;
- “crisis loan” means a loan awarded in circumstances so specified for the purpose of meeting an immediate short term need,
and any reference in this subsection to meeting a need or defraying an expense includes a reference to helping to meet the need or to defray the expense.
#### Awards by social fund officers
##### 135
- (1) Whether a payment mentioned in section 134(1)(b) above is to be awarded, and how much it is to be, shall be determined by an appropriate officer, that is to say, an officer of the Department who, acting under its authority, is exercising functions of the Department in relation to payments so mentioned.
- (2) An appropriate officer may determine that an award shall be payable in specified instalments at specified times.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) An award of a crisis loan or a budgeting loan shall be repayable upon such terms and conditions as before the award is paid the Department notifies to the person by or on behalf of whom the application for it was made.
- (5) Payment of an award shall be made to the applicant unless the appropriate officer determines otherwise.
#### Principles of determination
##### 136
- (1) In determining whether to make an award of a community care grant or a crisis loan to the applicant or the amount or value to be awarded an appropriate officer shall have regard, subject to subsection (2) below, to all the circumstances of the case and, in particular—
- (a) the nature, extent and urgency of the need;
- (b) the existence of resources from which the need may be met;
- (c) the possibility that some other person or body may wholly or partly meet it;
- (d) where the payment is repayable, the likelihood of repayment and the time within which repayment is likely;
- (e) any relevant allocation under section 147(1) to (4) of the Administration Act.
- (1A) Subject to subsection (2) below, in determining whether to make an award of a budgeting loan to the applicant, or the amount or value to be awarded, an appropriate officer shall have regard to—
- (a) such of the applicant’s personal circumstances as are of a description specified in directions issued by the Department; and
- (b) the criteria specified in paragraphs (b), (d) and (e) of subsection (1) above,
...
- (2) An appropriate officer shall determine any question in accordance with any general directions issued by the Department and in determining any question shall take account of any general guidance issued by the Department.
- (3) Without prejudice to the generality of subsection (2) above, the Department may issue directions under that subsection for the purpose of securing that allocations under section 147 of the Administration Act are not exceeded.
- (4) Without prejudice to the generality of subsection (2) above, the power to issue general directions conferred on the Department by that subsection includes power to direct—
- (a) that in circumstances specified in the direction an appropriate officer shall not determine an application and, without prejudice to the generality of this paragraph, that an appropriate officer shall not determine an application which is made before the end of a specified period after the making of an application by the same person for a payment such as is mentioned in section 134(1)(b) above to meet the same need and without there having been any relevant change of circumstances since the previous application;
- (aa) that in circumstances specified in the direction an application for an award of a community care grant may be treated as an application for an award of a crisis loan, and vice versa;
- (b) that for a category of need specified in the direction an appropriate officer shall not award less than an amount specified in the direction;
- (c) that for a category of need specified in the direction an appropriate officer shall not award more than an amount so specified;
- (d) that payments to meet a category of need specified in the direction shall in all cases or in no case be made by instalments;
- (da) that the amount or value of a budgeting loan is not to exceed a sum specified or determined as specified in the direction;
- (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (f) that a payment such as is mentioned in section 134(1)(b) above shall only be awarded to a person if either—
- (i) he is in receipt of a benefit which is specified in the direction and the circumstances are such as are so specified; or
- (ii) in a case where the conditions specified in sub-paragraph (i) above are not satisfied, the circumstances are such as are specified in the direction,
and the power to issue general guidance conferred on the Department by that subsection includes power to give appropriate officers guidance as to any matter to which directions under that subsection may relate.
- (4ZA) A direction under subsection (4)(da) may require the sum to be determined by applying, or by a method that includes applying, a multiplier specified in the direction in circumstances specified in the direction to the most recent relevant sum published by the Department.
- (4ZB) A relevant sum is a sum determined from time to time by reference to so much of any relevant allocation under section 147(1) to (4) of the Administration Act as is available for making payments.
- (5) In determining a question an appropriate officershall take account (subject to any directions or guidance issued by the Department under this section) of any guidance issued by the appropriate officer nominated for his area under Article 36 of the Social Security (Northern Ireland) Order 1998.
## Part IX — Child Benefit
#### Child benefit
##### 137
A person who is responsible for one or more children or qualifying young persons in any week shall be entitled, subject to the provisions of this Part of this Act, to a benefit (to be known as “*child benefit*”) for that week in respect of the child or qualifying young person, or each of the children or qualifying young persons, for whom he is responsible.
#### Meaning of “child”
##### 138
- (1) For the purposes of this Part of this Act a person is a child if he has not attained the age of 16.
- (2) In this Part of this Act “*qualifying young person*” means a person, other than a child, who —
- (a) has not attained such age (greater than 16) as is prescribed by regulations made by the Treasury, and
- (b) satisfies conditions so prescribed.
#### Meaning of “person responsible for child”
##### 139
- (1) For the purposes of this Part of this Act a person shall be treated as responsible for a child or qualifying young person in any week if—
- (a) he has the child or qualifying young person living with him in that week; or
- (b) he is contributing to the cost of providing for the child or qualifying young person at a weekly rate which is not less than the weekly rate of child benefit payable in respect of the child or qualifying young person for that week.
- (2) Where a person has had a child or qualifying young person living with him at some time before a particular week he shall be treated for the purposes of this section as having the child or qualifying young person living with him in that week notwithstanding their absence from one another unless, in the 16 weeks preceding that week, they were absent from one another for more than 56 days not counting any day which is to be disregarded under subsection (3) below.
- (3) Subject to subsection (4) below, a day of absence shall be disregarded for the purposes of subsection (2) above if it is due solely to the fact that the child or qualifying young person is—
- (a) receiving education or training of a description prescribed by regulations made by the Treasury;
- (b) undergoing medical or other treatment as an in-patient in a hospital or similar institution; or
- (c) ... in such circumstances as may be prescribed, in residential accommodation pursuant to arrangements made under Article 15 or 36 of the Health and Personal Social Services (Northern Ireland) Order 1972 or under the Children (Northern Ireland) Order 1995.
- (4) The number of days that may be disregarded by virtue of subsection (3)(b) or (c) above in the case of any child or qualifying young person shall not exceed such number as may be prescribed unless the person claiming to be responsible for the child or qualifying young person regularly incurs expenditure in respect of him.
- (5) Regulations may prescribe the circumstances in which a person is or is not to be treated—
- (a) as contributing to the cost of providing for a child or qualifying young person as required by subsection (1)(b) above; or
- (b) as regularly incurring expenditure in respect of a child or qualifying young person as required by subsection (4) above;
and such regulations may in particular make provision whereby a contribution made or expenditure incurred by two or more persons is to be treated as made or incurred by one of them or whereby a contribution made or expenditure incurred by one of two spouses or civil partners residing together is to be treated as made or incurred by the other.
#### Exclusions and priority
##### 140
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) Schedule 9 to this Act shall have effect for excluding entitlement to child benefit ...
- (3) Where, apart from this subsection, two or more persons would be entitled to child benefit in respect of the same child or qualifying young person for the same week, one of them only shall be entitled; and the question which of them is entitled shall be determined in accordance with Schedule 10 to this Act.
#### Rate of child benefit
##### 141
- (1) Child benefit shall be payable by the Department at such weekly rate as may be prescribed.
- (2) Different rates may be prescribed in relation to different cases, whether by reference to the age of the child or qualifying young person in respect of whom the benefit is payable or otherwise.
- (3) The power to prescribe different rates under subsection (2) above shall be exercised so as to bring different rates into force on such day as the Department may by order specify.
- (4) No rate prescribed in place of a rate previously in force shall be lower than the rate that it replaces.
- (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Persons outside Northern Ireland
##### 142
- (1) No child benefit shall be payable in respect of a child or qualifying young person for a week unless he is in Northern Ireland in that week.
- (2) No person shall be entitled to child benefit for a week unless he is in Northern Ireland in that week.
- (3) Circumstances may be prescribed in which any person is to be treated for the purposes of subsection (1) or (2) above as being, or as not being, in Northern Ireland.
#### Interpretation of Part IX and supplementary provisions
##### 143
- (1) In this Part of this Act—
- “*prescribed*” means prescribed by regulations;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*voluntary organisation*” means any association carrying on or proposing to carry on any activities otherwise than for the purpose of gain by the association or by individual members of the association;
- “*week*” means a period of 7 days beginning with a Monday.
- (2) Subject to any provision made by regulations, references in this Part of this Act to any condition being satisfied or any facts existing in a week shall be construed as references to the condition being satisfied or the facts existing at the beginning of that week.
- (3) References in this Part of this Act to a parent, father or mother of a child or qualifying young person shall be construed—
- (a) as including references to the natural parent, father or mother of an illegitimate child;
- (b) as including references to a step-parent, step-father or step-mother.
- (4) Regulations may prescribe the circumstances in which persons are or are not to be treated for the purposes of this Part of this Act as residing together.
- (5) Regulations may make provision as to the circumstances in which a marriage during the subsistence of which a party to it is at any time married to more than one person is to be treated for the purposes of this Part of this Act as having, or not having, the same consequences as any other marriage.
- (6) Nothing in this Part of this Act shall be construed as conferring a right to child benefit on any body corporate; but regulations may confer such a right on voluntary organisations and for that purpose may make such modifications as the Department thinks fit—
- (a) of any provision of this Part of this Act; or
- (b) of any provision of the Administration Act relating to child benefit.
## Part X — Christmas bonus for pensioners
#### Entitlement of pensioners to Christmas bonus
##### 144
- (1) Any person who in any year—
- (a) is present or ordinarily resident in the United Kingdom or any other member State at any time during the relevant week; and
- (b) is entitled to a payment of a qualifying benefit in respect of a period which includes a day in that week or is to be treated as entitled to a payment of a qualifying benefit in respect of such a period,
shall, subject to the following provisions of this Part of this Act and to section 1 of the Administration Act, be entitled to payment under this subsection in respect of that year.
- (2) Subject to the following provisions of this Part of this Act, any person who is a member of a couple and is entitled to a payment under subsection (1) above in respect of a year shall also be entitled to payment under this subsection in respect of that year if—
- (a) both members have attained pensionable age not later than the end of the relevant week; and
- (b) the other member satisfies the condition mentioned in subsection (1)(a) above; and
- (c) either—
- (i) that husband had before his death been contributing at not less than the prescribed weekly rate to the cost of providing for that child; or
- (ii) at the date of that husband’s death she was entitled, under an order of a court, trust or agreement which she has taken reasonable steps to enforce, to receive (whether from that husband or from another person) payments in respect of that child at not less than that rate provided or procured by that husband.
- (2) A child’s special allowance shall not be payable to a woman—
- (a) for any period after her remarriage; or
- (b) for any period during which she and a man to whom she is not married are living together as husband and wife.
- (3) Where, apart from this subsection, a person is entitled to receive, in respect of a particular child, payment of an amount by way of a child’s special allowance, that amount shall not be payable unless one of the conditions specified in subsection (4) below is satisfied.
- (4) Those conditions are—
- (a) that the beneficiary would be treated for the purposes of Part IX of this Act as having the child living with him; or
- (b) that the requisite contributions are being made to the cost of providing for the child.
- (5) The condition specified in subsection (4)(b) above is to be treated as satisfied if, but only if—
- (a) such contributions are being made at a weekly rate not less than the amount referred to in subsection (3) above—
- (i) by the beneficiary; or
- (ii) where the beneficiary is one of two spouses residing together, by them together; and
- (b) except in prescribed cases, the contributions are over and above those required for the purpose of satisfying section 139(1)(b) below.
- (6) A child’s special allowance shall not be payable for any period after 5th April 1987 except to a woman who immediately before 6th April 1987—
- (a) satisfied the conditions set out in paragraphs (a) to (c) of subsection (1) above; and
- (b) was not barred from payment of the allowance for either of the reasons mentioned in subsection (2) above,
and who has so continued since 6th April 1987.
### Provisions relating to unemployment benefit, sickness benefit and invalidity benefit
#### Determination of days for which benefit is payable
##### 57
#### Incapacity for work: work as councillor to be disregarded
##### 58
### Invalidity benefit - disqualifications, etc.
#### Invalidity benefit - disqualifications, etc
##### 59
### Partial satisfaction of contribution conditions
#### Partial satisfaction of contribution conditions
##### 60
- (1) Subject to the provisions of this section, regulations may provide for persons to be entitled to any of the following benefits, namely—
- (a) a widowed mother’s allowance,
- (aa) a widowed parent’s allowance,
- (ab) a bereavement allowance,
- (b) a widow’s pension,
- (c) a Category A retirement pension,
- (d) a Category B retirement pension,
in cases where the first contribution condition specified in relation to that benefit in paragraph 5 of Schedule 3 to this Act is satisfied and the second contribution condition so specified is not.
- (2) Subject to subsection (8) below, in any case where—
- (a) an employed earner who is married or a civil partner dies as a result of—
- (i) a personal injury of a kind mentioned in section 94(1) below, or
- (ii) a disease or injury such as is mentioned in section 108(1) below, and
- (b) the contribution conditions are not wholly satisfied in respect of the employed earner,
those conditions shall be taken to be satisfied for the purposes of the entitlement of the employed earner’s widow, widower or surviving civil partner to any of the benefits specified in subsection (3) below.
- (3) The benefits referred to in subsection (2) above are the following—
- (a) a bereavement payment;
- (b) a widowed mother’s allowance;
- (ba) a widowed parent’s allowance,
- (bb) a bereavement allowance,
- (c) a widow’s pension;
- (d) a Category B retirement pension payable by virtue of section 48B or 48BB above.
- (4) Subject to subsection (7) below, regulations under subsection (1) above shall provide for benefit payable by virtue of any such regulations to be payable at a rate, or to be of an amount, less than that which would be applicable under this Part of this Act had both of the relevant contribution conditions been fully satisfied.
- (5) Subject to subsection (7) below, the rate or amount prescribed by regulations under subsection (1) above may vary with the extent to which the relevant contribution conditions are satisfied (and may be nil).
- (i) he is entitled or treated as entitled, in respect of the other member, to an increase in the payment of the qualifying benefit; or
- (ii) the only qualifying benefit to which he is entitled is state pension credit.
- (2ZA) In a case where a person is entitled to a payment of armed forces independence payment, the reference in subsection (1) to section 1 of the Administration Act is to be read as a reference to article 43 of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517).
- (2A) In a case falling within paragraph (c)(ii) of subsection (2) above, paragraph (a) of that subsection has effect with the substitution of “qualifying age for state pension credit” for “pensionable age”.
- (3) A payment under subsection (1) or (2) above—
- (a) is to be made by the Department; and
- (b) is to be of £10 or such larger sum as the Department may by order specify.
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) Only one sum shall be payable in respect of any person.
#### Provisions supplementary to s. 144
##### 145
- (1) For the purposes of section 144 above the Channel Islands, the Isle of Man and Gibraltar shall be treated as though they were part of the United Kingdom.
- (2) A person shall be treated for the purposes of section 144(1)(b) above as entitled to a payment of a qualifying benefit if he would be so entitled—
- (a) in the case of a qualifying benefit other than state pension credit, but for the fact that he or, if he is a member of a couple, the other member is entitled to receive some other payment out of public funds;
- (b) in the case of state pension credit, but for the fact that his income or, if he is a member of a couple, the income of the other member was exceptionally of an amount which resulted in his having ceased to be entitled to state pension credit.
- (3) A person shall be treated for the purposes of section 144(2)(c)(i) above as entitled in respect of the other member of the couple to an increase in a payment of a qualifying benefit if he would be so entitled—
- (a) but for the fact that he or the other member is entitled to receive some other payment out of public funds;
- (b) but for the operation of any provision of ... paragraph 6(4) of Schedule 7 to this Act or any regulations made under paragraph 6(3) of that Schedule whereby entitlement to benefit is affected by the amount of a person’s earnings in a given period.
- (4) For the purposes of section 144 above a person shall be taken not to be entitled to a payment of a war disablement pension unless not later than the end of the relevant week he has attained the age of 65.
- (5) A sum payable under section 144 above shall not be treated as benefit for the purposes of any enactment or instrument under which entitlement to the relevant qualifying benefit arises or is to be treated as arising.
- (6) A payment and the right to receive a payment—
- (a) under section 144 above or any enactment corresponding to it in Great Britain; or
- (b) under regulations relating to widows which are made by the Secretary of State under any enactment relating to police and which contain a statement that the regulations provide for payments corresponding to payments under that section,
shall be disregarded for all purposes of income tax and for the purposes of any enactment or instrument under which regard is had to a person’s means.
#### Interpretation of Part X
##### 146
- (1) In this Part of this Act “*qualifying benefit*” means—
- (a) a retirement pension;
- (b) long-term incapacity benefit;
- (ba) a qualifying employment and support allowance;
- (zc) armed forces independence payment;
- (c) a widowed mother’s allowance , widowed parent’s allowance or widow’s pension;
- (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (e) a carer’s allowance;
- (f) industrial death benefit;
- (g) an attendance allowance;
- (h) an unemployability supplement or allowance;
- (i) a war disablement pension;
- (j) a war widow’s pension;
- (k) state pension credit.
- (l) a mobility supplement
- (2) In this Part of this Act—
- “armed forces independence payment” means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517);
- “*attendance allowance*” means—an attendance allowance;a disability living allowance;an increase of disablement pension under section 104 or 105 above;a payment under regulations made in exercise of the powers in section 150(3)(b) of the 1975 Act or paragraph 4(2) of Schedule 8 to this Act;an increase of allowance under Article 8 of the Pneumoconiosis, Byssinosis and Miscellaneous Diseases Benefit Scheme 1983 (constant attendance allowance for certain persons to whom that Scheme applies) or under the corresponding provision of any Scheme which may replace that Scheme;an allowance in respect of constant attendance on account of disablement for which a person is in receipt of war disablement pension, including an allowance in respect of exceptionally severe disablement;
- “mobility supplement” means a supplement awarded in respect of disablement which affects a person’s ability to walk and for which the person is in receipt of war disablement pension;
- “pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995;
- “*the qualifying age for state pension credit*” is (in accordance with section 1(2)(b) and (6) of the State Pension Credit Act (Northern Ireland) 2002)—in the case of a woman, pensionable age; orin the case of a man, the age which is pensionable age in the case of a woman born on the same day as the man;
- “*qualifying employment and support allowance*” means a contributory allowance under Part 1 of the Welfare Reform Act (Northern Ireland) 2007 the calculation of the amount of which includes an addition in respect of the support component or the work-related activity component;
- “retirement pension” means— a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015,a retirement pension under this Act, orgraduated retirement benefit.
- “*state pension credit*” means state pension credit under the State Pension Credit Act (Northern Ireland) 2002;
- “*unemployability supplement or allowance*” means—an unemployability supplement payable under Part I of Schedule 7 to this Act; orany corresponding allowance payable—by virtue of paragraph 6(4)(a) of Schedule 8 to the Great Britain Contributions and Benefits Act;by way of supplement to retired pay or pension exempt from income tax under section 641 of the Income Tax (Earnings and Pensions) Act 2003 ;under the Personal Injuries (Emergency Provisions) Act 1939; ...by way of supplement to retired pay or pension under the Polish Resettlement Act 1947; or...
- “*war disablement pension*” means—any retired pay, pension or allowance granted in respect of disablement under powers conferred by or under the Air Force (Constitution) Act 1917, the Personal Injuries (Emergency Provisions) Act 1939, the Pensions (Navy, Army, Air Force and Mercantile Marine) Act 1939, the Polish Resettlement Act 1947, or Part VII or section 151 of the Reserve Forces Act 1980;without prejudice to paragraph (a) of this definition, any retired pay or pension to which any of paragraphs (a) to (f) of section 641(1) of the Income Tax (Earnings and Pensions) Act 2003 applies;
- “*war widow’s pension*” means any widow’s or surviving civil partner's pension or allowance granted in respect of a death due to service or war injury and payable by virtue of any enactment mentioned in paragraph (a) of the preceding definition or a pension or allowance for a widow or surviving civil partner granted under any scheme mentioned in section 641(1)(e) or (f) of the Income Tax (Earnings and Pensions) Act 2003;
and each of the following expressions, namely “*attendance allowance*”, “*unemployability supplement or allowance*”, “*war disablement pension*” and “*war widow’s pension*”, includes any payment which the Department accepts as being analogous to it.
- (3) In this Part of this Act, “*couple*” has the meaning given by section 133(1) above.
- (4) In this Part of this Act “*the relevant week*”, in relation to any year, means the week beginning with the first Monday in December or such other week as may be specified in an order made by the Department.
## Part XI — Statutory Sick Pay
#### Employer’s liability
##### 147
- (1) Where an employee has a day of incapacity for work in relation to his contract of service with an employer, that employer shall, if the conditions set out in sections 148 to 150 below are satisfied, be liable to make him, in accordance with the following provisions of this Part of this Act, a payment (to be known as “*statutory sick pay*”) in respect of that day.
- (2) Any agreement shall be void to the extent that it purports—
- (a) to exclude, limit or otherwise modify any provision of this Part of this Act, or
- (b) to require an employee to contribute (whether directly or indirectly) towards any costs incurred by his employer under this Part of this Act.
- (3) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory sick pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (2)(a) above if the employer—
- (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or
- (b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.
- (4) For the purposes of this Part of this Act a day of incapacity for work in relation to a contract of service means a day on which the employee concerned is, or is deemed in accordance with regulations to be, incapable by reason of some specific disease or bodily or mental disablement of doing work which he can reasonably be expected to do under that contract.
- (5) In any case where an employee has more than one contract of service with the same employer the provisions of this Part of this Act shall, except in such cases as may be prescribed and subject to the following provisions of this Part of this Act, have effect as if the employer were a different employer in relation to each contract of service.
- (6) Circumstances may be prescribed in which, notwithstanding the provisions of subsections (1) to (5) above, the liability to make payments of statutory sick pay is to be a liability of the Commissioners of Inland Revenue.
- (7) Regulations under subsection (6) above must be made with the concurrence of the Commissioners of Inland Revenue
### The qualifying conditions
#### Period of incapacity for work
##### 148
- (1) The first condition is that the day in question forms part of a period of incapacity for work.
- (2) In this Part of this Act “*period of incapacity for work*” means any period of four or more consecutive days, each of which is a day of incapacity for work in relation to the contract of service in question.
- (3) Any two periods of incapacity for work which are separated by a period of not more than 8 weeks shall be treated as a single period of incapacity for work.
- (4) The Department may by regulations direct that a larger number of weeks specified in the regulations shall be substituted for the number of weeks for the time being specified in subsection (3) above.
- (5) No day of the week shall be disregarded in calculating any period of consecutive days for the purposes of this section.
- (6) A day may be a day of incapacity for work in relation to a contract of service, and so form part of a period of incapacity for work, notwithstanding that—
- (a) it falls before the making of the contract or after the contract expires or is brought to an end; or
- (b) it is not a day on which the employee concerned would be required by that contract to be available for work.
#### Period of entitlement
##### 149
- (1) The second condition is that the day in question falls within a period which is, as between the employee and his employer, a period of entitlement.
- (2) For the purposes of this Part of this Act a period of entitlement, as between an employee and his employer, is a period beginning with the commencement of a period of incapacity for work and ending with whichever of the following first occurs—
- (a) the termination of that period of incapacity for work;
- (b) the day on which the employee reaches, as against the employer concerned, his maximum entitlement to statutory sick pay (determined in accordance with section 151 below);
- (c) the day on which the employee’s contract of service with the employer concerned expires or is brought to an end;
- (d) in the case of an employee who is, or has been, pregnant, the day immediately preceding the beginning of the disqualifying period.
- (3) Schedule 11 to this Act has effect for the purpose of specifying circumstances in which a period of entitlement does not arise in relation to a particular period of incapacity for work.
- (4) A period of entitlement as between an employee and an employer of his may also be, or form part of, a period of entitlement as between him and another employer of his.
- (5) The Department may by regulations—
- (a) specify circumstances in which, for the purpose of determining whether an employee’s maximum entitlement to statutory sick pay has been reached in a period of entitlement as between him and an employer of his, days falling within a previous period of entitlement as between the employee and any person who is or has in the past been an employer of his are to be counted; and
- (b) direct that in prescribed circumstances an employer shall provide a person who is about to leave his employment, or who has been employed by him in the past, with a statement in the prescribed form containing such information as may be prescribed in relation to any entitlement of the employee to statutory sick pay.
- (6) Regulations may provide, in relation to prescribed cases, for a period of entitlement to end otherwise than in accordance with subsection (2) above.
- (7) In a case where the employee’s contract of service first takes effect on a day which falls within a period of incapacity for work, the period of entitlement begins with that day.
- (8) In a case where the employee’s contract of service first takes effect between two periods of incapacity for work which by virtue of section 148(3) above are treated as one, the period of entitlement begins with the first day of the second of those periods.
- (9) In any case where, otherwise than by virtue of section 6(1)(b) above, an employee’s earnings under a contract of service in respect of the day on which the contract takes effect do not attract a liability to pay secondary Class 1 contributions, subsections (7) and (8) above shall have effect as if for any reference to the contract first taking effect there were substituted a reference to the first day in respect of which the employee’s earnings attract such a liability.
- (10) Regulations shall make provision as to an employer’s liability under this Part of this Act to pay statutory sick pay to an employee in any case where the employer’s contract of service with that employee has been brought to an end by the employer solely, or mainly, for the purpose of avoiding liability for statutory sick pay.
- (11) Subsection (2)(d) above does not apply in relation to an employee who has been pregnant if her pregnancy terminated, before the beginning of the disqualifying period, otherwise than by confinement.
- (12) In this section—
- “*confinement*” is to be construed in accordance with section 167(1) below;
- “*disqualifying period*” means—in relation to a woman entitled to statutory maternity pay, the maternity pay period; andin relation to a woman entitled to maternity allowance, the maternity allowance period;
- “*maternity allowance period*” has the meaning assigned to it by section 35(2) above, and
- “*maternity pay period*” has the meaning assigned to it by section 161(1) below.
#### Qualifying days
##### 150
- (1) The third condition is that the day in question is a qualifying day.
- (2) The days which are for the purposes of this Part of this Act to be qualifying days as between an employee and an employer of his (that is to say, those days of the week on which he is required by his contract of service with that employer to be available for work or which are chosen to reflect the terms of that contract) shall be such day or days as may, subject to regulations, be agreed between the employee and his employer or, failing such agreement, determined in accordance with regulations.
- (3) In any case where qualifying days are determined by agreement between an employee and his employer there shall, in each week (beginning with Sunday), be at least one qualifying day.
- (4) A day which is a qualifying day as between an employee and an employer of his may also be a qualifying day as between him and another employer of his.
### Limitations on entitlement, etc.
#### Limitations on entitlement
##### 151
- (1) Statutory sick pay shall not be payable for the first three qualifying days in any period of entitlement.
- (2) An employee shall not be entitled, as against any one employer, to an aggregate amount of statutory sick pay in respect of any one period of entitlement which exceeds his maximum entitlement.
- (3) The maximum entitlement as against any one employer is reached on the day on which the amount to which the employee has become entitled by way of statutory sick pay during the period of entitlement in question first reaches or passes the entitlement limit.
- (4) The entitlement limit is an amount equal to 28 times the weekly rate applicable in accordance with section 153 below.
- (5) Regulations may make provision for calculating the entitlement limit in any case where an employee’s entitlement to statutory sick pay is calculated by reference to different weekly rates in the same period of entitlement.
#### Notification of incapacity for work
##### 152
- (1) Regulations shall prescribe the manner in which, and the time within which, notice of any day of incapacity for work is to be given by or on behalf of an employee to his employer.
- (2) An employer who would, apart from this section, be liable to pay an amount of statutory sick pay to an employee in respect of a qualifying day (the “*day in question*”) shall be entitled to withhold payment of that amount if—
- (a) the day in question is one in respect of which he has not been duly notified in accordance with regulations under subsection (1) above; or
- (b) he has not been so notified in respect of any of the first three qualifying days in a period of entitlement (a “*waiting day*”) and the day in question is the first qualifying day in that period of entitlement in respect of which the employer is not entitled to withhold payment—
- (i) by virtue of paragraph (a) above; or
- (ii) in respect of an earlier waiting day by virtue of this paragraph.
- (3) Where an employer withholds any amount of statutory sick pay under this section—
- (a) the period of entitlement in question shall not be affected; and
- (b) for the purposes of calculating his maximum entitlement in accordance with section 151 above the employee shall not be taken to have become entitled to the amount so withheld.
### Rate of payment, etc.
#### Rate of payment
##### 153
- (1) Statutory sick pay shall be payable by an employer at the weekly rate of £88∙45.
- (2) The Department may by order—
- (a) amend subsection (1) above so as to substitute different provision as to the weekly rate or rates of statutory sick pay; and
- (b) make such consequential amendments as appear to the Department to be required of any provision contained in this Part of this Act.
- (3) The amount of statutory sick pay payable by any one employer in respect of any day shall be the weekly rate applicable on that day divided by the number of days which are, in the week (beginning with Sunday) in which that day falls, qualifying days as between that employer and the employee concerned.
#### Recovery by employers of amounts paid by way of statutory sick pay
##### 154
#### Power to substitute provisions for s. 154(2)
##### 155
### Miscellaneous
#### Relationship with benefits and other payments, etc
##### 156
Schedule 12 to this Act has effect with respect to the relationship between statutory sick pay and certain benefits and payments.
#### Crown employment - Part XI
##### 157
- (1) Subject to subsection (2) below, the provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
- (2) The provisions of this Part of this Act do not apply in relation to persons serving as members of Her Majesty’s forces, in their capacity as such.
- (3) For the purposes of this section Her Majesty’s forces shall be taken to consist of such establishments and organisations as may be prescribed by regulations made by the Secretary of State with the concurrence of the Treasury, being establishments and organisations in which persons serve under the control of the Defence Council.
#### Special classes of persons
##### 158
- (1) The Department may with the concurrence of the Treasury make regulations modifying this Part of this Act in such manner as the Department thinks proper in their application to any person who is, has been or is to be—
- (a) employed on board any ship, vessel, hovercraft or aircraft; or
- (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances.
- (2) Regulations under subsection (1) above may in particular provide—
- (a) for any provision of this Part to apply to any such person, notwithstanding that it would not otherwise apply;
- (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;
- (c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in Northern Ireland;
- (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory other than Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
#### Interpretation of Part XI and supplementary provisions
##### 159
- (1) In this Part of this Act—
- “*contract of service*” (except in paragraph (a) of the definition below of “*employee*”) includes any arrangement providing for the terms of appointment of an employee;
- “*employee*” means a person who is—gainfully employed in Northern Ireland either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .but subject to regulations, which may provide for cases where any such person is not to be treated as an employee for the purposes of this Part of this Act and for cases where any person who would not otherwise be an employee for those purposes is to be treated as an employee for those purposes;
- “employer”, in relation to an employee and a contract of service of his, means a person who—under section 6 above is liable to pay secondary Class 1 contributions in relation to any earnings of the employee under the contract; orwould be liable to pay such contributions but for—the condition in section 6(1)(b); orthe employee being under the age of 16;
- “*period of entitlement*” has the meaning given by section 149 above;
- “*period of incapacity for work*” has the meaning given by section 148 above;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*prescribed*” means prescribed by regulations;
- “*qualifying day*” has the meaning given by section 150 above;
- “*week*” means any period of 7 days.
- (2) For the purposes of this Part of this Act an employee’s normal weekly earnings shall, subject to subsection (4) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under his contract of service with the employer in question.
- (3) For the purposes of subsection (2) above, the expressions “*earnings*” and “*relevant period*” shall have the meaning given to them by regulations.
- (4) In such cases as may be prescribed an employee’s normal weekly earnings shall be calculated in accordance with regulations.
- (5) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or such of its provisions as may be prescribed—
- (a) two or more employers are to be treated as one;
- (b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.
- (6) Where, in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling him to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed; and any such regulations may prescribe—
- (a) the conditions that must be satisfied if a person is to be entitled to make such an election;
- (b) the manner in which, and the time within which, such an election is to be made;
- (c) the persons to whom, and the manner in which, notice of such an election is to be given;
- (d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;
- (e) the time for which such an election is to have effect;
- (f) which one of the person’s employers under the two or more contracts is to be regarded for the purposes of statutory sick pay as his employer under the one contract;
and the powers conferred by this subsection are without prejudice to any other power to make regulations under this Part of this Act.
- (7) Regulations may provide for periods of work which begin on one day and finish on the following day to be treated, for the purposes of this Part of this Act, as falling solely within one or other of those days.
## Part XII — Statutory Maternity Pay
#### Statutory maternity pay - entitlement and liability to pay
##### 160
- (1) Where a woman who is or has been an employee satisfies the conditions set out in this section, she shall be entitled, in accordance with the following provisions of this Part of this Act, to payments to be known as “*statutory maternity pay*”.
- (2) The conditions mentioned in subsection (1) above are—
- (a) that she has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the week immediately preceding the 14th week before the expected week of confinement but has ceased to work for him . . . ;
- (b) that her normal weekly earnings for the period of 8 weeks ending with the week immediately preceding the 14th week before the expected week of confinement are not less than the lower earnings limit in force under section 5(1)(a) above immediately before the commencement of the 14th week before the expected week of confinement; and
- (c) that she has become pregnant and has reached, or been confined before reaching, the commencement of the 11th week before the expected week of confinement.
- (3) The liability to make payments of statutory maternity pay to a woman is a liability of any person of whom she has been an employee as mentioned in subsection (2)(a) above.
- (4) A woman shall be entitled to payments of statutory maternity pay only if—
- (a) she gives the person who will be liable to pay it notice of the date from which she expects his liability to pay her statutory maternity pay to begin; and
- (b) the notice is given at least 28 days before that date or, if that is not reasonably practicable, as soon as is reasonably practicable.
- (5) The notice shall be in writing if the person who is liable to pay the woman statutory maternity pay so requests.
- (6) Any agreement shall be void to the extent that it purports—
- (a) to exclude, limit or otherwise modify any provision of this Part of this Act; or
- (b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by her employer or former employer under this Part of this Act.
- (7) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory maternity pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (6)(a) above if the employer—
- (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or
- (b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.
- (8) Regulations shall make provision as to a former employer’s liability to pay statutory maternity pay to a woman in any case where the former employer’s contract of service with her has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory maternity pay.
- (9) The Department may by regulations—
- (a) specify circumstances in which, notwithstanding subsections (1) to (8) above, there is to be no liability to pay statutory maternity pay in respect of a week;
- (b) specify circumstances in which, notwithstanding subsections (1) to (8) above, the liability to make payments of statutory maternity pay is to be a liability of the Commissioners of Inland Revenue;
- (c) specify in what circumstances employment is to be treated as continuous for the purposes of this Part of this Act;
- (d) provide that a woman is to be treated as being employed for a continuous period of at least 26 weeks where—
- (i) she has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and
- (ii) those contracts were not continuous;
- (e) provide that any of the provisions specified in subsection (10) below shall have effect subject to prescribed modificationsin such cases as may be prescribed
- (ea) provide that subsection (4) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed;
- (f) provide for amounts earned by a woman under separate contracts of service with the same employer to be aggregated for the purposes of this Part of this Act; and
- (g) provide that—
- (i) the amount of a woman’s earnings for any period, or
- (ii) the amount of her earnings to be treated as comprised in any payment made to her or for her benefit,
shall be calculated or estimated 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 woman shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of her earnings.
- (10) The provisions mentioned in subsection (9)(e) above are—
- (a) subsection (2)(a) and (b) above; and
- (b) section 162(1) and (2) . . . below.
- (11) Any regulations under subsection (9) above which are made by virtue of paragraph (b) of that subsection must be made with the concurrence of the Commissioners of Inland Revenue.
#### The maternity pay period
##### 161
- (1) Statutory maternity pay shall be payable, subject to the provisions of this Part of this Act, in respect of each week during a prescribed period (“*the maternity pay period*”) of a duration not exceeding 52 weeks.
- (2) Subject to subsections (3) and (7), the maternity pay period shall begin with the 11th week before the expected week of confinement.
- (3) Cases may be prescribed in which the first day of the period is to be a prescribed day after the beginning of the 11th week before the expected week of confinement, but not later than the day immediately following the day on which she is confined.
- (3A) Regulations may provide for the duration of the maternity pay period as it applies to a woman to be reduced, subject to prescribed restrictions and conditions.
- (3B) Regulations under subsection (3A) are to secure that the reduced period ends at a time—
- (a) after a prescribed period beginning with the day on which the woman is confined; and
- (b) when at least a prescribed part of the maternity pay period remains unexpired.
- (3C) Regulations under subsection (3A) may, in particular, prescribe restrictions and conditions relating to—
- (a) the end of the woman's entitlement to maternity leave;
- (b) the doing of work by the woman;
- (c) the taking of prescribed steps by the woman or another person as regards leave under Article 107E of the Employment Rights Order in respect of the child;
- (d) the taking of prescribed steps by the woman or another person as regards statutory shared parental pay in respect of the child.
- (3D) Regulations may provide for a reduction in the duration of the maternity pay period as it applies to a woman to be revoked, or to be treated as revoked, subject to prescribed restrictions and conditions.
- (4) Except in such cases as may be prescribed, statutory maternity pay shall not be payable to a woman by a person in respect of any week during any part of which she works under a contract of service with him.
- (5) It is immaterial for the purposes of subsection (4) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the maternity pay period or a contract of service which did not so exist.
- (6) Except in such cases as may be prescribed, statutory maternity pay shall not be payable to a woman in respect of any week after she has been confined and during any part of which she works for any employer who is not liable to pay her statutory maternity pay.
- (7) Regulations may provide that this section shall have effect subject to prescribed modifications in relation—
- (a) to cases in which a woman has been confined before the 11th week before the expected week of confinement; and
- (b) to cases in which—
- (i) a woman is confined at any after the end of the week immediately preceding the 11th week, before the expected week of confinement; and
- (ii) the maternity pay period has not then commenced for her.
- (8) In subsections (1), (4) and (6) “*week*” means a period of 7 days beginning with the day of the week on which the maternity pay period begins.
#### Rates of payment
##### 162
- (1) Statutory maternity pay shall be payable to a woman—
- (a) at the earnings-related rate, in respect of the first 6 weeks in respect of which it is payable; and
- (b) at whichever is the lower of the earnings-related rate and such weekly rate as may be prescribed, in respect of the remaining portion of the maternity pay period.
- (1A) In subsection (1) “*week*” means any period of 7 days.
- (2) The earnings-related rate is a weekly rate equivalent to 90 per cent. of a woman’s normal weekly earnings for the period of 8 weeks immediately preceding the 14th week before the expected week of confinement.
- (3) The weekly rate prescribed under subsection (1)(b) above must not be less than the weekly rate of statutory sick pay for the time being specified in section 153(1) above or, if two or more such rates are for the time being so specified, the higher or highest of those rates.
- (4) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of statutory maternity pay, the amount payable by way of statutory maternity pay for any day shall be taken as one seventh of the weekly rate.
#### Recovery of amounts paid by way of statutory maternity pay
##### 163
- (1) Regulations shall make provision for the payment by employers of statutory maternity pay to be funded by the Commissioners of Inland Revenue to such extent as may be prescribed.
- (2) Regulations under subsection (1) shall—
- (a) make provision for a person who has made a payment of statutory maternity pay to be entitled, except in prescribed circumstances, to recover an amount equal to the sum of—
- (i) the aggregate of such of those payments as qualify for small employers’ relief; and
- (ii) an amount equal to 92 per cent of the aggregate of such of those payments as do not so qualify; and
- (b) include provision for a person who has made a payment of statutory maternity pay qualifying for small employers’ relief to be entitled, except in prescribed circumstances, to recover an additional amount, determined in such manner as may be prescribed—
- (i) by reference to secondary Class 1 contributions paid in respect of statutory maternity pay;
- (ii) by reference to secondary Class 1 contributions paid in respect of statutory sick pay; or
- (iii) by reference to the aggregate of secondary Class 1 contributions paid in respect of statutory maternity pay and secondary Class 1 contributions paid in respect of statutory sick pay.
- (3) For the purposes of this section a payment of statutory maternity pay which a person is liable to make to a woman qualifies for small employers’ relief if, in relation to that woman’s maternity pay period, the person liable to make the payment is a small employer.
- (4) For the purposes of this section “*small employer*”, in relation to a woman’s maternity pay period, shall have the meaning assigned to it by regulations, and, without prejudice to the generality of the foregoing, any such regulations—
- (a) may define that expression by reference to the amount of a person’s contributions payments for any prescribed period; and
- (b) if they do so, may in that connection make provision for the amount of those payments for that prescribed period—
- (i) to be determined without regard to any deductions that may be made from them under this section or under any other enactment or instrument; and
- (ii) in prescribed circumstances, to be adjusted, estimated or otherwise attributed to him by reference to their amount in any other prescribed period.
- (5) Regulations under subsection (1) may, in particular, make provision—
- (a) for funding in advance as well as in arrear;
- (b) for funding, or the recovery of amounts due under provision made by virtue of subsection (2)(b), by means of deductions from such amounts for which employers are accountable to the Commissioners of Inland Revenue as may be prescribed, or otherwise;
- (c) for the recovery by the Commissioners of Inland Revenue of any sums overpaid to employers under the regulations.
- (6) Where in accordance with any provision of regulations under subsection (1) an amount has been deducted from an employer’s contributions payments, the amount so deducted shall (except in such cases as may be prescribed) be treated for the purposes of any provision made by or under any enactment in relation to primary or secondary Class 1 contributions—
- (a) as having been paid (on such date as may be determined in accordance with the regulations), and
- (b) as having been received by the Commissioners of Inland Revenue,
towards discharging the employer’s liability in respect of such contributions.
- (7) Regulations under any provision of this section shall be made by the Secretary of State.
- (8) Regulations under this section must be made with the concurrence of the Commissioners of Inland Revenue.
- (9) In this section “*contributions payments*”, in relation to an employer, means any payments which the employer is required, by or under any enactment, to make in discharge of any liability in respect of primary or secondary Class 1 contributions.
#### Relationship with benefits and other payments, etc
##### 164
Schedule 13 to this Act has effect with respect to the relationship between statutory maternity pay and certain benefits and payments.
#### Crown employment - Part XII
##### 165
The provisions of this Part of this Act apply in relation to women employed by or under the Crown as they apply in relation to women employed otherwise than by or under the Crown.
#### Special classes of persons
##### 166
- (1) The Department may with the concurrence of the Treasury make regulations modifying this Part of this Act in such manner as the Department thinks proper in their application to any person who is, has been or is to be—
- (a) employed on board any ship, vessel, hovercraft or aircraft;
- (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances; or
- (c) in prescribed employment in connection with continental shelf operations.
- (2) Regulations under subsection (1) above may in particular provide—
- (a) for any provision of this Part to apply to any such person, notwithstanding that it would not otherwise apply;
- (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;
- (c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in any part of Northern Ireland;
- (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory other than Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
- (3) In this section “*continental shelf operations*” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain off-shore activities) were omitted, would nevertheless fall within subsection (2) of that section.
#### Interpretation of Part XII, etc
##### 167
- (1) In this Part of this Act—
- “*confinement*” means—labour resulting in the issue of a living child, orlabour after 24 weeks of pregnancy resulting in the issue of a child whether alive or dead,and “*confined*” shall be construed accordingly; and where a woman’s labour begun on one day results in the issue of a child on another day she shall be taken to be confined on the day of the issue of the child or, if labour results in the issue of twins or a greater number of children, she shall be taken to be confined on the day of the issue of the last of them;
- “*dismissed*” is to be construed in accordance with Part XI of the Employment Rights (Northern Ireland) Order 1996;
- “*employee*”means a woman who is—gainfully employed in Northern Ireland either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . but subject to regulations made with the concurrence of the Commissioners of Her Majesty’s Revenue and Customs which may provide for cases where any such woman is not to be treated as an employee for the purposes of this Part of this Act and for cases where a woman who would not otherwise be an employee for those purposes is to be treated as an employee for those purposes;
- “employer”, in relation to a woman who is an employee, means a person who—under section 6 above is liable to pay secondary Class 1 contributions in relation to any of her earnings; orwould be liable to pay such contributions but for—the condition in section 6(1)(b); orthe employee being under the age of 16;
- “*maternity pay period*” has the meaning assigned to it by section 161(1) above;
- “*modifications*” includes additions, omissions and amendments, and related expressions shall be construed accordingly;
- “*prescribed*” means specified in or determined in accordance with regulations;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (1A) In this Part, except section 161(1), (4) and (6), section 162(1) and paragraph 3(2) of Schedule 13, “*week*” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of case.
- (2) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed—
- (a) two or more employers are to be treated as one;
- (b) two or more contracts of service in respect of which the same woman is an employee are to be treated as one.
- (3) Where, in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a woman’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling her to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed; and any such regulations may prescribe—
- (a) the conditions that must be satisfied if a woman is to be entitled to make such an election;
- (b) the manner in which, and the time within which, such an election is to be made;
- (c) the persons to whom, and the manner in which, notice of such an election is to be given;
- (d) the information which a woman who makes such an election is to provide, and the persons to whom, and the time within which, she is to provide it;
- (e) the time for which such an election is to have effect;
- (f) which one of the woman’s employers under the two or more contracts is to be regarded for the purposes of statutory maternity pay as her employer under the one contract;
and the powers conferred by this subsection are without prejudice to any other power to make regulations under this Part of this Act.
- (4) For the purposes of this Part of this Act a woman’s normal weekly earnings shall, subject to subsection (6) below, be taken to be the average weekly earnings which in the relevant period have been paid to her or paid for her benefit under the contract of service with the employer in question.
- (5) For the purposes of subsection (4) above “*earnings*” and “*relevant period*” shall have the meanings given to them by regulations.
- (6) In such cases as may be prescribed a woman’s normal weekly earnings shall be calculated in accordance with regulations.
- (7) Regulations under any of subsections (2) to (6) above must be made with the concurrence of the Commissioners of Inland Revenue.
## Part XIII — General
### Interpretation
#### Application of Act in relation to territorial waters
##### 168
In this Act—
- (a) any reference to Northern Ireland includes a reference to the territorial waters of the United Kingdom adjacent to Northern Ireland;
- (b) any reference to the United Kingdom includes a reference to the territorial waters of the United Kingdom.
#### Age
##### 169
For the purposes of this Act a person—
- (a) is over or under a particular age if he has or, as the case may be, has not attained that age; and
- (b) is between two particular ages if he has attained the first but not the second.
#### Interpretation
##### 170
In this Act—
- “*the 1975 Act*” means the Social Security (Northern Ireland) Act 1975;
- “*the 1986 Order*” means the Social Security (Northern Ireland) Order 1986;
- “*the Administration Act*” means the Social Security Administration (Northern Ireland) Act 1992;
- “*the Consequential Provisions Act*” means the Social Security (Consequential Provisions) (Northern Ireland) Act 1992;
- “*the Department*” means (except in Parts XIIZA , 12ZB and 12ZC above) the Department of Health and Social Services for Northern Ireland;
- “*the Department of Economic Development*” means the Department of Economic Development in Northern Ireland;
- “*the Department of the Environment*” means the Department of the Environment for Northern Ireland;
- “*the Department of Finance and Personnel*” means the Department of Finance and Personnel in Northern Ireland;
- the Employment Rights Order” means the Employment Rights (Northern Ireland) Order 1996;
- “*the Great Britain Administration Act*” means the Social Security Administration Act 1992;
- “*the Great Britain Contributions and Benefits Act*” means the Social Security Contributions and Benefits Act 1992;
- “*the National Insurance Fund*” means the Northern Ireland National Insurance Fund;
- “*the Old Cases Act*” means the Industrial Injuries and Diseases (Northern Ireland Old Cases) Act 1975;
- “*the Pensions Act*” means the Pension Schemes (Northern Ireland) Act 1993;
- “*the Pensions Order*” means the Social Security Pensions (Northern Ireland) Order 1975;
- “*statutory provision*” has the meaning assigned by section 1(f) of the Interpretation Act (Northern Ireland) 1954.
### Subordinate legislation
#### Regulations and orders - general
##### 171
- (1) Subject to any provision providing for regulations or orders to be made by the Treasury or the Commissioners of Inland Revenue and to any specific provision of this Act, regulations and orders under this Act shall be made by the Department.
- (2) Any power conferred by this Act on the Department to make regulations or orders is exercisable by statutory rule for the purposes of the Statutory Rules (Northern Ireland) Order 1979.
- (3) Except in the case of an order under section 141(3) above and in so far as this Act otherwise provides, any power conferred by this Act to make regulations or an order may be exercised—
- (a) either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified cases or classes of case;
- (b) so as to make, as respects the cases in relation to which it is exercised—
- (i) the full provision to which the power extends or any less provision (whether by way of exception or otherwise),
- (ii) the same provision for all cases in relation to which the power is exercised, or different provision for different cases or different classes of case or different provision as respects the same case or class of case for different purposes of this Act,
- (iii) any such provision either unconditionally or subject to any specified condition;
and where such a power is expressed to be exercisable for alternative purposes it may be exercised in relation to the same case for any or all of those purposes; and powers to make regulations or an order for the purposes of any one provision of this Act are without prejudice to powers to make regulations or an order for the purposes of any other provision.
- (4) Without prejudice to any specific provision of this Act, any power conferred by this Act to make regulations or an order (other than the power conferred by section 141(3)) includes power to make thereby such incidental, supplementary, consequential or transitional provision as appears to the authority making the regulations or order to be expedient for the purposes of the regulations or order.
- (5) Without prejudice to any specific provision of this Act, a power conferred by any provision of this Act except—
- (a) sections 25B(2)(a), 30, 47(6) . . . and 141(3) and paragraph 3(9) of Schedule 7; and
- (b) section 121(1) in relation to the definition of “*payments by way of occupational or personal pension*”; and
- (c) Part XI,
to make regulations or an order includes power to provide for a person to exercise a discretion in dealing with any matter.
- (6) Any power conferred by this Act to make regulations relating to housing benefit shall include power to make different provision for different areas.
- (6A) Regulations under Part VII of this Act relating to housing benefit administered by the Department of the Environment under section 126(3)(b) of the Administration Act shall not be made without the consent of that Department.
- (7) Any power of the Department under any provision of this Act, except the provisions mentioned in subsection (5)(a) and (b) above and Part IX, to make any regulations or order, where the power is not expressed to be exercisable with the consent of the Department of Finance and Personnel shall if that Department so directs be exercisable only in conjunction with it.
- (8) Any power under any of sections 116 to 119 above to modify provisions of this Act or the Administration Act extends also to modifying so much of any other provision of this Act or that Act as re-enacts provisions of the 1975 Act which replaced provisions of the National Insurance (Industrial Injuries) Measures (Northern Ireland) 1966 to 1974.
- (9) A power to make regulations under any of sections 116 to 119 above shall be exercisable in relation to any enactment passed or made after this Act which is directed to be construed as one with this Act, but this subsection applies only so far as a contrary intention is not expressed in the enactment, and is without prejudice to the generality of any such direction.
- (10) Any power of the Secretary of State, the Treasury or the Commissioners of Inland Revenue under this Act to make regulations or orders is exercisable by statutory instrument, and subsections (3) to (5) above apply to those regulations or orders as they apply to regulations or orders made by the Department.
- (11) Any power of the Secretary of State to make an order under section 155A(1) above or regulations under section 116, 155A(4), 157 or 163 above shall if the Treasury so direct be exercisable only in conjunction with them.
- (12) Any reference in this section or section 172 below to an order or regulations under this Act includes a reference to an order or regulations made under any provision of an enactment passed or made after this Act which is directed to be construed as one with this Act; but this subsection applies only so far as a contrary intention is not expressed in the enactment, and is without prejudice to the generality of any such direction.
#### Assembly, etc. control of regulations and orders
##### 172
- (1) The regulations and orders to which this subsection applies shall be laid before the Assembly after being made and shall take effect on such date as may be specified in the regulations or order, but shall (without prejudice to the validity of anything done thereunder or to the making of new regulations or a new order) cease to have effect upon the expiration of a period of six months from that date unless at some time before the expiration of that period the regulations have, or the order has, been approved by a resolution of the Assembly.
- (2) Subsection (1) above applies to—
- (a) regulations made by the Department under section ... 19(6), 28(3), 30DD(5)(b) or (c), ... 104(3), ... ... above or section 167ZE(1) ... ... or any of sections 167ZU to 167ZZ2 above;
- (aa) the first regulations made by virtue of section 23A(3)(c) above;
- (b) regulations prescribing payments for the purposes of the definition of “*payments by way of occupational or personal pension*” in section 121(1) above;
- (c) an order made by the Department under section 25B(1), 28(2), 35A(7), ... , ... 144(3)(b) or 153(2) ... or 155A(1) above.
- (3) Subsection (1) above does not apply to—
- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) regulations under any provision mentioned in subsection (2)(a) above ... which are to be made for the purpose of consolidating regulations thereby revoked;
- (c) regulations which, in so far as they are made under any provision mentioned in subsection (2)(a) above ... , only replace provisions of previous regulations with new provisions to the same effect.
- (4) Subject to subsections (4A) , (7) and (7A) below, all regulations and orders made by the Department under this Act, other than regulations or orders to which subsection (1) above applies, shall be subject to negative resolution.
- (4A) Subsection (4) above does not apply to a statutory rule which contains an order appointing the first or second appointed year or designating the flat rate introduction year (within the meaning of section 121(1) above).
- (5) Section 41(3) of the Interpretation Act (Northern Ireland) 1954 (laying statutory instruments or statutory documents before the Assembly) shall apply in relation to any instrument or document which by virtue of any provision of this Act is required to be laid before the Assembly as if it were a statutory instrument or statutory document within the meaning of that Act.
- (6) This subsection applies to any regulations or order made under this Act which—
- (a) but for subsection (7) below, would be subject to negative resolution, and
- (b) are or is contained in a statutory rule which includes any regulations or order subject to the confirmatory procedure.
- (7) Any regulations or order to which subsection (6) above applies shall not be subject to negative resolution, but shall be subject to the confirmatory procedure.
- (7A) An order under section 167ZBA(6) shall not be made unless a draft has been laid before, and approved by a resolution of, the Assembly.
- (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (9) Subject to subsections (11) to (11B) below, regulations made under this Act by the Secretary of State , the Treasury or the Commissioners of Inland Revenue shall be subject to annulment in pursuance of a resolution of either House of Parliament.
- (10) This subsection applies to any regulations made under this Act which—
- (a) but for subsection (11) below, would be subject to annulment in pursuance of a resolution of either House of Parliament, and
- (b) are, or is, contained in an instrument which is subject to any requirement that a draft of the instrument be laid before and approved by a resolution of each House of Parliament.
- (11) Any regulations to which subsection (10) above applies shall not be subject as mentioned in paragraph (a) of that subsection, but shall be subject to the procedure described in paragraph (b) of that subsection.
- (11ZA) A statutory instrument containing (whether alone or with other provisions) regulations under section 5 specifying the lower earnings limit for—
- (a) the tax year following the designated tax year (see section 5(4) of the Pensions Act 2007), or
- (b) any subsequent tax year,
shall not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.
- (11ZB) A statutory instrument containing (whether alone or with other provisions) regulations under section 5 specifying the upper earnings limit shall not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.
- (11A) A statutory instrument containing (whether alone or with other provisions) regulations made by virtue of section 4B(2), 4C, 9A(7), section 9B(4), (8) or (10), 10ZC, 11(8) or (9) , 14A, 18, 18A, 19(4) and (5), 117 , 118 or 141 or an order under section 155A shall not be made unless a draft of the instrument has been laid before Parliament and been approved by resolution of each House of Parliament.
- (11B) Subsection (11A) above does not apply to a statutory instrument by reason only that it contains —
- (a) regulations under section 117 which the instrument states are made for the purpose of making provision consequential on provision under section 129 or 142(7) of the Administration Act,
- (b) regulations under powers conferred by any provision mentioned in that subsection which are to be made for the purpose of consolidating regulations to be revoked in the instrument, or
- (c) regulations which, in so far as they are made under powers conferred by any provision mentioned in that subsection, only replace provisions of previous regulations with new provisions to the same effect.
- (11C) In the case of a statutory instrument containing (whether alone or with other provisions) regulations made by virtue of section 4B(2) to which subsection (11A) above applies, the draft of the instrument must be laid before Parliament before the end of the period of 12 months beginning with the appropriate date.
- (11D) For the purposes of subsection (11C), the “*appropriate date*” means—
- (a) where the corresponding retrospective tax provision was passed or made before the day on which the National Insurance Contributions Act 2006 was passed, the date upon which that Act was passed, and
- (b) in any other case, the date upon which the corresponding retrospective tax provision was passed or made.
- (11E) For the purposes of subsection (11D), “*the corresponding retrospective tax provision*” in relation to the regulations means—
- (a) the retrospective tax provision mentioned in subsection (1) of section 4B in relation to which the regulations are to be made by virtue of subsection (2) of that section, or
- (b) where there is more than one such tax provision, whichever of those provisions was the first to be passed or made.
- (12) In this section—
- “*the Assembly*” means the Northern Ireland Assembly;
- “*the confirmatory procedure*” means the procedure described in subsection (1) above;
- “*subject to negative resolution*” has the meaning assigned by section 41(6) of the Interpretation Act (Northern Ireland) 1954 (but as if the regulations or orders in question were statutory instruments within the meaning of that Act).
### Supplementary
#### Short title, commencement and extent
##### 173
- (1) This Act may be cited as the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
- (2) This Act is to be read, where appropriate, with the Administration Act and the Consequential Provisions Act.
- (3) The enactments consolidated by this Act are repealed, in consequence of the consolidation, by the Consequential Provisions Act.
- (4) Except as provided in Schedule 4 to the Consequential Provisions Act, this Act shall come into force on 1st July 1992.
- (5) Except as provided by this section, this Act extends to Northern Ireland only.
- (6) Section 116(2) and this section also extend to Great Britain.
## SCHEDULE 1
### Class 1 contributions where earner employed in more than one employment
##### 1
- (1) For the purposes of determining whether Class 1 contributions are payable in respect of earnings paid to an earner in a given week and, if so, the amount of the contributions—
- (a) all earnings paid to him or for his benefit in that week in respect of one or more employed earner’s employments under the same employer shall, except as may be provided by regulations, be aggregated and treated as a single payment of earnings in respect of one such employment; and
- (b) earnings paid to him or for his benefit in that week by different persons in respect of different employed earner’s employments shall in prescribed circumstances be aggregated and treated as a single payment of earnings in respect of one such employment;
and regulations may provide that the provisions of this sub-paragraph shall have effect in cases prescribed by the regulations as if for any reference to a week there were substituted a reference to a period prescribed by the regulations.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (7) Regulations may provide that where—
- (a) a person is entitled by virtue of subsection (1) above to a Category A or Category B retirement pension consisting only of the additional pension with no basic pension, and
- (b) that retirement pension, and any graduated retirement benefit to which he may be entitled, together amount to less than the prescribed rate,
that person’s entitlement as respects that retirement pension shall be satisfied either altogether or for a prescribed period by the making of a single payment of the prescribed amount.
- (8) Subsection (2) above only has effect where the employed earner’s death occurred on or after 11th April 1988.
- (9) References in this section to a Category A or Category B retirement pension do not include one to which Schedule 3, Part 1, paragraph 5A applies.
#### Exclusion of increase of benefit for failure to satisfy contribution condition
##### 61
- (1) A Category A or Category B retirement pension which is payable by virtue of section 60(1) above and a widowed mother’s allowance or widowed parent’s allowance which is so payable shall not be increased under section 47(1) above or under Part IV below ... if the pension or allowance contains no basic pension in consequence of a failure to satisfy a contribution condition.
- (2) Where a person is entitled to short-term incapacity benefit at a rate determined under section 30B(3) above and the retirement pension by reference to which the rate of the benefit is determined—
- (a) would have been payable only by virtue of section 60 above, and
- (b) would, in consequence of a failure to satisfy a contribution condition, have contained no basic pension,
the benefit shall not be increased under section 47(1) above or under Part IV below... .
### Graduated retirement benefit
#### Graduated retirement benefit
##### 62
- (1) So long as sections 35 and 36 of the National Insurance Act (Northern Ireland) 1966 (graduated retirement benefit) continue in force by virtue of regulations made under Schedule 3 to the Social Security (Consequential Provisions) Act 1975 or under Schedule 3 to the Consequential Provisions Act, regulations may make provision—
- (a) for amending section 35(2) of the National Insurance Act (Northern Ireland) 1966 (value of unit of graduated contributions) so that the value is the same for women as it is for men for replacing section 35(4) of that Act (increase of graduated retirement benefit in cases of deferred retirement) with provisions corresponding to those of paragraphs A1 to 3B and 7C of Schedule 5 to this Act;
- (aa) for amending section 35(7) of that Act (persons to be treated as receiving nominal retirement pension) so that where a person has claimed a Category A or Category B retirement pension but—
- (i) because of an election under section 54(1) above, or
- (ii) because he has withdrawn his claim for the pension,
he is not entitled to such a pension, he is not to be treated for the purposes of the preceding provisions of that section as receiving such a pension at a nominal weekly rate;
- (ab) for extending section 36 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to civil partners and their late civil partners and for that section (except subsection (5)) so to apply as it applies to women and their late husbands;
- (ac) for extending section 36 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to civil partners and their late civil partners who attain pensionable age before 6th April 2010 and for that section (except subsection (5)) so to apply as it applies to men and their late wives;
- (b) for extending section 36 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to men and their late wives and for that section (except subsection (5) so to apply as it applies to women and their late husbands;
- (c) for amending that section in order to make provisions corresponding to those of paragraphs 3C, 4(1) and (1A) and 7A to 7C of Schedule 5 to this Act enabling a widowed person or surviving civil partner to elect to receive a lump sum, rather than an increase in the weekly rate of retirement pension, in respect of the graduated retirement benefit of his or her deceased spouse or civil partner.
- (2) This section is without prejudice to any power to modify those sections conferred by Schedule 3 to the Consequential Provisions Act.
## Part III — Non-Contributory Benefits
#### Descriptions of non-contributory benefits
##### 63
Non-contributory benefits under this Part of this Act are of the following descriptions, namely—
- (a) attendance allowance;
- (7) Where any single payment of earnings is made in respect of two or more employed earner’s employments under different employers, liability for Class 1 contributions shall be determined by apportioning the payment to such one or more of the employers as may be prescribed, and treating a part apportioned to any employer as a separate payment of earnings by him.
- (8) Where earnings are aggregated under sub-paragraph (1)(b) above, liability (if any) for the secondary contribution shall be apportioned, in such manner as may be prescribed, between the secondary contributors concerned.
- (8A) Regulations under any provision of this paragraph shall be made by the Inland Revenue.
- (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Earnings not paid at normal intervals
##### 2
Regulations made by the Inland Revenue may, for the purposes of Class 1 contributions, make provision as to the intervals at which payments of earnings are to be treated as made.
### Method of paying Class 1 contributions
##### 3
- (1) Where earnings are paid to an employed earner and in respect of that payment liability arises for primary and secondary Class 1 contributions, the secondary contributor shall (except in prescribed circumstances), as well as being liable for any secondary contribution of his own, be liable in the first instance to pay also the earner’s primary contribution or a prescribed part of the earner’s primary contribution , on behalf of and to the exclusion of the earner; and for the purposes of this Act and the Administration Act contributions paid by the secondary contributor on behalf of the earner shall be taken to be contributions paid by the earner.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) A secondary contributor shall be entitled, subject to and in accordance with regulations, to recover from an earner the amount of any primary Class 1 contribution paid or to be paid by him on behalf of the earner; and, subject to sub-paragraphs (3A) to (5) below but notwithstanding any other provision in any enactment, regulations under this sub-paragraph shall provide for recovery to be made by deduction from the earner’s earnings, and for it not to be made in any other way.
- (3A) Sub-paragraph (3B) applies where a person (“*the employee*”) who is employed by a particular employer (“*the employer*”) receives earnings in a form other than money (“non-monetary earnings”) from the employer in a tax year.
- (3B) If and to the extent that regulations so provide, the employer may recover from the employee, in the prescribed manner, any primary Class 1 contributions paid or to be paid by him on the employee’s behalf in respect of those earnings.
- (4) Sub-paragraph (5) below applies in a case where—
- (a) a person (“the employee”) ceases in a particular tax year (“the cessation year”) to be employed by a particular employer (“the employer”); and
- (b) the employee receives from the employer in the cessation year, after the cessation of the employment, or in the next tax year non-monetary earnings.
- (5) If and to the extent that regulations so provide, the employer may recover from the employee in such manner as may be prescribed any primary Class 1 contributions paid or to be paid by him on the employee’s behalf in respect of—
- (a) the non-monetary earnings mentioned in sub-paragraph (4) above; ...
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (c) carer’s allowance ... ;
- (d) disability living allowance;
- (e) guardian’s allowance;
- (f) retirement pensions of the following categories—
- (i) Category C, payable to certain persons who were over pensionable age on 5th July 1948 and their wives and widows (with increase for adult ... dependants), and
- (ii) Category D, payable to persons over the age of 80;
- (g) age addition payable, in the case of persons over the age of 80, by way of increase of a retirement pension of any category or of a pension or allowance to which section 79(2) below applies.
### Attendance allowance
#### Entitlement
##### 64
- (1) A person shall be entitled to an attendance allowance if he is aged 65 or over, he is not entitled to the care component of a disability living allowance and he satisfies either—
- (a) the condition specified in subsection (2) below (“*the day attendance condition*”), or
- (b) the condition specified in subsection (3) below (“*the night attendance condition*”),
and prescribed conditions as to residence and presence in Northern Ireland.
- (2) A person satisfies the day attendance condition if he is so severely disabled physically or mentally that, by day, he requires from another person either—
- (a) frequent attention throughout the day in connection with his bodily functions, or
- (b) continual supervision throughout the day in order to avoid substantial danger to himself or others.
- (3) A person satisfies the night attendance condition if he is so severely disabled physically or mentally that, at night,—
- (a) he requires from another person prolonged or repeated attention in connection with his bodily functions, or
- (b) in order to avoid substantial danger to himself or others he requires another person to be awake for a prolonged period or at frequent intervals for the purpose of watching over him.
- (4) Circumstances may be prescribed in which a person is to be taken to satisfy or not to satisfy such of the conditions mentioned in subsections (2) and (3) above as may be prescribed.
#### Period and rate of allowance
##### 65
- (1) Subject to the following provisions of this Act, the period for which a person is entitled to an attendance allowance shall be—
- (a) a period throughout which he has satisfied or is likely to satisfy the day or the night attendance condition or both; and
- (b) a period preceded immediately, or within such period as may be prescribed, by one of not less than 6 months throughout which he satisfied, or is likely to satisfy, one or both of those conditions.
- (2) For the purposes of subsection (1) above a person who suffers from renal failure and is undergoing such form of treatment as may be prescribed shall, in such circumstances as may be prescribed, be deemed to satisfy or to be likely to satisfy the day or the night attendance condition or both.
- (3) The weekly rate of the attendance allowance payable to a person for any period shall be the higher rate specified in Schedule 4, Part III, paragraph 1, if both as regards that period and as regards the period of 6 months mentioned in subsection (1)(b) above he has satisfied or is likely to satisfy both the day and the night attendance conditions, and shall be the lower rate in any other case.
- (4) A person shall not be entitled to an attendance allowance for any period preceding the date on which he makes, or is treated as making, a claim for it.
- (5) Notwithstanding anything in subsection (4) above, provision may be made by regulations for a person to be entitled to an attendance allowance for a period preceding the date on which he makes or is treated as making a claim for it if such an allowance has previously been paid to or in respect of him.
- (6) Except in so far as regulations otherwise provide and subject to section 66(1) below—
- (a) a claim for an attendance allowance may be made during the period of 6 months immediately preceding the period for which the person to whom the claim relates is entitled to the allowance; and
- (b) an award may be made in pursuance of a claim so made, subject to the condition that, throughout that period of 6 months, that person satisfies—
- (i) both the day and the night attendance conditions, or
- (ii) if the award is at the lower rate, one of those conditions.
- (7) A person to whom either Regulation (EC) No 1408/71 or Regulation (EC) No 883/2004 applies shall not be entitled to an attendance allowance for a period unless during that period the United Kingdom is competent for payment of sickness benefits in cash to the person for the purposes of Chapter 1 of Title III of the Regulation in question.
#### Attendance allowance for the terminally ill
##### 66
- (1) If a terminally ill person makes a claim expressly on the ground that he is such a person, then—
- (a) he shall be taken—
- (i) to satisfy, or to be likely to satisfy, both the day attendance condition and the night attendance condition for so much of the period for which he is terminally ill as does not fall before the date of the claim; and
- (ii) to have satisfied those conditions for the period of 6 months immediately preceding the date of the claim or, if later, the first date on which he is terminally ill (so however that no allowance shall be payable by virtue of this sub-paragraph for any period preceding that date); and
- (b) the period for which he is entitled to attendance allowance shall be so much of the period for which he is terminally ill as does not fall before the date of the claim.
- (2) For the purposes of subsection (1) above—
- (a) a person is “*terminally ill*” at any time if at that time he suffers from a progressive disease and his death in consequence of that disease can reasonably be expected within 6 months; and
- (b) where a person purports to make a claim for an attendance allowance by virtue of that subsection on behalf of another, that other shall be regarded as making the claim, notwithstanding that it is made without his knowledge or authority.
#### Exclusions by regulation
##### 67
- (1) Regulations may provide that, in such circumstances, and for such purposes as may be prescribed, a person who is, or is treated under the regulations as, undergoing treatment for renal failure in a hospital or other similar institution otherwise than as an in-patient shall be deemed not to satisfy or to be unlikely to satisfy the day attendance condition or the night attendance condition, or both of them.
- (2) Regulations may provide that an attendance allowance shall not be payable in respect of a person for a period when he is a resident of a care home in circumstances in which any of the costs of any qualifying services provided for him are borne out of public or local funds under a specified enactment.
- (3) The reference in subsection (2) above to a care home is to an establishment that provides accommodation together with nursing or personal care.
- (4) The following are qualifying services for the purposes of subsection (2) above—
- (a) accommodation,
- (b) board, and
- (c) personal care.
- (5) The reference in subsection (2) above to a specified enactment is to an enactment which is, or is of a description, specified for the purposes of that subsection by regulations.
- (6) The power to specify an enactment for the purposes of subsection (2) above includes power to specify it only in relation to its application for a particular purpose.
### Severe disablement allowance
#### Entitlement and rate
##### 68
...
- (6) Regulations under any provision of this paragraph shall be made by the Inland Revenue.
### General provisions as to Class 1 contributions
##### 4
Regulations made by the Inland Revenue may, in relation to Class 1 contributions, make provision—
- (a) for calculating the amounts payable according to a scale prepared from time to time by the Inland Revenue or otherwise adjusting them so as to avoid fractional amounts or otherwise facilitate computation;
- (b) for requiring that the liability in respect of a payment made in a tax week, in so far as the liability depends on any conditions as to a person’s age or retirement, shall be determined as at the beginning of the week or as at the end of it;
- (c) for securing that liability is not avoided or reduced by a person following in the payment of earnings any practice which is abnormal for the employment in respect of which the earnings are paid; and
- (d) without prejudice to sub-paragraph (c) above, for enabling the Inland Revenue, where they are satisfied as to the existence of any practice in respect of the payment of earnings whereby the incidence of Class 1 contributions is avoided or reduced by means of irregular or unequal payments, to give directions for securing that such contributions are payable as if that practice were not followed.
### Class 1A contributions
##### 5
Regulations made by the Inland Revenue may—
- (a) make provision for calculating the amount of Class 1A contributions so as to avoid fractional amounts;
- (b) modify section 10 above in relation to cases where something is provided or made available by reason of two or more employed earner’s employments under different employers.
### Power to combine collection of contributions with tax
##### 6
- (1) Regulations made by the Inland Revenue may—
- (a) provide for Class 1, Class 1A, Class 1B or Class 2 contributions to be paid, accounted for and recovered in a similar manner to income tax in relation to which PAYE regulations have effect;
- (b) apply or extend with or without modification in relation to such contributions any of the provisions of the Income Tax Acts or of PAYE regulations;
- (c) make provision for the appropriation of the payments made by any person between his liabilities in respect of income tax and contributions.
- (2) Without prejudice to the generality of sub-paragraph (1) above, the provision that may be made by virtue of paragraph (a) of that sub-paragraph includes in relation to Class 1 , Class 1A or Class 1B contributions—
- (a) provision for requiring the payment of interest on sums due in respect of Class 1 or Class 1A contributions which are not paid by the due date, for determining the date (being, in the case of Class 1 contributions, not less than 14 days after the end of the tax year in respect of which the sums are due) from which such interest is to be calculated and for enabling the repayment or remission of such interest;
- (b) provision for requiring the payment of interest on sums due in respect of Class 1 or Class 1A contributions which fall to be repaid and for determining the date . . . from which such interest is to be calculated;
- (c) provision for, or in connection with, the imposition and recovery of penalties in relation to any returns required to be made which relate to Class 1 or Class 1A contributions, but subject to sub-paragraph (7) and paragraph 7 below;
and any reference to contributions or income tax in paragraph (b) or (c) of sub-paragraph (1) above shall be construed as including a reference to any interest or penalty in respect of contributions or income tax, as the case may be.
- (3) The rate of interest applicable for any purpose of this paragraph shall be—
- (a) the rate from time to time prescribed for that purpose under section 178 of the Finance Act 1989 for the purpose of any enactment (whether or not extending to Northern Ireland) if prescribed by regulations made by virtue of this paragraph; or
- (b) such other rate as may be prescribed by such regulations.
- (4) Where—
- (a) a decision relating to contributions falls to be made under or by virtue of Article 7, 9 or 10 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999; and
- (b) the decision will affect a person’s liability for, or the amount of, any interest due in respect of those contributions, regulations under sub-paragraph (1) above shall not require any such interest to be paid until the decision has been made.
- (4A) Regulations under sub-paragraph (1) above shall not require the payment of interest on a sum due in respect of a Class 1B contribution if a relevant tax appeal has been brought but not finally determined; and “a relevant tax appeal” means an appeal against a determination as to the amount of income tax in respect of which the person liable to pay the Class 1B contribution is accountable in accordance with the relevant PAYE settlement agreement.
- (4B) Interest required to be paid, by virtue of sub-paragraph (2)(a) or (b) above, by regulations under sub-paragraph (1) above shall be paid without any deduction of income tax and shall not be taken into account in computing any income, profits or losses for any tax purposes.
- (4C) Interest payable under section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC) on sums due in respect of Class 1 contributions is not to be taken into account in computing any income, profits or losses for any tax purposes.
- (5) The Secretary of State may by regulations made with the concurrence of the Inland Revenue make such provision as he considers expedient in consequence of any provision made by or under section 4A, 155A or 163 above.
- (6) Provision made in regulations under sub-paragraph (5) above may in particular require the inclusion—
- (a) in returns, certificates and other documents; or
- (b) in any other form of record;
which the regulations require to be kept or produced or to which those regulations otherwise apply, of such particulars relating to relevant payments or benefits within the meaning of section 4A above or (as the case may be) to statutory sick pay, statutory maternity pay or deductions or payments made by virtue of section 163(1) above as may be prescribed by those regulations.
- (7) Section 98 of the Taxes Management Act 1970 shall apply in relation to regulations made under sub-paragraph (1) or (5) as it applies in relation to PAYE regulations.
- (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Special penalties in the case of certain returns
##### 7
- (1) This paragraph applies where regulations under sub-paragraph (1) of paragraph 6 above make provision requiring any return which is to be made in accordance with a specified provision of regulations under that sub-paragraph (the “*contributions return*”) to be made—
- (a) at the same time as any specified return required to be made in accordance with a provision of PAYE regulations or regulations made under section 70(1)(a) or 71 (sub-contractors) of the Finance Act 2004 to which section 98A of the Taxes Management Act 1970 applies (the “*tax return*”); or
- (b) if the circumstances are such that the return mentioned in paragraph (a) above does not fall to be made, at a time defined by reference to the time for making that return, had it fallen to be made;
and, in a case falling within paragraph (b) above, any reference in the following provisions of this paragraph to the tax return shall be construed as a reference to the return there mentioned.
- (2) Where this paragraph applies, regulations under paragraph 6(1) above may provide that section 98A of the Taxes Management Act 1970 (penalties for late, fraudulent or negligent returns) shall apply in relation to any specified provision of regulations in accordance with which the contributions return is required to be made; and where they so provide then, subject to the following provisions of this paragraph—
- (a) that section shall apply in relation to the contributions return as it applies in relation to the tax return; and
- (b) sections 100 to 100D and 102 to 105 of that Act shall apply in relation to a penalty under section 98A of that Act to which a person is liable by virtue of this sub-paragraph as they apply in relation to any other penalty under that section.
- (3) Where a person has been required to pay a penalty under paragraph (a) of subsection (2) of section 98A of that Act (first 12 months’ default) in consequence of a failure in respect of a tax return, he shall not also be required to pay a penalty under that paragraph in respect of any failure in respect of the associated contributions return.
- (4) In any case where—
- (a) a person is liable to a penalty under subsection (2)(b) or (4) of that section (tax-related penalties) in respect of both a tax return and its associated contributions return, and
- (b) an officer of the Inland Revenue authorised for the purposes of section 100 of that Act has determined that a penalty is to be imposed under that provision in respect of both returns,
the penalty so imposed shall be a single penalty of an amount not exceeding the limit determined under sub-paragraph (5) below.
- (5) The limit mentioned in sub-paragraph (4) above is an amount equal to the sum of—
- (a) the maximum penalty that would have been applicable under subsection (2)(b) or (4) of section 98A of that Act (as the case may be) for a penalty in relation to the tax return only; and
- (b) the maximum penalty that would have been so applicable in relation to the associated contributions return only.
- (6) So much of any single penalty imposed by virtue of sub-paragraph (4) above as is recovered by the Inland Revenue shall, after the deduction of any administrative costs of the Inland Revenue attributable to its recovery, for the purposes of making any payment into the National Insurance Fund be apportioned between income tax and contributions in the ratio T:C, where—
- T is the maximum penalty that could have been imposed under the provision in question in relation to the tax return only; and
- C is the maximum penalty that could have been so imposed in relation to the associated contributions return only.
- (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (8) Sub-paragraph (6) above shall have effect notwithstanding any provision which treats a penalty under section 98A of that Act as if it were tax charged in an assessment and due and payable.
- (9) In the application of section 98A of that Act by virtue of this paragraph, any reference to a year of assessment shall be construed, in relation to a contributions return, as a reference to the tax year corresponding to that year of assessment.
- (10) In the application of section 100D of that Act (court proceedings for penalties in cases of fraud) by virtue of this paragraph—
- (a) subsection (2) shall have effect with the omission of the words “England, Wales or” and paragraphs (a) and (b); and
- (b) subsection (3) shall have effect with the omission of the words from “instituted in England and Wales” to “and any such proceedings” and the substitution for “that Part of that Act” of “ Part II of the Crown Proceedings Act 1947 ”.
- (11) In the application of section 103 of that Act (time limit for recovery) by virtue of this paragraph—
- (a) any reference in subsection (1) to tax shall be taken to include a reference to Class 1 , Class 1A and Class 1B contributions;
- (b) any penalty by virtue of sub-paragraph (4) above shall be regarded as a penalty in respect of the tax return in question; and
- (c) where, by virtue of subsection (2) (death), subsection (1)(b) does not apply in relation to a penalty under section 98A(2)(b) or (4) of that Act in respect of a tax return, it shall also not apply in relation to a penalty so imposed in respect of the associated contributions return.
- (12) A penalty under section 98A of that Act as it applies by virtue of this paragraph shall not be imposed where—
- (a) a decision relating to contributions falls to be made under or by virtue of Article 7, 9 or 10 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, and has not yet been made; and
- (b) the decision will affect a person’s liability for the penalty, or the amount of it.
- (13) For the purposes of this paragraph—
- (a) “*contributions return*” and “*tax return*” shall be construed in accordance with sub-paragraph (1) above; and
- (b) a contributions return and a tax return are “*associated*” if the contributions return is required to be made—
- (i) at the same time as the tax return, or
- (ii) where sub-paragraph (1)(b) above applies, at a time defined by reference to the time for making the tax return.
### General regulation - making powers
##### 8
- (1) The appropriate authority may by regulations provide—
- (a) for requiring persons to maintain, in such form and manner as may be prescribed, records—
- (i) of the earnings paid by them to and in respect of earners, and
- (ii) of the contributions paid or payable in respect of earnings so paid,
for the purpose of enabling the incidence of liability for contributions of any class to be determined, and to retain the records for so long as may be prescribed;
- (aa) for requiring persons to maintain, in such form and manner as may be prescribed, records of such matters as may be prescribed for purposes connected with the employment allowance provisions (within the meaning of the National Insurance Contributions Act 2014), and to retain the records for so long as may be prescribed;
- (b) for requiring persons to maintain, in such form and manner as may be prescribed, records of such matters as may be prescribed for the purpose of enabling the incidence of liability for Class 1A or Class 1B contributions to be determined, and to retain the records for so long as may be prescribed;
- (c) for treating primary Class 1 contributions, when payable on the primary contributor’s behalf by the secondary contributor, but not paid, as actually paid where the failure to pay is shown not to have been with the consent or connivance of, or attributable to any negligence on the part of, the primary contributor and, in the case of contributions so treated, for treating them also as paid at a prescribed time or in respect of a prescribed period;
- (ca) for requiring a secondary contributor to notify a person to whom any of his liabilities are transferred by an election under paragraph 3B above of—
- (i) any transferred liability that arises;
- (ii) the amount of any transferred liability that arises; and
- (iii) the contents of any notice of withdrawal by the Inland Revenue of any approval that relates to that election;
- (d) for treating, for the purpose of any entitlement to benefit, contributions paid at or after any prescribed time as paid at some other time (whether earlier or later) or, in the case of contributions paid after the due date for payment, or at such later date as may be prescribed, as not having been paid;
- (e) for enabling contributions to be treated as paid in respect of a tax year earlier or later than that in respect of which they were actually paid;
- (f) for treating (for the purposes of Class 2 contributions) a week which falls partly in one, and partly in another, tax year as falling wholly within one or the other of those tax years;
- (g) for treating contributions of the wrong class, or at the wrong rate, or of the wrong amount, as paid on account of contributions properly payable (notwithstanding section 14 above, in the case of Class 3 contributions) or as paid (wholly or in part) in discharge of a liability for a contributions equivalent premium;
- (h) for the repayment, in prescribed cases, of the whole or a prescribed part of any contributions paid by reference to earnings which have become repayable;
- (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (ia) for the repayment, in prescribed cases, of the whole or a prescribed part of a Class 1A or of a Class 1B contribution;
- (j) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (k) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (l) without prejudice to paragraph (g) above, for enabling—
- (i) the whole or part of any payment of secondary Class 1 contributions to be treated as a payment of Class 1A contributions or a Class 1B contribution;
- (ii) the whole or part of any payment of Class 1A contributions to be treated as a payment of secondary Class 1 contributions , a Class 1B contribution or Class 2 contributions;
- (iia) the whole or part of anypayment of a Class 1Bcontribution to be treated as a payment of secondary Class 1 contributions, Class 1A contributions or Class 2 contributions;
- (iii) the whole or part of any payment of Class 2 contributions to be treated as a payment of secondary Class 1 contributions , Class 1A contributions or a Class 1B contribution;
- (m) for the return of the whole or any prescribed part of any contributions paid either in error or in such circumstances that, under any provision of Part I of this Act or of regulations, they fall to be repaid;
- (n) for treating a person as being an employed earner, notwithstanding that his employment is outside Northern Ireland;
- (o) for treating a person’s employment as continuing during periods of holiday, unemployment or incapacity for work and in such other circumstances as may be prescribed;
- (p) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (q) for any other matters incidental to the payment, collection or return of contributions.
- (1A) In sub-paragraph (1), “the appropriate authority” means the Treasury, except that, in relation to—
- (a) provision made by virtue of paragraph (d) of that sub-paragraph, and
- (b) provision made by virtue of paragraph (q) of that sub-paragraph in relation to the matters referred to in paragraph (d),
it means the Department acting with the concurrence of the Inland Revenue.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 9
The Treasury may by regulations provide that—
- (a) for the purpose of determining whether a contribution is payable in respect of any person, or
- (b) for determining the amount or rate of any contribution,
he is to be treated as having attained at the beginning of a week, or as not having attained until the end of a week, any age which he attains during the course of that week.
### Sickness payments counting as remuneration
##### 10
- (1) The Treasury may by regulations make provision as to the manner in which, and the person through whom, any sickness payment which, by virtue of section 4(1) above, is to be treated as remuneration derived from employed earner’s employment is to be made.
- (2) In any case where regulations made under sub-paragraph (1) above have the effect of requiring a registered friendly society (within the meaning of the Friendly Societies Act 1974) to make amendments to its rules, the amendments may, notwithstanding any provision of those rules, be made in accordance with the procedure prescribed by regulations made by the Chief Registrar of Friendly Societies for the purposes of this paragraph.
- (3) The power conferred by sub-paragraph (2) above on the Chief Registrar of Friendly Societies to make regulations shall be exercisable by statutory instrument, and—
- (a) the Statutory Instruments Act 1946 shall apply to that power as if the Chief Registrar were a Minister of the Crown, and
- (b) section 171(3) to (5) above shall apply to those regulations as they apply to regulations made by the Department.
## SCHEDULE 2
### Interpretation
##### 1
In this Schedule—
- (a) “*the Act of 1988*” means the Income and Corporation Taxes Act 1988;
- (ab) “*ITTOIA 2005*” means the Income Tax (Trading and Other Income) Act 2005;
- (ac) “*ITA 2007*” means the Income Tax Act 2007;
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (c) “*year*” means year of assessment within the meaning of the Income Tax Acts (see section 989 of ITA 2007).
### Method of computing profits or gains
##### 2
Subject to the following paragraphs, Class 4 contributions shall be payable in respect of the full amount of all profits—
- (a) which are the profits of any relevant trade, profession or vocation which is not carried on wholly outside the United Kingdom, and
- (b) which are chargeable to income tax under Chapter 2 of Part 2 of ITTOIA 2005.
### Reliefs
##### 3
- (1) For the purposes of computing the amount of profits ... in respect of which Class 4 contributions are payable, relief shall be available under, and in the manner provided by, the following provisions of ITA 2007—
- (a) sections 64 and 72 (set-off of trade losses against general income), but only where loss arises from activities the profits ... of which would be brought into computation for the purposes of Class 4 contributions;
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (c) section 83 (carry-forward of loss against subsequent profits); and
- (d) section 89 (carry-back of terminal losses).
- (2) The following relief provisions ... shall not apply, that is to say—
- (a) Chapter I of Part VII of the Act of 1988 and Chapters 2 and 3 of Part 3 and sections 457, 458 and 459 of ITA 2007 (personal reliefs);
- (b) section 383 of ITA 2007 (relief for payment of interest);
- (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (d) sections 88 and 94 of ITA 2007 (treatment of interest as a loss for purposes of carry-forward or carry-back);
- (f) sections 619 and 620 (premiums or other consideration under annuity contracts and trust schemes).
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) Where in the year 1990-1991 or any subsequent year of assessment for which a person claims and is allowed relief by virtue of sub-paragraph (1) above there falls to be made in computing his net income for income tax purposes a deduction in respect of any loss in any relevant trade, profession or vocation—
- (a) the amount of the deduction shall, as far as may be, be treated for the purpose of the charge to Class 4 contributions as reducing the person’s profits ... for that year of any relevant trade, profession or vocation, and
- (b) any excess shall be treated for that purpose as reducing such profits ... for subsequent years (being deducted as far as may be from those of the immediately following year, whether or not the person claims or is entitled to claim relief under this paragraph for that year, and, so far as it cannot be so deducted, then from those of the next year, and so on).
- (5) Relief shall be allowed, in respect of—
- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) payments under section 383 of ITA 2007 (relief for payment of interest), being payments for which relief from income tax is or can be given,
- (c) payments from which a sum representing income tax must be deducted under—
- (i) section 900(2) of ITA 2007 (commercial payments made by individuals),
- (ii) section 903(5) of that Act (patent royalties), or
- (iii) section 906(5) of that Act (certain royalties etc where usual place of abode of owner is abroad),
- (d) so much of any payment from which a sum representing income tax must be deducted under section 910(2) of ITA 2007 (proceeds of a sale of patent rights: payments to non-UK residents) as is equal to the amount referred to in that provision as “the chargeable amount”, or
- (e) a payment from which a sum representing income tax must be deducted as a result of a direction under section 944(2) of ITA 2007 (tax avoidance: certain payments to non-UK residents),
so far as the payment is incurred wholly or exclusively for the purposes of any relevant trade, profession or vocation, by way of deduction from or set-off against profits ... chargeable to Class 4 contributions for the year in which the payments are made; and, in the case of any insufficiency of the profits ... of that year, the payments shall be carried forward and deducted from or set off against the profits ... of any subsequent year (being deducted or set off as far as may be from or against the profits ... of the immediately following year, whether or not relief can be claimed under this paragraph for that year, and so far as it cannot be so deducted, from or against those of the next year, and so on).
### Partnerships
##### 4
- (1) Where a trade or profession is carried on by two or more persons jointly, the liability of any one of them in respect of Class 4 contributions shall arise in respect of his share of the profits ... of that trade or profession (so far as immediately derived by him from carrying it on); and for this purpose his share shall be aggregated with his share of the profits ... of any other trade, profession or vocation (so far as immediately derived by him from carrying it on or exercising it).
- (2) Where sub-paragraph (1) above applies, the Class 4 contributions for which a person is liable in respect of the profits ... of the trade or profession carried on jointly (aggregated, where appropriate, as mentioned in that sub-paragraph) shall be charged on him separately.
### Trustees, etc.
##### 5
In any circumstances in which apart from this paragraph a person would—
- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) by virtue of section 8 of ITTOIA 2005 be assessed and charged to Class 4 contributions in respect of profits ... received or receivable by him in the capacity of trustee,
such contributions shall not be payable either by him or by any other person.
### Other provisions
##### 6
- (1) Section 86 of the Taxes Management Act 1970 (interest on overdue tax) shall apply in relation to any amount due in respect of Class 4 contributions as it applies in relation to income tax; and section 824 of the Act of 1988 (repayment supplements) shall, with the necessary modifications, apply in relation to Class 4 contributions as it applies in relation to income tax.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 7
Where an assessment has become final and conclusive for the purposes of income tax for any year, that assessment shall also be final and conclusive for the purposes of computing liability for Class 4 contributions; and no allowance or adjustment of liability, on the ground of diminution of income or loss, shall be taken into account in computing profits ... chargeable to Class 4 contributions unless that allowance or adjustment has previously been made on an application under the special provisions of the Income Tax Acts relating to it, or falls to be allowed under paragraph 3(5) of this Schedule.
##### 8
The provisions of Part V of the Taxes Management Act 1970 (appeals, etc.) shall apply with the necessary modifications in relation to Class 4 contributions as they apply in relation to income tax; but nothing in this Schedule affects the extent to which the Income Tax Acts apply with respect to any decision falling to be made—
- (a) under subsection (1) of section 17 above or subsection (1) of section 17 of the Northern Ireland Contributions and Benefits Act as to whether by regulations under that subsection a person is excepted from liability for Class 4 contributions, or his liability is deferred; or
- (b) under regulations made by virtue of section 17(3) or (4) or 18 above or section 17(3) or (4) or 18 of the Northern Ireland Contributions and Benefits Act.
### ...
##### 9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Severe disablement allowance: age related addition
##### 69
### Carer’s allowance
#### Invalid care allowance
##### 70
- (1) A person shall be entitled to a carer’s allowance for any day on which he is engaged in caring for a severely disabled person if—
- (a) he is regularly and substantially engaged in caring for that person;
- (b) he is not gainfully employed; and
- (c) the severely disabled person is either such relative of his as may be prescribed or a person of any such other description as may be prescribed.
- (1A) A person who was entitled to an allowance under this section immediately before the death of the severely disabled person referred to in subsection (1) above shall, notwithstanding that he is no longer engaged in caring for a severely disabled person and the requirements of paragraphs (a) and (c) of that subsection are no longer satisfied, continue to be entitled to it until –
- (a) the end of the week in which he ceases to satisfy any other requirement as to entitlement to the allowance; or
- (b) the expiry of the period of 8 weeks beginning with the Sunday following the death (or beginning with the date of death if the death occurred on a Sunday),
whichever first occurs.
- (2) In this section, “*severely disabled person*” means a person in respect of whom there is payable either an attendance allowance or a disability living allowance by virtue of entitlement to the care component at the highest or middle rate or armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517) or such other payment out of public funds on account of his need for attendance as may be prescribed.
- (3) A person shall not be entitled to an allowance under this section if he is under the age of 16 or receiving full-time education.
- (4) A person shall not be entitled to an allowance under this section unless he satisfies prescribed conditions as to residence or presence in Northern Ireland.
- (4A) A person to whom either Regulation (EC) No 1408/71 or Regulation (EC) No 883/2004 applies shall not be entitled to an allowance under this section for a period unless during that period the United Kingdom is competent for payment of sickness benefits in cash to the person for the purposes of Chapter 1 of Title III of the Regulation in question.
- (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (7) No person shall be entitled for the same day to more than one allowance under this section; and where, apart from this subsection, two or more persons would be entitled for the same day to such an allowance in respect of the same severely disabled person, one of them only shall be entitled and that shall be such one of them—
- (a) as they may jointly elect in the prescribed manner, or
- (b) as may, in default of such an election, be determined by the Department in its discretion.
- (8) Regulations may prescribe the circumstances in which a person is or is not to be treated for the purposes of this section as engaged, or regularly and substantially engaged, in caring for a severely disabled person, as gainfully employed or as receiving full-time education.
- (9) A carer’s allowance shall be payable at the weekly rate specified in Schedule 4, Part III, paragraph 4.
- (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Disability living allowance
#### Disability living allowance
##### 71
- (1) Disability living allowance shall consist of a care component and a mobility component.
- (2) A person’s entitlement to a disability living allowance may be an entitlement to either component or to both of them.
- (3) A person may be awarded either component for a fixed period or for an indefinite period, but if his award of a disability living allowance consists of both components, he may not be awarded the components for different fixed periods.
- (4) The weekly rate of a person’s disability living allowance for a week for which he has only been awarded one component is the appropriate weekly rate for that component as determined in accordance with this Act or regulations under it.
- (5) The weekly rate of a person’s disability living allowance for a week for which he has been awarded both components is the aggregate of the appropriate weekly rates for the two components as so determined.
- (6) A person shall not be entitled to a disability living allowance unless he satisfies prescribed conditions as to residence and presence in Northern Ireland.
#### The care component
##### 72
- (1) Subject to the provisions of this Act, a person shall be entitled to the care component of a disability living allowance for any period throughout which—
- (a) he is so severely disabled physically or mentally that—
- (i) he requires in connection with his bodily functions attention from another person for a significant portion of the day (whether during a single period or a number of periods); or
- (ii) he cannot prepare a cooked main meal for himself if he has the ingredients;
- (b) he is so severely disabled physically or mentally that, by day, he requires from another person—
- (i) frequent attention throughout the day in connection with his bodily functions; or
- (ii) continual supervision throughout the day in order to avoid substantial danger to himself or others; or
- (c) he is so severely disabled physically or mentally that, at night,—
- (i) he requires from another person prolonged or repeated attention in connection with his bodily functions; or
- (ii) in order to avoid substantial danger to himself or others he requires another person to be awake for a prolonged period or at frequent intervals for the purpose of watching over him.
- (1A) In its application to a person in relation to so much of a period as falls before the day on which he reaches the age of 16, subsection (1) above has effect subject to the following modifications—
- (a) the condition mentioned in subsection (1)(a)(ii) above shall not apply, and
- (b) none of the other conditions mentioned in subsection (1) above shall be taken to be satisfied unless—
- (i) he has requirements of a description mentioned in the condition substantially in excess of the normal requirements of persons of his age, or
- (ii) he has substantial requirements of such a description which younger persons in normal physical and mental health may also have but which persons of his age and in normal physical and mental health would not have.
- (2) Subject to the following provisions of this section, a person shall not be entitled to the care component of a disability living allowance unless—
- (a) throughout—
- (i) the period of 3 months immediately preceding the date on which the award of that component would begin; or
- (ii) such other period of 3 months as may be prescribed,
he has satisfied or is likely to satisfy one or other of the conditions mentioned in subsection (1)(a) to (c) above; and
- (b) he is likely to continue to satisfy one or other of those conditions throughout—
- (i) the period of 6 months beginning with that date; or
- (ii) (if his death is expected within the period of 6 months beginning with that date) the period so beginning and ending with his death.
- (2A) The modifications mentioned in subsection (1A) above shall have effect in relation to the application of subsection (1) above for the purposes of subsection (2) above, but only—
- (a) in the case of a person who is under the age of 16 on the date on which the award of the care component would begin, and
- (b) in relation to so much of any period mentioned in subsection (2) above as falls before the day on which he reaches the age of 16.
- (3) Three weekly rates of the care component shall be prescribed.
- (4) The weekly rate of the care component payable to a person for each week in the period for which he is awarded that component shall be—
- (a) the highest rate, if he falls within subsection (2) above by virtue of having satisfied or being likely to satisfy both the conditions mentioned in subsection (1)(b) and (c) above throughout both the period mentioned in paragraph (a) of subsection (2) above and that mentioned in paragraph (b) of that subsection;
- (b) the middle rate, if he falls within that subsection by virtue of having satisfied or being likely to satisfy one or other of those conditions throughout both those periods; and
- (c) the lowest rate in any other case.
- (5) For the purposes of this section, a person who is terminally ill, as defined in section 66(2) above, and makes a claim expressly on the ground that he is such a person, shall (notwithstanding subsection (1A)(b) above) be taken—
- (a) to have satisfied the conditions mentioned in subsection (1)(b) and (c) above for the period of 3 months immediately preceding the date of the claim, or, if later, the first date on which he is terminally ill (so however that the care component shall not be payable by virtue of this paragraph for any period preceding that date); and
- (b) to satisfy or to be likely to satisfy those conditions for so much of the period for which he is terminally ill as does not fall before the date of the claim.
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (7) Subject to subsection (5) above, circumstances may be prescribed in which a person is to be taken to satisfy or not to satisfy such of the conditions mentioned in subsection (1)(a) to (c) above as may be prescribed.
- (7A) Subsection (1A) above has effect subject to regulations made under subsection (7) above (except as otherwise prescribed).
- (7B) A person to whom either Regulation (EC) No 1408/71 or Regulation (EC) No 883/2004 applies shall not be entitled to the care component of a disability living allowance for a period unless during that period the United Kingdom is competent for payment of sickness benefits in cash to the person for the purposes of Chapter 1 of Title III of the Regulation in question.
- (8) Regulations may provide that no amount in respect of a disability living allowance which is attributable to entitlement to the care component shall be payable in respect of a person for a period when he is a resident of a care home in circumstances in which any of the costs of any qualifying services provided for him are borne out of public or local funds under a specified enactment.
- (9) The reference in subsection (8) above to a care home is to an establishment that provides accommodation together with nursing or personal care.
- (10) The following are qualifying services for the purposes of subsection (8) above—
- (a) accommodation,
- (b) board, and
- (c) personal care.
- (11) The reference in subsection (8) above to a specified enactment is to an enactment which is, or is of a description, specified for the purposes of that subsection by regulations.
- (12) The power to specify an enactment for the purposes of subsection (8) above includes power to specify it only in relation to its application for a particular purpose.
#### The mobility component
##### 73
- (1) Subject to the provisions of this Act, a person shall be entitled to the mobility component of a disability living allowance for any period in which he is over the relevant age and throughout which—
- (a) he is suffering from physical disablement such that he is either unable to walk or virtually unable to do so;
- (ab) he falls within subsection (1AB) below;
- (b) he does not fall within that subsection but does fall within subsection (2) below;
- (c) he falls within subsection (3) below; or
- (d) he is able to walk but is so severely disabled physically or mentally that, disregarding any ability he may have to use routes which are familiar to him on his own, he cannot take advantage of the faculty out of doors without guidance or supervision from another person most of the time.
- (1A) In subsection (1) above “the relevant age” means—
- (a) in relation to the conditions mentioned in paragraph (a), (ab), (b) or (c) of that subsection, the age of 3;
- (b) in relation to the conditions mentioned in paragraph (d) of that subsection, the age of 5.
- (1AB) A person falls within this subsection if—
- (a) he has such severe visual impairment as may be prescribed; and
- (b) he satisfies such other conditions as may be prescribed.
- (2) A person falls within this subsection if—
- (a) he is both blind and deaf; and
- (b) he satisfies such other conditions as may be prescribed.
- (3) A person falls within this subsection if—
- (a) he is severely mentally impaired; and
- (b) he displays severe behavioural problems; and
- (c) he satisfies both the conditions mentioned in section 72(1)(b) and (c) above.
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4A) In its application to a person in relation to so much of a period as falls before the day on which he reaches the age of 16, subsection (1) above has effect subject to the modification that the condition mentioned in paragraph (d) of that subsection shall not be taken to be satisfied unless—
- (a) he requires substantially more guidance or supervision from another person than persons of his age in normal physical and mental health would require, or
- (b) persons of his age in normal physical and mental health would not require such guidance or supervision.
- (5) ... circumstances may be prescribed in which a person is to be taken to satisfy or not to satisfy a condition mentioned in subsection (1)(a) or (d) or subsection (2)(a) above.
- (5A) Subsection (4A) above has effect subject to regulations made under subsection (5) above (except as otherwise prescribed).
- (6) Regulations shall specify the cases which fall within subsection (3)(a) and (b) above.
- (7) A person who is to be taken for the purposes of section 72 above to satisfy or not to satisfy a condition mentioned in subsection (1)(b) or (c) of that section is to be taken to satisfy or not to satisfy it for the purposes of subsection (3)(c) above.
- (8) A person shall not be entitled to the mobility component for a period unless during most of that period his condition will be such as permits him from time to time to benefit from enhanced facilities for locomotion.
- (9) A person shall not be entitled to the mobility component of a disability living allowance unless—
- (a) throughout—
- (i) the period of 3 months immediately preceding the date on which the award of that component would begin; or
- (ii) such other period of 3 months as may be prescribed,
he has satisfied or is likely to satisfy one or other of the conditions mentioned in subsection (1)(a) to (d) above; and
- (b) he is likely to continue to satisfy one or other of those conditions throughout—
- (i) the period of 6 months beginning with that date; or
- (ii) (if his death is expected within the period of 6 months beginning with that date) the period so beginning and ending with his death.
- (9A) The modifications mentioned in subsection (4A) above shall have effect in relation to the application of subsection (1) above for the purposes of subsection (9) above, but only—
- (a) in the case of a person who is under the age of 16 on the date on which the award of the mobility component would begin, and
- (b) in relation to so much of any period mentioned in subsection (9) above as falls before the day on which he reaches the age of 16.
- (10) Two weekly rates of the mobility component shall be prescribed.
- (11) The weekly rate of the mobility component payable to a person for each week in the period for which he is awarded that component shall be—
- (a) the higher rate, if he falls within subsection (9) above by virtue of having satisfied or being likely to satisfy one or other of the conditions mentioned in subsection (1)(a), (ab), (b) and (c) above throughout both the period mentioned in paragraph (a) of subsection (9) above and that mentioned in paragraph (b) of that subsection; and
- (b) the lower rate in any other case.
- (12) For the purposes of this section in its application to a person who is terminally ill, as defined in section 66(2) above, and who makes a claim expressly on the ground that he is such a person—
- (a) subsection (9)(a) above shall be omitted; and
- (b) subsection (11)(a) above shall have effect as if for the words from “both” to “subsection”, in the fourth place where it occurs, there were substituted the words “ the period mentioned in subsection (9)(b) above ”.
- (13) Regulations may prescribe cases in which a person who has the use—
- (a) of an invalid carriage or other vehicle provided under Article 30(1) of the Health and Personal Social Services (Northern Ireland) Order 1972 or provided by the Secretary of State under section 5(2)(a) of the National Health Service Act 1977 and Schedule 2 to that Act or under section 46 of the National Health Service (Scotland) Act 1978; or
- (b) of any prescribed description of appliance supplied under that Order being such an appliance as is primarily designed to afford a means of personal and independent locomotion out of doors,
is not to be paid any amount attributable to entitlement to the mobility component or is to be paid disability living allowance at a reduced rate in so far as it is attributable to that component.
- (14) A payment to or in respect of any person which is attributable to his entitlement to the mobility component, and the right to receive such a payment, shall (except in prescribed circumstances and for prescribed purposes) be disregarded in applying any enactment or instrument under which regard is to be had to a person’s means.
#### Mobility component for certain persons eligible for invalid carriages
##### 74
- (1) Regulations may provide for the issue, variation and cancellation of certificates in respect of prescribed categories of persons to whom this section applies; and a person in respect of whom such a certificate is issued shall, during any period while the certificate is in force, be deemed for the purposes of section 73 above to satisfy the condition mentioned in subsection (1)(a) of that section and to fall within paragraphs (a) and (b) of subsection (9) by virtue of having satisfied or being likely to satisfy that condition throughout both the periods mentioned in those paragraphs.
- (2) This section applies to any person whom the Department considers—
- (a) was on 1st January 1976 in possession of an invalid carriage or other vehicle provided in pursuance of Article 30 of the Health and Personal Social Services (Northern Ireland) Order 1972 (which relates to vehicles for persons suffering from physical defect or disability) or receiving payments in pursuance of paragraph (3) of that Article;
- (b) had at that date, or at a later date specified by the Department made an application which the Department approved for such a carriage or vehicle or for such payments;
- (c) was, both at some time during a prescribed period before that date and at some time during a prescribed period after that date, in possession of such a carriage or vehicle or receiving such payments; or
- (d) would have been, by virtue of any of the preceding paragraphs, a person to whom this section applies but for some error or delay for which in the opinion of the Department the person was not responsible and which was brought to the attention of the Department within the period of one year beginning with 30th March 1977 (the date of the making of the Social Security (Miscellaneous Provisions) (Northern Ireland) Order 1977, Article 10 of which made provision corresponding to the provision made by this section).
#### Persons 65 or over
##### 75
- (1) Except to the extent to which regulations provide otherwise, no person shall be entitled to either component of a disability living allowance for any period after he attains the age of 65 otherwise than by virtue of an award made before he attains that age.
- (2) Regulations may provide in relation to persons who are entitled to a component of a disability living allowance by virtue of subsection (1) above that any provision of this Act which relates to disability living allowance, other than section 74 above, so far as it so relates, and any provision of the Administration Act which is relevant to disability living allowance—
- (a) shall have effect subject to modifications, additions or amendments; or
- (b) shall not have effect.
#### Disability living allowance - supplementary
##### 76
- (1) Subject to subsection (2) below, a person shall not be entitled to a disability living allowance for any period preceding the date on which a claim for it is made or treated as made by him or on his behalf.
- (2) Notwithstanding anything in subsection (1) above, provision may be made by regulations for a person to be entitled to a component of a disability living allowance for a period preceding the date on which a claim for such an allowance is made or treated as made by him or on his behalf if he has previously been entitled to that component.
- (3) For the purposes of sections 72(5) and 73(12) above, where—
- (a) a person purports to make a claim for a disability living allowance on behalf of another; and
- (b) the claim is made expressly on the ground that the person on whose behalf it purports to be made is terminally ill,
that person shall be regarded as making the claim notwithstanding that it is made without his knowledge or authority.
### Guardian’s allowance
#### Guardian’s allowance
##### 77
- (1) A person shall be entitled to a guardian’s allowance in respect of a child or qualifying young person if—
- (a) he is entitled to child benefit in respect of that child or qualifying young person, and
- (b) the circumstances are any of those specified in subsection (2) below;
...
- (2) The circumstances referred to in subsection (1)(b) above are—
- (a) that both of the parents of the child or qualifying young person are dead;
- (b) that one of the parents of the child or qualifying young person is dead and the person claiming a guardian’s allowance shows that he was at the date of the death unaware of, and has failed after all reasonable efforts to discover, the whereabouts of the other parent; or
- (c) that one of the parents of the child or qualifying young person is dead and the other is in prison.
- (3) There shall be no entitlement to a guardian’s allowance in respect of a child or qualifying young person unless at least one of the parents of the child or qualifying young person satisfies, or immediately before his death satisfied, such conditions as may be prescribed as to nationality, residence, place of birth or other matters.
- (4) Where, apart from this subsection, a person is entitled to receive, in respect of a particular child or qualifying young person, payment of an amount by way of a guardian’s allowance, that amount shall not be payable unless one of the conditions specified in subsection (5) below is satisfied.
- (5) Those conditions are—
- (a) that the beneficiary would be treated for the purposes of Part IX of this Act as having the child or qualifying young person living with him; or
- (b) that the requisite contributions are being made to the cost of providing for the child or qualifying young person.
- (6) The condition specified in subsection (5)(b) above is to be treated as satisfied if, but only if—
- (a) such contributions are being made at a weekly rate not less than the amount referred to in subsection (4) above—
- (i) by the beneficiary; or
- (ii) where the beneficiary is one of two spouses or civil partners residing together, by them together; and
- (b) except in prescribed cases, the contributions are over and above those required for the purpose of satisfying section 139(1)(b) below.
- (7) A guardian’s allowance in respect of a child or qualifying young person shall be payable at the weekly rate specified in Schedule 4, Part III, paragraph 5.
- (8) Regulations—
- (a) may modify subsection (2) or (3) above in relation to cases in which a child or qualifying young person has been adopted or is illegitimate, or the marriage of the parents of a child or qualifying young person has been terminated by divorce or the civil partnership of the the parents of a child or qualifying young person has been dissolved;
- (b) shall prescribe the circumstances in which a person is to be treated for the purposes of this section as being in prison (by reference to his undergoing a sentence of imprisonment for life or of a prescribed minimum duration, or to his being in legal custody in prescribed circumstances); and
- (c) may, for cases where entitlement to a guardian’s allowance is established by reference to a person being in prison, provide—
- (i) for requiring him to pay to the National Insurance Fund sums paid by way of a guardian’s allowance;
- (ii) for suspending payment of an allowance where a conviction, sentence or order of a court is subject to appeal, and for matters arising from the decision of an appeal;
- (iii) for reducing the rate of an allowance in cases where the person in prison contributes to the cost of providing for the child or qualifying young person.
- (9) Where a husband and wife are residing together and, apart from this subsection, they would each be entitled to a guardian’s allowance in respect of the same child or qualifying young person, only the wife shall be entitled, but payment may be made either to her or to him unless she elects in the prescribed manner that payment is not to be made to him.
- (10) Subject to subsection (11) below, no person shall be entitled to a guardian’s allowance in respect of a child or qualifying young person of which he or she is the parent.
- (11) Where a person—
- (a) has adopted a child or qualifying young person; and
- (b) was entitled to guardian’s allowance in respect of the child or qualifying young person immediately before the adoption,
subsection (10) above shall not terminate his entitlement.
### Benefits for the aged
#### Category C and Category D retirement pensions and other benefits for the aged
##### 78
- (1) A person who was over pensionable age on 5th July 1948 and who satisfies such conditions as may be prescribed shall be entitled to a Category C retirement pension at the appropriate weekly rate.
- (2) If a woman whose husband is entitled to a Category C retirement pension—
- (a) is over pensionable age; and
- (b) satisfies such other conditions as may be prescribed,
she shall be entitled to a Category C retirement pension at the appropriate weekly rate.
- (3) A person who is over the age of 80 and satisfies such conditions as may be prescribed shall be entitled to a Category D retirement pension at the appropriate weekly rate if—
- (a) he is not entitled to a Category A, Category B or Category C retirement pension; or
- (b) he is entitled to such a pension, but it is payable at a weekly rate which, disregarding those elements specified in subsection (4) below, is less than the appropriate weekly rate.
- (4) The elements referred to in subsection (3)(b) above are—
- (a) any additional pension;
- (b) any increase so far as attributable to—
- (i) any additional pension, or
- (ii) any increase in a guaranteed minimum pension;
- (c) any graduated retirement benefit; and
- (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) The appropriate weekly rate of a Category C retirement pension—
- (a) shall be the lower rate specified in Schedule 4, Part III, paragraph 6, where—
- (i) the pensioner is a married woman, and
- (ii) she has not, at any time since she became entitled to her pension, ceased to be a married woman; and
- (b) shall be the higher rate so specified in any other case.
- (6) The appropriate weekly rate of a Category D retirement pension shall be that specified in Schedule 4, Part III, paragraph 7.
- (7) Entitlement to a Category C or Category D retirement pension shall continue throughout the pensioner’s life.
- (8) A Category C or Category D retirement pension shall not be payable for any period falling before the day on which the pensioner’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(l) of the Administration Act.
- (9) Regulations may provide for the payment—
- (a) to a widow whose husband was over pensionable age on 5th July 1948; or
- (b) to a woman whose marriage to a husband who was over pensionable age on that date was terminated otherwise than by his death,
of a Category C retirement pension or of benefit corresponding to a widow’s pension or a widowed mother’s allowance; and any such retirement pension or any such benefit shall be at the prescribed rate.
#### Age addition
##### 79
- (1) A person who is over the age of 80 and entitled to a retirement pension of any category shall be entitled to an increase of the pension, to be known as “*age addition*”.
- (2) Where a person is in receipt of a pension or allowance payable by virtue of any prescribed enactment or instrument (whether passed or made before or after this Act) and—
- (a) he is over the age of 80; and
- (b) he fulfils such other conditions as may be prescribed,
he shall be entitled to an increase of that pension or allowance, also known as age addition.
- (3) Age addition shall be payable for the life of the person entitled, at the weekly rate specified in Schedule 4, Part III, paragraph 8.
## Part IV — Increases for dependants
### Child dependants
#### Beneficiary’s dependent children
##### 80
## SCHEDULE 3
## Part I — The Conditions
### Unemployment benefit
##### 1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Restrictions on increase - child not living with beneficiary, etc
##### 81
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Adult dependants
#### Short-term benefit: increase for adult dependants
##### 82
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Pension increase (wife)
##### 83
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Pension increase (husband)
##### 84
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Pension increase (person with care of children)
##### 85
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Increase of woman’s invalidity pension (husband)
##### 86
#### Rate of increase where associated retirement pension is attributable to reduced contributions
##### 87
- (1) Where a person—
- (a) is entitled to short-term incapacity benefit under section 30A(2)(b) above; and
- (b) would have been entitled only by virtue of section 60(1) above to the retirement pension by reference to which the rate of that benefit . . . is determined,
- (2) The regulations shall not provide for any such increase in a case where the retirement pension by reference to which the rate of the said benefit . . . is determined—
- (a) would have been payable only by virtue of section 60 above; and
- (b) would, in consequence of a failure to satisfy a contribution condition, have contained no basic pension.
#### Pension increases to be in respect of only one adult dependant
##### 88
A person shall not by virtue of section 86A above be entitled for the same period to an increase of benefit in respect of more than one person.
### Miscellaneous
#### Earnings to include occupational and personal pensions for purposes of provisions relating to increases of benefits in respect of child or adult dependants
##### 89
- (1) Except as may be prescribed, in ... sections 82 and 86A above, and in regulations under section 86A above, any reference to earnings includes a reference to payments by way of occupational or personal pension.
- (1A) Except as may be prescribed, in sections 82 and 86A above, and in regulations under section 86A above, any reference to earnings includes a reference to payments by way of PPF periodic payments.
- (2) For the purposes of the provisions mentioned in subsections (1) and (1A) above, the Department may by regulations provide, in relation to cases where payments by way of occupational or personal pension or PPF periodic payments are made otherwise than weekly, that any necessary apportionment of the payments shall be made in such manner and on such basis as may be prescribed.
- (3) In this section “PPF periodic payments” means—
- (a) any periodic compensation payments made in relation to a person, payable under the pension compensation provisions as specified in Article 146(2) of the Pensions (Northern Ireland) Order 2005 or section 162(2) of the Pensions Act 2004 (the pension compensation provisions); or
- (b) any periodic payments made in relation to a person, payable under Article 150 of the Pensions (Northern Ireland) Order 2005 or section 166 of the Pensions Act 2004 (duty to pay scheme benefits unpaid at assessment date etc.),
other than payments made to a surviving dependant of a person entitled to such compensation.
#### Beneficiaries under sections 68 and 70
##### 90
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Effect of trade disputes on entitlement to increases
##### 91
- (1) A beneficiary shall not be entitled—
- (a) to an increase in any benefit under or by virtue of sections 82 to 88 above; or
- (b) to an increase in benefit ... by virtue of regulations under section 90 above,
if the person in respect of whom he would be entitled to the increase falls within subsection (2) below.
- (2) A person falls within the subsection if—
- (a) he is prevented for being entitled to a jobseeker’s allowance by Article 16 of the Jobseekers (Northern Ireland) Order 1995 (trade disputes); or
- (b) he would be so prevented if he were otherwise entitled to that benefit.
#### Dependency increases: continuation of awards in cases of fluctuating earnings
##### 92
- (1) Where a beneficiary—
- (a) has been awarded an increase of benefit under this Part of this Act, but
- (b) ceases to be entitled to the increase by reason only that the weekly earnings of some other person (“*the relevant earner*”) exceed the amount of the increase or, as the case may be, some specified amount,
then, if and so long as the beneficiary would have continued to be entitled to the increase, disregarding any such excess of earnings, the award shall continue in force but the increase shall not be payable for any week if the earnings relevant to that week exceed the amount of the increase or, as the case may be, the specified amount.
- (2) In this section the earnings which are relevant to any week are those earnings of the relevant earner which, apart from this section, would be taken into account in determining whether the beneficiary is entitled to the increase in question for that week.
#### Dependency increases on termination of employment after period of entitlement to disability working allowance
##### 93
Where—
- (a) a person becomes entitled—
- (i) to the higher rate of short-term incapacity benefit, or to long-term incapacity benefit, by virtue of section 30C(5) or (6) or section 42 above;. . .
- (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) when he was last entitled to that benefit. . ., it was increased in respect of a dependant by virtue of—
- (i) regulation 8(6) of the Social Security Benefit (Dependency) Regulations (Northern Ireland) 1977;
- (ii) regulation 3 of the Social Security Benefit (Dependency) (Amendment) Regulations (Northern Ireland) 1984;
- (iii) regulation 2 of the Social Security (Savings for Existing Beneficiaries) Regulations (Northern Ireland) 1984; or
- (iv) regulation 4 of the Social Security Benefit (Dependency and Computation of Earnings) (Amendment) Regulations (Northern Ireland) 1989,
for the purpose of determining whether his benefit. . . should be increased by virtue of that regulation for any period beginning with the day on which he again becomes entitled to his benefit. . ., the increase in respect of that dependant shall be treated as having been payable to him on each day between the last day on which his benefit. . . was previously payable and the day on which he again becomes entitled to it.
## Part V — Benefit for Industrial Injuries
### General provisions
#### Right to industrial injuries benefit
##### 94
- (1) Industrial injuries benefit shall be payable where an employed earner suffers personal injury caused after 4th July 1948 by accident arising out of and in the course of his employment, being employed earner’s employment.
- (2) Industrial injuries benefit consists of the following benefits—
- (a) disablement benefit payable in accordance with sections 103 to 105 below, paragraphs 2 and 3 of Schedule 7 to this Act and Parts II and III of that Schedule;
- (b) reduced earnings allowance payable in accordance with Part IV of that Schedule;
- (c) retirement allowance payable in accordance with Part V of that Schedule; and
- (d) industrial death benefit, payable in accordance with Part VI of that Schedule.
- (3) For the purposes of industrial injuries benefit an accident arising in the course of an employed earner’s employment shall be taken, in the absence of evidence to the contrary, also to have arisen out of that employment.
- (4) Regulations may make provision as to the day which, in the case of night workers and other special cases, is to be treated for the purposes of industrial injuries benefit as the day of the accident.
- (5) Subject to sections 117 and 119 below, industrial injuries benefit shall not be payable in respect of an accident happening while the earner is outside Northern Ireland.
- (6) In the following provisions of this Part of this Act “*work*” in the contexts “*incapable of work*” and “*incapacity for work*” means work which the person in question can be reasonably expected to do.
- (7) Subsection (5) above shall cease to have effect on such day as the Head of the Department may by order appoint.
#### Relevant employments
##### 95
- (1) In section 94 above, this section and sections 98 to 109 below “*employed earner’s employment*” shall be taken to include any employment by virtue of which a person is, or is treated by regulations as being for the purposes of industrial injuries benefit, an employed earner.
- (2) Regulations may provide that any prescribed employment shall not be treated for the purposes of industrial injuries benefit as employed earner’s employment notwithstanding that it would be so treated apart from the regulations.
- (3) For the purposes of the provisions of this Act mentioned in subsection (1) above an employment shall be an employed earner’s employment in relation to an accident if (and only if) it is, or is treated by regulations as being, such an employment when the accident occurs.
- (4) Any reference in the industrial injuries and diseases provisions to an “*employed earner*” or “*employed earner’s employment*” is to be construed, in relation to any time before 6th April 1975, as a reference respectively to an “*insured person*” or “*insurable employment*” within the meaning of the provisions relating to industrial injuries and diseases which were in force at that time.
- (5) In subsection (4) above “*the industrial injuries and diseases provisions*” means—
- (a) this section and sections 96 to 110 below;
- (b) any other provisions of this Act so far as they relate to those sections; and
- (c) any provisions of the Administration Act Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 or Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, so far as they so relate.
#### Persons treated as employers for certain purposes
##### 96
In relation to—
- (a) a person who is an employed earner for the purposes of this Part of this Act otherwise than by virtue of a contract of service or apprenticeship; or
- (b) any other employed earner—
- (i) who is employed for the purpose of any game or recreation and is engaged or paid through a club; or
- (ii) in whose case it appears to the Department there is special difficulty in the application of all or any of the provisions of this Part of this Act relating to employers,
regulations may provide for a prescribed person to be treated in respect of industrial injuries benefit and its administration as the earner’s employer.
#### Accidents in course of illegal employments
##### 97
- (1) Subsection (2) below has effect in any case where—
- (a) a claim is made for industrial injuries benefit in respect of an accident, or of a prescribed disease or injury; or
- (b) an application is made under Article 29 of the Social Security (Northern Ireland) Order 1998 for a declaration that an accident was an industrial accident, or for a corresponding declaration as to a prescribed disease or injury.
- (2) The Department may direct that the relevant employment shall, in relation to that accident, disease or injury, be treated as having been employed earner’s employment notwithstanding that by reason of a contravention of, or non-compliance with, some provision contained in or having effect under an enactment passed for the protection of employed persons or any class of employed persons, either—
- (a) the contract purporting to govern the employment was void; or
- (b) the employed person was not lawfully employed in the relevant employment at the time when, or in the place where, the accident happened or the disease or injury was contracted or received.
- (3) In subsection (2) above “*relevant employment*” means—
- (a) in relation to an accident, the employment out of and in the course of which the accident arises; and
- (b) in relation to a prescribed disease or injury, the employment to the nature of which the disease or injury is due.
#### Earner acting in breach of regulations, etc
##### 98
An accident shall be taken to arise out of and in the course of an employed earner’s employment, notwithstanding that he is at the time of the accident acting in contravention of any statutory or other regulations applicable to his employment, or of any orders given by or on behalf of his employer, or that he is acting without instructions from his employer, if—
- (a) the accident would have been taken so to have arisen had the act not been done in contravention of any such regulations or orders, or without such instructions, as the case may be; and
- (b) the act is done for the purposes of and in connection with the employer’s trade or business.
#### Earner travelling in employer’s transport
##### 99
- (1) An accident happening while an employed earner is, with the express or implied permission of his employer, travelling as a passenger by any vehicle to or from his place of work shall, notwithstanding that he is under no obligation to his employer to travel by that vehicle, be taken to arise out of and in the course of his employment if—
- (a) the accident would have been taken so to have arisen had he been under such an obligation; and
- (b) at the time of the accident, the vehicle—
- (i) is being operated by or on behalf of his employer or some other person by whom it is provided in pursuance of arrangements made with his employer; and
- (ii) is not being operated in the ordinary course of a public transport service.
- (2) In this section references to a vehicle include a ship, vessel, hovercraft or aircraft.
#### Accidents happening while meeting emergency
##### 100
An accident happening to an employed earner in or about any premises at which he is for the time being employed for the purposes of his employer’s trade or business shall be taken to arise out of and in the course of his employment if it happens while he is taking steps, on an actual or supposed emergency at those premises, to rescue, succour or protect persons who are, or are thought to be or possibly to be, injured or imperilled, or to avert or minimise serious damage to property.
#### Accident caused by another’s misconduct, etc
##### 101
An accident happening after 19th December 1961 shall be treated for the purposes of industrial injuries benefit, where it would not apart from this section be so treated, as arising out of an employed earner’s employment if—
- (a) the accident arises in the course of the employment; and
- (b) the accident either is caused—
- (i) by another person’s misconduct, skylarking or negligence, or
- (ii) by steps taken in consequence of any such misconduct, skylarking or negligence, or
- (iii) by the behaviour or presence of an animal (including a bird, fish or insect),
or is caused by or consists in the employed earner being struck by any object or by lightning; and
- (c) the employed earner did not directly or indirectly induce or contribute to the happening of the accident by his conduct outside the employment or by any act not incidental to the employment.
### Sickness benefit
#### Sickness benefit in respect of industrial injury
##### 102
### Disablement pension
#### Disablement pension
##### 103
- (1) Subject to the provisions of this section, an employed earner shall be entitled to disablement pension if he suffers as the result of the relevant accident from loss of physical or mental faculty such that the assessed extent of the resulting disablement amounts to not less than 14 per cent. or, on a claim made before 19th November 1986, 20 per cent.
- (2) In the determination of the extent of an employed earner’s disablement for the purposes of this section there may be added to the percentage of the disablement resulting from the relevant accident the assessed percentage of any present disablement of his—
- (a) which resulted from any other accident after 4th July 1948 arising out of and in the course of his employment, being employed earner’s employment, and
- (b) in respect of which a disablement gratuity was not paid to him after a final assessment of his disablement,
(as well as any percentage which may be so added in accordance with regulations under subsection (2) of section 109 below made by virtue of subsection (4)(b) of that section).
- (3) Subject to subsection (4) below, where the assessment of disablement is a percentage between 20 and 100 which is not a multiple of 10, it shall be treated—
- (a) if it is a multiple of 5, as being the next higher percentage which is a multiple of 10, and
- (b) if it is not a multiple of 5, as being the nearest percentage which is a multiple of 10,
and where the assessment of disablement on a claim made on or after 19th November 1986 is less than 20 per cent., but not less than 14 per cent., it shall be treated as 20 per cent.
- (4) Where subsection (2) above applies, subsection (3) above shall have effect in relation to the aggregate percentage and not in relation to any percentage forming part of the aggregate.
- (5) In this Part of this Act “*assessed*”, in relation to the extent of any disablement, means assessed in accordance with Schedule 6 to this Act; and for the purposes of that Schedule there shall be taken to be no relevant loss of faculty when the extent of the resulting disablement, if so assessed, would not amount to 1 per cent.
- (6) A person shall not be entitled to a disablement pension until after the expiry of the period of 90 days (disregarding Sundays) beginning with the day of the relevant accident.
- (7) Subject to subsection (8) below, where disablement pension is payable for a period, it shall be paid at the appropriate weekly rate specified in Schedule 4, Part V, paragraph 1.
- (8) Where the period referred to in subsection (7) above is limited by reference to a definite date, the pension shall cease on the death of the beneficiary before that date.
#### Increase where constant attendance needed
##### 104
- (1) Where a disablement pension is payable in respect of an assessment of 100 per cent., then, if as the result of the relevant loss of faculty the beneficiary requires constant attendance, the weekly rate of the pension shall be increased by an amount, not exceeding the appropriate amount specified in Schedule 4, Part V, paragraph 2 determined in accordance with regulations by reference to the extent and nature of the attendance required by the beneficiary.
- (2) An increase of pension under this section shall be payable for such period as may be determined at the time it is granted, but may be renewed from time to time.
- (3) The Department may by regulations direct that any provision of sections 64 to 67 above shall have effect, with or without modifications, in relation to increases of pension under this section.
- (4) In subsection (3) above, “*modifications*” includes additions and omissions.
#### Increase for exceptionally severe disablement
##### 105
- (1) Where a disablement pension is payable to a person—
- (a) who is or, but for having received medical or other treatment as an in-patient in a hospital or similar institution, would be entitled to an increase of the weekly rate of the pension under section 104 above, and the weekly rate of the increase exceeds the amount specified in Schedule 4, Part V, paragraph 2(a); and
- (b) his need for constant attendance of an extent and nature qualifying him for such an increase at a weekly rate in excess of that amount is likely to be permanent,
the weekly rate of the pension shall, in addition to any increase under section 104 above, be further increased by the amount specified in Schedule 4, Part V, paragraph 3.
- (2) An increase under this section shall be payable for such period as may be determined at the time it is granted, but may be renewed from time to time.
### Other benefits and increases
#### Benefits and increases subject to qualifications as to time
##### 106
Schedule 7 to this Act shall have effect in relation—
- (a) to unemployability supplement;
- (b) to disablement gratuity;
- (c) to increases of disablement pension during hospital treatment;
- (d) to reduced earnings allowance;
- (e) to retirement allowance; and
- (f) to industrial death benefit,
for all of which the qualifications include special qualifications as to time.
### Successive accidents
#### Adjustments for successive accidents
##### 107
- (1) Where a person suffers two or more successive accidents arising out of and in the course of his employed earner’s employment—
- (a) he shall not for the same period be entitled (apart from any increase of benefit mentioned in subsection (2) below) to receive industrial injuries benefit by way of two or more disablement pensions at an aggregate weekly rate exceeding the appropriate amount specified in Schedule 4, Part V, paragraph 4; and
- (b) regulations may provide for adjusting—
- (i) disablement benefit, or the conditions for the receipt of that benefit, in any case where he has received or may be entitled to a disablement gratuity;
- (ii) any increase of benefit mentioned in subsection (2) below, or the conditions for its receipt.
- (2) The increases of benefit referred to in subsection (1) above are those under the following provisions of this Act—
- section 104,
- section 105,
- paragraph 2, 4 or 6 of Schedule 7.
### Prescribed industrial diseases, etc.
#### Benefit in respect of prescribed industrial diseases, etc
##### 108
- (1) Industrial injuries benefits shall, in respect of a person who has been in employed earner’s employment, be payable in accordance with this section and sections 109 and 110 below in respect of—
- (a) any prescribed disease, or
- (b) any prescribed personal injury (other than an injury caused by accident arising out of and in the course of his employment),
which is a disease or injury due to the nature of that employment and which developed after 4th July 1948.
- (2) A disease or injury may be prescribed in relation to any employed earners if the Department is satisfied that—
- (a) it ought to be treated, having regard to its causes and incidence and any other relevant considerations, as a risk of their occupations and not as a risk common to all persons; and
- (b) it is such that, in the absence of special circumstances, the attribution of particular cases to the nature of the employment can be established or presumed with reasonable certainty.
- (3) Regulations prescribing any disease or injury for those purposes may provide that a person who developed the disease or injury on or at any time after a date specified in the regulations (being a date before the regulations came into force but not before 5th July 1948) shall be treated, subject to any prescribed modifications of this section or section 109 or 110 below, as if the regulations had been in force when he developed the disease or injury.
- (4) Provision may be made by regulations for determining—
- (a) the time at which a person is to be treated as having developed any prescribed disease or injury; and
- (b) the circumstances in which such a disease or injury is, where the person in question has previously suffered from it, to be treated as having recrudesced or as having been contracted or received afresh.
- (5) Notwithstanding any other provision of this Act, the power conferred by subsection (4)(a) above includes power to provide that the time at which a person shall be treated as having developed a prescribed disease or injury shall be the date on which he first makes a claim which results in the payment of benefit by virtue of this section or section 110 below in respect of that disease or injury.
- (6) Nothing in this section or in section 109 or 110 below affects the right of any person to benefit in respect of a disease which is a personal injury by accident within the meaning of this Part of this Act, except that a person shall not be entitled to benefit in respect of a disease as being an injury by accident arising out of and in the course of any employment if at the time of the accident the disease is in relation to him a prescribed disease by virtue of the occupation in which he is engaged in that employment.
#### General provisions relating to benefit under s. 108
##### 109
- (1) Subject to the power to make different provision by regulations, and to the following provisions of this section and section 110 below—
- (a) the benefit payable under section 108 above in respect of a prescribed disease or injury, and
- (b) the conditions for receipt of benefit,
shall be the same as in the case of personal injury by accident arising out of and in the course of employment.
- (2) In relation to prescribed diseases and injuries, regulations may provide—
- (a) for modifying any provisions contained in this Act , the Administration Act or Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 which relate to disablement benefit or reduced earnings allowance or their administration; and
- (b) for adapting references in this Act , that Act and that Chapter to accidents,
and for the purposes of this subsection the provisions of that Act and that Chapter which relate to the administration of disablement benefit or reduced earnings allowance shall be taken to include section 1 of that Act and any provision which relates to the administration of both the benefit in question and other benefits.
- (3) Without prejudice to the generality of subsection (2) above, regulations under that subsection may in particular include provision—
- (a) for presuming any prescribed disease or injury—
- (i) to be due, unless the contrary is proved, to the nature of a person’s employment where he was employed in any prescribed occupation at the time when, or within a prescribed period or for a prescribed length of time (whether continuous or not) before, he developed the disease or injury,
- (ii) not to be due to the nature of a person’s employment unless he was employed in some prescribed occupation at the time when, or within a prescribed period or for a prescribed length of time (whether continuous or not) before, he developed the disease or injury;
- (b) for such matters as appear to the Department to be incidental to or consequential on provisions included in the regulations by virtue of subsection (2) and paragraph (a) above.
- (4) Regulations under subsection (2) above may also provide—
- (a) that, in the determination of the extent of an employed earner’s disablement resulting from a prescribed disease or injury, the appropriate percentage may be added to the percentage of that disablement; and
- (b) that, in the determination of the extent of an employed earner’s disablement for the purposes of section 103 above, the appropriate percentage may be added to the percentage of disablement resulting from the relevant accident.
- (5) In subsection (4)(a) above “*the appropriate percentage*” means the assessed percentage of any present disablement of the earner which resulted—
- (a) from any accident after 4th July 1948 arising out of and in the course of his employment, being employed earner’s employment, or
- (b) from any other prescribed disease or injury due to the nature of that employment and developed after 4th July 1948,
and in respect of which a disablement gratuity was not paid to him after a final assessment of his disablement.
- (6) In subsection (4)(b) above “*the appropriate percentage*” means the assessed percentage of any present disablement of the earner—
- (a) which resulted from any prescribed disease or injury due to the nature of his employment and developed after 4th July 1948, and
- (b) in respect of which a disablement gratuity was not paid to him after a final assessment of his disablement.
- (7) Where regulations under subsection (2) above—
- (a) make provision such as is mentioned in subsection (4) above, and
- (b) also make provision corresponding to that in section 103(3) above,
they may also make provision to the effect that those corresponding provisions shall have effect in relation to the aggregate percentage and not in relation to any percentage forming part of the aggregate.
#### Respiratory diseases
##### 110
- (1) As respects pneumoconiosis, regulations may further provide that, where a person is found to be suffering from pneumoconiosis accompanied by tuberculosis, the effects of the tuberculosis shall be treated for the purposes of this section and sections 108 and 109 above as if they were effects of the pneumoconiosis.
- (2) Subsection (1) above shall have effect as if after “tuberculosis” (in both places) there were inserted “ emphysema or chronic bronchitis ”, but only in relation to a person the extent of whose disablement resulting from pneumoconiosis, or from pneumoconiosis accompanied by tuberculosis, would (if his physical condition were otherwise normal) be assessed at not less than 50 per cent.
- (3) A person found to be suffering from pneumoconiosis shall be treated for the purposes of this Act as suffering from a loss of faculty such that the assessed extent of the resulting disablement amounts to not less than 1 per cent.
### Old cases
#### Workmen’s compensation, etc
##### 111
Schedule 8 to this Act shall have effect—
- (a) to continue workmen’s compensation;
- (b) to enable regulations—
- (i) to supplement workmen’s compensation; and
- (ii) to provide for the payment of allowances or other benefits for industrial diseases in respect of employment before 5th July 1948; and
- (c) to enable regulations to confer rights to payments in respect of such employment.
## Part VI — Miscellaneous Provisions relating to Part I to V
### Earnings
#### Certain sums to be earnings
##### 112
- (1) The Treasury may by regulations made with the concurrence of the Department provide—
- (a) that any employment protection entitlement shall be deemed for the purposes of Parts I to V of this Act to be earnings payable by and to such persons as are prescribed and to be so payable in respect of such periods as are prescribed; and
- (b) that those periods shall, so far as they are not periods of employment, be deemed for those purposes to be periods of employment.
- (2) In subsection (1) above “*employment protection entitlement*” means—
- (a) any sum, or a prescribed part of any sum, mentioned in subsection (3) below; and
- (b) prescribed amounts which the regulations provide are to be treated as related to any of those sums.
- (2A) Regulations under subsection (2) above shall be made by the Treasury with the concurrence of the Department.
- (3) The sums referred to in subsection (2) above are the following—
- (a) a sum payable in respect of arrears of pay in pursuance of an order for reinstatement or re-engagement under the Employment Rights (Northern Ireland) Order 1996 ;
- (b) a sum payable by way of pay in pursuance of an order under that Order for the continuation of a contract of employment;
- (c) a sum payable by way of remuneration in pursuance of a protective award under that Order.
### Disqualification and suspension
#### General provisions as to disqualification and suspension
##### 113
- (1) Except where regulations otherwise provide, a person shall be disqualified for receiving any benefit under Parts II to V of this Act, and an increase of such benefit shall not be payable in respect of any person as the beneficiary’s wife, husband or civil partner, for any period during which the person—
- (a) is absent from Northern Ireland; or
- (b) is undergoing imprisonment or detention in legal custody.
- (2) Regulations may provide for suspending payment of such benefit to a person during any period in which he is undergoing medical or other treatment as an in-patient in a hospital or similar institution.
- (3) Regulations may provide for a person who would be entitled to any such benefit but for the operation of any provision of this Act , the Administration Act or Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 to be treated as if entitled to it for the purposes of any rights or obligations (whether his own or another’s) which depend on his entitlement, other than the right to payment of the benefit.
### Persons maintaining dependants, etc.
#### Persons maintaining dependants, etc
##### 114
- (1) Regulations may provide for determining the circumstances in which a person is or is not to be taken, for the purposes of Parts II to V of this Act—
- (a) to be wholly or mainly, or to a substantial extent, maintaining, or to be contributing at any weekly rate to the maintenance of, another person; or
- (b) to be, or have been, contributing at any weekly rate to the cost of providing for a child or qualifying young person.
- (2) Regulations under this section may provide, for the purposes of the provisions relating to an increase of benefit under Parts II to V of this Act in respect of a wife, civil partner or other adult dependant, that where—
- (a) a person is partly maintained by each of two or more beneficiaries, each of whom would be entitled to such an increase in respect of that person if he were wholly or mainly maintaining that person, and
- (b) the contributions made by those two or more beneficiaries towards the maintenance of that person amount in the aggregate to sums which would, if they had been contributed by one of those beneficiaries, have been sufficient to satisfy the requirements of regulations under this section,
that person shall be taken to be wholly or mainly maintained by such of those beneficiaries as may be prescribed.
- (3) Regulations may provide for any sum or sums paid by a person by way of contribution towards either or both of the following, that is to say—
- (a) the maintenance of his or her spouse or civil partner, and
- (b) the cost of providing for one or more children or qualifying young persons,
to be treated for the purposes of any of the provisions of this Act specified in subsection (4) below as such contributions, of such respective amounts equal in the aggregate to the said sum or sums, in respect of such persons, as may be determined in accordance with the regulations so as to secure as large a payment as possible by way of benefit in respect of the dependants.
- (4) The provisions in question are sections 56, ... ... ... and paragraphs 5 and 6 of Schedule 7 to this Act.
### Special cases
#### Crown employment - Parts I to VI
##### 115
- (1) Subject to the provisions of this section, Parts I to V and this Part of this Act apply to persons employed by or under the Crown in like manner as if they were employed by a private person.
- (2) Subsection (1) above does not apply to persons serving as members of Her Majesty’s forces in their capacity as such.
- (3) Employment as a member of Her Majesty’s forces and any other prescribed employment under the Crown are not, and are not to be treated as, employed earner’s employment for any of the purposes of Part V of this Act.
- (4) The references to Parts I to V of this Act in this section and sections 116, 117, 119 and 120 below do not include references to section 111 above.
#### Her Majesty’s forces
##### 116
- (1) Subject to section 115(2) and (3) above and to this section, a person who is serving as a member of Her Majesty’s forces shall, while he is so serving, be treated as an employed earner, in respect of his membership of those forces, for the purposes—
- (a) of Parts I to V and this Part of this Act; and
- (b) of any provision of the Administration Act in its application to him as an employed earner.
- (2) The Treasury may with the concurrence of the Secretary of State make regulations modifying Parts I to V and this Part of this Act and Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, and any provisions of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 which correspond to provisions of Part III of the 1975 Act, in such manner as the Treasury think proper, in their application to persons who are or have been members of Her Majesty’s forces; and regulations under this section may in particular provide , in the case of persons who are employed earners in respect of their membership of those forces, for reducing the rate of the contributions payable in respect of their employment and for determining—
- (a) the amounts payable on account of those contributions by the Secretary of State and the time and manner of payment, and
- (b) the deduction (if any) to be made on account of those contributions from the pay of those persons.
- (3) For the purposes of Parts I to V and this Part of this Act, Her Majesty’s forces shall be taken to consist of such establishments and organisations as may be prescribed by regulations made by the Treasury with the concurrence of the Secretary of State being establishments and organisations in which persons serve under the control of the Defence Council.
#### Mariners, airmen, etc
##### 117
- (1) The Treasury may with the concurrence of the Department make regulations modifying provisions of Parts I to V and this Part of this Act and Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, and any provisions of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 which correspond to provisions of Part III of the 1975 Act, in such manner as the Treasury think proper, in their application to persons who are or have been, or are to be, employed on board any ship, vessel, hovercraft or aircraft.
- (2) Regulations under subsection (1) above may in particular provide—
- (a) for any such provision to apply to such persons, notwithstanding that it would not otherwise apply;
- (b) for excepting such persons from the application of any such provision where they neither are domiciled nor have a place of residence in Northern Ireland;
- (c) for requiring the payment of secondary Class 1 contributions in respect of such persons, whether or not they are (within the meaning of Part I of this Act) employed earners;
- (d) for the taking of evidence, for the purposes of any claim to benefit, in a country or territory other than Northern Ireland, by a British consular official or such other person as may be prescribed;
- (e) for enabling persons who are or have been so employed to authorise the payment of the whole or any part of any benefit to which they are or may become entitled to such of their dependants as may be prescribed.
#### Married women and widows
##### 118
The Treasury may with the concurrence of the Department make regulations modifying any of the following provisions of this Act, namely—
- (a) Part I;
- (b) Part II (except section 60); and
- (c) Parts III and IV,
in such manner as the Treasury think proper, in their application to women who are or have been married.
#### Persons outside Northern Ireland
##### 119
The Treasury may with the concurrence of the Department make regulations modifying Parts I to V of this Act and Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, and any provisions of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 which correspond to provisions of Part III of the 1975 Act, in such manner as the Treasury think proper, in their application to persons who are or have been outside Northern Ireland at any prescribed time or in any prescribed circumstances.
#### Treatment of certain marriages
##### 120
- (1) Regulations made by the Treasury with the concurrence of the Department may provide—
- (a) for a voidable marriage which has been annulled, whether before or after the date when the regulations come into force, to be treated for the purposes of the provisions to which this subsection applies as if it had been a valid marriage which was terminated by divorce at the date of annulment;
- (aa) for a voidable civil partnership which has been annulled, whether before or after the date when the regulations come into force, to be treated for the purposes of the provisions to which this subsection applies as if it had been a valid civil partnership which was dissolved at the date of annulment;
- (b) as to the circumstances in which, for the purposes of the enactments to which this section applies, a marriage during the subsistence of which a party to it is at any time married to more than one person is to be treated as having, or as not having, the same consequences as any other marriage.
- (2) Subsection (1) above applies—
- (a) to any enactment contained in Parts I to V or this Part of this Act; and
- (b) to regulations under any such enactment.
### Interpretation
#### Interpretation of Parts I to VI and supplementary provisions
##### 121
- (1) In Parts I to V above and this Part of this Act, unless the context otherwise requires—
- “*additional Class 4 percentage*” is to be construed in accordance with section 15(3ZA)(b) above;
- “*additional primary percentage*” is to be construed in accordance with section 8(2)(b) above;
- “*age-related secondary percentage*” is to be construed in accordance with section 9A(2) above;
- “Bank of England base rate” means—the rate announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets, orwhere an order under section 19 of the Bank of England Act 1998 is in force, any equivalent rate determined by the Treasury under that section;
- “*beneficiary*”, in relation to any benefit, means the person entitled to that benefit;
- “*benefit*” means—benefit under Parts II to V of this Act other than Old Cases payments;as respects any period before 1st July 1992 but not before 6th April 1975, benefit under Part II of the 1975 Act; oras respects any period before 6th April 1975, benefit under—the National Insurance Act (Northern Ireland) 1946 or 1966; orthe National Insurance (Industrial Injuries) Act (Northern Ireland) 1946 or 1966;
- “*the benefits code*” has the meaning given by section 63(1) of ITEPA 2003;
- “*child*” has the same meaning as in Part 9 of this Act;
- “*claim*” is to be construed in accordance with “*claimant*”;
- “*claimant*”, in relation to benefit other than industrial injuries benefit, means a person who has claimed benefit;
- “*claimant*”, in relation to industrial injuries benefit, means a person who has claimed industrial injuries benefit;
- “*contract of service*” means any contract of service or apprenticeship whether written or oral and whether express or implied;
- “contribution-based jobseeker’s allowance” has the same meaning as in the Jobseekers (Northern Ireland) Order 1995;
- “*current*”, in relation to the lower and upper earnings limits and primary and secondary thresholds under section 5(1) above, means for the time being in force;
- “*day of interruption of employment*” has the meaning assigned by section 25A(1)(c) above;
- “deferred” and “period of deferment”—in relation to a Category A or Category B retirement pension, have the meanings given by section 55(3), andin relation to a shared additional pension, have the meanings given by section 55C(3);
- “*earner*” and “*earnings*” are to be construed in accordance with sections 3, 4 and 112 above;
- “*employed earner*” has the meaning assigned to it by section 2 above;
- “*employment*” includes any trade, business, profession, office or vocation and “*employed*” has a corresponding meaning;
- “*the employment income Parts of ITEPA 2003*” means Parts 2 to 7A of that Act;
- “*entitled*”, in relation to any benefit, is to be construed in accordance with—the provisions specifically relating to that benefit;in the case of a benefit specified in section 20(1) above, section 21 above; andsections 1 to 3 of the Administration Act and Article 27 of the Social Security (Northern Ireland) Order 1998;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*first appointed year*” means such tax year, no earlier than 2002-03, as may be appointed by order, and “second appointed year” means such subsequent tax year as may be so appointed;
- “*the flat rate introduction year*” means such tax year as may be designated as such by order;
- “*general earnings*” has the meaning given by section 7 of ITEPA 2003 and accordingly sections 3 and 112 of this Act do not apply in relation to the word “earnings” when used in the expression “general earnings”;
- “*government department*” means, or as the case may require, includes, a Northern Ireland department;
- “*industrial injuries benefit*” means benefit under Part V of this Act, other than under Schedule 8 to this Act;
- . . .
- “*the Inland Revenue*” means the Commissioners of Inland Revenue;
- “*ITEPA 2003*” means the Income Tax (Earnings and Pensions) Act 2003;
- “*late husband*”, in relation to a woman who has been more than once married, means her last husband;
- “*long-term benefit*” has the meaning assigned to it by section 20(2) above;
- “*loss of physical faculty*” includes disfigurement whether or not accompanied by any loss of physical faculty;
- “*lower earnings limit*”, “*upper earnings limit*” “*primary threshold*” and “*secondary threshold*” are to be construed in accordance with subsection (1) of section 5 above, and references to the lower or upper earnings limit, or to the primary or secondary threshold, of a tax year are to whatever is (or was) for that year the limit or threshold in force under that subsection;
- “*lower-paid employment as a minister of religion*” has the meaning given by section 290D of ITEPA 2003;
- “*main Class 4 percentage*” is to be construed in accordance with section 15(3ZA) above;
- “*main primary percentage*” is to be construed in accordance with section 8(2) above;
- “*medical examination*” includes bacteriological and radiographical tests and similar investigations and “*medically examined*” has a corresponding meaning;
- “*medical treatment*” means medical, surgical or rehabilitative treatment (including any course or diet or other regimen), and references to a person receiving or submitting himself to medical treatment are to be construed accordingly;
- “*Old Cases payments*” means payments under Part I of Schedule 8 to this Act;
- “*PAYE settlement agreement*” has the same meaning as in Chapter 5 of Part 11 of ITEPA 2003 ;
- “*payments by way of occupational or personal pension*” means, in relation to a person, periodical payments which, in connection with the coming to an end of an employment of his, fall to be made to him-out of money provided wholly or partly by the employer or under arrangements made by the employer;out of money provided under an enactment or instrument having the force of law in any part of the United Kingdom or elsewhere;under a personal pension scheme as defined in Article 2(2) of the 1986 Order; under a pension scheme registered under section 153 of the Finance Act 2004; orand such other payments as are prescribed;
- “*pensionable age*” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995;
- “*pneumoconiosis*” means fibrosis of the lungs due to silica dust, asbestos dust, or other dust, and includes the condition of the lungs known as dust-reticulation;
- “PPF periodic payments” means—any periodic compensation payments made in relation to a person, payable under the pension compensation provisions as specified in Article 146(2) of the Pensions (Northern Ireland) Order 2005 or section 162(2) of the Pensions Act 2004 (the pension compensation provisions); orany periodic payments made in relation to a person, payable under Article 150 of the Pensions (Northern Ireland) Order 2005 or section 166 of the Pensions Act 2004 (duty to pay scheme benefits unpaid at assessment date etc.);
- “*prescribe*” means prescribe by regulations;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*qualifying earnings factor*” means an earnings factor equal to the lower earnings limit for the year in question multiplied by 52;
- “*qualifying young person*” has the same meaning as in Part 9 of this Act;
- “Regulation (EC) No 1408/71” means Council Regulation (EC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community;
- “Regulation (EC) No 883/2004” means Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems;
- “*relative*” includes a person who is a relative by marriage or civil partnership and a person who would be a relative if some person born illegitimate had been born legitimate;
- “*relevant accident*” means the accident in respect of which industrial injuries benefit is claimed or payable;
- “*relevant injury*” means the injury in respect of which industrial injuries benefit is claimed or payable;
- “*relevant loss of faculty*” means—. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .in relation to industrial injuries benefit, the loss of faculty resulting from the relevant injury;
- “*secondary percentage*” is to be construed in accordance with section 9(2) above;
- “*self-employed earner*” has the meaning assigned to it by section 2 above;
- “*short-term benefit*” has the meaning assigned to it by section 20(2) above;
- “*tax week*” means one of the successive periods in a tax year beginning with the first day of that year and every seventh day thereafter, the last day of a tax year (or, in the case of a tax year ending in a leap year, the last two days) to be treated accordingly as a separate tax week;
- “*tax year*” means the twelve months beginning with 6th April in any year, the expression “*1978-79*” meaning the tax year beginning with 6th April 1978, and any correspondingly framed reference to a pair of successive years being construed as a reference to the tax year beginning with 6th April in the earlier of them;
- “*trade or business*” includes, in relation to a public or local authority, the exercise and performance of the powers and duties of that authority;
- “*trade union*” means an association of employed earners;
- “*unit of additional pension*” means a unit of additional pension for which a person has paid a Class 3A contribution under section 14A;
- “the upper accrual point” is £770;
- “*week*”... means a period of 7 days beginning with Sunday.
- “*working life*” has the meaning given by paragraph 5(8) of Schedule 3 to this Act.
- (1A) For the purposes of Parts 1 to 5 and this Part of this Act, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.
- (2) Regulations made by the Treasury with the concurrence of the Department may make provision modifying the meaning of “*employment*” for the purposes of any provision of Parts I to V and this Part of this Act.
- (3) Provision may be made by the Treasury by regulations made with the concurrence of the Department as to the circumstances in which a person is to be treated as residing or not residing with another person for any of the purposes of Parts I to V and this Part of this Act and as to the circumstances in which persons are to be treated for any of those purposes as residing or not residing together.
- (4) A person who is residing with his spouse shall be treated for the purposes of Parts I to V of this Act and this Part as entitled to any child benefit to which his spouse is entitled.
- (5) Regulations may, for the purposes of any provision of those Parts under which the right to any benefit or increase of benefit depends on a person being or having been entitled to child benefit, make provision whereby a person is to be treated as if he were or had been so entitled or as if he were not or had not been so entitled.
- (6) For the purposes of Parts I to V of this Act and this Part a person is “*permanently incapable of self-support*” if (but only if) he is incapable of supporting himself by reason of physical or mental infirmity and is likely to remain so incapable for the remainder of his life.
- (6A) Whenever regulations are made under section 122(6A) of the Great Britain Contributions and Benefits Act, regulations may make corresponding provision for Northern Ireland (and references in this or any other statutory provision to “the prescribed equivalent”, in the context of the upper accrual point, are to the equivalent prescribed under this subsection in relation to earners paid otherwise than weekly).
- (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## Part VII — Income-Related Benefits
### General
#### Income-related benefits
##### 122
- (1) Prescribed schemes shall provide for the following benefits (in this Act referred to as “*income-related benefits*”)—
- (a) income support;
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (d) housing benefit.
- (2) The Department shall make copies of schemes prescribed under subsection (1)(a), (b) or (c) above available for public inspection at social security offices of the Department at all reasonable hours without payment.
- (3) The Department of the Environment and the Executive—
- (a) shall take such steps as appear to them appropriate for the purpose of securing that persons who may be entitled to housing benefit become aware that they may be entitled to it; and
- (b) shall make copies of the housing benefit scheme available for public inspection at their offices at all reasonable hours without payment.
### Income support
#### Income support
##### 123
- (1) A person in Northern Ireland is entitled to income support if—
- (a) he is of or over the age of 16;
- (aa) he has not attained the qualifying age for state pension credit;
- (b) he has no income or his income does not exceed the applicable amount;
- (c) he is not engaged in remunerative work and, if he is a member of a couple, the other member is not so engaged; . . .
- (d) except in such circumstances as may be prescribed, he is not receiving relevant education;
- (e) he falls within a prescribed category of person; ...
- (f) he is not entitled to a jobseeker’s allowance and, if he is a member of a couple, the other member of the couple is not , and the couple are not, entitled to an income-based jobseeker’s allowance; ...
- (g) if he is a member of a couple, the other member of the couple is not entitled to state pension credit; and
- (h) he is not entitled to an employment and support allowance and, if he is a member of a couple, the other member of the couple is not entitled to an income-related employment and support allowance.
- (1A) Regulations under paragraph (e) of subsection (1) must secure that a person who—
- (a) is not a member of a couple, and
- (b) is responsible for, and a member of the same household as, a child under the age of 7,
falls within a category of person prescribed under that paragraph.
- (1B) Subsection (1A) does not apply if regulations under paragraph (4)(c) of Article 3A of the Jobseekers (Northern Ireland) Order 1995 containing the provision mentioned in paragraph (5) of that Article are in operation.
- (2) In subsection (1)(a) above “*period*” includes—
- (a) a period of a determinate length;
- (b) a period defined by reference to the happening of a future event; and
- (c) a period of a determinate length but subject to earlier determination upon the happening of a future event.
- (3) Circumstances may be prescribed in which a person must not only satisfy the condition specified in subsection (1)(d)(i) above but also be registered in the prescribed manner for employment.
- (4) Subject to subsection (5) below, where a person is entitled to income support, then—
- (a) if he has no income, the amount shall be the applicable amount; and
- (b) if he has income, the amount shall be the difference between his income and the applicable amount.
- (5) Where a person is entitled to income support for a period to which this subsection applies, the amount payable for that period shall be calculated in such manner as may be prescribed.
- (6) Subsection (5) above applies—
- (a) to a period of less than a week which is the whole period for which income support is payable; and
- (b) to any other period of less than a week for which it is payable.
- (7) In this section, “*income-related employment and support allowance*” means an income-related allowance under Part 1 of the Welfare Reform Act (Northern Ireland) 2007 (employment and support allowance).
#### Severe hardship cases
##### 124
#### Trade disputes
##### 125
- (1) This section applies to a person, other than a child or a person of a prescribed description—
- (a) who is prevented from being entitled to a jobseeker’s allowance by Article 16 of the Jobseekers (Northern Ireland) Order 1995 (trade disputes); or
- (b) who would be so prevented if otherwise entitled to that benefit,
except during any period shown by the person to be a period of incapacity for work ... or to be within the maternity period.
- (2) In subsection (1) above “*the maternity period*” means the period commencing at the beginning of the 6th week before the expected week of confinement and ending at the end of the 7th week after the week in which confinement takes place.
- (3) For the purpose of calculating income support—
- (a) so long as this section applies to a person who is not a member of a family, the applicable amount shall be disregarded;
- (b) so long as it applies to a person who is a member of a family but is not a member of a couple, the portion of the applicable amount which is included in respect of him shall be disregarded;
- (c) so long as it applies to one of the members of a couple—
- (i) if the applicable amount consists only of an amount in respect of them, it shall be reduced to one-half; and
- (ii) if it includes other amounts, the portion of it which is included in respect of them shall be reduced to one-half and any further portion of it which is included in respect of the member of the couple to whom this section applies shall be disregarded;
- (d) so long as it applies to both the members of a couple—
- (i) if neither of them is responsible for a child or person of a prescribed description who is a member of the same household, the applicable amount shall be disregarded; and
- (ii) in any other case, the portion of the applicable amount which is included in respect of them and any further portion of it which is included in respect of either of them shall be disregarded.
- (4) Where a reduction under subsection (3)(c) above would not produce a sum which is a multiple of 5p, the reduction shall be to the nearest lower sum which is such a multiple.
- (5) Where this section applies to a person for any period, then, except so far as regulations provide otherwise—
- (a) in calculating the entitlement to income support of that person or a member of his family the following shall be treated as his income and shall not be disregarded—
- (i) any payment which he or a member of his family receives or is entitled to obtain by reason of the person to whom this section applies being without employment for that period; and
- (ii) without prejudice to the generality of sub-paragraph (i) above, any amount which becomes or would on an application duly made become available to him in that period by way of repayment of income tax deducted from his taxable earnings (as defined by section 10 of the Income Tax (Earnings and Pensions) Act 2003) under PAYE regulations; and
- (b) any payment by way of income support for that period or any part of it which apart from this paragraph would be made to him, or to a person whose applicable amount is aggregated with his—
- (i) shall not be made if the weekly rate of payment is equal to or less than the relevant sum; or
- (ii) if it is more than the relevant sum, shall be at a weekly rate equal to the difference.
- (6) In respect of any period less than a week, subsection (5) above shall have effect subject to such modifications as may be prescribed.
- (7) Subject to subsection (8) below, “*the relevant sum*” for the purposes of subsection (5) above shall be £40∙50.
- (8) If an order under section 132 of the Administration Act (annual up-rating) has the effect of increasing payments of income support, from the time when the order comes into operation there shall be substituted, in subsection (5)(b) above, for the references to the sum for the time being mentioned in it references to a sum arrived at by—
- (a) increasing that sum by the percentage by which the personal allowance under paragraph 1(1) of Part I of Schedule 2 to the Income Support (General) Regulations (Northern Ireland) 1987 for a single person aged not less than 25 has been increased by the order; and
- (b) if the sum as so increased is not a multiple of 50p, disregarding the remainder if it is 25p and, if it is not, rounding it up or down to the nearest 50p,
and the order shall state the substituted sum.
#### Effect of return to work
##### 126
If a person returns to work with the same employer after a period during which section 125 above applies to him, and whether or not his return is before the end of any stoppage of work in relation to which he is or would be prevented from being entitled to a jobseeker’s allowance—
- (a) that section shall cease to apply to him at the commencement of the day on which he returns to work; and
- (b) until the end of the period of 15 days beginning with that day, section 123(1) above shall have effect in relation to him as if the following paragraph were substituted for paragraph (c)—
> (c) in the case of a member of a couple, the other member is not engaged in remunerative work; and
; and
- (c) any sum paid by way of income support for that period of 15 days to him or, where he is a member of a couple, to the other member of that couple, shall be recoverable in accordance with the regulations from the person to whom it was paid or from any prescribed person or, where the person to whom it was paid is a member of a couple, from the other member of the couple.
### Family credit
#### Family credit
##### 127
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Disability working allowance
#### Disability working allowance
##### 128
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Housing benefit
#### Housing benefit
##### 129
- (1) A person is entitled to housing benefit if—
- (a) he is liable to make payments in respect of a dwelling in Northern Ireland which he occupies as his home;
- (b) there is an appropriate maximum housing benefit in his case; and
- (c) either—
- (i) he has no income or his income does not exceed the applicable amount; or
- (ii) his income exceeds that amount, but only by so much that there is an amount remaining if the deduction for which subsection (3)(b) below provides is made.
- (2) In subsection (1) above “*payments in respect of a dwelling*” means such payments as may be prescribed, but the power to prescribe payments does not include power to prescribe mortgage payments.
This subsection is subject to subsection (2A).
- (2A) Except to the extent that regulations otherwise provide, payments in respect of services which provide support, assistance, advice or counselling to individuals with particular needs are not “payments in respect of a dwelling” for the purposes of subsection (1).
- (3) Where a person is entitled to housing benefit, then—
- (a) if he has no income or his income does not exceed the applicable amount, the amount of the housing benefit shall be the amount which is the appropriate maximum housing benefit in his case; and
- (b) if his income exceeds the applicable amount, the amount of the housing benefit shall be what remains after the deduction from the appropriate maximum housing benefit of prescribed percentages of the excess of his income over the applicable amount.
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### General
#### Exclusions from benefit
##### 130
- (1) No person shall be entitled to an income-related benefit if his capital or a prescribed part of it exceeds the prescribed amount.
- (2) Except in prescribed circumstances the entitlement of one member of a family to any one income-related benefit excludes entitlement to that benefit for any other member for the same period.
- (3) Where the amount of any income-related benefit would be less than a prescribed amount, it shall not be payable except in prescribed circumstances.
#### The applicable amount
##### 131
- (1) The applicable amount, in relation to any income-related benefit, shall be such amount or the aggregate of such amounts as may be prescribed in relation to that benefit.
- (2) The power to prescribe applicable amounts conferred by subsection (1) above includes power to prescribe nil as an applicable amount.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) ... the applicable amount for a severely disabled person shall include an amount in respect of his being a severely disabled person.
- (6) Regulations may specify circumstances in which persons are to be treated as being or as not being severely disabled.
#### Income and capital
##### 132
- (1) Where a person claiming an income-related benefit is a member of a family, the income and capital of any member of that family shall, except in prescribed circumstances, be treated as the income and capital of that person.
- (2) Regulations may provide that capital not exceeding the amount prescribed under section 130(1) above but exceeding a prescribed lower amount shall be treated, to a prescribed extent, as if it were income of a prescribed amount.
- (3) Income and capital shall be calculated or estimated in such manner as may be prescribed.
- (4) Circumstances may be prescribed in which—
- (a) a person is treated as possessing capital or income which he does not possess;
- (b) capital or income which a person does possess is to be disregarded;
- (c) income is to be treated as capital;
- (d) capital is to be treated as income.
#### Interpretation of Part VII and supplementary provisions
##### 133
- (1) In this Part of this Act—
- “*child*” means a person under the age of 16;
- “*couple*” means— a man and woman who are married to each other and are members of the same household;a man and woman who are not married to each other but are living together as husband and wife otherwise than in prescribed circumstances;two people of the same sex who are civil partners of each other and are members of the same household; ortwo people of the same sex who are not civil partners of each other but are living together as if they were civil partners otherwise than in prescribed circumstances;
- “*dwelling*” means any residential accommodation, whether or not consisting of the whole or part of a building and whether or not comprising separate and self-contained premises;
- “*the Executive*” means the Northern Ireland Housing Executive;
- “*family*” means—a couple;a couple and a member of the same household for whom one of them is or both are responsible and who is a child or a person of a prescribed description;except in prescribed circumstances, a person who is not a member of a couple and a member of the same household for whom that person is responsible and who is a child or a person of a prescribed description;
- “*income-based jobseeker’s allowance*” has the same meaning as in the Jobseekers (Northern Ireland) Order 1995;
- “*industrial injuries regulations*” means the regulations made under Schedule 8 to this Act or section 150 of the 1975 Act or under the Old Cases Act;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*pensionable age*” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995;
- “*prescribed*” means specified in or determined in accordance with regulations;
- “*the qualifying age for state pension credit*” is (in accordance with section 1(2)(b) and (6) of the State Pension Credit Act (Northern Ireland) 2002)—in the case of a woman, pensionable age; orin the case of a man, the age which is pensionable age in the case of a woman born on the same day as the man;
- “*state pension credit*” means state pension credit under the State Pension Credit Act (Northern Ireland) 2002;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*war pension scheme*” means a scheme under which war pensions (as defined in section 25(4) of the Social Security Act 1989) are provided.
- (1A) For the purposes of this Part, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.
- (2) Regulations may make provision for the purposes of this Part of this Act—
- (a) as to circumstances in which a person is to be treated as being or not being in Northern Ireland;
- (b) continuing a person’s entitlement to benefit during periods of temporary absence from Northern Ireland;
- (c) as to what is or is not to be treated as remunerative work or as employment;
- (d) as to circumstances in which a person is or is not to be treated as engaged or normally engaged in remunerative work;
- (e) as to what is or is not to be treated as relevant education;
- (f) as to circumstances in which a person is or is not to be treated as receiving relevant education;
- (g) specifying the descriptions of pension increases under war pension schemes or the industrial injuries regulations that are analogous to the benefits mentioned in section 128(2)(b)(i) to (iii) above;
- (h) as to circumstances in which a person is or is not to be treated as occupying a dwelling as his home;
- (i) for treating any person who is liable to make payments in respect of a dwelling as if he were not so liable;
- (j) for treating any person who is not liable to make payments in respect of a dwelling as if he were so liable;
- (k) for treating as included in a dwelling any land used for the purposes of the dwelling;
- (l) as to circumstances in which persons are to be treated as being or not being members of the same household;
- (m) as to circumstances in which one person is to be treated as responsible or not responsible for another.
## Part VIII — The Social Fund
#### Payments out of the social fund
##### 134
- (1) There may be made out of the social fund, in accordance with this Part of this Act—
- (a) payments of prescribed amounts, whether in respect of prescribed items or otherwise, to meet, in prescribed circumstances, maternity expenses and funeral expenses; and
- (b) payments by way of community care grant, crisis loan or budgeting loan to meet other needs in accordance with directions given or guidance issued by the Department.
- (2) Payments may also be made out of that fund, in accordance with this Part of this Act, of a prescribed amount or a number of prescribed amounts to prescribed descriptions of persons, in prescribed circumstances to meet expenses for heating which appear to the Department to have been or to be likely to be incurred in cold weather.
- (3) The power to make a payment out of the social fund such as is mentioned in subsection (1)(b) above may be exercised by making a payment to a third party with a view to the third party providing, or arranging for the provision of, goods or services for the applicant.
- (4) In this section “*prescribed*” means specified in or determined in accordance with regulations.
- (5) In this Part—
- “budgeting loan” means a loan awarded in circumstances specified in directions issued by the Department for the purpose of defraying an intermittent expense;
- “community care grant” means a grant awarded in circumstances so specified for the purpose of meeting a need for community care;
- “crisis loan” means a loan awarded in circumstances so specified for the purpose of meeting an immediate short term need,
and any reference in this subsection to meeting a need or defraying an expense includes a reference to helping to meet the need or to defray the expense.
#### Awards by social fund officers
##### 135
- (1) Whether a payment mentioned in section 134(1)(b) above is to be awarded, and how much it is to be, shall be determined by an appropriate officer, that is to say, an officer of the Department who, acting under its authority, is exercising functions of the Department in relation to payments so mentioned.
- (2) An appropriate officer may determine that an award shall be payable in specified instalments at specified times.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) An award of a crisis loan or a budgeting loan shall be repayable upon such terms and conditions as before the award is paid the Department notifies to the person by or on behalf of whom the application for it was made.
- (5) Payment of an award shall be made to the applicant unless the appropriate officer determines otherwise.
#### Principles of determination
##### 136
- (1) In determining whether to make an award of a community care grant or a crisis loan to the applicant or the amount or value to be awarded an appropriate officer shall have regard, subject to subsection (2) below, to all the circumstances of the case and, in particular—
- (a) the nature, extent and urgency of the need;
- (b) the existence of resources from which the need may be met;
- (c) the possibility that some other person or body may wholly or partly meet it;
- (d) where the payment is repayable, the likelihood of repayment and the time within which repayment is likely;
- (e) any relevant allocation under section 147(1) to (4) of the Administration Act.
- (1A) Subject to subsection (2) below, in determining whether to make an award of a budgeting loan to the applicant, or the amount or value to be awarded, an appropriate officer shall have regard to—
- (a) such of the applicant’s personal circumstances as are of a description specified in directions issued by the Department; and
- (b) the criteria specified in paragraphs (b), (d) and (e) of subsection (1) above,
...
- (2) An appropriate officer shall determine any question in accordance with any general directions issued by the Department and in determining any question shall take account of any general guidance issued by the Department.
- (3) Without prejudice to the generality of subsection (2) above, the Department may issue directions under that subsection for the purpose of securing that allocations under section 147 of the Administration Act are not exceeded.
- (4) Without prejudice to the generality of subsection (2) above, the power to issue general directions conferred on the Department by that subsection includes power to direct—
- (a) that in circumstances specified in the direction an appropriate officer shall not determine an application and, without prejudice to the generality of this paragraph, that an appropriate officer shall not determine an application which is made before the end of a specified period after the making of an application by the same person for a payment such as is mentioned in section 134(1)(b) above to meet the same need and without there having been any relevant change of circumstances since the previous application;
- (aa) that in circumstances specified in the direction an application for an award of a community care grant may be treated as an application for an award of a crisis loan, and vice versa;
- (b) that for a category of need specified in the direction an appropriate officer shall not award less than an amount specified in the direction;
- (c) that for a category of need specified in the direction an appropriate officer shall not award more than an amount so specified;
- (d) that payments to meet a category of need specified in the direction shall in all cases or in no case be made by instalments;
- (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (f) that a payment such as is mentioned in section 134(1)(b) above shall only be awarded to a person if either—
- (i) he is in receipt of a benefit which is specified in the direction and the circumstances are such as are so specified; or
- (ii) in a case where the conditions specified in sub-paragraph (i) above are not satisfied, the circumstances are such as are specified in the direction,
and the power to issue general guidance conferred on the Department by that subsection includes power to give appropriate officers guidance as to any matter to which directions under that subsection may relate.
- (5) In determining a question an appropriate officershall take account (subject to any directions or guidance issued by the Department under this section) of any guidance issued by the appropriate officer nominated for his area under Article 36 of the Social Security (Northern Ireland) Order 1998.
## Part IX — Child Benefit
#### Child benefit
##### 137
A person who is responsible for one or more children or qualifying young persons in any week shall be entitled, subject to the provisions of this Part of this Act, to a benefit (to be known as “*child benefit*”) for that week in respect of the child or qualifying young person, or each of the children or qualifying young persons, for whom he is responsible.
#### Meaning of “child”
##### 138
- (1) For the purposes of this Part of this Act a person is a child if he has not attained the age of 16.
- (2) In this Part of this Act “*qualifying young person*” means a person, other than a child, who —
- (a) has not attained such age (greater than 16) as is prescribed by regulations made by the Treasury, and
- (b) satisfies conditions so prescribed.
#### Meaning of “person responsible for child”
##### 139
- (1) For the purposes of this Part of this Act a person shall be treated as responsible for a child or qualifying young person in any week if—
- (a) he has the child or qualifying young person living with him in that week; or
- (b) he is contributing to the cost of providing for the child or qualifying young person at a weekly rate which is not less than the weekly rate of child benefit payable in respect of the child or qualifying young person for that week.
- (2) Where a person has had a child or qualifying young person living with him at some time before a particular week he shall be treated for the purposes of this section as having the child or qualifying young person living with him in that week notwithstanding their absence from one another unless, in the 16 weeks preceding that week, they were absent from one another for more than 56 days not counting any day which is to be disregarded under subsection (3) below.
- (3) Subject to subsection (4) below, a day of absence shall be disregarded for the purposes of subsection (2) above if it is due solely to the fact that the child or qualifying young person is—
- (a) receiving education or training of a description prescribed by regulations made by the Treasury;
- (b) undergoing medical or other treatment as an in-patient in a hospital or similar institution; or
- (c) ... in such circumstances as may be prescribed, in residential accommodation pursuant to arrangements made under Article 15 or 36 of the Health and Personal Social Services (Northern Ireland) Order 1972 or under the Children (Northern Ireland) Order 1995.
- (4) The number of days that may be disregarded by virtue of subsection (3)(b) or (c) above in the case of any child or qualifying young person shall not exceed such number as may be prescribed unless the person claiming to be responsible for the child or qualifying young person regularly incurs expenditure in respect of him.
- (5) Regulations may prescribe the circumstances in which a person is or is not to be treated—
- (a) as contributing to the cost of providing for a child or qualifying young person as required by subsection (1)(b) above; or
- (b) as regularly incurring expenditure in respect of a child or qualifying young person as required by subsection (4) above;
and such regulations may in particular make provision whereby a contribution made or expenditure incurred by two or more persons is to be treated as made or incurred by one of them or whereby a contribution made or expenditure incurred by one of two spouses or civil partners residing together is to be treated as made or incurred by the other.
#### Exclusions and priority
##### 140
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) Schedule 9 to this Act shall have effect for excluding entitlement to child benefit ...
- (3) Where, apart from this subsection, two or more persons would be entitled to child benefit in respect of the same child or qualifying young person for the same week, one of them only shall be entitled; and the question which of them is entitled shall be determined in accordance with Schedule 10 to this Act.
#### Rate of child benefit
##### 141
- (1) Child benefit shall be payable by the Department at such weekly rate as may be prescribed.
- (2) Different rates may be prescribed in relation to different cases, whether by reference to the age of the child or qualifying young person in respect of whom the benefit is payable or otherwise.
- (3) The power to prescribe different rates under subsection (2) above shall be exercised so as to bring different rates into force on such day as the Department may by order specify.
- (4) No rate prescribed in place of a rate previously in force shall be lower than the rate that it replaces.
- (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Persons outside Northern Ireland
##### 142
- (1) No child benefit shall be payable in respect of a child or qualifying young person for a week unless he is in Northern Ireland in that week.
- (2) No person shall be entitled to child benefit for a week unless he is in Northern Ireland in that week.
- (3) Circumstances may be prescribed in which any person is to be treated for the purposes of subsection (1) or (2) above as being, or as not being, in Northern Ireland.
#### Interpretation of Part IX and supplementary provisions
##### 143
- (1) In this Part of this Act—
- “*prescribed*” means prescribed by regulations;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*voluntary organisation*” means any association carrying on or proposing to carry on any activities otherwise than for the purpose of gain by the association or by individual members of the association;
- “*week*” means a period of 7 days beginning with a Monday.
- (2) Subject to any provision made by regulations, references in this Part of this Act to any condition being satisfied or any facts existing in a week shall be construed as references to the condition being satisfied or the facts existing at the beginning of that week.
- (3) References in this Part of this Act to a parent, father or mother of a child or qualifying young person shall be construed—
- (a) as including references to the natural parent, father or mother of an illegitimate child;
- (b) as including references to a step-parent, step-father or step-mother.
- (4) Regulations may prescribe the circumstances in which persons are or are not to be treated for the purposes of this Part of this Act as residing together.
- (5) Regulations may make provision as to the circumstances in which a marriage during the subsistence of which a party to it is at any time married to more than one person is to be treated for the purposes of this Part of this Act as having, or not having, the same consequences as any other marriage.
- (6) Nothing in this Part of this Act shall be construed as conferring a right to child benefit on any body corporate; but regulations may confer such a right on voluntary organisations and for that purpose may make such modifications as the Department thinks fit—
- (a) of any provision of this Part of this Act; or
- (b) of any provision of the Administration Act relating to child benefit.
## Part X — Christmas bonus for pensioners
#### Entitlement of pensioners to Christmas bonus
##### 144
- (1) Any person who in any year—
- (a) is present or ordinarily resident in the United Kingdom or any other member State at any time during the relevant week; and
- (b) is entitled to a payment of a qualifying benefit in respect of a period which includes a day in that week or is to be treated as entitled to a payment of a qualifying benefit in respect of such a period,
shall, subject to the following provisions of this Part of this Act and to section 1 of the Administration Act, be entitled to payment under this subsection in respect of that year.
- (2) Subject to the following provisions of this Part of this Act, any person who is a member of a couple and is entitled to a payment under subsection (1) above in respect of a year shall also be entitled to payment under this subsection in respect of that year if—
- (a) both members have attained pensionable age not later than the end of the relevant week; and
- (b) the other member satisfies the condition mentioned in subsection (1)(a) above; and
- (c) either—
- (i) he is entitled or treated as entitled, in respect of the other member, to an increase in the payment of the qualifying benefit; or
- (ii) the only qualifying benefit to which he is entitled is state pension credit.
- (2ZA) In a case where a person is entitled to a payment of armed forces independence payment, the reference in subsection (1) to section 1 of the Administration Act is to be read as a reference to article 43 of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517).
- (2A) In a case falling within paragraph (c)(ii) of subsection (2) above, paragraph (a) of that subsection has effect with the substitution of “qualifying age for state pension credit” for “pensionable age”.
- (3) A payment under subsection (1) or (2) above—
- (a) is to be made by the Department; and
- (b) is to be of £10 or such larger sum as the Department may by order specify.
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) Only one sum shall be payable in respect of any person.
#### Provisions supplementary to s. 144
##### 145
- (1) For the purposes of section 144 above the Channel Islands, the Isle of Man and Gibraltar shall be treated as though they were part of the United Kingdom.
- (2) A person shall be treated for the purposes of section 144(1)(b) above as entitled to a payment of a qualifying benefit if he would be so entitled—
- (a) in the case of a qualifying benefit other than state pension credit, but for the fact that he or, if he is a member of a couple, the other member is entitled to receive some other payment out of public funds;
- (b) in the case of state pension credit, but for the fact that his income or, if he is a member of a couple, the income of the other member was exceptionally of an amount which resulted in his having ceased to be entitled to state pension credit.
- (3) A person shall be treated for the purposes of section 144(2)(c)(i) above as entitled in respect of the other member of the couple to an increase in a payment of a qualifying benefit if he would be so entitled—
- (a) but for the fact that he or the other member is entitled to receive some other payment out of public funds;
- (b) but for the operation of any provision of ... paragraph 6(4) of Schedule 7 to this Act or any regulations made under paragraph 6(3) of that Schedule whereby entitlement to benefit is affected by the amount of a person’s earnings in a given period.
- (4) For the purposes of section 144 above a person shall be taken not to be entitled to a payment of a war disablement pension unless not later than the end of the relevant week he has attained the age of 65.
- (5) A sum payable under section 144 above shall not be treated as benefit for the purposes of any enactment or instrument under which entitlement to the relevant qualifying benefit arises or is to be treated as arising.
- (6) A payment and the right to receive a payment—
- (a) under section 144 above or any enactment corresponding to it in Great Britain; or
- (b) under regulations relating to widows which are made by the Secretary of State under any enactment relating to police and which contain a statement that the regulations provide for payments corresponding to payments under that section,
shall be disregarded for all purposes of income tax and for the purposes of any enactment or instrument under which regard is had to a person’s means.
#### Interpretation of Part X
##### 146
- (1) In this Part of this Act “*qualifying benefit*” means—
- (a) a retirement pension;
- (b) long-term incapacity benefit;
- (ba) a qualifying employment and support allowance;
- (zc) armed forces independence payment;
- (c) a widowed mother’s allowance , widowed parent’s allowance or widow’s pension;
- (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (e) a carer’s allowance;
- (f) industrial death benefit;
- (g) an attendance allowance;
- (h) an unemployability supplement or allowance;
- (i) a war disablement pension;
- (j) a war widow’s pension;
- (k) state pension credit.
- (l) a mobility supplement
- (2) In this Part of this Act—
- “armed forces independence payment” means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517);
- “*attendance allowance*” means—an attendance allowance;a disability living allowance;an increase of disablement pension under section 104 or 105 above;a payment under regulations made in exercise of the powers in section 150(3)(b) of the 1975 Act or paragraph 4(2) of Schedule 8 to this Act;an increase of allowance under Article 8 of the Pneumoconiosis, Byssinosis and Miscellaneous Diseases Benefit Scheme 1983 (constant attendance allowance for certain persons to whom that Scheme applies) or under the corresponding provision of any Scheme which may replace that Scheme;an allowance in respect of constant attendance on account of disablement for which a person is in receipt of war disablement pension, including an allowance in respect of exceptionally severe disablement;
- “mobility supplement” means a supplement awarded in respect of disablement which affects a person’s ability to walk and for which the person is in receipt of war disablement pension;
- “pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995;
- “*the qualifying age for state pension credit*” is (in accordance with section 1(2)(b) and (6) of the State Pension Credit Act (Northern Ireland) 2002)—in the case of a woman, pensionable age; orin the case of a man, the age which is pensionable age in the case of a woman born on the same day as the man;
- “*qualifying employment and support allowance*” means a contributory allowance under Part 1 of the Welfare Reform Act (Northern Ireland) 2007 the calculation of the amount of which includes an addition in respect of the support component or the work-related activity component;
- “*retirement pension*” includes graduated retirement benefit ... ;
- “*state pension credit*” means state pension credit under the State Pension Credit Act (Northern Ireland) 2002;
- “*unemployability supplement or allowance*” means—an unemployability supplement payable under Part I of Schedule 7 to this Act; orany corresponding allowance payable—by virtue of paragraph 6(4)(a) of Schedule 8 to the Great Britain Contributions and Benefits Act;by way of supplement to retired pay or pension exempt from income tax under section 641 of the Income Tax (Earnings and Pensions) Act 2003 ;under the Personal Injuries (Emergency Provisions) Act 1939; ...by way of supplement to retired pay or pension under the Polish Resettlement Act 1947; or...
- “*war disablement pension*” means—any retired pay, pension or allowance granted in respect of disablement under powers conferred by or under the Air Force (Constitution) Act 1917, the Personal Injuries (Emergency Provisions) Act 1939, the Pensions (Navy, Army, Air Force and Mercantile Marine) Act 1939, the Polish Resettlement Act 1947, or Part VII or section 151 of the Reserve Forces Act 1980;without prejudice to paragraph (a) of this definition, any retired pay or pension to which any of paragraphs (a) to (f) of section 641(1) of the Income Tax (Earnings and Pensions) Act 2003 applies;
- “*war widow’s pension*” means any widow’s or surviving civil partner's pension or allowance granted in respect of a death due to service or war injury and payable by virtue of any enactment mentioned in paragraph (a) of the preceding definition or a pension or allowance for a widow or surviving civil partner granted under any scheme mentioned in section 641(1)(e) or (f) of the Income Tax (Earnings and Pensions) Act 2003;
and each of the following expressions, namely “*attendance allowance*”, “*unemployability supplement or allowance*”, “*war disablement pension*” and “*war widow’s pension*”, includes any payment which the Department accepts as being analogous to it.
- (3) In this Part of this Act, “*couple*” has the meaning given by section 133(1) above.
- (4) In this Part of this Act “*the relevant week*”, in relation to any year, means the week beginning with the first Monday in December or such other week as may be specified in an order made by the Department.
## Part XI — Statutory Sick Pay
#### Employer’s liability
##### 147
- (1) Where an employee has a day of incapacity for work in relation to his contract of service with an employer, that employer shall, if the conditions set out in sections 148 to 150 below are satisfied, be liable to make him, in accordance with the following provisions of this Part of this Act, a payment (to be known as “*statutory sick pay*”) in respect of that day.
- (2) Any agreement shall be void to the extent that it purports—
- (a) to exclude, limit or otherwise modify any provision of this Part of this Act, or
- (b) to require an employee to contribute (whether directly or indirectly) towards any costs incurred by his employer under this Part of this Act.
- (3) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory sick pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (2)(a) above if the employer—
- (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or
- (b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.
- (4) For the purposes of this Part of this Act a day of incapacity for work in relation to a contract of service means a day on which the employee concerned is, or is deemed in accordance with regulations to be, incapable by reason of some specific disease or bodily or mental disablement of doing work which he can reasonably be expected to do under that contract.
- (5) In any case where an employee has more than one contract of service with the same employer the provisions of this Part of this Act shall, except in such cases as may be prescribed and subject to the following provisions of this Part of this Act, have effect as if the employer were a different employer in relation to each contract of service.
- (6) Circumstances may be prescribed in which, notwithstanding the provisions of subsections (1) to (5) above, the liability to make payments of statutory sick pay is to be a liability of the Commissioners of Inland Revenue.
- (7) Regulations under subsection (6) above must be made with the concurrence of the Commissioners of Inland Revenue
### The qualifying conditions
#### Period of incapacity for work
##### 148
- (1) The first condition is that the day in question forms part of a period of incapacity for work.
- (2) In this Part of this Act “*period of incapacity for work*” means any period of four or more consecutive days, each of which is a day of incapacity for work in relation to the contract of service in question.
- (3) Any two periods of incapacity for work which are separated by a period of not more than 8 weeks shall be treated as a single period of incapacity for work.
- (4) The Department may by regulations direct that a larger number of weeks specified in the regulations shall be substituted for the number of weeks for the time being specified in subsection (3) above.
- (5) No day of the week shall be disregarded in calculating any period of consecutive days for the purposes of this section.
- (6) A day may be a day of incapacity for work in relation to a contract of service, and so form part of a period of incapacity for work, notwithstanding that—
- (a) it falls before the making of the contract or after the contract expires or is brought to an end; or
- (b) it is not a day on which the employee concerned would be required by that contract to be available for work.
#### Period of entitlement
##### 149
- (1) The second condition is that the day in question falls within a period which is, as between the employee and his employer, a period of entitlement.
- (2) For the purposes of this Part of this Act a period of entitlement, as between an employee and his employer, is a period beginning with the commencement of a period of incapacity for work and ending with whichever of the following first occurs—
- (a) the termination of that period of incapacity for work;
- (b) the day on which the employee reaches, as against the employer concerned, his maximum entitlement to statutory sick pay (determined in accordance with section 151 below);
- (c) the day on which the employee’s contract of service with the employer concerned expires or is brought to an end;
- (d) in the case of an employee who is, or has been, pregnant, the day immediately preceding the beginning of the disqualifying period.
- (3) Schedule 11 to this Act has effect for the purpose of specifying circumstances in which a period of entitlement does not arise in relation to a particular period of incapacity for work.
- (4) A period of entitlement as between an employee and an employer of his may also be, or form part of, a period of entitlement as between him and another employer of his.
- (5) The Department may by regulations—
- (a) specify circumstances in which, for the purpose of determining whether an employee’s maximum entitlement to statutory sick pay has been reached in a period of entitlement as between him and an employer of his, days falling within a previous period of entitlement as between the employee and any person who is or has in the past been an employer of his are to be counted; and
- (b) direct that in prescribed circumstances an employer shall provide a person who is about to leave his employment, or who has been employed by him in the past, with a statement in the prescribed form containing such information as may be prescribed in relation to any entitlement of the employee to statutory sick pay.
- (6) Regulations may provide, in relation to prescribed cases, for a period of entitlement to end otherwise than in accordance with subsection (2) above.
- (7) In a case where the employee’s contract of service first takes effect on a day which falls within a period of incapacity for work, the period of entitlement begins with that day.
- (8) In a case where the employee’s contract of service first takes effect between two periods of incapacity for work which by virtue of section 148(3) above are treated as one, the period of entitlement begins with the first day of the second of those periods.
- (9) In any case where, otherwise than by virtue of section 6(1)(b) above, an employee’s earnings under a contract of service in respect of the day on which the contract takes effect do not attract a liability to pay secondary Class 1 contributions, subsections (7) and (8) above shall have effect as if for any reference to the contract first taking effect there were substituted a reference to the first day in respect of which the employee’s earnings attract such a liability.
- (10) Regulations shall make provision as to an employer’s liability under this Part of this Act to pay statutory sick pay to an employee in any case where the employer’s contract of service with that employee has been brought to an end by the employer solely, or mainly, for the purpose of avoiding liability for statutory sick pay.
- (11) Subsection (2)(d) above does not apply in relation to an employee who has been pregnant if her pregnancy terminated, before the beginning of the disqualifying period, otherwise than by confinement.
- (12) In this section—
- “*confinement*” is to be construed in accordance with section 167(1) below;
- “*disqualifying period*” means—in relation to a woman entitled to statutory maternity pay, the maternity pay period; andin relation to a woman entitled to maternity allowance, the maternity allowance period;
- “*maternity allowance period*” has the meaning assigned to it by section 35(2) above, and
- “*maternity pay period*” has the meaning assigned to it by section 161(1) below.
#### Qualifying days
##### 150
- (1) The third condition is that the day in question is a qualifying day.
- (2) The days which are for the purposes of this Part of this Act to be qualifying days as between an employee and an employer of his (that is to say, those days of the week on which he is required by his contract of service with that employer to be available for work or which are chosen to reflect the terms of that contract) shall be such day or days as may, subject to regulations, be agreed between the employee and his employer or, failing such agreement, determined in accordance with regulations.
- (3) In any case where qualifying days are determined by agreement between an employee and his employer there shall, in each week (beginning with Sunday), be at least one qualifying day.
- (4) A day which is a qualifying day as between an employee and an employer of his may also be a qualifying day as between him and another employer of his.
### Limitations on entitlement, etc.
#### Limitations on entitlement
##### 151
- (1) Statutory sick pay shall not be payable for the first three qualifying days in any period of entitlement.
- (2) An employee shall not be entitled, as against any one employer, to an aggregate amount of statutory sick pay in respect of any one period of entitlement which exceeds his maximum entitlement.
- (3) The maximum entitlement as against any one employer is reached on the day on which the amount to which the employee has become entitled by way of statutory sick pay during the period of entitlement in question first reaches or passes the entitlement limit.
- (4) The entitlement limit is an amount equal to 28 times the weekly rate applicable in accordance with section 153 below.
- (5) Regulations may make provision for calculating the entitlement limit in any case where an employee’s entitlement to statutory sick pay is calculated by reference to different weekly rates in the same period of entitlement.
#### Notification of incapacity for work
##### 152
- (1) Regulations shall prescribe the manner in which, and the time within which, notice of any day of incapacity for work is to be given by or on behalf of an employee to his employer.
- (2) An employer who would, apart from this section, be liable to pay an amount of statutory sick pay to an employee in respect of a qualifying day (the “*day in question*”) shall be entitled to withhold payment of that amount if—
- (a) the day in question is one in respect of which he has not been duly notified in accordance with regulations under subsection (1) above; or
- (b) he has not been so notified in respect of any of the first three qualifying days in a period of entitlement (a “*waiting day*”) and the day in question is the first qualifying day in that period of entitlement in respect of which the employer is not entitled to withhold payment—
- (i) by virtue of paragraph (a) above; or
- (ii) in respect of an earlier waiting day by virtue of this paragraph.
- (3) Where an employer withholds any amount of statutory sick pay under this section—
- (a) the period of entitlement in question shall not be affected; and
- (b) for the purposes of calculating his maximum entitlement in accordance with section 151 above the employee shall not be taken to have become entitled to the amount so withheld.
### Rate of payment, etc.
#### Rate of payment
##### 153
- (1) Statutory sick pay shall be payable by an employer at the weekly rate of £88∙45.
- (2) The Department may by order—
- (a) amend subsection (1) above so as to substitute different provision as to the weekly rate or rates of statutory sick pay; and
- (b) make such consequential amendments as appear to the Department to be required of any provision contained in this Part of this Act.
- (3) The amount of statutory sick pay payable by any one employer in respect of any day shall be the weekly rate applicable on that day divided by the number of days which are, in the week (beginning with Sunday) in which that day falls, qualifying days as between that employer and the employee concerned.
#### Recovery by employers of amounts paid by way of statutory sick pay
##### 154
#### Power to substitute provisions for s. 154(2)
##### 155
### Miscellaneous
#### Relationship with benefits and other payments, etc
##### 156
Schedule 12 to this Act has effect with respect to the relationship between statutory sick pay and certain benefits and payments.
#### Crown employment - Part XI
##### 157
- (1) Subject to subsection (2) below, the provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
- (2) The provisions of this Part of this Act do not apply in relation to persons serving as members of Her Majesty’s forces, in their capacity as such.
- (3) For the purposes of this section Her Majesty’s forces shall be taken to consist of such establishments and organisations as may be prescribed by regulations made by the Secretary of State with the concurrence of the Treasury, being establishments and organisations in which persons serve under the control of the Defence Council.
#### Special classes of persons
##### 158
- (1) The Department may with the concurrence of the Treasury make regulations modifying this Part of this Act in such manner as the Department thinks proper in their application to any person who is, has been or is to be—
- (a) employed on board any ship, vessel, hovercraft or aircraft; or
- (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances.
- (2) Regulations under subsection (1) above may in particular provide—
- (a) for any provision of this Part to apply to any such person, notwithstanding that it would not otherwise apply;
- (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;
- (c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in Northern Ireland;
- (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory other than Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
#### Interpretation of Part XI and supplementary provisions
##### 159
- (1) In this Part of this Act—
- “*contract of service*” (except in paragraph (a) of the definition below of “*employee*”) includes any arrangement providing for the terms of appointment of an employee;
- “*employee*” means a person who is—gainfully employed in Northern Ireland either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .but subject to regulations, which may provide for cases where any such person is not to be treated as an employee for the purposes of this Part of this Act and for cases where any person who would not otherwise be an employee for those purposes is to be treated as an employee for those purposes;
- “employer”, in relation to an employee and a contract of service of his, means a person who—under section 6 above is liable to pay secondary Class 1 contributions in relation to any earnings of the employee under the contract; orwould be liable to pay such contributions but for—the condition in section 6(1)(b); orthe employee being under the age of 16;
- “*period of entitlement*” has the meaning given by section 149 above;
- “*period of incapacity for work*” has the meaning given by section 148 above;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*prescribed*” means prescribed by regulations;
- “*qualifying day*” has the meaning given by section 150 above;
- “*week*” means any period of 7 days.
- (2) For the purposes of this Part of this Act an employee’s normal weekly earnings shall, subject to subsection (4) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under his contract of service with the employer in question.
- (3) For the purposes of subsection (2) above, the expressions “*earnings*” and “*relevant period*” shall have the meaning given to them by regulations.
- (4) In such cases as may be prescribed an employee’s normal weekly earnings shall be calculated in accordance with regulations.
- (5) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or such of its provisions as may be prescribed—
- (a) two or more employers are to be treated as one;
- (b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.
- (6) Where, in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling him to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed; and any such regulations may prescribe—
- (a) the conditions that must be satisfied if a person is to be entitled to make such an election;
- (b) the manner in which, and the time within which, such an election is to be made;
- (c) the persons to whom, and the manner in which, notice of such an election is to be given;
- (d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;
- (e) the time for which such an election is to have effect;
- (f) which one of the person’s employers under the two or more contracts is to be regarded for the purposes of statutory sick pay as his employer under the one contract;
and the powers conferred by this subsection are without prejudice to any other power to make regulations under this Part of this Act.
- (7) Regulations may provide for periods of work which begin on one day and finish on the following day to be treated, for the purposes of this Part of this Act, as falling solely within one or other of those days.
## Part XII — Statutory Maternity Pay
#### Statutory maternity pay - entitlement and liability to pay
##### 160
- (1) Where a woman who is or has been an employee satisfies the conditions set out in this section, she shall be entitled, in accordance with the following provisions of this Part of this Act, to payments to be known as “*statutory maternity pay*”.
- (2) The conditions mentioned in subsection (1) above are—
- (a) that she has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the week immediately preceding the 14th week before the expected week of confinement but has ceased to work for him . . . ;
- (b) that her normal weekly earnings for the period of 8 weeks ending with the week immediately preceding the 14th week before the expected week of confinement are not less than the lower earnings limit in force under section 5(1)(a) above immediately before the commencement of the 14th week before the expected week of confinement; and
- (c) that she has become pregnant and has reached, or been confined before reaching, the commencement of the 11th week before the expected week of confinement.
- (3) The liability to make payments of statutory maternity pay to a woman is a liability of any person of whom she has been an employee as mentioned in subsection (2)(a) above.
- (4) A woman shall be entitled to payments of statutory maternity pay only if—
- (a) she gives the person who will be liable to pay it notice of the date from which she expects his liability to pay her statutory maternity pay to begin; and
- (b) the notice is given at least 28 days before that date or, if that is not reasonably practicable, as soon as is reasonably practicable.
- (5) The notice shall be in writing if the person who is liable to pay the woman statutory maternity pay so requests.
- (6) Any agreement shall be void to the extent that it purports—
- (a) to exclude, limit or otherwise modify any provision of this Part of this Act; or
- (b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by her employer or former employer under this Part of this Act.
- (7) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory maternity pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (6)(a) above if the employer—
- (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or
- (b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.
- (8) Regulations shall make provision as to a former employer’s liability to pay statutory maternity pay to a woman in any case where the former employer’s contract of service with her has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory maternity pay.
- (9) The Department may by regulations—
- (a) specify circumstances in which, notwithstanding subsections (1) to (8) above, there is to be no liability to pay statutory maternity pay in respect of a week;
- (b) specify circumstances in which, notwithstanding subsections (1) to (8) above, the liability to make payments of statutory maternity pay is to be a liability of the Commissioners of Inland Revenue;
- (c) specify in what circumstances employment is to be treated as continuous for the purposes of this Part of this Act;
- (d) provide that a woman is to be treated as being employed for a continuous period of at least 26 weeks where—
- (i) she has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and
- (ii) those contracts were not continuous;
- (e) provide that any of the provisions specified in subsection (10) below shall have effect subject to prescribed modificationsin such cases as may be prescribed
- (ea) provide that subsection (4) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed;
- (f) provide for amounts earned by a woman under separate contracts of service with the same employer to be aggregated for the purposes of this Part of this Act; and
- (g) provide that—
- (i) the amount of a woman’s earnings for any period, or
- (ii) the amount of her earnings to be treated as comprised in any payment made to her or for her benefit,
shall be calculated or estimated 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 woman shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of her earnings.
- (10) The provisions mentioned in subsection (9)(e) above are—
- (a) subsection (2)(a) and (b) above; and
- (b) section 162(1) and (2) . . . below.
- (11) Any regulations under subsection (9) above which are made by virtue of paragraph (b) of that subsection must be made with the concurrence of the Commissioners of Inland Revenue.
#### The maternity pay period
##### 161
- (1) Statutory maternity pay shall be payable, subject to the provisions of this Part of this Act, in respect of each week during a prescribed period (“*the maternity pay period*”) of a duration not exceeding 52 weeks.
- (2) Subject to subsections (3) and (7), the maternity pay period shall begin with the 11th week before the expected week of confinement.
- (3) Cases may be prescribed in which the first day of the period is to be a prescribed day after the beginning of the 11th week before the expected week of confinement, but not later than the day immediately following the day on which she is confined.
- (3A) Regulations may provide for the duration of the maternity pay period as it applies to a woman to be reduced, subject to prescribed restrictions and conditions.
- (3B) Regulations under subsection (3A) are to secure that the reduced period ends at a time—
- (a) after a prescribed period beginning with the day on which the woman is confined; and
- (b) when at least a prescribed part of the maternity pay period remains unexpired.
- (3C) Regulations under subsection (3A) may, in particular, prescribe restrictions and conditions relating to—
- (a) the end of the woman's entitlement to maternity leave;
- (b) the doing of work by the woman;
- (c) the taking of prescribed steps by the woman or another person as regards leave under Article 107E of the Employment Rights Order in respect of the child;
- (d) the taking of prescribed steps by the woman or another person as regards statutory shared parental pay in respect of the child.
- (3D) Regulations may provide for a reduction in the duration of the maternity pay period as it applies to a woman to be revoked, or to be treated as revoked, subject to prescribed restrictions and conditions.
- (4) Except in such cases as may be prescribed, statutory maternity pay shall not be payable to a woman by a person in respect of any week during any part of which she works under a contract of service with him.
- (5) It is immaterial for the purposes of subsection (4) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the maternity pay period or a contract of service which did not so exist.
- (6) Except in such cases as may be prescribed, statutory maternity pay shall not be payable to a woman in respect of any week after she has been confined and during any part of which she works for any employer who is not liable to pay her statutory maternity pay.
- (7) Regulations may provide that this section shall have effect subject to prescribed modifications in relation—
- (a) to cases in which a woman has been confined before the 11th week before the expected week of confinement; and
- (b) to cases in which—
- (i) a woman is confined at any after the end of the week immediately preceding the 11th week, before the expected week of confinement; and
- (ii) the maternity pay period has not then commenced for her.
- (8) In subsections (1), (4) and (6) “*week*” means a period of 7 days beginning with the day of the week on which the maternity pay period begins.
#### Rates of payment
##### 162
- (1) Statutory maternity pay shall be payable to a woman—
- (a) at the earnings-related rate, in respect of the first 6 weeks in respect of which it is payable; and
- (b) at whichever is the lower of the earnings-related rate and such weekly rate as may be prescribed, in respect of the remaining portion of the maternity pay period.
- (1A) In subsection (1) “*week*” means any period of 7 days.
- (2) The earnings-related rate is a weekly rate equivalent to 90 per cent. of a woman’s normal weekly earnings for the period of 8 weeks immediately preceding the 14th week before the expected week of confinement.
- (3) The weekly rate prescribed under subsection (1)(b) above must not be less than the weekly rate of statutory sick pay for the time being specified in section 153(1) above or, if two or more such rates are for the time being so specified, the higher or highest of those rates.
- (4) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of statutory maternity pay, the amount payable by way of statutory maternity pay for any day shall be taken as one seventh of the weekly rate.
#### Recovery of amounts paid by way of statutory maternity pay
##### 163
- (1) Regulations shall make provision for the payment by employers of statutory maternity pay to be funded by the Commissioners of Inland Revenue to such extent as may be prescribed.
- (2) Regulations under subsection (1) shall—
- (a) make provision for a person who has made a payment of statutory maternity pay to be entitled, except in prescribed circumstances, to recover an amount equal to the sum of—
- (i) the aggregate of such of those payments as qualify for small employers’ relief; and
- (ii) an amount equal to 92 per cent of the aggregate of such of those payments as do not so qualify; and
- (b) include provision for a person who has made a payment of statutory maternity pay qualifying for small employers’ relief to be entitled, except in prescribed circumstances, to recover an additional amount, determined in such manner as may be prescribed—
- (i) by reference to secondary Class 1 contributions paid in respect of statutory maternity pay;
- (ii) by reference to secondary Class 1 contributions paid in respect of statutory sick pay; or
- (iii) by reference to the aggregate of secondary Class 1 contributions paid in respect of statutory maternity pay and secondary Class 1 contributions paid in respect of statutory sick pay.
- (3) For the purposes of this section a payment of statutory maternity pay which a person is liable to make to a woman qualifies for small employers’ relief if, in relation to that woman’s maternity pay period, the person liable to make the payment is a small employer.
- (4) For the purposes of this section “*small employer*”, in relation to a woman’s maternity pay period, shall have the meaning assigned to it by regulations, and, without prejudice to the generality of the foregoing, any such regulations—
- (a) may define that expression by reference to the amount of a person’s contributions payments for any prescribed period; and
- (b) if they do so, may in that connection make provision for the amount of those payments for that prescribed period—
- (i) to be determined without regard to any deductions that may be made from them under this section or under any other enactment or instrument; and
- (ii) in prescribed circumstances, to be adjusted, estimated or otherwise attributed to him by reference to their amount in any other prescribed period.
- (5) Regulations under subsection (1) may, in particular, make provision—
- (a) for funding in advance as well as in arrear;
- (b) for funding, or the recovery of amounts due under provision made by virtue of subsection (2)(b), by means of deductions from such amounts for which employers are accountable to the Commissioners of Inland Revenue as may be prescribed, or otherwise;
- (c) for the recovery by the Commissioners of Inland Revenue of any sums overpaid to employers under the regulations.
- (6) Where in accordance with any provision of regulations under subsection (1) an amount has been deducted from an employer’s contributions payments, the amount so deducted shall (except in such cases as may be prescribed) be treated for the purposes of any provision made by or under any enactment in relation to primary or secondary Class 1 contributions—
- (a) as having been paid (on such date as may be determined in accordance with the regulations), and
- (b) as having been received by the Commissioners of Inland Revenue,
towards discharging the employer’s liability in respect of such contributions.
- (7) Regulations under any provision of this section shall be made by the Secretary of State.
- (8) Regulations under this section must be made with the concurrence of the Commissioners of Inland Revenue.
- (9) In this section “*contributions payments*”, in relation to an employer, means any payments which the employer is required, by or under any enactment, to make in discharge of any liability in respect of primary or secondary Class 1 contributions.
#### Relationship with benefits and other payments, etc
##### 164
Schedule 13 to this Act has effect with respect to the relationship between statutory maternity pay and certain benefits and payments.
#### Crown employment - Part XII
##### 165
The provisions of this Part of this Act apply in relation to women employed by or under the Crown as they apply in relation to women employed otherwise than by or under the Crown.
#### Special classes of persons
##### 166
- (1) The Department may with the concurrence of the Treasury make regulations modifying this Part of this Act in such manner as the Department thinks proper in their application to any person who is, has been or is to be—
- (a) employed on board any ship, vessel, hovercraft or aircraft;
- (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances; or
- (c) in prescribed employment in connection with continental shelf operations.
- (2) Regulations under subsection (1) above may in particular provide—
- (a) for any provision of this Part to apply to any such person, notwithstanding that it would not otherwise apply;
- (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;
- (c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in any part of Northern Ireland;
- (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory other than Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
- (3) In this section “*continental shelf operations*” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain off-shore activities) were omitted, would nevertheless fall within subsection (2) of that section.
#### Interpretation of Part XII, etc
##### 167
- (1) In this Part of this Act—
- “*confinement*” means—labour resulting in the issue of a living child, orlabour after 24 weeks of pregnancy resulting in the issue of a child whether alive or dead,and “*confined*” shall be construed accordingly; and where a woman’s labour begun on one day results in the issue of a child on another day she shall be taken to be confined on the day of the issue of the child or, if labour results in the issue of twins or a greater number of children, she shall be taken to be confined on the day of the issue of the last of them;
- “*dismissed*” is to be construed in accordance with Part XI of the Employment Rights (Northern Ireland) Order 1996;
- “*employee*”means a woman who is—gainfully employed in Northern Ireland either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . but subject to regulations made with the concurrence of the Commissioners of Her Majesty’s Revenue and Customs which may provide for cases where any such woman is not to be treated as an employee for the purposes of this Part of this Act and for cases where a woman who would not otherwise be an employee for those purposes is to be treated as an employee for those purposes;
- “employer”, in relation to a woman who is an employee, means a person who—under section 6 above is liable to pay secondary Class 1 contributions in relation to any of her earnings; orwould be liable to pay such contributions but for—the condition in section 6(1)(b); orthe employee being under the age of 16;
- “*maternity pay period*” has the meaning assigned to it by section 161(1) above;
- “*modifications*” includes additions, omissions and amendments, and related expressions shall be construed accordingly;
- “*prescribed*” means specified in or determined in accordance with regulations;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (1A) In this Part, except section 161(1), (4) and (6), section 162(1) and paragraph 3(2) of Schedule 13, “*week*” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of case.
- (2) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed—
- (a) two or more employers are to be treated as one;
- (b) two or more contracts of service in respect of which the same woman is an employee are to be treated as one.
- (3) Where, in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a woman’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling her to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed; and any such regulations may prescribe—
- (a) the conditions that must be satisfied if a woman is to be entitled to make such an election;
- (b) the manner in which, and the time within which, such an election is to be made;
- (c) the persons to whom, and the manner in which, notice of such an election is to be given;
- (d) the information which a woman who makes such an election is to provide, and the persons to whom, and the time within which, she is to provide it;
- (e) the time for which such an election is to have effect;
- (f) which one of the woman’s employers under the two or more contracts is to be regarded for the purposes of statutory maternity pay as her employer under the one contract;
and the powers conferred by this subsection are without prejudice to any other power to make regulations under this Part of this Act.
- (4) For the purposes of this Part of this Act a woman’s normal weekly earnings shall, subject to subsection (6) below, be taken to be the average weekly earnings which in the relevant period have been paid to her or paid for her benefit under the contract of service with the employer in question.
- (5) For the purposes of subsection (4) above “*earnings*” and “*relevant period*” shall have the meanings given to them by regulations.
- (6) In such cases as may be prescribed a woman’s normal weekly earnings shall be calculated in accordance with regulations.
- (7) Regulations under any of subsections (2) to (6) above must be made with the concurrence of the Commissioners of Inland Revenue.
## Part XIII — General
### Interpretation
#### Application of Act in relation to territorial waters
##### 168
In this Act—
- (a) any reference to Northern Ireland includes a reference to the territorial waters of the United Kingdom adjacent to Northern Ireland;
- (b) any reference to the United Kingdom includes a reference to the territorial waters of the United Kingdom.
#### Age
##### 169
For the purposes of this Act a person—
- (a) is over or under a particular age if he has or, as the case may be, has not attained that age; and
- (b) is between two particular ages if he has attained the first but not the second.
#### Interpretation
##### 170
In this Act—
- “*the 1975 Act*” means the Social Security (Northern Ireland) Act 1975;
- “*the 1986 Order*” means the Social Security (Northern Ireland) Order 1986;
- “*the Administration Act*” means the Social Security Administration (Northern Ireland) Act 1992;
- “*the Consequential Provisions Act*” means the Social Security (Consequential Provisions) (Northern Ireland) Act 1992;
- “*the Department*” means (except in Parts XIIZA , 12ZB and 12ZC above) the Department of Health and Social Services for Northern Ireland;
- “*the Department of Economic Development*” means the Department of Economic Development in Northern Ireland;
- “*the Department of the Environment*” means the Department of the Environment for Northern Ireland;
- “*the Department of Finance and Personnel*” means the Department of Finance and Personnel in Northern Ireland;
- the Employment Rights Order” means the Employment Rights (Northern Ireland) Order 1996;
- “*the Great Britain Administration Act*” means the Social Security Administration Act 1992;
- “*the Great Britain Contributions and Benefits Act*” means the Social Security Contributions and Benefits Act 1992;
- “*the National Insurance Fund*” means the Northern Ireland National Insurance Fund;
- “*the Old Cases Act*” means the Industrial Injuries and Diseases (Northern Ireland Old Cases) Act 1975;
- “*the Pensions Act*” means the Pension Schemes (Northern Ireland) Act 1993;
- “*the Pensions Order*” means the Social Security Pensions (Northern Ireland) Order 1975;
- “*statutory provision*” has the meaning assigned by section 1(f) of the Interpretation Act (Northern Ireland) 1954.
### Subordinate legislation
#### Regulations and orders - general
##### 171
- (1) Subject to any provision providing for regulations or orders to be made by the Treasury or the Commissioners of Inland Revenue and to any specific provision of this Act, regulations and orders under this Act shall be made by the Department.
- (2) Any power conferred by this Act on the Department to make regulations or orders is exercisable by statutory rule for the purposes of the Statutory Rules (Northern Ireland) Order 1979.
- (3) Except in the case of an order under section 141(3) above and in so far as this Act otherwise provides, any power conferred by this Act to make regulations or an order may be exercised—
- (a) either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified cases or classes of case;
- (b) so as to make, as respects the cases in relation to which it is exercised—
- (i) the full provision to which the power extends or any less provision (whether by way of exception or otherwise),
- (ii) the same provision for all cases in relation to which the power is exercised, or different provision for different cases or different classes of case or different provision as respects the same case or class of case for different purposes of this Act,
- (iii) any such provision either unconditionally or subject to any specified condition;
and where such a power is expressed to be exercisable for alternative purposes it may be exercised in relation to the same case for any or all of those purposes; and powers to make regulations or an order for the purposes of any one provision of this Act are without prejudice to powers to make regulations or an order for the purposes of any other provision.
- (4) Without prejudice to any specific provision of this Act, any power conferred by this Act to make regulations or an order (other than the power conferred by section 141(3)) includes power to make thereby such incidental, supplementary, consequential or transitional provision as appears to the authority making the regulations or order to be expedient for the purposes of the regulations or order.
- (5) Without prejudice to any specific provision of this Act, a power conferred by any provision of this Act except—
- (a) sections 25B(2)(a), 30, 47(6) . . . and 141(3) and paragraph 3(9) of Schedule 7; and
- (b) section 121(1) in relation to the definition of “*payments by way of occupational or personal pension*”; and
- (c) Part XI,
to make regulations or an order includes power to provide for a person to exercise a discretion in dealing with any matter.
- (6) Any power conferred by this Act to make regulations relating to housing benefit shall include power to make different provision for different areas.
- (6A) Regulations under Part VII of this Act relating to housing benefit administered by the Department of the Environment under section 126(3)(b) of the Administration Act shall not be made without the consent of that Department.
- (7) Any power of the Department under any provision of this Act, except the provisions mentioned in subsection (5)(a) and (b) above and Part IX, to make any regulations or order, where the power is not expressed to be exercisable with the consent of the Department of Finance and Personnel shall if that Department so directs be exercisable only in conjunction with it.
- (8) Any power under any of sections 116 to 119 above to modify provisions of this Act or the Administration Act extends also to modifying so much of any other provision of this Act or that Act as re-enacts provisions of the 1975 Act which replaced provisions of the National Insurance (Industrial Injuries) Measures (Northern Ireland) 1966 to 1974.
- (9) A power to make regulations under any of sections 116 to 119 above shall be exercisable in relation to any enactment passed or made after this Act which is directed to be construed as one with this Act, but this subsection applies only so far as a contrary intention is not expressed in the enactment, and is without prejudice to the generality of any such direction.
- (10) Any power of the Secretary of State, the Treasury or the Commissioners of Inland Revenue under this Act to make regulations or orders is exercisable by statutory instrument, and subsections (3) to (5) above apply to those regulations or orders as they apply to regulations or orders made by the Department.
- (11) Any power of the Secretary of State to make an order under section 155A(1) above or regulations under section 116, 155A(4), 157 or 163 above shall if the Treasury so direct be exercisable only in conjunction with them.
- (12) Any reference in this section or section 172 below to an order or regulations under this Act includes a reference to an order or regulations made under any provision of an enactment passed or made after this Act which is directed to be construed as one with this Act; but this subsection applies only so far as a contrary intention is not expressed in the enactment, and is without prejudice to the generality of any such direction.
#### Assembly, etc. control of regulations and orders
##### 172
- (1) The regulations and orders to which this subsection applies shall be laid before the Assembly after being made and shall take effect on such date as may be specified in the regulations or order, but shall (without prejudice to the validity of anything done thereunder or to the making of new regulations or a new order) cease to have effect upon the expiration of a period of six months from that date unless at some time before the expiration of that period the regulations have, or the order has, been approved by a resolution of the Assembly.
- (2) Subsection (1) above applies to—
- (a) regulations made by the Department under section ... 19(6), 28(3), 30DD(5)(b) or (c), ... 104(3), ... ... above or section 167ZE(1) ... ... or any of sections 167ZU to 167ZZ2 above;
- (aa) the first regulations made by virtue of section 23A(3)(c) above;
- (b) regulations prescribing payments for the purposes of the definition of “*payments by way of occupational or personal pension*” in section 121(1) above;
- (c) an order made by the Department under section 25B(1), 28(2), 35A(7), ... , ... 144(3)(b) or 153(2) ... or 155A(1) above.
- (3) Subsection (1) above does not apply to—
- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) regulations under any provision mentioned in subsection (2)(a) above ... which are to be made for the purpose of consolidating regulations thereby revoked;
- (c) regulations which, in so far as they are made under any provision mentioned in subsection (2)(a) above ... , only replace provisions of previous regulations with new provisions to the same effect.
- (4) Subject to subsections (4A) , (7) and (7A) below, all regulations and orders made by the Department under this Act, other than regulations or orders to which subsection (1) above applies, shall be subject to negative resolution.
- (4A) Subsection (4) above does not apply to a statutory rule which contains an order appointing the first or second appointed year or designating the flat rate introduction year (within the meaning of section 121(1) above).
- (5) Section 41(3) of the Interpretation Act (Northern Ireland) 1954 (laying statutory instruments or statutory documents before the Assembly) shall apply in relation to any instrument or document which by virtue of any provision of this Act is required to be laid before the Assembly as if it were a statutory instrument or statutory document within the meaning of that Act.
- (6) This subsection applies to any regulations or order made under this Act which—
- (a) but for subsection (7) below, would be subject to negative resolution, and
- (b) are or is contained in a statutory rule which includes any regulations or order subject to the confirmatory procedure.
- (7) Any regulations or order to which subsection (6) above applies shall not be subject to negative resolution, but shall be subject to the confirmatory procedure.
- (7A) An order under section 167ZBA(6) shall not be made unless a draft has been laid before, and approved by a resolution of, the Assembly.
- (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (9) Subject to subsections (11) to (11B) below, regulations made under this Act by the Secretary of State , the Treasury or the Commissioners of Inland Revenue shall be subject to annulment in pursuance of a resolution of either House of Parliament.
- (10) This subsection applies to any regulations made under this Act which—
- (a) but for subsection (11) below, would be subject to annulment in pursuance of a resolution of either House of Parliament, and
- (b) are, or is, contained in an instrument which is subject to any requirement that a draft of the instrument be laid before and approved by a resolution of each House of Parliament.
- (11) Any regulations to which subsection (10) above applies shall not be subject as mentioned in paragraph (a) of that subsection, but shall be subject to the procedure described in paragraph (b) of that subsection.
- (11ZA) A statutory instrument containing (whether alone or with other provisions) regulations under section 5 specifying the lower earnings limit for—
- (a) the tax year following the designated tax year (see section 5(4) of the Pensions Act 2007), or
- (b) any subsequent tax year,
shall not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.
- (11ZB) A statutory instrument containing (whether alone or with other provisions) regulations under section 5 specifying the upper earnings limit shall not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.
- (11A) A statutory instrument containing (whether alone or with other provisions) regulations made by virtue of section 4B(2), 4C, 9A(7), section 9B(4), (8) or (10), 10ZC, 11(8) or (9) , 14A, 18, 18A, 19(4) and (5), 117 , 118 or 141 or an order under section 155A shall not be made unless a draft of the instrument has been laid before Parliament and been approved by resolution of each House of Parliament.
- (11B) Subsection (11A) above does not apply to a statutory instrument by reason only that it contains —
- (a) regulations under section 117 which the instrument states are made for the purpose of making provision consequential on provision under section 129 or 142(7) of the Administration Act,
- (b) regulations under powers conferred by any provision mentioned in that subsection which are to be made for the purpose of consolidating regulations to be revoked in the instrument, or
- (c) regulations which, in so far as they are made under powers conferred by any provision mentioned in that subsection, only replace provisions of previous regulations with new provisions to the same effect.
- (11C) In the case of a statutory instrument containing (whether alone or with other provisions) regulations made by virtue of section 4B(2) to which subsection (11A) above applies, the draft of the instrument must be laid before Parliament before the end of the period of 12 months beginning with the appropriate date.
- (11D) For the purposes of subsection (11C), the “*appropriate date*” means—
- (a) where the corresponding retrospective tax provision was passed or made before the day on which the National Insurance Contributions Act 2006 was passed, the date upon which that Act was passed, and
- (b) in any other case, the date upon which the corresponding retrospective tax provision was passed or made.
- (11E) For the purposes of subsection (11D), “*the corresponding retrospective tax provision*” in relation to the regulations means—
- (a) the retrospective tax provision mentioned in subsection (1) of section 4B in relation to which the regulations are to be made by virtue of subsection (2) of that section, or
- (b) where there is more than one such tax provision, whichever of those provisions was the first to be passed or made.
- (12) In this section—
- “*the Assembly*” means the Northern Ireland Assembly;
- “*the confirmatory procedure*” means the procedure described in subsection (1) above;
- “*subject to negative resolution*” has the meaning assigned by section 41(6) of the Interpretation Act (Northern Ireland) 1954 (but as if the regulations or orders in question were statutory instruments within the meaning of that Act).
### Supplementary
#### Short title, commencement and extent
##### 173
- (1) This Act may be cited as the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
- (2) This Act is to be read, where appropriate, with the Administration Act and the Consequential Provisions Act.
- (3) The enactments consolidated by this Act are repealed, in consequence of the consolidation, by the Consequential Provisions Act.
- (4) Except as provided in Schedule 4 to the Consequential Provisions Act, this Act shall come into force on 1st July 1992.
- (5) Except as provided by this section, this Act extends to Northern Ireland only.
- (6) Section 116(2) and this section also extend to Great Britain.
## SCHEDULE 1
### Class 1 contributions where earner employed in more than one employment
##### 1
- (1) For the purposes of determining whether Class 1 contributions are payable in respect of earnings paid to an earner in a given week and, if so, the amount of the contributions—
- (a) all earnings paid to him or for his benefit in that week in respect of one or more employed earner’s employments under the same employer shall, except as may be provided by regulations, be aggregated and treated as a single payment of earnings in respect of one such employment; and
- (b) earnings paid to him or for his benefit in that week by different persons in respect of different employed earner’s employments shall in prescribed circumstances be aggregated and treated as a single payment of earnings in respect of one such employment;
and regulations may provide that the provisions of this sub-paragraph shall have effect in cases prescribed by the regulations as if for any reference to a week there were substituted a reference to a period prescribed by the regulations.
- (2) Where earnings in respect of employments which include any contracted-out employment and any employment which is not a contracted-out employment are aggregated under sub-paragraph (1) above, then, except as may be provided by regulations—
- (a) if the aggregated earnings exceed the current primary threshold, the amount of the primary Class 1 contribution in respect of the aggregated earnings attributable to section 8(1)(a) above shall be determined in accordance with sub-paragraph (3) below; and
- (b) if the aggregated earnings exceed the current secondary threshold, the amount of the secondary Class 1 contribution in respect of the aggregated earnings shall be determined in accordance with sub-paragraph (6) below.
- (3) The amount of the primary Class 1 contribution attributable to section 8(1)(a) above shall be the aggregate of the amounts determined under the following paragraphs (applying earlier paragraphs before later ones)—
- (a) if the aggregated earnings are paid to or for the benefit of an earner in respect of whom minimum contributions are payable under section 39(1) of the Pensions Act (contributions to personal pension schemes), the amount obtained by applying the main primary percentage that would apply if all the aggregated earnings were attributable to employments which are not contracted-out to such part of the aggregated earnings so attributable as exceeds the current primary threshold and does not exceed the current upper earnings limit (referred to in this paragraph as “the APPS earnings”);
- (b) if some of the aggregated earnings are attributable to COMPS service, the amount obtained by applying the main primary percentage that would apply if all the aggregated earnings were attributable to COMPS service—
- (i) to such part of the aggregated earnings attributable to COMPS service as exceeds the current primary threshold and does not exceed the upper accrual point; or
- (ii) if paragraph (a) applies, to such part of the earnings attributable to COMPS service as, when added to the APPS earnings, exceeds the current primary threshold and does not exceed the upper accrual point;
- (ba) if paragraph (b) applies, the amount obtained by applying the main primary percentage referred to in paragraph (d) to such part of the aggregated earnings attributable to COMPS service as, when added to the APPS earnings (if any), exceeds the upper accrual point and does not exceed the current upper earnings limit,
- (c) if some of the aggregated earnings are attributable to COSRS service, the amount obtained by applying the main primary percentage that would apply if all the aggregated earnings were attributable to COSRS service—
- (i) to such part of the aggregated earnings attributable to COSRS service as exceeds the current primary threshold and does not exceed the upper accrual point; or
- (ii) if paragraph (a) or (b) applies, to such part of the earnings attributable to COSRS service as, when added to the APPS earnings or the part attributable to COMPS service (or both), exceeds the current primary threshold and does not exceed the upper accrual point;
- (ca) if paragraph (c) applies, the amount obtained by applying the main primary percentage referred to in paragraph (d) to such part of the aggregated earnings attributable to COSRS service as, when added to the APPS earnings or the part attributable to COMPS service (or both), exceeds the upper accrual point and does not exceed the current upper earnings limit,
- (d) the amount obtained by applying the main primary percentage that would apply if all the aggregated earnings were attributable to employments which are not contracted-out to such part of the aggregated earnings as, when added to the part or parts attributable to COMPS or COSRS service, exceeds the current primary threshold and does not exceed the current upper earnings limit.
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (6) The amount of the secondary Class 1 contribution shall be the aggregate of the amounts determined under the following paragraphs (applying earlier paragraphs before later ones)—
- (a) if the aggregated earnings are paid to or for the benefit of an earner in respect of whom minimum contributions are payable under section 39(1) of the Pensions Act, the amount obtained by applying the rate of secondary Class 1 contributions that would apply if all the aggregated earnings were attributable to employments which are not contracted-out to such part of the APPS earnings as exceeds the secondary threshold;
- (b) if some of the aggregated earnings are attributable to COMPS service, the amount obtained by applying the rate of secondary Class 1 contributions that would apply if all the aggregated earnings were attributable to COMPS service to such part of the aggregated earnings attributable to such service as exceeds the secondary threshold;
- (c) if some of the aggregated earnings are attributable to COSRS service, the amount obtained by applying the rate of secondary Class 1 contributions that would apply if all the aggregated earnings were attributable to COSRS service to such part of the aggregated earnings attributable to such service as exceeds the secondary threshold;
- (d) the amount obtained by applying the rate of secondary Class 1 contributions that would apply if all the aggregated earnings were attributable to employments which are not contracted-out to such part of the remainder of the aggregated earnings as exceeds the secondary threshold.
- (7) Where any single payment of earnings is made in respect of two or more employed earner’s employments under different employers, liability for Class 1 contributions shall be determined by apportioning the payment to such one or more of the employers as may be prescribed, and treating a part apportioned to any employer as a separate payment of earnings by him.
- (8) Where earnings are aggregated under sub-paragraph (1)(b) above, liability (if any) for the secondary contribution shall be apportioned, in such manner as may be prescribed, between the secondary contributors concerned.
- (8A) Regulations under any provision of this paragraph shall be made by the Inland Revenue.
- (9) In this paragraph—
- “COMPS service” means service in employment in respect of which minimum payments are made to a money purchase contracted-out scheme;
- “COSRS service” means service in employment which qualifies the earner for a pension provided by a salary related contracted-out scheme.
- (10) In relation to earners paid otherwise than weekly, any reference in this paragraph to—
- (a) the primary or the secondary threshold, or
- (b) the upper earnings limit,
shall be construed as a reference to the equivalent of that threshold or limit prescribed under section 5(4) above.
- (11) In relation to such earnings, any reference in this paragraph to the upper accrual point is to be read as a reference to the prescribed equivalent (see section 121(6A)).
### Earnings not paid at normal intervals
### Short-term incapacity benefit
##### 2
Regulations made by the Inland Revenue may, for the purposes of Class 1 contributions, make provision as to the intervals at which payments of earnings are to be treated as made.
### Method of paying Class 1 contributions
- (1) The contribution conditions for short-term incapacity benefit are the following.
- (2) The first condition is that—
- (a) the claimant must have actually paid contributions of a relevant class in respect of one of the last three complete years before the beginning of the relevant benefit year, and those contributions must have been paid before the relevant time; and
- (b) the earnings factor derived as mentioned in sub-paragraph (4) below must be not less than that year’s lower earnings limit multiplied by 25.
- (3) The second condition is that—
- (a) the claimant must in respect of the last two complete years before the beginning of the relevant benefit year have either paid or been credited with contributions of a relevant class or been credited (in the case of 1987-88 or any subsequent year) with earnings; and
- (b) the earnings factor derived as mentioned in sub-paragraph (5) below must be not less in each of those years than the year’s lower earnings limit multiplied by 50.
- (4) The earnings factor referred to in paragraph (b) of sub-paragraph (2) above is that which is derived—
- (a) if the year in question is 1987-88 or any subsequent year—
- (i) from so much of the claimant’s earnings as did not exceed the upper earnings limit and upon which primary Class 1 contributions have been paid or treated as paid; or
- (ii) from Class 2 contributions; or
- (b) if the year in question is an earlier year, from the contributions paid as mentioned in paragraph (a) of that sub-paragraph.
- (5) The earnings factor referred to in paragraph (b) of sub-paragraph (3) above is that which is derived—
- (a) if the year in question is 1987-88 or any subsequent year—
- (i) from so much of the claimant’s earnings as did not exceed the upper earnings limit and upon which primary Class 1 contributions have been paid or treated as paid or from earnings credited; or
- (ii) from Class 2 contributions; or
- (b) if the year in question is an earlier year, from the contributions referred to in paragraph (a) of that sub-paragraph.
- (6) For the purposes of these conditions—
- (a) “*the relevant time*” is the day in respect of which benefit is claimed;
- (b) “*the relevant benefit year*” is the benefit year in which there falls the beginning of the period of incapacity for work which includes the relevant time.
- (7) Where a person makes a claim for incapacity benefit and does not satisfy the first contribution condition (specified in sub-paragraph (2) above) or, as the case may be, the second contribution condition (specified in sub-paragraph (3) above) and, in a later benefit year in which he would satisfy that condition had no such claim been made, he makes a further claim for incapacity benefit, the previous claim shall be disregarded.
- (8) Regulations may—
- (a) provide for the first contribution condition (specified in sub-paragraph (2) above) to be taken to be satisfied in the case of persons who have been entitled to any prescribed description of benefit during any prescribed period or at any prescribed time;
- (b) with a view to securing any relaxation of the requirements of that condition (as so specified) in relation to persons who have been so entitled, provide for that condition to apply in relation to them subject to prescribed modifications.
- (9) In sub-paragraph (8)—
- “benefit” includes (in addition to any benefit under Parts II to V of this Act)—any benefit under Parts VII to XII of this Act, andcredits under regulations under section 22(5) above;
- “modifications” includes additions, omissions and amendments.
### Maternity allowance
##### 3
- (1) Where earnings are paid to an employed earner and in respect of that payment liability arises for primary and secondary Class 1 contributions, the secondary contributor shall (except in prescribed circumstances), as well as being liable for any secondary contribution of his own, be liable in the first instance to pay also the earner’s primary contribution or a prescribed part of the earner’s primary contribution , on behalf of and to the exclusion of the earner; and for the purposes of this Act and the Administration Act contributions paid by the secondary contributor on behalf of the earner shall be taken to be contributions paid by the earner.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) A secondary contributor shall be entitled, subject to and in accordance with regulations, to recover from an earner the amount of any primary Class 1 contribution paid or to be paid by him on behalf of the earner; and, subject to sub-paragraphs (3A) to (5) below but notwithstanding any other provision in any enactment, regulations under this sub-paragraph shall provide for recovery to be made by deduction from the earner’s earnings, and for it not to be made in any other way.
- (3A) Sub-paragraph (3B) applies where a person (“*the employee*”) who is employed by a particular employer (“*the employer*”) receives earnings in a form other than money (“non-monetary earnings”) from the employer in a tax year.
- (3B) If and to the extent that regulations so provide, the employer may recover from the employee, in the prescribed manner, any primary Class 1 contributions paid or to be paid by him on the employee’s behalf in respect of those earnings.
- (4) Sub-paragraph (5) below applies in a case where—
- (a) a person (“the employee”) ceases in a particular tax year (“the cessation year”) to be employed by a particular employer (“the employer”); and
- (b) the employee receives from the employer in the cessation year, after the cessation of the employment, or in the next tax year non-monetary earnings.
- (5) If and to the extent that regulations so provide, the employer may recover from the employee in such manner as may be prescribed any primary Class 1 contributions paid or to be paid by him on the employee’s behalf in respect of—
- (a) the non-monetary earnings mentioned in sub-paragraph (4) above; ...
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
...
- (6) Regulations under any provision of this paragraph shall be made by the Inland Revenue.
### General provisions as to Class 1 contributions
- (1) Subject to sub-paragraph (2) below, the contribution condition for a maternity allowance is—
- (a) that the claimant must, in respect of at least 26 weeks in the 66 weeks immediately preceding the expected week of confinement, have actually paid contributions of a relevant class; and
- (b) in the case of Class 1 contributions, that they were not secondary contributions and were paid otherwise than at the reduced rate.
- (2) In the case of a claimant who is or has been paid otherwise than weekly, any week—
- (a) in respect of which she did not pay contributions of a relevant class; but
- (b) for which her earnings were such that, had she been paid weekly, she would have been required to pay primary Class 1 contributions in respect of that week; and
- (c) for which no such election as is mentioned in section 19(4)(a) above was in force in her case,
shall be treated for the purposes of sub-paragraph (1) above as a week in respect of which she actually paid such contributions otherwise than at a reduced rate.
- (3) For the purposes of sub-paragraph (2) above, the amount of the claimant’s earnings for any week shall be determined in accordance with regulations.
### Bereavement payment
##### 4
Regulations made by the Inland Revenue may, in relation to Class 1 contributions, make provision—
- (a) for calculating the amounts payable according to a scale prepared from time to time by the Inland Revenue or otherwise adjusting them so as to avoid fractional amounts or otherwise facilitate computation;
- (b) for requiring that the liability in respect of a payment made in a tax week, in so far as the liability depends on any conditions as to a person’s age or retirement, shall be determined as at the beginning of the week or as at the end of it;
- (c) for securing that liability is not avoided or reduced by a person following in the payment of earnings any practice which is abnormal for the employment in respect of which the earnings are paid; and
- (d) without prejudice to sub-paragraph (c) above, for enabling the Inland Revenue, where they are satisfied as to the existence of any practice in respect of the payment of earnings whereby the incidence of Class 1 contributions is avoided or reduced by means of irregular or unequal payments, to give directions for securing that such contributions are payable as if that practice were not followed.
### Class 1A contributions
- (1) The contribution condition for a bereavement payment is that—
- (a) the contributor concerned must in respect of any one relevant year have actually paid contributions of a relevant class; and
- (b) the earnings factor derived as mentioned in sub-paragraph (2) below must be not less than that year’s lower earnings limit multiplied by 25.
- (2) The earnings factor referred to in paragraph (b) of sub-paragraph (1) above is that which is derived—
- (a) if the year in question is 1987-88 or any subsequent year, from so much of the contributor’s earnings as did not exceed the upper earnings limit and upon which primary Class 1 contributions have been paid or treated as paid and from Class 2 and Class 3 contributions, or
- (b) if the year in question is an earlier year, from the contributions referred to in paragraph (a) of that sub-paragraph.
- (3) For the purposes of this condition a relevant year is any year ending before the date on which the contributor concerned attained pensionable age or died under that age.
### Widowed mother’s allowance , widowed parent’s allowance, bereavement allowance and widow’s pension; retirement pensions (Categories A and B)
##### 5
Regulations made by the Inland Revenue may—
- (a) make provision for calculating the amount of Class 1A contributions so as to avoid fractional amounts;
- (b) modify section 10 above in relation to cases where something is provided or made available by reason of two or more employed earner’s employments under different employers.
### Power to combine collection of contributions with tax
##### 6
- (1) Regulations made by the Inland Revenue may—
- (a) provide for Class 1, Class 1A, Class 1B or Class 2 contributions to be paid, accounted for and recovered in a similar manner to income tax in relation to which PAYE regulations have effect;
- (b) apply or extend with or without modification in relation to such contributions any of the provisions of the Income Tax Acts or of PAYE regulations;
- (c) make provision for the appropriation of the payments made by any person between his liabilities in respect of income tax and contributions.
- (2) Without prejudice to the generality of sub-paragraph (1) above, the provision that may be made by virtue of paragraph (a) of that sub-paragraph includes in relation to Class 1 , Class 1A or Class 1B contributions—
- (a) provision for requiring the payment of interest on sums due in respect of Class 1 or Class 1A contributions which are not paid by the due date, for determining the date (being, in the case of Class 1 contributions, not less than 14 days after the end of the tax year in respect of which the sums are due) from which such interest is to be calculated and for enabling the repayment or remission of such interest;
- (b) provision for requiring the payment of interest on sums due in respect of Class 1 or Class 1A contributions which fall to be repaid and for determining the date . . . from which such interest is to be calculated;
- (c) provision for, or in connection with, the imposition and recovery of penalties in relation to any returns required to be made which relate to Class 1 or Class 1A contributions, but subject to sub-paragraph (7) and paragraph 7 below;
and any reference to contributions or income tax in paragraph (b) or (c) of sub-paragraph (1) above shall be construed as including a reference to any interest or penalty in respect of contributions or income tax, as the case may be.
- (3) The rate of interest applicable for any purpose of this paragraph shall be—
- (a) the rate from time to time prescribed for that purpose under section 178 of the Finance Act 1989 for the purpose of any enactment (whether or not extending to Northern Ireland) if prescribed by regulations made by virtue of this paragraph; or
- (b) such other rate as may be prescribed by such regulations.
- (4) Where—
- (a) a decision relating to contributions falls to be made under or by virtue of Article 7, 9 or 10 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999; and
- (b) the decision will affect a person’s liability for, or the amount of, any interest due in respect of those contributions, regulations under sub-paragraph (1) above shall not require any such interest to be paid until the decision has been made.
- (4A) Regulations under sub-paragraph (1) above shall not require the payment of interest on a sum due in respect of a Class 1B contribution if a relevant tax appeal has been brought but not finally determined; and “a relevant tax appeal” means an appeal against a determination as to the amount of income tax in respect of which the person liable to pay the Class 1B contribution is accountable in accordance with the relevant PAYE settlement agreement.
- (4B) Interest required to be paid, by virtue of sub-paragraph (2)(a) or (b) above, by regulations under sub-paragraph (1) above shall be paid without any deduction of income tax and shall not be taken into account in computing any income, profits or losses for any tax purposes.
- (4C) Interest payable under section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC) on sums due in respect of Class 1 contributions is not to be taken into account in computing any income, profits or losses for any tax purposes.
- (5) The Secretary of State may by regulations made with the concurrence of the Inland Revenue make such provision as he considers expedient in consequence of any provision made by or under section 4A, 155A or 163 above.
- (6) Provision made in regulations under sub-paragraph (5) above may in particular require the inclusion—
- (a) in returns, certificates and other documents; or
- (b) in any other form of record;
which the regulations require to be kept or produced or to which those regulations otherwise apply, of such particulars relating to relevant payments or benefits within the meaning of section 4A above or (as the case may be) to statutory sick pay, statutory maternity pay or deductions or payments made by virtue of section 163(1) above as may be prescribed by those regulations.
- (7) Section 98 of the Taxes Management Act 1970 shall apply in relation to regulations made under sub-paragraph (1) or (5) as it applies in relation to PAYE regulations.
- (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Special penalties in the case of certain returns
##### 7
- (1) This paragraph applies where regulations under sub-paragraph (1) of paragraph 6 above make provision requiring any return which is to be made in accordance with a specified provision of regulations under that sub-paragraph (the “*contributions return*”) to be made—
- (a) at the same time as any specified return required to be made in accordance with a provision of PAYE regulations or regulations made under section 70(1)(a) or 71 (sub-contractors) of the Finance Act 2004 to which section 98A of the Taxes Management Act 1970 applies (the “*tax return*”); or
- (b) if the circumstances are such that the return mentioned in paragraph (a) above does not fall to be made, at a time defined by reference to the time for making that return, had it fallen to be made;
and, in a case falling within paragraph (b) above, any reference in the following provisions of this paragraph to the tax return shall be construed as a reference to the return there mentioned.
- (2) Where this paragraph applies, regulations under paragraph 6(1) above may provide that section 98A of the Taxes Management Act 1970 (penalties for late, fraudulent or negligent returns) shall apply in relation to any specified provision of regulations in accordance with which the contributions return is required to be made; and where they so provide then, subject to the following provisions of this paragraph—
- (a) that section shall apply in relation to the contributions return as it applies in relation to the tax return; and
- (b) sections 100 to 100D and 102 to 105 of that Act shall apply in relation to a penalty under section 98A of that Act to which a person is liable by virtue of this sub-paragraph as they apply in relation to any other penalty under that section.
- (3) Where a person has been required to pay a penalty under paragraph (a) of subsection (2) of section 98A of that Act (first 12 months’ default) in consequence of a failure in respect of a tax return, he shall not also be required to pay a penalty under that paragraph in respect of any failure in respect of the associated contributions return.
- (4) In any case where—
- (a) a person is liable to a penalty under subsection (2)(b) or (4) of that section (tax-related penalties) in respect of both a tax return and its associated contributions return, and
- (b) an officer of the Inland Revenue authorised for the purposes of section 100 of that Act has determined that a penalty is to be imposed under that provision in respect of both returns,
the penalty so imposed shall be a single penalty of an amount not exceeding the limit determined under sub-paragraph (5) below.
- (5) The limit mentioned in sub-paragraph (4) above is an amount equal to the sum of—
- (a) the maximum penalty that would have been applicable under subsection (2)(b) or (4) of section 98A of that Act (as the case may be) for a penalty in relation to the tax return only; and
- (b) the maximum penalty that would have been so applicable in relation to the associated contributions return only.
- (6) So much of any single penalty imposed by virtue of sub-paragraph (4) above as is recovered by the Inland Revenue shall, after the deduction of any administrative costs of the Inland Revenue attributable to its recovery, for the purposes of making any payment into the National Insurance Fund be apportioned between income tax and contributions in the ratio T:C, where—
- T is the maximum penalty that could have been imposed under the provision in question in relation to the tax return only; and
- C is the maximum penalty that could have been so imposed in relation to the associated contributions return only.
- (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (8) Sub-paragraph (6) above shall have effect notwithstanding any provision which treats a penalty under section 98A of that Act as if it were tax charged in an assessment and due and payable.
- (9) In the application of section 98A of that Act by virtue of this paragraph, any reference to a year of assessment shall be construed, in relation to a contributions return, as a reference to the tax year corresponding to that year of assessment.
- (10) In the application of section 100D of that Act (court proceedings for penalties in cases of fraud) by virtue of this paragraph—
- (a) subsection (2) shall have effect with the omission of the words “England, Wales or” and paragraphs (a) and (b); and
- (b) subsection (3) shall have effect with the omission of the words from “instituted in England and Wales” to “and any such proceedings” and the substitution for “that Part of that Act” of “ Part II of the Crown Proceedings Act 1947 ”.
- (11) In the application of section 103 of that Act (time limit for recovery) by virtue of this paragraph—
- (a) any reference in subsection (1) to tax shall be taken to include a reference to Class 1 , Class 1A and Class 1B contributions;
- (b) any penalty by virtue of sub-paragraph (4) above shall be regarded as a penalty in respect of the tax return in question; and
- (c) where, by virtue of subsection (2) (death), subsection (1)(b) does not apply in relation to a penalty under section 98A(2)(b) or (4) of that Act in respect of a tax return, it shall also not apply in relation to a penalty so imposed in respect of the associated contributions return.
- (12) A penalty under section 98A of that Act as it applies by virtue of this paragraph shall not be imposed where—
- (a) a decision relating to contributions falls to be made under or by virtue of Article 7, 9 or 10 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, and has not yet been made; and
- (b) the decision will affect a person’s liability for the penalty, or the amount of it.
- (13) For the purposes of this paragraph—
- (a) “*contributions return*” and “*tax return*” shall be construed in accordance with sub-paragraph (1) above; and
- (b) a contributions return and a tax return are “*associated*” if the contributions return is required to be made—
- (i) at the same time as the tax return, or
- (ii) where sub-paragraph (1)(b) above applies, at a time defined by reference to the time for making the tax return.
### General regulation - making powers
##### 8
- (1) The appropriate authority may by regulations provide—
- (a) for requiring persons to maintain, in such form and manner as may be prescribed, records—
- (i) of the earnings paid by them to and in respect of earners, and
- (ii) of the contributions paid or payable in respect of earnings so paid,
for the purpose of enabling the incidence of liability for contributions of any class to be determined, and to retain the records for so long as may be prescribed;
- (aa) for requiring persons to maintain, in such form and manner as may be prescribed, records of such matters as may be prescribed for purposes connected with the employment allowance provisions (within the meaning of the National Insurance Contributions Act 2014), and to retain the records for so long as may be prescribed;
- (b) for requiring persons to maintain, in such form and manner as may be prescribed, records of such matters as may be prescribed for the purpose of enabling the incidence of liability for Class 1A or Class 1B contributions to be determined, and to retain the records for so long as may be prescribed;
- (c) for treating primary Class 1 contributions, when payable on the primary contributor’s behalf by the secondary contributor, but not paid, as actually paid where the failure to pay is shown not to have been with the consent or connivance of, or attributable to any negligence on the part of, the primary contributor and, in the case of contributions so treated, for treating them also as paid at a prescribed time or in respect of a prescribed period;
- (ca) for requiring a secondary contributor to notify a person to whom any of his liabilities are transferred by an election under paragraph 3B above of—
- (i) any transferred liability that arises;
- (ii) the amount of any transferred liability that arises; and
- (iii) the contents of any notice of withdrawal by the Inland Revenue of any approval that relates to that election;
- (d) for treating, for the purpose of any entitlement to benefit, contributions paid at or after any prescribed time as paid at some other time (whether earlier or later) or, in the case of contributions paid after the due date for payment, or at such later date as may be prescribed, as not having been paid;
- (e) for enabling contributions to be treated as paid in respect of a tax year earlier or later than that in respect of which they were actually paid;
- (f) for treating (for the purposes of Class 2 contributions) a week which falls partly in one, and partly in another, tax year as falling wholly within one or the other of those tax years;
- (g) for treating contributions of the wrong class, or at the wrong rate, or of the wrong amount, as paid on account of contributions properly payable (notwithstanding section 14 above, in the case of Class 3 contributions) or as paid (wholly or in part) in discharge of a liability for a contributions equivalent premium;
- (h) for the repayment, in prescribed cases, of the whole or a prescribed part of any contributions paid by reference to earnings which have become repayable;
- (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (ia) for the repayment, in prescribed cases, of the whole or a prescribed part of a Class 1A or of a Class 1B contribution;
- (j) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (k) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (l) without prejudice to paragraph (g) above, for enabling—
- (i) the whole or part of any payment of secondary Class 1 contributions to be treated as a payment of Class 1A contributions or a Class 1B contribution;
- (ii) the whole or part of any payment of Class 1A contributions to be treated as a payment of secondary Class 1 contributions , a Class 1B contribution or Class 2 contributions;
- (iia) the whole or part of anypayment of a Class 1Bcontribution to be treated as a payment of secondary Class 1 contributions, Class 1A contributions or Class 2 contributions;
- (iii) the whole or part of any payment of Class 2 contributions to be treated as a payment of secondary Class 1 contributions , Class 1A contributions or a Class 1B contribution;
- (m) for the return of the whole or any prescribed part of any contributions paid either in error or in such circumstances that, under any provision of Part I of this Act or of regulations, they fall to be repaid;
- (n) for treating a person as being an employed earner, notwithstanding that his employment is outside Northern Ireland;
- (o) for treating a person’s employment as continuing during periods of holiday, unemployment or incapacity for work and in such other circumstances as may be prescribed;
- (p) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (q) for any other matters incidental to the payment, collection or return of contributions.
- (1A) In sub-paragraph (1), “the appropriate authority” means the Treasury, except that, in relation to—
- (a) provision made by virtue of paragraph (d) of that sub-paragraph, and
- (b) provision made by virtue of paragraph (q) of that sub-paragraph in relation to the matters referred to in paragraph (d),
it means the Department acting with the concurrence of the Inland Revenue.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 9
The Treasury may by regulations provide that—
- (a) for the purpose of determining whether a contribution is payable in respect of any person, or
- (b) for determining the amount or rate of any contribution,
he is to be treated as having attained at the beginning of a week, or as not having attained until the end of a week, any age which he attains during the course of that week.
### Sickness payments counting as remuneration
##### 10
- (1) The Treasury may by regulations make provision as to the manner in which, and the person through whom, any sickness payment which, by virtue of section 4(1) above, is to be treated as remuneration derived from employed earner’s employment is to be made.
- (2) In any case where regulations made under sub-paragraph (1) above have the effect of requiring a registered friendly society (within the meaning of the Friendly Societies Act 1974) to make amendments to its rules, the amendments may, notwithstanding any provision of those rules, be made in accordance with the procedure prescribed by regulations made by the Chief Registrar of Friendly Societies for the purposes of this paragraph.
- (3) The power conferred by sub-paragraph (2) above on the Chief Registrar of Friendly Societies to make regulations shall be exercisable by statutory instrument, and—
- (a) the Statutory Instruments Act 1946 shall apply to that power as if the Chief Registrar were a Minister of the Crown, and
- (b) section 171(3) to (5) above shall apply to those regulations as they apply to regulations made by the Department.
## SCHEDULE 2
### Interpretation
##### 1
In this Schedule—
- (a) “*the Act of 1988*” means the Income and Corporation Taxes Act 1988;
- (ab) “*ITTOIA 2005*” means the Income Tax (Trading and Other Income) Act 2005;
- (ac) “*ITA 2007*” means the Income Tax Act 2007;
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (c) “*year*” means year of assessment within the meaning of the Income Tax Acts (see section 989 of ITA 2007).
### Method of computing profits or gains
##### 2
Subject to the following paragraphs, Class 4 contributions shall be payable in respect of the full amount of all profits—
- (a) which are the profits of any relevant trade, profession or vocation which is not carried on wholly outside the United Kingdom, and
- (b) which are chargeable to income tax under Chapter 2 of Part 2 of ITTOIA 2005.
### Reliefs
##### 3
- (1) For the purposes of computing the amount of profits ... in respect of which Class 4 contributions are payable, relief shall be available under, and in the manner provided by, the following provisions of ITA 2007—
- (a) sections 64 and 72 (set-off of trade losses against general income), but only where loss arises from activities the profits ... of which would be brought into computation for the purposes of Class 4 contributions;
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (c) section 83 (carry-forward of loss against subsequent profits); and
- (d) section 89 (carry-back of terminal losses).
- (2) The following relief provisions ... shall not apply, that is to say—
- (a) Chapter I of Part VII of the Act of 1988 and Chapters 2 and 3 of Part 3 and sections 457, 458 and 459 of ITA 2007 (personal reliefs);
- (b) section 383 of ITA 2007 (relief for payment of interest);
- (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (d) sections 88 and 94 of ITA 2007 (treatment of interest as a loss for purposes of carry-forward or carry-back);
- (f) sections 619 and 620 (premiums or other consideration under annuity contracts and trust schemes).
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) Where in the year 1990-1991 or any subsequent year of assessment for which a person claims and is allowed relief by virtue of sub-paragraph (1) above there falls to be made in computing his net income for income tax purposes a deduction in respect of any loss in any relevant trade, profession or vocation—
- (a) the amount of the deduction shall, as far as may be, be treated for the purpose of the charge to Class 4 contributions as reducing the person’s profits ... for that year of any relevant trade, profession or vocation, and
- (b) any excess shall be treated for that purpose as reducing such profits ... for subsequent years (being deducted as far as may be from those of the immediately following year, whether or not the person claims or is entitled to claim relief under this paragraph for that year, and, so far as it cannot be so deducted, then from those of the next year, and so on).
- (5) Relief shall be allowed, in respect of—
- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) payments under section 383 of ITA 2007 (relief for payment of interest), being payments for which relief from income tax is or can be given,
- (c) payments from which a sum representing income tax must be deducted under—
- (i) section 900(2) of ITA 2007 (commercial payments made by individuals),
- (ii) section 903(5) of that Act (patent royalties), or
- (iii) section 906(5) of that Act (certain royalties etc where usual place of abode of owner is abroad),
- (d) so much of any payment from which a sum representing income tax must be deducted under section 910(2) of ITA 2007 (proceeds of a sale of patent rights: payments to non-UK residents) as is equal to the amount referred to in that provision as “the chargeable amount”, or
- (e) a payment from which a sum representing income tax must be deducted as a result of a direction under section 944(2) of ITA 2007 (tax avoidance: certain payments to non-UK residents),
so far as the payment is incurred wholly or exclusively for the purposes of any relevant trade, profession or vocation, by way of deduction from or set-off against profits ... chargeable to Class 4 contributions for the year in which the payments are made; and, in the case of any insufficiency of the profits ... of that year, the payments shall be carried forward and deducted from or set off against the profits ... of any subsequent year (being deducted or set off as far as may be from or against the profits ... of the immediately following year, whether or not relief can be claimed under this paragraph for that year, and so far as it cannot be so deducted, from or against those of the next year, and so on).
### Partnerships
##### 4
- (1) Where a trade or profession is carried on by two or more persons jointly, the liability of any one of them in respect of Class 4 contributions shall arise in respect of his share of the profits ... of that trade or profession (so far as immediately derived by him from carrying it on); and for this purpose his share shall be aggregated with his share of the profits ... of any other trade, profession or vocation (so far as immediately derived by him from carrying it on or exercising it).
- (2) Where sub-paragraph (1) above applies, the Class 4 contributions for which a person is liable in respect of the profits ... of the trade or profession carried on jointly (aggregated, where appropriate, as mentioned in that sub-paragraph) shall be charged on him separately.
### Trustees, etc.
##### 5
In any circumstances in which apart from this paragraph a person would—
- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) by virtue of section 8 of ITTOIA 2005 be assessed and charged to Class 4 contributions in respect of profits ... received or receivable by him in the capacity of trustee,
such contributions shall not be payable either by him or by any other person.
### Other provisions
##### 6
- (1) Section 86 of the Taxes Management Act 1970 (interest on overdue tax) shall apply in relation to any amount due in respect of Class 4 contributions as it applies in relation to income tax; and section 824 of the Act of 1988 (repayment supplements) shall, with the necessary modifications, apply in relation to Class 4 contributions as it applies in relation to income tax.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 7
Where an assessment has become final and conclusive for the purposes of income tax for any year, that assessment shall also be final and conclusive for the purposes of computing liability for Class 4 contributions; and no allowance or adjustment of liability, on the ground of diminution of income or loss, shall be taken into account in computing profits ... chargeable to Class 4 contributions unless that allowance or adjustment has previously been made on an application under the special provisions of the Income Tax Acts relating to it, or falls to be allowed under paragraph 3(5) of this Schedule.
##### 8
The provisions of Part V of the Taxes Management Act 1970 (appeals, etc.) shall apply with the necessary modifications in relation to Class 4 contributions as they apply in relation to income tax; but nothing in this Schedule affects the extent to which the Income Tax Acts apply with respect to any decision falling to be made—
- (a) under subsection (1) of section 17 above or subsection (1) of section 17 of the Northern Ireland Contributions and Benefits Act as to whether by regulations under that subsection a person is excepted from liability for Class 4 contributions, or his liability is deferred; or
- (b) under regulations made by virtue of section 17(3) or (4) or 18 above or section 17(3) or (4) or 18 of the Northern Ireland Contributions and Benefits Act.
### ...
##### 9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## SCHEDULE 3
## Part I — The Conditions
### Unemployment benefit
##### 1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Short-term incapacity benefit
##### 2
- (1) The contribution conditions for short-term incapacity benefit are the following.
- (2) The first condition is that—
- (a) the claimant must have actually paid contributions of a relevant class in respect of one of the last three complete years before the beginning of the relevant benefit year, and those contributions must have been paid before the relevant time; and
- (b) the earnings factor derived as mentioned in sub-paragraph (4) below must be not less than that year’s lower earnings limit multiplied by 25.
- (3) The second condition is that—
- (a) the claimant must in respect of the last two complete years before the beginning of the relevant benefit year have either paid or been credited with contributions of a relevant class or been credited (in the case of 1987-88 or any subsequent year) with earnings; and
- (b) the earnings factor derived as mentioned in sub-paragraph (5) below must be not less in each of those years than the year’s lower earnings limit multiplied by 50.
- (4) The earnings factor referred to in paragraph (b) of sub-paragraph (2) above is that which is derived—
- (a) if the year in question is 1987-88 or any subsequent year—
- (i) from so much of the claimant’s earnings as did not exceed the upper earnings limit and upon which primary Class 1 contributions have been paid or treated as paid; or
- (ii) from Class 2 contributions; or
- (b) if the year in question is an earlier year, from the contributions paid as mentioned in paragraph (a) of that sub-paragraph.
- (5) The earnings factor referred to in paragraph (b) of sub-paragraph (3) above is that which is derived—
- (a) if the year in question is 1987-88 or any subsequent year—
- (i) from so much of the claimant’s earnings as did not exceed the upper earnings limit and upon which primary Class 1 contributions have been paid or treated as paid or from earnings credited; or
- (ii) from Class 2 contributions; or
- (b) if the year in question is an earlier year, from the contributions referred to in paragraph (a) of that sub-paragraph.
- (6) For the purposes of these conditions—
- (a) “*the relevant time*” is the day in respect of which benefit is claimed;
- (b) “*the relevant benefit year*” is the benefit year in which there falls the beginning of the period of incapacity for work which includes the relevant time.
- (7) Where a person makes a claim for incapacity benefit and does not satisfy the first contribution condition (specified in sub-paragraph (2) above) or, as the case may be, the second contribution condition (specified in sub-paragraph (3) above) and, in a later benefit year in which he would satisfy that condition had no such claim been made, he makes a further claim for incapacity benefit, the previous claim shall be disregarded.
- (8) Regulations may—
- (a) provide for the first contribution condition (specified in sub-paragraph (2) above) to be taken to be satisfied in the case of persons who have been entitled to any prescribed description of benefit during any prescribed period or at any prescribed time;
- (b) with a view to securing any relaxation of the requirements of that condition (as so specified) in relation to persons who have been so entitled, provide for that condition to apply in relation to them subject to prescribed modifications.
- (9) In sub-paragraph (8)—
- “benefit” includes (in addition to any benefit under Parts II to V of this Act)—any benefit under Parts VII to XII of this Act, andcredits under regulations under section 22(5) above;
- “modifications” includes additions, omissions and amendments.
### Maternity allowance
##### 3
- (1) Subject to sub-paragraph (2) below, the contribution condition for a maternity allowance is—
- (a) that the claimant must, in respect of at least 26 weeks in the 66 weeks immediately preceding the expected week of confinement, have actually paid contributions of a relevant class; and
- (b) in the case of Class 1 contributions, that they were not secondary contributions and were paid otherwise than at the reduced rate.
- (2) In the case of a claimant who is or has been paid otherwise than weekly, any week—
- (a) in respect of which she did not pay contributions of a relevant class; but
- (b) for which her earnings were such that, had she been paid weekly, she would have been required to pay primary Class 1 contributions in respect of that week; and
- (c) for which no such election as is mentioned in section 19(4)(a) above was in force in her case,
shall be treated for the purposes of sub-paragraph (1) above as a week in respect of which she actually paid such contributions otherwise than at a reduced rate.
- (3) For the purposes of sub-paragraph (2) above, the amount of the claimant’s earnings for any week shall be determined in accordance with regulations.
### Bereavement payment
##### 4
- (1) The contribution condition for a bereavement payment is that—
- (a) the contributor concerned must in respect of any one relevant year have actually paid contributions of a relevant class; and
- (b) the earnings factor derived as mentioned in sub-paragraph (2) below must be not less than that year’s lower earnings limit multiplied by 25.
- (2) The earnings factor referred to in paragraph (b) of sub-paragraph (1) above is that which is derived—
- (a) if the year in question is 1987-88 or any subsequent year, from so much of the contributor’s earnings as did not exceed the upper earnings limit and upon which primary Class 1 contributions have been paid or treated as paid and from Class 2 and Class 3 contributions, or
- (b) if the year in question is an earlier year, from the contributions referred to in paragraph (a) of that sub-paragraph.
- (3) For the purposes of this condition a relevant year is any year ending before the date on which the contributor concerned attained pensionable age or died under that age.
### Widowed mother’s allowance , widowed parent’s allowance, bereavement allowance and widow’s pension; retirement pensions (Categories A and B)
##### 5
- (1) The contribution conditions for a widowed mother’s allowance, a widowed parent’s allowance, a bereavement allowance, a widow’s pension or a Category A or Category B retirement pension (other than one in relation to which paragraph 5A applies) are the following.
- (1) This paragraph sets out the contribution conditions for—
- (a) a widowed mother's allowance, a widowed parent's allowance or a widow's pension;
- (b) a Category A retirement pension (other than one in relation to which paragraph 5A applies);
- (c) a Category B retirement pension in the cases provided for by any of sections 48A to 51.
- (2) The first condition is that—
@@ -5527,11 +5541,11 @@
- (1A) Subject to sub-paragraph (3), the rate of W’s pension shall be increased—
- (a) in a case falling within sub-paragraph (1)(a), by an amount equal to the increase to which S was entitled under this Schedule, apart from paragraphs 5 to 6A (as those provisions have effect by virtue of section 3(7) of the Pensions Act (Northern Ireland) 2012),
- (b) in a case falling within sub-paragraph (1)(b), by an amount equal to the increase to which S would have been entitled under this Schedule, apart from paragraphs 5 to 6A (as those provisions have effect by virtue of section 3(7) of the Pensions Act (Northern Ireland) 2012), if the period of deferment had ended immediately before S’s death and S had then made an election under paragraph A1(1)(a), or
- (c) in a case falling within sub-paragraph (1)(c), by an amount equal to the increase to which S would have been entitled under this Schedule, apart from paragraphs 5 to 6A (as those provisions have effect by virtue of section 3(7) of the Pensions Act (Northern Ireland) 2012), if the period of deferment had ended immediately before S’s death.
- (a) in a case falling within sub-paragraph (1)(a), by an amount equal to the increase to which S was entitled under this Schedule, apart from paragraphs 5 to 6A ... ,
- (b) in a case falling within sub-paragraph (1)(b), by an amount equal to the increase to which S would have been entitled under this Schedule, apart from paragraphs 5 to 6A ... , if the period of deferment had ended immediately before S’s death and S had then made an election under paragraph A1(1)(a), or
- (c) in a case falling within sub-paragraph (1)(c), by an amount equal to the increase to which S would have been entitled under this Schedule, apart from paragraphs 5 to 6A ... , if the period of deferment had ended immediately before S’s death.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
@@ -7412,7 +7426,7 @@
| para. 2 | 1986 Sch. 4 para. 11A; 1988 Sch. 4 para. 15(2) |
| para. 3 | 1986 Sch. 4 para. 12 |
#### Categories of earners.
#### Outline of contributory system.
##### 4A
@@ -7854,7 +7868,7 @@
- (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.
#### Earnings limits and thresholds for Class 1 contributions.
#### Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc
##### 35A
@@ -7992,19 +8006,19 @@
##### 39C
- (1) The weekly rate of a widowed parent’s allowance shall be determined in accordance with the provisions of sections 44 to 45AA below and Schedules 4A to 4C to this Act as they apply in the case of a Category A retirement pension, but subject, in particular, to the following provisions of this section and section 46 below.
- (1) The weekly rate of a widowed parent’s allowance shall be determined in accordance with the provisions of sections 44 to 45AA and Schedules 4A and 4B below as they apply in the case of a Category A retirement pension, but subject, in particular, to the following provisions of this section and section 46 below.
- (1A) In its application by virtue of subsection (1) above, section 44(4) below is to be read as if for the first amount specified in that provision there were substituted a reference to the amount prescribed for the purposes of this subsection.
- (2) The weekly amount of a bereavement allowance is an amount equal to the amount prescribed for the purposes of subsection (1A) above.
- (3) In the application of sections 44 to 45AA below and Schedules 4A to 4C to this Act by virtue of subsection (1) above—
- (3) In the application of sections 44 to 45AA and Schedules 4A and 4B below by virtue of subsection (1) above—
- (a) where the deceased spouse or civil partner was over pensionable age at his or her death, references in those provisions to the pensioner shall be taken as references to the deceased spouse or civil partner, and
- (b) where the deceased spouse or civil partner was under pensionable age at his or her death, references in those provisions to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the deceased spouse or civil partner and the tax year in which he or she died.
- (4) Where a widowed parent’s allowance is payable to a person whose spouse or civil partner dies after 5th October 2002, the additional pension falling to be calculated under sections 44 to 45AA below and Schedules 4A to 4C to this Act by virtue of subsection (1) above shall be one half of the amount which it would be apart from this subsection.
- (4) Where a widowed parent’s allowance is payable to a person whose spouse or civil partner dies after 5th October 2002, the additional pension falling to be calculated under sections 44 to 45AA and Schedules 4A and 4B below by virtue of subsection (1) above shall be one half of the amount which it would be apart from this subsection.
- (5) Where a bereavement allowance is payable to a person who was under the age of 55 at the time of the spouse’s or civil partner's death, the weekly rate of the allowance shall be reduced by 7 per cent. of what it would be apart from this subsection multiplied by the number of years by which that person’s age at that time was less than 55 (any fraction of a year being counted as a year).
@@ -8090,7 +8104,7 @@
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Class 3A contributions: repayment
#### Class 3A contributions in return for units of additional pension
##### 45B
@@ -8132,97 +8146,111 @@
##### 48A
- (1) A person who—
- (a) has attained pensionable age, and
- (b) on attaining that age was a married person or marries after attaining that age,
shall be entitled to a Category B retirement pension by virtue of the contributions of the other party to the marriage (“the spouse”) if the following requirement is met.
- (2) The requirement is that the spouse—
- (a) has attained pensionable age ... , and
- (b) satisfies the relevant conditions or condition.
- (2ZA) In subsection (2)(b) above “*the relevant conditions or condition*” means—
- (a) in a case where the spouse is a married man who attains pensionable age before 6th April 2010, the conditions specified in Schedule 3, Part 1, paragraph 5;
- (b) in a case where the spouse attains pensionable age on or after that date, the condition specified in Schedule 3, Part 1, paragraph 5A.
- (2A) A person who—
- (a) has attained pensionable age, and
- (b) on attaining that age was a civil partner or forms a civil partnership after attaining that age,
shall be entitled to a Category B retirement pension by virtue of the contributions of the other party to the civil partnership (“*the contributing civil partner*”) if the following requirement is met.
- (2B) The requirement is that the contributing civil partner—
- (a) has attained pensionable age ... , and
- (b) satisfies the condition specified in Schedule 3, Part 1, paragraph 5A.
- (3) During any period when the spouse or contributing civil partner is alive, a Category B retirement pension payable by virtue of this section shall be payable at the weekly rate specified in Schedule 4, Part I, paragraph 5.
- (4) During any period after the spouse or contributing civil partner is dead, a Category B retirement pension payable by virtue of this section shall be payable at the weekly rate corresponding to—
- (1) A married person is entitled to a Category B retirement pension by virtue of the contributions of his or her spouse if—
- (a) the person attained pensionable age before 6 April 2016, and
- (b) the spouse—
- (i) has attained pensionable age, and
- (ii) satisfies the relevant contribution condition.
- (2) But subsection (1) does not confer a right to a Category B retirement pension on a man whose spouse was born before 6 April 1950.
- (3) A person who is a civil partner is entitled to a Category B retirement pension by virtue of the contributions of his or her civil partner (“the contributing civil partner”) if—
- (a) the person attained pensionable age before 6 April 2016, and
- (b) the contributing civil partner—
- (i) was born on or after 6 April 1950,
- (ii) has attained pensionable age, and
- (iii) satisfies the condition in paragraph 5A of Schedule 3.
- (4) A Category B retirement pension payable under this section is payable at the weekly rate specified in paragraph 5 of Part 1 of Schedule 4.
- (5) A person ceases to be entitled to a Category B retirement pension under this section if—
- (a) the person's spouse or civil partner dies (but see sections 48B and 51), or
- (b) the person otherwise ceases to be married or in the civil partnership (but see section 48AA).
- (6) In subsection (1)(b)(ii) “*the relevant contribution condition*” means—
- (a) in a case where the spouse was born before 6 April 1945, the conditions in paragraph 5 of Schedule 3;
- (b) in any other case, the condition in paragraph 5A of Schedule 3.
- (7) For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the spouse or contributing civil partner for the tax year beginning with 6 April 2016 or any later tax year.
##### 48B
- (1) A person (“*the pensioner*”) whose spouse died while they were married is entitled to a Category B retirement pension by virtue of the contributions of his or her spouse if—
- (a) the pensioner attained pensionable age—
- (i) before 6 April 2016, and
- (ii) before the spouse died, and
- (b) the spouse satisfied the relevant contribution condition.
- (1ZA) But subsection (1) does not confer a right to a Category B retirement pension on a man who attained pensionable age before 6 April 2010.
- (1ZB) In subsection (1)(b) “*the relevant contribution condition*” means—
- (a) in a case where the spouse—
- (i) died before 6 April 2010, or
- (ii) died on or after that date having attained pensionable age before that date,
the conditions in paragraph 5 of Schedule 3, and
- (b) in any other case, the condition in paragraph 5A of Schedule 3.
- (1A) A person (“*the pensioner*”) whose civil partner died while they were civil partners of each other is entitled to a Category B retirement pension by virtue of the contributions of his or her civil partner if—
- (a) the pensioner attained pensionable age—
- (i) on or after 6 April 2010 but before 6 April 2016, and
- (ii) before the civil partner died, and
- (b) the civil partner satisfied the relevant contribution condition.
- (1B) In subsection (1A)(b) “*the relevant contribution condition*” means—
- (a) in a case where the deceased civil partner attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and
- (b) in any other case, the condition in paragraph 5A of Schedule 3.
- (2) A Category B retirement pension payable by virtue of subsection (1) or (1A) above shall be payable at a weekly rate corresponding to—
- (a) the weekly rate of the basic pension, plus
- (b) half of the weekly rate of the additional pension, determined in accordance with the provisions of sections 44 to 45B above and Schedules 4A and 4B to this Act as they apply in relation to a Category A retirement pension but subject to section 46 above and the modification in section 48C(4) below.
- (4A) Subsection (4) above shall have effect with the omission of the words from “plus” to the end if the pensioner is not the widow, widower or surviving civil partner of the person by virtue of whose contributions the pension is payable.
- (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 48B
- (1) A person (“the pensioner” whose spouse died—
- (a) while they were married, and
- (b) after the pensioner attained pensionable age,
shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse if the spouse satisfied the relevant conditions or condition.
- (1ZA) In subsection (1) above “*the relevant conditions or condition*” means—
- (a) in a case where the spouse—
- (i) died before 6th April 2010, or
- (ii) died on or after that date having attained pensionable age before that date,
the conditions specified in Schedule 3, Part 1, paragraph 5;
- (b) in a case where the spouse died on or after that date without having attained pensionable age before that date, the condition specified in Schedule 3, Part 1, paragraph 5A.
- (1A) A person (“*the pensioner*”) who attains pensionable age on or after 6th April 2010 and whose civil partner died—
- (a) while they were civil partners of each other, and
- (b) after the pensioner attained pensionable age,
shall be entitled to a Category B retirement pension by virtue of the contributions of the civil partner if the civil partner satisfied the condition specified in Schedule 3, Part 1, paragraph 5A.
- (2) A Category B retirement pension payable by virtue of subsection (1) or (1A) above shall be payable at a weekly rate corresponding to—
- (a) the weekly rate of the basic pension, plus
- (b) half of the weekly rate of the additional pension,
determined in accordance with the provision of sections 44 to 45B above and Schedules 4A and 4B to this Act as they apply in relation to a Category A retirement pension, but subject to section 46 above and the modifications in subsection (3) below and section 48C(4) below.
- (3) Where the spouse or civil partner died under pensionable age, references in the provisions of section 44 to 45B above and Schedule 4A to this Act as applied by subsection (2) above to the tax year in which the pensioner attained pensionable age shall be taken as references to the tax year in which the spouse or civil partner died.
- (4) A person who has attained pensionable age (“he pensioner”) whose spouse died before the pensioner attained that age shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse if—
- (a) where the pensioner is a woman, the following condition is satisfied, and
- (b) where the pensioner is a man, the following condition would have been satisfied on the assumption mentioned in subsection (7) below.
- (3A) For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the deceased for the tax year beginning with 6 April 2016 or any later tax year.
- (4) A woman (“*the pensioner*”) whose husband died before she attained pensionable age is entitled to a Category B retirement pension by virtue of the contributions of her husband if—
- (a) she attained pensionable age before 6 April 2016, and
- (b) the condition in subsection (5) is satisfied.
- (4A) A man (“*the pensioner*”) whose wife died before he attained pensionable age is entitled to a Category B retirement pension by virtue of the contributions of his wife if—
- (a) he attained pensionable age on or after 6 April 2010 but before 6 April 2016, and
- (b) the condition in subsection (5) would have been satisfied on the assumption mentioned in subsection (7).
- (5) The condition is that the pensioner—
@@ -8230,19 +8258,27 @@
- (b) became entitled to that pension in consequence of the spouse’s death.
- (6) A Category B retirement pension payable by virtue of subsection (4) above shall be payable—
- (6) A Category B retirement pension payable by virtue of subsection (4) or (4A) above shall be payable—
- (a) where the pensioner is a woman, at the same weekly rate as her widow’s pension and
- (b) where the pensioner is a man, at the same weekly rate as that of the pension to which he would have been entitled by virtue of section 38 above on the assumption mentioned in subsection (7) below.
- (7) The assumption referred to in subsections (4) and (6) above is that a man is entitled to a pension by virtue of section 38 above on the same terms and conditions, and at the same rate, as a woman.
- (7) The assumption referred to in subsections (4A) and (6) above is that a man is entitled to a pension by virtue of section 38 above on the same terms and conditions, and at the same rate, as a woman.
- (8) Nothing in subsections (4) to (7) above applies in a case where the spouse dies on or after the appointed day (as defined by section 36A(3)).
- (9) Subsection (10) applies in the case of a pensioner entitled to a Category B retirement pension by virtue of subsection (1) or (1A) whose spouse or civil partner—
- (a) attained pensionable age on or after 6th April 2016, and
- (b) died after attaining pensionable age.
- (10) Where this subsection applies, the amount determined in accordance with subsection (2) as the weekly rate of the additional pension payable to the pensioner shall be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date when the spouse or civil partner reached pensionable age until the spouse’s or civil partner’s death, that weekly rate would have increased during that period by virtue of orders under section 132 of the Administration Act (annual uprating of benefits).
##### 48BB
- (1) Subsection (2) below applies where a person (“the pensioner”) who has attained pensionable age—
- (1) Subsection (2) below applies where a person (“the pensioner”) who attained pensionable age before 6 April 2016—
- (a) was, immediately before attaining that age, entitled to a widowed parent’s allowance in consequence of the death of his or her spouse or civil partner; and
@@ -8250,7 +8286,7 @@
- (2) The pensioner shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse or civil partner, which shall be payable at the same weekly rate as the widowed parent’s allowance.
- (3) Subsections (4) to (10) below apply where a person (“the pensioner”) who has attained pensionable age—
- (3) Subsections (4) to (10) below apply where a person (“the pensioner”) who attained pensionable age before 6 April 2016—
- (a) was in consequence of the death of his or her spouse or civil partner either—
@@ -8294,9 +8330,9 @@
section 47(1) above shall be taken as applying also for the increase of the Category B retirement pension, subject to reduction or extinguishment of the increase by the application of section 47(2) above or section 42(5) of the Pensions Act.
- (3) In the case of a pensioner whose spouse died on or before 5th October 2002, sections 48A(4)(b) and 48B(2)(b) above shall have effect with the omission of the words “half of”.
- (4) In the application of the provisions of section 44 to 45B above and Schedules 4A and 4B to this Act by virtue of sections 48A(4) , 48B(2) or 48BB(5) above, references in those provisions to the pensioner shall be taken as references to the spouse or civil partner.
- (3) In the case of a pensioner whose spouse died on or before 5th October 2002, section 48B(2)(b) above shall have effect with the omission of the words “half of”.
- (4) In the application of the provisions of section 44 to 45B above and Schedules 4A and 4B to this Act by virtue of sections ... 48B(2) or 48BB(5) above, references in those provisions to the pensioner shall be taken as references to the spouse or civil partner.
##### 51A
@@ -8318,19 +8354,19 @@
##### 55A
- (1) A person shall be entitled to a shared additional pension if he is—
- (a) over pensionable age, and
- (b) entitled to a state scheme pension credit.
- (2) A person’s entitlement to a shared additional pension shall continue throughout his life.
- (3) The weekly rate of a shared additional pension shall be the appropriate weekly amount, unless the pensioner’s entitlement to the state scheme pension credit arose before the final relevant year, in which case it shall be that amount multiplied by the relevant revaluation percentage.
- (4) The appropriate weekly amount for the purposes of subsection (3) above is the weekly rate, expressed in terms of the valuation day, at which the cash equivalent, on that day, of the pensioner’s entitlement, or prospective entitlement, to the shared additional pension is equal to the state scheme pension credit.
- (5) The relevant revaluation percentage for the purposes of that subsection is the percentage specified, in relation to earnings factors for the tax year in which the entitlement to the state scheme pension credit arose, by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.
- (1) A person is entitled to a shared additional pension under this section if—
- (a) the person attained pensionable age before 6 April 2016, and
- (b) the person is entitled to an old state scheme pension credit.
- (2) A person’s entitlement to a shared additional pension under this section shall continue throughout his life.
- (3) The weekly rate of a shared additional pension under this section shall be the appropriate weekly amount, unless the pensioner’s entitlement to the old state scheme pension credit arose before the final relevant year, in which case it shall be that amount multiplied by the relevant revaluation percentage.
- (4) The appropriate weekly amount for the purposes of subsection (3) above is the weekly rate, expressed in terms of the valuation day, at which the cash equivalent, on that day, of the pensioner’s entitlement, or prospective entitlement, to the shared additional pension is equal to the old state scheme pension credit.
- (5) The relevant revaluation percentage for the purposes of that subsection is the percentage specified, in relation to earnings factors for the tax year in which the entitlement to the old state scheme pension credit arose, by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.
- (6) The Department may by regulations make provision for the calculation and verification of cash equivalents for the purposes of this section.
@@ -8344,15 +8380,15 @@
- “final relevant year” means the tax year immediately preceding that in which the pensioner attains pensionable age;
- “state scheme pension credit” means a credit under Article 46(1)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (credit for the purposes of this Part of this Act);
- “valuation day” means the day on which the pensioner becomes entitled to the state scheme pension credit.
- “old state scheme pension credit” means a credit under Article 46(1)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (credit for the purposes of this Part of this Act);
- “valuation day” means the day on which the pensioner becomes entitled to the old state scheme pension credit.
##### 55B
- (1) The weekly rate of a shared additional pension shall be reduced as follows in any case where—
- (a) the pensioner has become subject to a state scheme pension debit, and
- (a) the pensioner has become subject to an old state scheme pension debit, and
- (b) the debit is to any extent referable to the pension.
@@ -8362,7 +8398,7 @@
- (4) The appropriate weekly amount for the purposes of subsections (2) and (3) above is the weekly rate, expressed in terms of the valuation day, at which the cash equivalent, on that day, of the pension mentioned in subsection (5) below is equal to so much of the debit as is referable to the shared additional pension.
- (5) The pension referred to above is a notional pension for the pensioner by virtue of section 55A above which becomes payable on the later of—
- (5) The pension referred to above is a notional pension for the pensioner by virtue of section 55A or 55AA above (as the case may be) which becomes payable on the later of—
- (a) his attaining pensionable age, and
@@ -8382,7 +8418,7 @@
- “final relevant year” means the tax year immediately preceding that in which the pensioner attains pensionable age;
- “state scheme pension debit”, means a debit under Article 46(1)(a) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (debit for the purposes of this Part of this Act);
- “old state scheme pension debit”, means a debit under Article 46(1)(a) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (debit for the purposes of this Part of this Act);
- “valuation day” means the day on which the pensioner became subject to the state scheme pension debit.
@@ -8454,9 +8490,9 @@
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.
#### Records of earnings and calculation of earnings factors in absence of records.
#### Incapacity benefit: reduction for councillor’s allowance.
#### Contributions credits for relevant parents and carers
#### Incapacity benefit: reduction for pension payments and PPF periodic payments.
##### 86A
@@ -8496,7 +8532,7 @@
## PART XIIZA — Statutory Paternity Pay
#### Bereavement allowance where no dependent children.
#### Widowed parent’s allowance.
##### 167ZA
@@ -8522,7 +8558,7 @@
- (5) In this section, “newborn child” includes a child stillborn after twenty-four weeks of pregnancy.
#### Workmen’s compensation, etc.
#### Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.
##### 167ZB
@@ -8590,7 +8626,7 @@
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.
#### Entitlement: adoption
#### Rate of statutory maternity pay
##### 167ZD
@@ -8600,811 +8636,871 @@
- (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.
#### Entitlement: birth
##### 167ZE
- (1) Statutory paternity pay shall be payable at such fixed or earnings-related weekly rate as may be prescribed by regulations, which may prescribe different kinds of rate for different cases.
- (2) Statutory paternity pay shall be payable in respect of—
- (a) a period of two consecutive weeks within the qualifying period beginning on such date within that period as the person entitled may choose in accordance with regulations, or
- (b) if regulations permit the person entitled to choose to receive statutory paternity pay in respect of—
- (i) a period of a week, or
- (ii) two non-consecutive periods of a week,
such week or weeks within die qualifying period as he may choose in accordance with regulations.
- (3) For the purposes of subsection (2) above, the qualifying period shall be determined in accordance with regulations, which shall secure that it is a period of at least 56 days beginning—
- (a) in the case of a person to whom the conditions in section 167ZA(2) above apply, with the date of the child’s birth, and
- (b) in the case of a person to whom the conditions in section 167ZB(2) above apply, with the date of the child’s placement for adoption.
- (3A) Statutory paternity pay is not payable to a person in respect of a statutory pay week if—
- (a) statutory shared parental pay is payable to that person in respect of any part of that week or that person takes shared parental leave in any part of that week; or
- (b) statutory shared parental pay was payable to that person or that person has taken shared parental leave in respect of the child before that week.
- (4) Statutory paternity pay shall not be payable to a person in respect of a statutory pay week if it is not his purpose at the beginning of the week—
- (a) to care for the chi1d by reference to whom he satisfies the condition in sub-paragraph (i) of section 167ZA(2)(a) or 167ZB(2)(a) above; or
- (b) to support the person by reference to whom he satisfies the condition in sub-paragraph (ii) of that provision.
- (5) A person shall not be liable to pay statutory paternity pay to another in respect of a statutory pay week during any part of which the other works under a contract of service with him.
- (6) It is immaterial for the purposes of subsection (5) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the statutory pay week or a contract of service which did not so exist.
- (7) Except in such cases as may be prescribed, statutory paternity pay shall not be payable to a person in respect of a statutory pay week during any part of which he works for any employer who is not liable to pay him statutory paternity pay.
- (8) The Department may by regulations specify circumstances in which there is to be no liability to pay statutory paternity pay in respect of a statutory pay week.
- (9) Where more than one child is born as a result of the same pregnancy, the reference in subsection (3)(a) above to the date of the child’s birth shall be read as a reference to the date of birth of the first child born as a result of the pregnancy.
- (10) Where more than one child is placed for adoption as part of the same arrangement, the reference in subsection (3)(b) above to the date of the child’s placement shall be read as a reference to the date of placement of the first child to be placed as part of the arrangement.
- (10A) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of statutory paternity pay, the amount payable by way of statutory paternity pay for any day shall be taken as one seventh of the weekly rate.
- (11) In this section—
- “statutory pay week”, in relation to a person entitled to statutory paternity pay, means a week chosen by him as a week in respect of which statutory paternity pay shall be payable;
- “week” means any period of seven days.
- (12) Where statutory paternity pay is payable to a person by virtue of section 167ZBA(1) to (3), this section has effect as if the following references were such references as may be prescribed—
- (a) the references in subsections (3)(b) and (10) to placement for adoption,
- (b) the references in subsection (10) to being placed for adoption.
#### Rate and period of pay
##### 167ZF
- (1) Any agreement shall be void to the extent that it purports—
- (a) to exclude, limit or otherwise modify any provision of this Part of this Act, or
- (b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by his employer or former employer under this Part of this Act.
- (2) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory paternity pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (1)(a) above if the employer—
- (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or
- (b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.
#### Restrictions on contracting out
##### 167ZG
- (1) Subject to subsections (2) and (3) below, any entitlement to statutory paternity pay shall not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).
- (2) Subject to subsection (3) below—
- (a) any contractual remuneration paid to a person by an employer of his in respect of any period shall go towards discharging any liability of that employer to pay statutory paternity pay to him in respect of that period; and
- (b) any statutory paternity pay paid by an employer to a person who is an employee of his in respect of any period shall go towards discharging any liability of that employer to pay contractual remuneration to him in respect of that period.
- (3) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (1) and (2) above.
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Restrictions on contracting out
##### 167ZH
The provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
#### Rate and period of pay
##### 167ZI
- (1) The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part of this Act in such manner as the Department thinks proper in its application to any person who is, has been or is to be—
- (a) employed on board any ship, vessel, hovercraft or aircraft;
- (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances; or
- (c) in prescribed employment in connection with continental shelf operations.
- (2) Regulations under subsection (1) above may, in particular, provide—
- (a) for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;
- (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;
- (c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in Northern Ireland;
- (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
- (3) In this section “continental shelf operations” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain offshore activities) were omitted would nevertheless fall within subsection (2) of that section.
#### Entitlement to additional statutory paternity pay: adoption
##### 167ZJ
- (1) In this Part of this Act—
- “the Board” means the Commissioners of Inland Revenue;
- “the Department” means the Department for Employment and Learning;
- “employer”, in relation to a person who is an employee, means a person who—under section 6 above is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; orwould be liable to pay such contributions but for—the condition in section 6(1)(b); orthe employee being under the age of 16;
- “modifications” includes additions, omissions and amendments, and related expressions are to be read accordingly;
- “prescribed” means prescribed by regulations.
- (2) In this Part of this Act, “employee” means a person who is—
- (a) gainfully employed in Northern Ireland either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ...
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) Regulations may provide—
- (a) for cases where a person who falls within the definition in subsection (2) above is not to be treated as an employee for the purposes of this Part of this Act; and
- (b) for cases where a person who would not otherwise be an employee for the purposes of this Part of this Act is to be treated as an employee for those purposes.
- (4) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed—
- (a) two or more employers are to be treated as one;
- (b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.
- (5) In this Part of this Act, except section 167ZE, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
- (6) For the purposes of this Part of this Act, a person’s normal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question.
- (7) For the purposes of subsection (6) above, “earnings” and “relevant period” shall have the meanings given to them by regulations.
- (8) In such cases as may be prescribed, a person’s normal weekly earnings shall be calculated in accordance with regulations.
- (9) Where in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or such provisions of this Part of this Act as may be prescribed.
- (10) Regulations under subsection (9) above may prescribe—
- (a) the conditions that must be satisfied if a person is to be entitled to make such an election;
- (b) the manner in which, and the time within which, such an election is to be made;
- (c) the persons to whom, and the manner in which, notice of such an election is to be given;
- (d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;
- (e) the time for which such an election is to have effect;
- (f) which one of the person’s employers under two or more contracts is to be regarded for the purposes of statutory paternity pay as his employer under the contract.
- (11) The powers under subsections (9) and (10) above are without prejudice to any other power to make regulations under this Part of this Act.
- (12) In this Part of this Act “regulations” means regulations made by the Department and in relation to any such regulations sections 171 and 172 below have effect as if references to the Department were references to the Department for Employment and Learning.
- (13) Regulations under any of subsections (4) to (10) above must be made with the concurrence of the Board.
#### Special classes of person
##### 167ZK
- (1) The Department may by regulations provide for this Part of this Act to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.
- (2) The Department may by regulations provide for this Part to have effect in relation to cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order, with such modifications as may be prescribed.
## PART XIIZB — STATUTORY ADOPTION PAY
#### Power to apply Part XlIZA to adoption cases not involving placement
##### 167ZL
- (1) Where a person who is, or has been, an employee satisfies the conditions in subsection (2), he shall be entitled in accordance with the following provisions of this Part of this Act to payments to be known as “statutory adoption pay”.
- (2) The conditions are—
- (a) that he is a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom;
- (b) that he has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the relevant week;
- (c) that he has ceased to work for the employer;
- (d) that his normal weekly earnings for the period of 8 weeks ending with the relevant week are not less than the lower earnings limit in force under section 5(1)(a) above at the end of the relevant week; and
- (e) that he has elected to receive statutory adoption pay.
- (3) The references in subsection (2)(b) and (d) above to the relevant week are to the week in which the person is notified that he has been matched with the child for the purposes of adoption.
- (4) A person may not elect to receive statutory adoption pay if—
- (a) he has elected in accordance with section 167ZB above to receive statutory paternity pay; or
- (b) where the child is, or is expected to be, placed for adoption with him as a member of a married couple or civil partnership and his spouse or civil partner is a person to whom the conditions in subsection (2) above apply, his spouse or civil partner has elected to receive statutory adoption pay.
- (5) A person’s entitlement to statutory adoption pay shall not be affected by the placement, or expected placement, for adoption of more than one child as part of the same arrangement.
- (6) A person shall be entitled to payments of statutory adoption pay only if—
- (a) he gives the person who will be liable to pay it notice of the date from which he expects the liability to pay him statutory adoption pay to begin; and
- (b) the notice is given at least 28 days before that date or, if that is not reasonably practicable, as soon as is reasonably practicable.
- (7) The notice shall be in writing if the person who is liable to pay the statutory adoption pay so requests.
- (8) The Department may by regulations—
- (a) provide that subsection (2)(b), (c) or (d) above shall have effect subject to prescribed modifications in such cases as may be prescribed;
- (b) provide that subsection (6) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed;
- (c) impose requirements about evidence of entitlement;
- (d) specify in what circumstances employment is to be treated as continuous for the purposes of this section;
- (e) provide that a person is to be treated for the purposes of this section as being employed for a continuous period of at least 26 weeks where—
- (i) he has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and
- (ii) those contracts were not continuous;
- (f) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of this section;
- (g) provide that—
- (i) the amount of a person’s earnings for any period, or
- (ii) the amount of his earnings to be treated as comprised in any payment made to him or for his benefit,
shall be calculated or estimated for the purposes of this section 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;
- (h) make provision about elections for statutory adoption pay.
#### Entitlement
##### 167ZM
- (1) The liability to make payments of statutory adoption pay is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in section 167ZL(2)(b) above.
- (2) Regulations shall make provision as to a former employer’s liability to pay statutory adoption pay to a person in any case where the former employee’s contract of service with him has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory adoption pay.
- (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 adoption pay is to be a liability of the Board.
#### Power to apply Part XlIZA to other cases
##### 167ZN
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) Statutory adoption pay shall be payable, subject to the provisions of this Part of this Act, in respect of each week during a prescribed period (“the adoption pay period”) of a duration not exceeding 52 weeks.
- (2A) Regulations may provide for the duration of the adoption pay period as it applies to a person (“A”) to be reduced, subject to prescribed restrictions and conditions.
- (2B) Regulations under subsection (2A) are to secure that the reduced period ends at a time—
- (a) after a prescribed part of the adoption pay period has expired; and
- (b) when at least a prescribed part of the adoption pay period remains unexpired.
- (2C) Regulations under subsection (2A) may, in particular, prescribe restrictions and conditions relating to—
- (a) the end of A's entitlement to adoption leave;
- (b) the doing of work by A;
- (c) the taking of prescribed steps by A or another person as regards leave under Article 107G of the Employment Rights Order in respect of the child;
- (d) the taking of prescribed steps by A or another person as regards statutory shared parental pay in respect of the child.
- (2D) Regulations may provide for a reduction in the duration of the adoption pay period as it applies to a person to be revoked, or to be treated as revoked, subject to prescribed restrictions and conditions.
- (2E) Statutory adoption pay shall be payable to a person—
- (a) at the earnings-related rate, in respect of the first 6 weeks in respect of which it is payable; and
- (b) at whichever is the lower of the earnings-related rate and such weekly rate as may be prescribed, in respect of the remaining portion of the adoption pay period.
- (2F) The earnings-related rate is a weekly rate equivalent to 90 per cent of a person's normal weekly earnings for the period of 8 weeks ending with the week in which the person is notified that the person has been matched with a child for the purposes of adoption.
- (2G) The weekly rate prescribed under subsection (2E)(b) shall not be less than the weekly rate of statutory sick pay for the time being specified in section 153(1) or, if two or more such rates are for the time being so specified, the higher or highest of those rates.
- (3) Except in such cases as may be prescribed, a person shall not be liable to pay statutory adoption pay to another in respect of any week during any part of which the other works under a contract of service with him.
- (4) It is immaterial for the purposes of subsection (3) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the adoption pay period or a contract of service which did not so exist.
- (5) Except in such cases as may be prescribed statutory adoption pay shall not be payable to a person in respect of any week during any part of which he works for any employer who is not liable to pay him statutory adoption pay.
- (6) The Department may by regulations specify circumstances in which there is to be no liability to pay statutory adoption pay in respect of a week.
- (6A) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of statutory adoption pay, the amount payable by way of statutory adoption pay for any day shall be taken as one seventh of the weekly rate.
- (7) In subsections (2) and (2E) above, “week” means any period of seven days.
- (8) In subsections (3), (5) and (6) above, “week” means a period of seven days beginning with the day of the week on which the adoption pay period begins.
- (9) Where statutory adoption pay is payable to a person by virtue of section 167ZLA(1) to (3), this section has effect as if the reference in subsection (2F) to the week in which the person is notified that he has been matched with a child for the purposes of adoption were such reference as may be prescribed.
#### Liability to make payments
##### 167ZE
- (1) Statutory paternity pay shall be payable at such fixed or earnings-related weekly rate as may be prescribed by regulations, which may prescribe different kinds of rate for different cases.
- (2) Statutory paternity pay shall be payable in respect of—
- (a) a period of two consecutive weeks within the qualifying period beginning on such date within that period as the person entitled may choose in accordance with regulations, or
- (b) if regulations permit the person entitled to choose to receive statutory paternity pay in respect of—
- (i) a period of a week, or
- (ii) two non-consecutive periods of a week,
such week or weeks within die qualifying period as he may choose in accordance with regulations.
- (3) For the purposes of subsection (2) above, the qualifying period shall be determined in accordance with regulations, which shall secure that it is a period of at least 56 days beginning—
- (a) in the case of a person to whom the conditions in section 167ZA(2) above apply, with the date of the child’s birth, and
- (b) in the case of a person to whom the conditions in section 167ZB(2) above apply, with the date of the child’s placement for adoption.
- (3A) Statutory paternity pay is not payable to a person in respect of a statutory pay week if—
- (a) statutory shared parental pay is payable to that person in respect of any part of that week or that person takes shared parental leave in any part of that week; or
- (b) statutory shared parental pay was payable to that person or that person has taken shared parental leave in respect of the child before that week.
- (4) Statutory paternity pay shall not be payable to a person in respect of a statutory pay week if it is not his purpose at the beginning of the week—
- (a) to care for the chi1d by reference to whom he satisfies the condition in sub-paragraph (i) of section 167ZA(2)(a) or 167ZB(2)(a) above; or
- (b) to support the person by reference to whom he satisfies the condition in sub-paragraph (ii) of that provision.
- (5) A person shall not be liable to pay statutory paternity pay to another in respect of a statutory pay week during any part of which the other works under a contract of service with him.
- (6) It is immaterial for the purposes of subsection (5) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the statutory pay week or a contract of service which did not so exist.
- (7) Except in such cases as may be prescribed, statutory paternity pay shall not be payable to a person in respect of a statutory pay week during any part of which he works for any employer who is not liable to pay him statutory paternity pay.
- (8) The Department may by regulations specify circumstances in which there is to be no liability to pay statutory paternity pay in respect of a statutory pay week.
- (9) Where more than one child is born as a result of the same pregnancy, the reference in subsection (3)(a) above to the date of the child’s birth shall be read as a reference to the date of birth of the first child born as a result of the pregnancy.
- (10) Where more than one child is placed for adoption as part of the same arrangement, the reference in subsection (3)(b) above to the date of the child’s placement shall be read as a reference to the date of placement of the first child to be placed as part of the arrangement.
- (10A) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of statutory paternity pay, the amount payable by way of statutory paternity pay for any day shall be taken as one seventh of the weekly rate.
- (11) In this section—
- “statutory pay week”, in relation to a person entitled to statutory paternity pay, means a week chosen by him as a week in respect of which statutory paternity pay shall be payable;
- “week” means any period of seven days.
- (12) Where statutory paternity pay is payable to a person by virtue of section 167ZBA(1) to (3), this section has effect as if the following references were such references as may be prescribed—
- (a) the references in subsections (3)(b) and (10) to placement for adoption,
- (b) the references in subsection (10) to being placed for adoption.
##### 167ZO
- (1) Any agreement shall be void to the extent that it purports—
- (a) to exclude, limit or otherwise modify any provision of this Part of this Act; or
- (b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by his employer or former employer under this Part of this Act.
- (2) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory adoption pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (1)(a) above if the employer—
- (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period; or
- (b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.
#### Rate and period of pay
##### 167ZF
- (1) Any agreement shall be void to the extent that it purports—
- (a) to exclude, limit or otherwise modify any provision of this Part of this Act, or
- (b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by his employer or former employer under this Part of this Act.
- (2) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory paternity pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (1)(a) above if the employer—
- (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or
- (b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.
#### Restrictions on contracting out
##### 167ZG
- (1) Subject to subsections (2) and (3) below, any entitlement to statutory paternity pay shall not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).
- (2) Subject to subsection (3) below—
- (a) any contractual remuneration paid to a person by an employer of his in respect of any period shall go towards discharging any liability of that employer to pay statutory paternity pay to him in respect of that period; and
- (b) any statutory paternity pay paid by an employer to a person who is an employee of his in respect of any period shall go towards discharging any liability of that employer to pay contractual remuneration to him in respect of that period.
- (3) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (1) and (2) above.
##### 167ZP
- (1) Except as may be prescribed, a day which falls within the adoption pay period shall not be treated as a day of incapacity for work for the purposes of determining, for this Act, whether it forms part of a period of incapacity for work for the purposes of incapacity benefit.
- (2) Regulations may provide that in prescribed circumstances a day which falls within the adoption pay period shall be treated as a day of incapacity for work for the purposes of determining entitlement to the higher rate of short-term incapacity benefit or to long-term incapacity benefit.
- (3) Regulations may provide that an amount equal to a person’s statutory adoption pay for a period shall be deducted from any such benefit in respect of the same period and a person shall be entitled to such benefit only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.
- (4) Subject to subsections (5) and (6) below, any entitlement to statutory adoption pay shall not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).
- (5) Subject to subsection (6) below—
- (a) any contractual remuneration paid to a person by an employer of his in respect of a week in the adoption pay period shall go) towards discharging any liability of that employer to pay statutory adoption pay to him in respect of that week; and
- (b) any statutory adoption pay paid by an employer to a person who is an employee of his in respect of a week in the adoption pay period shall go towards discharging any liability of that employer to pay contractual remuneration to him in respect of that week.
- (6) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (4) and (5) above.
- (7) In subsection (5) above, “week” means a period of seven days beginning with the day of the week on which the adoption pay period begins.
#### Crown employment—Part XIIZB
##### 167ZQ
The provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
#### Crown employment—Part XIIZB
##### 167ZR
- (1) The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part of this Act in such manner as the Department thinks proper in its application to any person who is, has been or is to be—
- (a) employed on board any ship, vessel, hovercraft or aircraft;
- (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances; or
- (c) in prescribed employment in connection with continental shelf operations.
- (2) Regulations under subsection (1) above may, in particular, provide—
- (a) for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;
- (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;
- (c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in Northern Ireland;
- (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
- (3) In this section “continental shelf operations” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain offshore activities) were omitted would nevertheless fall within subsection (2) of that section.
#### Relationship with benefits and other payments, etc.
##### 167ZS
- (1) In this part of this Act—
- “adoption pay period” has the meaning given by section 167ZN(2) above;
- “the Board” means the Commissioners of Inland Revenue
- “the Department” means the Department for Employment and Learning;
- “employer”, in relation to a person who is an employee, means a person who—under section 6 above is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; orwould be liable to pay such contributions but for—the condition in section 6(1)(b); orthe employee being under the age of 16;
- “modifications” includes additions, omissions and amendments, and related expressions are to be read accordingly;
- “prescribed” means prescribed by regulations.
- (2) In this Part of this Act, “employee” means a person who is—
- (a) gainfully employed in Northern Ireland either under a contract of service, or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ...
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) Regulations may provide—
- (a) for cases where a person who falls within the definition in subsection (2) above is not to be treated as an employee for the purposes of this Part of this Act; and
- (b) for cases where a person who would not otherwise be an employee for the purposes of this Part of this Act is to be treated as an employee for those purposes.
- (4) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed—
- (a) two or more employers are to be treated as one;
- (b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.
- (5) In this Part of this Act, except sections 167ZN and 167ZP, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
- (6) For the purposes of this Part of this Act, a person’s nominal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question.
- (7) For the purposes of subsection (6) above, “earnings” and “relevant period” shall have the meanings given to them by regulations.
- (8) In such cases as may be prescribed, a person’s normal weekly earnings shall be calculated in accordance with regulations.
- (9) Where in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or such provisions of this Part of this Act as may be prescribed.
- (10) Regulations under subsection (9) above may prescribe—
- (a) the conditions that must be satisfied if a person is to be entitled to make such an election;
- (b) the manner in which, and the time within which, such an election is to be made;
- (c) the persons to whom, and the manner in which, notice of such an election is to be given;
- (d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;
- (e) the time for which such an election is to have effect;
- (f) which one of the person’s employers under two or more contracts is to be regarded for the purposes of statutory adoption pay as his employer under the contract.
- (11) The powers under subsections (9) and (10) above are without prejudice to any other power to make regulations under this Part of this Act.
- (12) In this Part of this Act, except section 167ZP(1) to (3), “regulations” means regulations made by the Department; and in relation to any such regulations sections 171 and 172 below have effect as if references to the Department were references to the Department for Employment and Learning.
- (13) Regulations under any of subsections (4) to (10) above must be made with the concurrence of the Board.
#### Part XIIZB: supplementary
##### 167ZT
- (1) The Department may by regulations provide for this Part of this Act to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.
- (2) The Department may by regulations provide for this Part to have effect in relation to cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order, with such modifications as may be prescribed.
- (3) Regulations under subsection (2) may modify section 167ZL(8)(c) so as to enable regulations made by virtue of section 167ZL(8) to impose requirements to make statutory declarations as to—
- (a) eligibility to apply for a parental order,
- (b) intention to apply for such an order.
## PART XIIA — INCAPACITY FOR WORK
#### Power to apply Part XIIZB to other cases
##### 167A
- (1) For the purposes of this Act, save as otherwise expressly provided, whether a person is capable or incapable of work shall be determined in accordance with this Part of this Act.
- (2) Regulations may make provision as to—
- (a) the information or evidence required for the purpose of determining whether a person is capable or incapable of work; and
- (b) the manner in which that information or evidence is to be provided;
and may provide that if a person without good cause fails to provide that information or evidence, or to do so in the manner required, he shall be treated as capable of work.
- (2A) In subsection (2)(a) above the reference to such information or evidence as is there mentioned includes information or evidence capable of being used for assisting or encouraging the person in question to obtain work or enhance his prospects of obtaining it.
- (3) Regulations may provide that in any case where it falls to be determined whether a person is capable of work—
- (a) he may be called to attend for such medical examination as may be required in accordance with regulations; and
- (b) if he fails without good cause to attend for or submit himself to such examination, he shall be treated as capable of work.
- (4) Regulations may prescribe for the purposes of this section—
- (a) matters which are or are not to be taken into account in determining whether a person does or does not have good cause for any act or omission; or
- (b) circumstances in which a person is or is not to be regarded as having or not having good cause for any act or omission.
- (5) All information supplied in pursuance of this section shall be taken for all purposes to be information relating to social security.
##### 167B
- (1) Where a person has been engaged in remunerative work for more than 8 weeks in the 21 weeks immediately preceding the day with respect to which it falls to be determined whether he is or was incapable of work, the own occupation test is applicable in his case..
- (2) The own occupation test is whether he is incapable by reason of some specific disease or bodily or mental disablement of doing work which he could reasonably be expected to do in the course of the occupation in which he was so engaged.
- (3) Where for any purpose of this Act it is determined in relation to a person—
- (a) that the test applicable with respect to any day is the own occupation test; and
- (b) that he is on that test incapable of work,
that test remains applicable in his case until the end of the spell of incapacity beginning with that day or, as the case may be, in which that day falls, or until the 197th day of incapacity for work in that spell, whichever is the earlier.
- (4) For the purposes of subsection (3) above a day of incapacity for work means a day—
- (a) with respect to which it has been determined for any purpose of this Act that the person in question was incapable of work; or
- (b) in respect of which he was entitled to statutory sick pay; or
- (c) in the case of a woman, which falls within the maternity allowance period; or
- (d) which in accordance with regulations is to be treated for those purposes as a day of incapacity for work.
- (5) Any provision of this Act apart from subsection (4) above under or by virtue of which a day is or is not to be treated for any purpose as a day of incapacity for work shall be disregarded for the purposes of this section.
- (6) Provision may be made by regulations defining for the purposes of this section what is meant by “remunerative work”.
- (7) Provision may be made by regulations as to the application of this section in cases where a person engages in more than one occupation or in different kinds of work.
- (8) Regulations may provide that subsection (3) above shall have effect as if—
- (a) the reference there to 4 consecutive days were to such lesser number of days, whether consecutive or not, within such period of consecutive days as may be prescribed; and
- (b) for the reference to 8 weeks there were substituted a reference to such larger number of weeks as may be prescribed.
##### 167C
- (1) Where the own occupation test is not applicable, or has ceased to apply, in the case of a person, the question whether the person is capable or incapable of work shall be determined in accordance with a personal capability assessment.
- (2) Provision shall be made by regulations—
- (a) defining a personal capability assessment by reference to the extent to which a person who has some specific disease or bodily or mental disablement is capable or incapable of performing such activities as may be prescribed;
- (b) as to the manner of assessing whether a person is, in accordance with a personal capability assessment, incapable of work.
- (3) Regulations may provide that, in any prescribed circumstances, a person to whom subsection (1) above applies shall, if the prescribed conditions are met, be treated as incapable of work in accordance with a personal capability assessment until such time as—
- (a) such an assessment has been carried out in his case, or
- (b) he falls to be treated as capable of work in accordance with regulations under section 167A(2) or (3) above or section 167E below.
- (4) Except in prescribed circumstances, a personal capability assessment carried out in the case of a person before the time when subsection (1) above applies to him shall be as effective for the purposes of that subsection as one carried out thereafter.
- (5) The Department may, in the case of a person who for any purpose of this Act has been determined to be incapable of work in accordance with a personal capability assessment (including one carried out by virtue of this subsection), require the question whether the person is capable or incapable of work to be determined afresh in accordance with a further personal capability assessment.
##### 167D
- (1) Regulations may provide that a person shall be treated as capable of work, or as incapable of work, in such cases or circumstances as may be prescribed.
- (2) Regulations may, in particular, provide that a person shall be treated as capable of work if he does work of a prescribed description, or more than the prescribed amount of work of a prescribed description.
##### 167E
- (1) Regulations may provide for disqualifying a person for receiving any benefit, allowance or other advantage under any provision for the purposes of which this Part of this Act applies, or, in such cases as may be prescribed, provide that a
person shall be treated as capable of work, if—
- (a) he has become incapable of work through his own misconduct;
- (b) he fails without good cause to attend for or submit himself to such medical or other treatment as may be required in accordance with the regulations; or
- (c) he fails without good cause to observe any prescribed rules of behaviour.
- (2) Regulations shall provide that any such disqualification shall be, or as the case may be that the person shall be treated as capable of work, for such period not exceeding 6 weeks as may be determined in accordance with Chapter II of Part II of the Social Security (Northern Ireland) Order 1998.
- (3) Regulations may prescribe for the purposes of this section—
- (a) matters which are or are not to be taken into account in determining whether a person does or does not have good cause for any act or omission; or
- (b) circumstances in which a person is or is not to be regarded as having or not having good cause for any act or omission.
##### 167F
- (1) In determining whether a person is capable or incapable of work, there shall be disregarded any work which that person has undertaken as a councillor.
- (2) For this purpose “councillor” means a member of a district council.
- (3) The reference in subsection (1) above to the work which a person undertakes as a councillor shall be taken to include any work which he undertakes as a member of any body established under any statutory provision of which he is a member by virtue of his being a councillor.
- (4) In making any such determination as is mentioned in subsection (1) above a person shall be treated as having been incapable of work on any day which falls in the pre-commencement period and which—
- (a) would have been treated as a day on which he was so incapable, were there disregarded any work which he undertook (or was capable of undertaking) as a councillor; but
- (b) would not have been so treated apart from this subsection.
##### 167G
- (1) The provisions of this Part of this Act do not apply—
- (a) for the purposes of Part V of this Act (benefit for industrial injuries: see section 94(6) above);
- (b) for the purposes of Part XI of this Act (statutory sick pay: see section 147(4) above); or
- (c) for such other purposes as may be prescribed.
- (2) In this Part of this Act—
- “prescribed” means specified in or determined in accordance with regulations; and
- “week” means any period of 7 days.
#### Extent of entitlement and when payable: birth
### Prohibition on recovery of employer’s contributions
##### 3A
- (1) Subject to sub-paragraph (2) below, a person who is or has been liable to pay any secondary Class 1 or any Class 1A or Class 1B contributions shall not—
- (a) make, from earnings paid by him, any deduction in respect of any such contributions for which he or any other person is or has been liable;
- (b) otherwise recover any such contributions (directly or indirectly) from any person who is or has been a relevant earner; or
- (c) enter into any agreement with any person for the making of any such deduction or otherwise for the purpose of so recovering any such contributions.
- (2) Sub-paragraph (1) above does not apply to the extent that an agreement between—
- (a) a secondary contributor, and
- (b) any person (“*the earner*”) in relation to whom the secondary contributor is, was or will be such a contributor in respect of the contributions to which the agreement relates,
allows the secondary contributor to recover (whether by deduction or otherwise) the whole or any part of any secondary Class 1 contribution payable in respect of relevant employment income of that earner.
- (2A) But an agreement in respect of relevant employment income is to be disregarded for the purposes of sub-paragraph (2) to the extent that it relates to —
- (a) relevant employment income which is employment income of the earner by virtue of Chapter 3A of Part 7 of ITEPA 2003 (employment income: securities with artificially depressed market value), or
- (b) any contribution, or any part of any contribution, liability to which arises as a result of regulations being given retrospective effect by virtue of section 4B(2) (earnings: power to make retrospective provision in consequence of retrospective tax legislation).
- (2B) For the purposes of sub-paragraphs (2) and (2A) “*relevant employment income*”, in relation to the earner, means—
- (a) an amount that counts as employment income of the earner under section 426 of ITEPA 2003 (restricted securities: charge on certain post-acquisition events),
- (b) an amount that counts as employment income of the earner under section 438 of that Act (convertible securities: charge on certain post-acquisition events), or
- (c) a gain that is treated as remuneration derived from the earner’s employment by virtue of section 4(4)(a) above.
- (3) Sub-paragraph (2) above does not authorise any recovery (whether by deduction or otherwise)—
- (a) in pursuance of any agreement entered into before 19th May 2000; or
- (b) in respect of any liability to a contribution arising before the day of the passing of the Child Support, Pensions and Social Security Act 2000.
- (4) In this paragraph—
- “*agreement*” includes any arrangement or understanding (whether or not legally enforceable); and
- “*relevant earner*”, in relation to a person who is or has been liable to pay any contributions, means an earner in respect of whom he is or has been so liable.
### Transfer of liability to be borne by earner
##### 3B
- (1) This paragraph applies where—
- (a) an election is jointly made by—
- (i) a secondary contributor, and
- (ii) a person (“*the earner*”) in relation to whom the secondary contributor is or will be such a contributor in respect of contributions on relevant employment income of the earner,
for the whole or a part of any liability of the secondary contributor to contributions on any such income to be transferred to the earner; and
- (b) the election is one in respect of which the Inland Revenue have, before it was made, given by notice to the secondary contributor their approval to both—
- (i) the form of the election; and
- (ii) the arrangements made in relation to the proposed election for securing that the liability transferred by the election will be met.
- (1A) In this paragraph “*relevant employment income*”, in relation to the earner, means—
- (a) an amount that counts as employment income of the earner under section 426 of ITEPA 2003 (restricted securities: charge on certain post-acquisition events),
- (b) an amount that counts as employment income of the earner under section 438 of that Act (convertible securities: charge on certain post-acquisition events), or
- (c) a gain that is treated as remuneration derived from the earner’s employment by virtue of section 4(4)(a) above,
and references to contributions on relevant employment income are references to any secondary Class 1 contributions payable in respect of that income.
- (2) Any liability which—
- (a) arises while the election is in force, and
- (b) is a liability to pay the contributions on relevant employment income of the earner, or the part of it, to which the election relates,
shall be treated for the purposes of this Act, the Administration Act and Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 as a liability falling on the earner, instead of on the secondary contributor.
- (3) Subject to sub-paragraphs (7)(b) and (7B) below, an election made for the purposes of sub-paragraph (1) above shall continue in force from the time when it is made until whichever of the following first occurs, namely—
- (a) it ceases to have effect in accordance with its terms;
- (b) it is revoked jointly by both parties to the election;
- (c) notice is given to the earner by the secondary contributor terminating the effect of the election.
- (4) An approval given to the secondary contributor for the purposes of sub-paragraph (1)(b) above may be given either—
- (a) for an election to be made by the secondary contributor and a particular person; or
- (b) for all elections to be made, or to be made in particular circumstances, by the secondary contributor and particular persons or by the secondary contributor and persons of a particular description.
- (5) The grounds on which the Inland Revenue shall be entitled to refuse an approval for the purposes of sub-paragraph (1)(b) above shall include each of the following—
- (a) that it appears to the Inland Revenue that adequate arrangements have not been made for securing that the liabilities transferred by the proposed election or elections will be met by the person or persons to whom they would be so transferred; and
- (b) that it appears to the Inland Revenue that they do not have sufficient information to determine whether or not grounds falling within paragraph (a) above exist.
- (6) If, at any time after they have given an approval for the purposes of sub-paragraph (1)(b) above, it appears to the Inland Revenue—
- (a) that the arrangements that were made or are in force for securing that liabilities transferred by elections to which the approval relates are met are proving inadequate or unsatisfactory in any respect, or
- (b) that any election to which the approval relates has resulted, or is likely to result, in the avoidance or non-payment of the whole or any part of any secondary Class 1 contributions,
the Inland Revenue may withdraw the approval by notice to the secondary contributor.
- (7) The withdrawal by the Inland Revenue of any approval given for the purposes of sub-paragraph (1)(b) above—
- (a) may be either general or confined to a particular election or to particular elections; and
- (b) shall have the effect that the election to which the withdrawal relates has no effect on contributions on relevant employment income if—
- (i) that income is within sub-paragraph (1A)(a) or (b) and the securities, or interest in securities, to which it relates were or was acquired after the withdrawal date, or
- (ii) that income is within sub-paragraph (1A)(c) and the right to acquire securities to which it relates was acquired after that date.
- (7A) In sub-paragraph (7)(b) “*the withdrawal date*” means—
- (a) the date on which notice of the withdrawal of the approval is given, or
- (b) such later date as the Inland Revenue may specify in that notice.
- (7B) An election is void for the purposes of sub-paragraph (1) to the extent that it relates to —
- (a) relevant employment income which is employment income of the earner by virtue of Chapter 3A of Part 7 of ITEPA 2003 (employment income: securities with artificially depressed market value), or
- (b) any liability, or any part of any liability, to a contribution arising as a result of regulations being given retrospective effect by virtue of section 4B(2) (earnings: power to make retrospective provision in consequence of retrospective tax legislation).
- (8) Where the Inland Revenue have refused or withdrawn their approval for the purposes of sub-paragraph (1)(b) above, the person who applied for it or, as the case may be, to whom it was given may appeal ... against the Inland Revenue’s decision.
- (9) On an appeal under sub-paragraph (8) above that is notified to the tribunal, the tribunal may—
- (a) dismiss the appeal;
- (b) remit the decision appealed against to the Inland Revenue with a direction to make such decision as the tribunal thinks fit; or
- (c) in the case of a decision to withdraw an approval, quash that decision and direct that that decision is to be treated as never having been made.
- (10) Subject to sub-paragraph (12) below, an election under sub-paragraph (1) above shall not apply to any contributions in respect of income which, before the election was made, counted as employment income for a tax year by virtue of Part 7 of ITEPA 2003.
- (11) Regulations made by the Inland Revenue may make provision with respect to the making of elections for the purposes of this paragraph and the giving of approvals for the purposes of sub-paragraph (1)(b) above; and any such regulations may, in particular—
- (a) prescribe the matters that must be contained in such an election;
- (b) provide for the manner in which such an election is to be capable of being made and of being confined to particular liabilities or the part of particular liabilities; and
- (c) provide for the making of applications for such approvals and for the manner in which those applications are to be dealt with.
- (12) Where—
- (a) an election is made under this paragraph before the end of the period of three months beginning with the date of the passing of the Child Support, Pensions and Social Security Act 2000, and
- (b) that election is expressed to relate to liabilities for contributions arising on or after 19th May 2000 and before the making of the election, this paragraph shall have effect in relation to those liabilities as if sub-paragraph (2) above provided for them to be deemed to have fallen on the earner (instead of on the secondary contributor); and the secondary contributor shall accordingly be entitled to reimbursement from the earner for any payment made by that contributor in or towards the discharge of any of those liabilities.
- (13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (14) In this paragraph “tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal;
### Class 1B contributions
##### 5A
Regulations made by the Inland Revenue may make provision for calculating the amount of Class 1B contributions so as to avoid fractional amounts.
##### 7A
- (1) This paragraph applies where paragraph 7 above applies; and in this paragraph “contributions return” has the same meaning as in that paragraph.
- (2) Without prejudice to paragraph 7(2) above or to the other powers of the Inland Revenue to penalise omissions or errors in returns, regulations made by the Treasury may provide for the Inland Revenue to impose penalties in respect of a person who, in making a contributions return, fraudulently or negligently—
- (a) fails to provide any information or computation that he is required to provide; or
- (b) provides any such information or computation that is incorrect.
- (3) Regulations under sub-paragraph (2) above shall—
- (a) prescribe the rates of penalty, or provide for how they are to be ascertained;
- (b) provide for the penalty to be imposed by the Inland Revenue within 6 years after the date on which the penalty is incurred;
- (c) provide for determining the date on which, for the purposes of paragraph (b) above, the penalty is incurred;
- (d) prescribe the means by which the penalty is to be enforced; and
- (e) provide for enabling the Inland Revenue, in their discretion, to mitigate or to remit the penalty, or to stay or to compound any proceedings for it.
### Collection of contributions otherwise than through PAYE system
##### 7B
- (1) The Treasury may by regulations provide that, in such cases or circumstances as may be prescribed, Class 1, Class 1A, Class 1B or Class 2 contributions shall be paid to the Inland Revenue in a manner different from that in which income tax in relation to which PAYE regulations apply is payable.
- (2) Regulations under this paragraph may, in particular—
- (a) provide for returns to be made to the Inland Revenue by such date as may be prescribed;
- (b) prescribe the form in which returns are to be made, or provide for returns to be made in such form as the Inland Revenue may approve;
- (c) prescribe the manner in which contributions are to be paid, or provide for contributions to be paid in such manner as the Inland Revenue may approve;
- (d) prescribe the due date for the payment of contributions;
- (e) require interest to be paid on contributions that are not paid by the due date, and provide for determining the date from which such interest is to be calculated;
- (f) provide for interest to be paid on contributions that fall to be repaid;
- (g) provide for determining the date from which interest to be charged or paid pursuant to regulations under paragraph (e) or (f) above is to be calculated;
- (h) provide for penalties to be imposed in respect of a person who—
- (i) fails to submit, within the time allowed, a return required to be made in accordance with regulations under paragraph (a) above;
- (ii) in making such a return, fraudulently or negligently fails to provide any information or computation that he is required to provide;
- (iii) in making such a return, fraudulently or negligently provides any incorrect information or computation; or
- (iv) fails to pay Class 2 contributions by the due date;
- (i) provide for a penalty imposed pursuant to regulations under paragraph (h) above to carry interest from the date on which it becomes payable until payment.
- (3) Where—
- (a) a decision relating to contributions falls to be made under Article 9, 10, 11, 13 or 15 of the Social Security (Northern Ireland) Order 1998 or section 22 of the Administration Act; and
- (b) the decision will affect a person’s liability for, or the amount of, any interest due in respect of those contributions,
regulations under sub-paragraph (2)(e) above shall not require any such interest to be paid until the decision has been made.
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Restrictions on contracting out
##### 167ZH
The provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
#### Restrictions on contracting out
##### 167ZI
- (1) The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part of this Act in such manner as the Department thinks proper in its application to any person who is, has been or is to be—
- (a) employed on board any ship, vessel, hovercraft or aircraft;
- (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances; or
- (c) in prescribed employment in connection with continental shelf operations.
- (2) Regulations under subsection (1) above may, in particular, provide—
- (a) for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;
- (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;
- (c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in Northern Ireland;
- (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
- (3) In this section “continental shelf operations” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain offshore activities) were omitted would nevertheless fall within subsection (2) of that section.
#### Entitlement to additional statutory paternity pay: adoption
##### 167ZJ
- (1) In this Part of this Act—
- “the Board” means the Commissioners of Inland Revenue;
- “the Department” means the Department for Employment and Learning;
- “employer”, in relation to a person who is an employee, means a person who—under section 6 above is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; orwould be liable to pay such contributions but for—the condition in section 6(1)(b); orthe employee being under the age of 16;
- “modifications” includes additions, omissions and amendments, and related expressions are to be read accordingly;
- “prescribed” means prescribed by regulations.
- (2) In this Part of this Act, “employee” means a person who is—
- (a) gainfully employed in Northern Ireland either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ...
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) Regulations may provide—
- (a) for cases where a person who falls within the definition in subsection (2) above is not to be treated as an employee for the purposes of this Part of this Act; and
- (b) for cases where a person who would not otherwise be an employee for the purposes of this Part of this Act is to be treated as an employee for those purposes.
- (4) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed—
- (a) two or more employers are to be treated as one;
- (b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.
- (5) In this Part of this Act, except section 167ZE, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
- (6) For the purposes of this Part of this Act, a person’s normal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question.
- (7) For the purposes of subsection (6) above, “earnings” and “relevant period” shall have the meanings given to them by regulations.
- (8) In such cases as may be prescribed, a person’s normal weekly earnings shall be calculated in accordance with regulations.
- (9) Where in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or such provisions of this Part of this Act as may be prescribed.
- (10) Regulations under subsection (9) above may prescribe—
- (a) the conditions that must be satisfied if a person is to be entitled to make such an election;
- (b) the manner in which, and the time within which, such an election is to be made;
- (c) the persons to whom, and the manner in which, notice of such an election is to be given;
- (d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;
- (e) the time for which such an election is to have effect;
- (f) which one of the person’s employers under two or more contracts is to be regarded for the purposes of statutory paternity pay as his employer under the contract.
- (11) The powers under subsections (9) and (10) above are without prejudice to any other power to make regulations under this Part of this Act.
- (12) In this Part of this Act “regulations” means regulations made by the Department and in relation to any such regulations sections 171 and 172 below have effect as if references to the Department were references to the Department for Employment and Learning.
- (13) Regulations under any of subsections (4) to (10) above must be made with the concurrence of the Board.
#### Power to apply Part XlIZA to adoption cases not involving placement
##### 167ZK
- (1) The Department may by regulations provide for this Part of this Act to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.
- (2) The Department may by regulations provide for this Part to have effect in relation to cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order, with such modifications as may be prescribed.
## PART XIIZB — STATUTORY ADOPTION PAY
#### Power to apply Part XlIZA to adoption cases not involving placement
##### 167ZL
- (1) Where a person who is, or has been, an employee satisfies the conditions in subsection (2), he shall be entitled in accordance with the following provisions of this Part of this Act to payments to be known as “statutory adoption pay”.
- (2) The conditions are—
- (a) that he is a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom;
- (b) that he has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the relevant week;
- (c) that he has ceased to work for the employer;
- (d) that his normal weekly earnings for the period of 8 weeks ending with the relevant week are not less than the lower earnings limit in force under section 5(1)(a) above at the end of the relevant week; and
- (e) that he has elected to receive statutory adoption pay.
- (3) The references in subsection (2)(b) and (d) above to the relevant week are to the week in which the person is notified that he has been matched with the child for the purposes of adoption.
- (4) A person may not elect to receive statutory adoption pay if—
- (a) he has elected in accordance with section 167ZB above to receive statutory paternity pay; or
- (b) where the child is, or is expected to be, placed for adoption with him as a member of a married couple or civil partnership and his spouse or civil partner is a person to whom the conditions in subsection (2) above apply, his spouse or civil partner has elected to receive statutory adoption pay.
- (5) A person’s entitlement to statutory adoption pay shall not be affected by the placement, or expected placement, for adoption of more than one child as part of the same arrangement.
- (6) A person shall be entitled to payments of statutory adoption pay only if—
- (a) he gives the person who will be liable to pay it notice of the date from which he expects the liability to pay him statutory adoption pay to begin; and
- (b) the notice is given at least 28 days before that date or, if that is not reasonably practicable, as soon as is reasonably practicable.
- (7) The notice shall be in writing if the person who is liable to pay the statutory adoption pay so requests.
- (8) The Department may by regulations—
- (a) provide that subsection (2)(b), (c) or (d) above shall have effect subject to prescribed modifications in such cases as may be prescribed;
- (b) provide that subsection (6) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed;
- (c) impose requirements about evidence of entitlement;
- (d) specify in what circumstances employment is to be treated as continuous for the purposes of this section;
- (e) provide that a person is to be treated for the purposes of this section as being employed for a continuous period of at least 26 weeks where—
- (i) he has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and
- (ii) those contracts were not continuous;
- (f) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of this section;
- (g) provide that—
- (i) the amount of a person’s earnings for any period, or
- (ii) the amount of his earnings to be treated as comprised in any payment made to him or for his benefit,
shall be calculated or estimated for the purposes of this section 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;
- (h) make provision about elections for statutory adoption pay.
#### Entitlement
##### 167ZM
- (1) The liability to make payments of statutory adoption pay is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in section 167ZL(2)(b) above.
- (2) Regulations shall make provision as to a former employer’s liability to pay statutory adoption pay to a person in any case where the former employee’s contract of service with him has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory adoption pay.
- (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 adoption pay is to be a liability of the Board.
#### Liability to make payments
##### 167ZN
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) Statutory adoption pay shall be payable, subject to the provisions of this Part of this Act, in respect of each week during a prescribed period (“the adoption pay period”) of a duration not exceeding 52 weeks.
- (2A) Regulations may provide for the duration of the adoption pay period as it applies to a person (“A”) to be reduced, subject to prescribed restrictions and conditions.
- (2B) Regulations under subsection (2A) are to secure that the reduced period ends at a time—
- (a) after a prescribed part of the adoption pay period has expired; and
- (b) when at least a prescribed part of the adoption pay period remains unexpired.
- (2C) Regulations under subsection (2A) may, in particular, prescribe restrictions and conditions relating to—
- (a) the end of A's entitlement to adoption leave;
- (b) the doing of work by A;
- (c) the taking of prescribed steps by A or another person as regards leave under Article 107G of the Employment Rights Order in respect of the child;
- (d) the taking of prescribed steps by A or another person as regards statutory shared parental pay in respect of the child.
- (2D) Regulations may provide for a reduction in the duration of the adoption pay period as it applies to a person to be revoked, or to be treated as revoked, subject to prescribed restrictions and conditions.
- (2E) Statutory adoption pay shall be payable to a person—
- (a) at the earnings-related rate, in respect of the first 6 weeks in respect of which it is payable; and
- (b) at whichever is the lower of the earnings-related rate and such weekly rate as may be prescribed, in respect of the remaining portion of the adoption pay period.
- (2F) The earnings-related rate is a weekly rate equivalent to 90 per cent of a person's normal weekly earnings for the period of 8 weeks ending with the week in which the person is notified that the person has been matched with a child for the purposes of adoption.
- (2G) The weekly rate prescribed under subsection (2E)(b) shall not be less than the weekly rate of statutory sick pay for the time being specified in section 153(1) or, if two or more such rates are for the time being so specified, the higher or highest of those rates.
- (3) Except in such cases as may be prescribed, a person shall not be liable to pay statutory adoption pay to another in respect of any week during any part of which the other works under a contract of service with him.
- (4) It is immaterial for the purposes of subsection (3) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the adoption pay period or a contract of service which did not so exist.
- (5) Except in such cases as may be prescribed statutory adoption pay shall not be payable to a person in respect of any week during any part of which he works for any employer who is not liable to pay him statutory adoption pay.
- (6) The Department may by regulations specify circumstances in which there is to be no liability to pay statutory adoption pay in respect of a week.
- (6A) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of statutory adoption pay, the amount payable by way of statutory adoption pay for any day shall be taken as one seventh of the weekly rate.
- (7) In subsections (2) and (2E) above, “week” means any period of seven days.
- (8) In subsections (3), (5) and (6) above, “week” means a period of seven days beginning with the day of the week on which the adoption pay period begins.
- (9) Where statutory adoption pay is payable to a person by virtue of section 167ZLA(1) to (3), this section has effect as if the reference in subsection (2F) to the week in which the person is notified that he has been matched with a child for the purposes of adoption were such reference as may be prescribed.
#### Liability to make payments
##### 167ZO
- (1) Any agreement shall be void to the extent that it purports—
- (a) to exclude, limit or otherwise modify any provision of this Part of this Act; or
- (b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by his employer or former employer under this Part of this Act.
- (2) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory adoption pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (1)(a) above if the employer—
- (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period; or
- (b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.
#### Rate and period of pay
##### 167ZP
- (1) Except as may be prescribed, a day which falls within the adoption pay period shall not be treated as a day of incapacity for work for the purposes of determining, for this Act, whether it forms part of a period of incapacity for work for the purposes of incapacity benefit.
- (2) Regulations may provide that in prescribed circumstances a day which falls within the adoption pay period shall be treated as a day of incapacity for work for the purposes of determining entitlement to the higher rate of short-term incapacity benefit or to long-term incapacity benefit.
- (3) Regulations may provide that an amount equal to a person’s statutory adoption pay for a period shall be deducted from any such benefit in respect of the same period and a person shall be entitled to such benefit only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.
- (4) Subject to subsections (5) and (6) below, any entitlement to statutory adoption pay shall not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).
- (5) Subject to subsection (6) below—
- (a) any contractual remuneration paid to a person by an employer of his in respect of a week in the adoption pay period shall go) towards discharging any liability of that employer to pay statutory adoption pay to him in respect of that week; and
- (b) any statutory adoption pay paid by an employer to a person who is an employee of his in respect of a week in the adoption pay period shall go towards discharging any liability of that employer to pay contractual remuneration to him in respect of that week.
- (6) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (4) and (5) above.
- (7) In subsection (5) above, “week” means a period of seven days beginning with the day of the week on which the adoption pay period begins.
#### Crown employment—Part XIIZB
##### 167ZQ
The provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
#### Crown employment—Part XIIZB
##### 167ZR
- (1) The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part of this Act in such manner as the Department thinks proper in its application to any person who is, has been or is to be—
- (a) employed on board any ship, vessel, hovercraft or aircraft;
- (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances; or
- (c) in prescribed employment in connection with continental shelf operations.
- (2) Regulations under subsection (1) above may, in particular, provide—
- (a) for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;
- (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;
- (c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in Northern Ireland;
- (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
- (3) In this section “continental shelf operations” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain offshore activities) were omitted would nevertheless fall within subsection (2) of that section.
#### Crown employment—Part XIIZB
##### 167ZS
- (1) In this part of this Act—
- “adoption pay period” has the meaning given by section 167ZN(2) above;
- “the Board” means the Commissioners of Inland Revenue
- “the Department” means the Department for Employment and Learning;
- “employer”, in relation to a person who is an employee, means a person who—under section 6 above is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; orwould be liable to pay such contributions but for—the condition in section 6(1)(b); orthe employee being under the age of 16;
- “modifications” includes additions, omissions and amendments, and related expressions are to be read accordingly;
- “prescribed” means prescribed by regulations.
- (2) In this Part of this Act, “employee” means a person who is—
- (a) gainfully employed in Northern Ireland either under a contract of service, or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ...
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) Regulations may provide—
- (a) for cases where a person who falls within the definition in subsection (2) above is not to be treated as an employee for the purposes of this Part of this Act; and
- (b) for cases where a person who would not otherwise be an employee for the purposes of this Part of this Act is to be treated as an employee for those purposes.
- (4) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed—
- (a) two or more employers are to be treated as one;
- (b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.
- (5) In this Part of this Act, except sections 167ZN and 167ZP, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
- (6) For the purposes of this Part of this Act, a person’s nominal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question.
- (7) For the purposes of subsection (6) above, “earnings” and “relevant period” shall have the meanings given to them by regulations.
- (8) In such cases as may be prescribed, a person’s normal weekly earnings shall be calculated in accordance with regulations.
- (9) Where in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or such provisions of this Part of this Act as may be prescribed.
- (10) Regulations under subsection (9) above may prescribe—
- (a) the conditions that must be satisfied if a person is to be entitled to make such an election;
- (b) the manner in which, and the time within which, such an election is to be made;
- (c) the persons to whom, and the manner in which, notice of such an election is to be given;
- (d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;
- (e) the time for which such an election is to have effect;
- (f) which one of the person’s employers under two or more contracts is to be regarded for the purposes of statutory adoption pay as his employer under the contract.
- (11) The powers under subsections (9) and (10) above are without prejudice to any other power to make regulations under this Part of this Act.
- (12) In this Part of this Act, except section 167ZP(1) to (3), “regulations” means regulations made by the Department; and in relation to any such regulations sections 171 and 172 below have effect as if references to the Department were references to the Department for Employment and Learning.
- (13) Regulations under any of subsections (4) to (10) above must be made with the concurrence of the Board.
#### Power to apply Part XIIZB to adoption cases not involving placement
##### 167ZT
- (1) The Department may by regulations provide for this Part of this Act to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.
- (2) The Department may by regulations provide for this Part to have effect in relation to cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order, with such modifications as may be prescribed.
- (3) Regulations under subsection (2) may modify section 167ZL(8)(c) so as to enable regulations made by virtue of section 167ZL(8) to impose requirements to make statutory declarations as to—
- (a) eligibility to apply for a parental order,
- (b) intention to apply for such an order.
## PART XIIA — INCAPACITY FOR WORK
#### Power to apply Part XIIZB to other cases
##### 167A
- (1) For the purposes of this Act, save as otherwise expressly provided, whether a person is capable or incapable of work shall be determined in accordance with this Part of this Act.
- (2) Regulations may make provision as to—
- (a) the information or evidence required for the purpose of determining whether a person is capable or incapable of work; and
- (b) the manner in which that information or evidence is to be provided;
and may provide that if a person without good cause fails to provide that information or evidence, or to do so in the manner required, he shall be treated as capable of work.
- (2A) In subsection (2)(a) above the reference to such information or evidence as is there mentioned includes information or evidence capable of being used for assisting or encouraging the person in question to obtain work or enhance his prospects of obtaining it.
- (3) Regulations may provide that in any case where it falls to be determined whether a person is capable of work—
- (a) he may be called to attend for such medical examination as may be required in accordance with regulations; and
- (b) if he fails without good cause to attend for or submit himself to such examination, he shall be treated as capable of work.
- (4) Regulations may prescribe for the purposes of this section—
- (a) matters which are or are not to be taken into account in determining whether a person does or does not have good cause for any act or omission; or
- (b) circumstances in which a person is or is not to be regarded as having or not having good cause for any act or omission.
- (5) All information supplied in pursuance of this section shall be taken for all purposes to be information relating to social security.
##### 167B
- (1) Where a person has been engaged in remunerative work for more than 8 weeks in the 21 weeks immediately preceding the day with respect to which it falls to be determined whether he is or was incapable of work, the own occupation test is applicable in his case..
- (2) The own occupation test is whether he is incapable by reason of some specific disease or bodily or mental disablement of doing work which he could reasonably be expected to do in the course of the occupation in which he was so engaged.
- (3) Where for any purpose of this Act it is determined in relation to a person—
- (a) that the test applicable with respect to any day is the own occupation test; and
- (b) that he is on that test incapable of work,
that test remains applicable in his case until the end of the spell of incapacity beginning with that day or, as the case may be, in which that day falls, or until the 197th day of incapacity for work in that spell, whichever is the earlier.
- (4) For the purposes of subsection (3) above a day of incapacity for work means a day—
- (a) with respect to which it has been determined for any purpose of this Act that the person in question was incapable of work; or
- (b) in respect of which he was entitled to statutory sick pay; or
- (c) in the case of a woman, which falls within the maternity allowance period; or
- (d) which in accordance with regulations is to be treated for those purposes as a day of incapacity for work.
- (5) Any provision of this Act apart from subsection (4) above under or by virtue of which a day is or is not to be treated for any purpose as a day of incapacity for work shall be disregarded for the purposes of this section.
- (6) Provision may be made by regulations defining for the purposes of this section what is meant by “remunerative work”.
- (7) Provision may be made by regulations as to the application of this section in cases where a person engages in more than one occupation or in different kinds of work.
- (8) Regulations may provide that subsection (3) above shall have effect as if—
- (a) the reference there to 4 consecutive days were to such lesser number of days, whether consecutive or not, within such period of consecutive days as may be prescribed; and
- (b) for the reference to 8 weeks there were substituted a reference to such larger number of weeks as may be prescribed.
##### 167C
- (1) Where the own occupation test is not applicable, or has ceased to apply, in the case of a person, the question whether the person is capable or incapable of work shall be determined in accordance with a personal capability assessment.
- (2) Provision shall be made by regulations—
- (a) defining a personal capability assessment by reference to the extent to which a person who has some specific disease or bodily or mental disablement is capable or incapable of performing such activities as may be prescribed;
- (b) as to the manner of assessing whether a person is, in accordance with a personal capability assessment, incapable of work.
- (3) Regulations may provide that, in any prescribed circumstances, a person to whom subsection (1) above applies shall, if the prescribed conditions are met, be treated as incapable of work in accordance with a personal capability assessment until such time as—
- (a) such an assessment has been carried out in his case, or
- (b) he falls to be treated as capable of work in accordance with regulations under section 167A(2) or (3) above or section 167E below.
- (4) Except in prescribed circumstances, a personal capability assessment carried out in the case of a person before the time when subsection (1) above applies to him shall be as effective for the purposes of that subsection as one carried out thereafter.
- (5) The Department may, in the case of a person who for any purpose of this Act has been determined to be incapable of work in accordance with a personal capability assessment (including one carried out by virtue of this subsection), require the question whether the person is capable or incapable of work to be determined afresh in accordance with a further personal capability assessment.
##### 167D
- (1) Regulations may provide that a person shall be treated as capable of work, or as incapable of work, in such cases or circumstances as may be prescribed.
- (2) Regulations may, in particular, provide that a person shall be treated as capable of work if he does work of a prescribed description, or more than the prescribed amount of work of a prescribed description.
##### 167E
- (1) Regulations may provide for disqualifying a person for receiving any benefit, allowance or other advantage under any provision for the purposes of which this Part of this Act applies, or, in such cases as may be prescribed, provide that a
person shall be treated as capable of work, if—
- (a) he has become incapable of work through his own misconduct;
- (b) he fails without good cause to attend for or submit himself to such medical or other treatment as may be required in accordance with the regulations; or
- (c) he fails without good cause to observe any prescribed rules of behaviour.
- (2) Regulations shall provide that any such disqualification shall be, or as the case may be that the person shall be treated as capable of work, for such period not exceeding 6 weeks as may be determined in accordance with Chapter II of Part II of the Social Security (Northern Ireland) Order 1998.
- (3) Regulations may prescribe for the purposes of this section—
- (a) matters which are or are not to be taken into account in determining whether a person does or does not have good cause for any act or omission; or
- (b) circumstances in which a person is or is not to be regarded as having or not having good cause for any act or omission.
##### 167F
- (1) In determining whether a person is capable or incapable of work, there shall be disregarded any work which that person has undertaken as a councillor.
- (2) For this purpose “councillor” means a member of a district council.
- (3) The reference in subsection (1) above to the work which a person undertakes as a councillor shall be taken to include any work which he undertakes as a member of any body established under any statutory provision of which he is a member by virtue of his being a councillor.
- (4) In making any such determination as is mentioned in subsection (1) above a person shall be treated as having been incapable of work on any day which falls in the pre-commencement period and which—
- (a) would have been treated as a day on which he was so incapable, were there disregarded any work which he undertook (or was capable of undertaking) as a councillor; but
- (b) would not have been so treated apart from this subsection.
##### 167G
- (1) The provisions of this Part of this Act do not apply—
- (a) for the purposes of Part V of this Act (benefit for industrial injuries: see section 94(6) above);
- (b) for the purposes of Part XI of this Act (statutory sick pay: see section 147(4) above); or
- (c) for such other purposes as may be prescribed.
- (2) In this Part of this Act—
- “prescribed” means specified in or determined in accordance with regulations; and
- “week” means any period of 7 days.
#### Extent of entitlement and when payable: birth
### Prohibition on recovery of employer’s contributions
##### 3A
- (1) Subject to sub-paragraph (2) below, a person who is or has been liable to pay any secondary Class 1 or any Class 1A or Class 1B contributions shall not—
- (a) make, from earnings paid by him, any deduction in respect of any such contributions for which he or any other person is or has been liable;
- (b) otherwise recover any such contributions (directly or indirectly) from any person who is or has been a relevant earner; or
- (c) enter into any agreement with any person for the making of any such deduction or otherwise for the purpose of so recovering any such contributions.
- (2) Sub-paragraph (1) above does not apply to the extent that an agreement between—
- (a) a secondary contributor, and
- (b) any person (“*the earner*”) in relation to whom the secondary contributor is, was or will be such a contributor in respect of the contributions to which the agreement relates,
allows the secondary contributor to recover (whether by deduction or otherwise) the whole or any part of any secondary Class 1 contribution payable in respect of relevant employment income of that earner.
- (2A) But an agreement in respect of relevant employment income is to be disregarded for the purposes of sub-paragraph (2) to the extent that it relates to —
- (a) relevant employment income which is employment income of the earner by virtue of Chapter 3A of Part 7 of ITEPA 2003 (employment income: securities with artificially depressed market value), or
- (b) any contribution, or any part of any contribution, liability to which arises as a result of regulations being given retrospective effect by virtue of section 4B(2) (earnings: power to make retrospective provision in consequence of retrospective tax legislation).
- (2B) For the purposes of sub-paragraphs (2) and (2A) “*relevant employment income*”, in relation to the earner, means—
- (a) an amount that counts as employment income of the earner under section 426 of ITEPA 2003 (restricted securities: charge on certain post-acquisition events),
- (b) an amount that counts as employment income of the earner under section 438 of that Act (convertible securities: charge on certain post-acquisition events), or
- (c) a gain that is treated as remuneration derived from the earner’s employment by virtue of section 4(4)(a) above.
- (3) Sub-paragraph (2) above does not authorise any recovery (whether by deduction or otherwise)—
- (a) in pursuance of any agreement entered into before 19th May 2000; or
- (b) in respect of any liability to a contribution arising before the day of the passing of the Child Support, Pensions and Social Security Act 2000.
- (4) In this paragraph—
- “*agreement*” includes any arrangement or understanding (whether or not legally enforceable); and
- “*relevant earner*”, in relation to a person who is or has been liable to pay any contributions, means an earner in respect of whom he is or has been so liable.
### Transfer of liability to be borne by earner
##### 3B
- (1) This paragraph applies where—
- (a) an election is jointly made by—
- (i) a secondary contributor, and
- (ii) a person (“*the earner*”) in relation to whom the secondary contributor is or will be such a contributor in respect of contributions on relevant employment income of the earner,
for the whole or a part of any liability of the secondary contributor to contributions on any such income to be transferred to the earner; and
- (b) the election is one in respect of which the Inland Revenue have, before it was made, given by notice to the secondary contributor their approval to both—
- (i) the form of the election; and
- (ii) the arrangements made in relation to the proposed election for securing that the liability transferred by the election will be met.
- (1A) In this paragraph “*relevant employment income*”, in relation to the earner, means—
- (a) an amount that counts as employment income of the earner under section 426 of ITEPA 2003 (restricted securities: charge on certain post-acquisition events),
- (b) an amount that counts as employment income of the earner under section 438 of that Act (convertible securities: charge on certain post-acquisition events), or
- (c) a gain that is treated as remuneration derived from the earner’s employment by virtue of section 4(4)(a) above,
and references to contributions on relevant employment income are references to any secondary Class 1 contributions payable in respect of that income.
- (2) Any liability which—
- (a) arises while the election is in force, and
- (b) is a liability to pay the contributions on relevant employment income of the earner, or the part of it, to which the election relates,
shall be treated for the purposes of this Act, the Administration Act and Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 as a liability falling on the earner, instead of on the secondary contributor.
- (3) Subject to sub-paragraphs (7)(b) and (7B) below, an election made for the purposes of sub-paragraph (1) above shall continue in force from the time when it is made until whichever of the following first occurs, namely—
- (a) it ceases to have effect in accordance with its terms;
- (b) it is revoked jointly by both parties to the election;
- (c) notice is given to the earner by the secondary contributor terminating the effect of the election.
- (4) An approval given to the secondary contributor for the purposes of sub-paragraph (1)(b) above may be given either—
- (a) for an election to be made by the secondary contributor and a particular person; or
- (b) for all elections to be made, or to be made in particular circumstances, by the secondary contributor and particular persons or by the secondary contributor and persons of a particular description.
- (5) The grounds on which the Inland Revenue shall be entitled to refuse an approval for the purposes of sub-paragraph (1)(b) above shall include each of the following—
- (a) that it appears to the Inland Revenue that adequate arrangements have not been made for securing that the liabilities transferred by the proposed election or elections will be met by the person or persons to whom they would be so transferred; and
- (b) that it appears to the Inland Revenue that they do not have sufficient information to determine whether or not grounds falling within paragraph (a) above exist.
- (6) If, at any time after they have given an approval for the purposes of sub-paragraph (1)(b) above, it appears to the Inland Revenue—
- (a) that the arrangements that were made or are in force for securing that liabilities transferred by elections to which the approval relates are met are proving inadequate or unsatisfactory in any respect, or
- (b) that any election to which the approval relates has resulted, or is likely to result, in the avoidance or non-payment of the whole or any part of any secondary Class 1 contributions,
the Inland Revenue may withdraw the approval by notice to the secondary contributor.
- (7) The withdrawal by the Inland Revenue of any approval given for the purposes of sub-paragraph (1)(b) above—
- (a) may be either general or confined to a particular election or to particular elections; and
- (b) shall have the effect that the election to which the withdrawal relates has no effect on contributions on relevant employment income if—
- (i) that income is within sub-paragraph (1A)(a) or (b) and the securities, or interest in securities, to which it relates were or was acquired after the withdrawal date, or
- (ii) that income is within sub-paragraph (1A)(c) and the right to acquire securities to which it relates was acquired after that date.
- (7A) In sub-paragraph (7)(b) “*the withdrawal date*” means—
- (a) the date on which notice of the withdrawal of the approval is given, or
- (b) such later date as the Inland Revenue may specify in that notice.
- (7B) An election is void for the purposes of sub-paragraph (1) to the extent that it relates to —
- (a) relevant employment income which is employment income of the earner by virtue of Chapter 3A of Part 7 of ITEPA 2003 (employment income: securities with artificially depressed market value), or
- (b) any liability, or any part of any liability, to a contribution arising as a result of regulations being given retrospective effect by virtue of section 4B(2) (earnings: power to make retrospective provision in consequence of retrospective tax legislation).
- (8) Where the Inland Revenue have refused or withdrawn their approval for the purposes of sub-paragraph (1)(b) above, the person who applied for it or, as the case may be, to whom it was given may appeal ... against the Inland Revenue’s decision.
- (9) On an appeal under sub-paragraph (8) above that is notified to the tribunal, the tribunal may—
- (a) dismiss the appeal;
- (b) remit the decision appealed against to the Inland Revenue with a direction to make such decision as the tribunal thinks fit; or
- (c) in the case of a decision to withdraw an approval, quash that decision and direct that that decision is to be treated as never having been made.
- (10) Subject to sub-paragraph (12) below, an election under sub-paragraph (1) above shall not apply to any contributions in respect of income which, before the election was made, counted as employment income for a tax year by virtue of Part 7 of ITEPA 2003.
- (11) Regulations made by the Inland Revenue may make provision with respect to the making of elections for the purposes of this paragraph and the giving of approvals for the purposes of sub-paragraph (1)(b) above; and any such regulations may, in particular—
- (a) prescribe the matters that must be contained in such an election;
- (b) provide for the manner in which such an election is to be capable of being made and of being confined to particular liabilities or the part of particular liabilities; and
- (c) provide for the making of applications for such approvals and for the manner in which those applications are to be dealt with.
- (12) Where—
- (a) an election is made under this paragraph before the end of the period of three months beginning with the date of the passing of the Child Support, Pensions and Social Security Act 2000, and
- (b) that election is expressed to relate to liabilities for contributions arising on or after 19th May 2000 and before the making of the election, this paragraph shall have effect in relation to those liabilities as if sub-paragraph (2) above provided for them to be deemed to have fallen on the earner (instead of on the secondary contributor); and the secondary contributor shall accordingly be entitled to reimbursement from the earner for any payment made by that contributor in or towards the discharge of any of those liabilities.
- (13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (14) In this paragraph “tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal;
### Class 1B contributions
##### 5A
Regulations made by the Inland Revenue may make provision for calculating the amount of Class 1B contributions so as to avoid fractional amounts.
##### 7A
- (1) This paragraph applies where paragraph 7 above applies; and in this paragraph “contributions return” has the same meaning as in that paragraph.
- (2) Without prejudice to paragraph 7(2) above or to the other powers of the Inland Revenue to penalise omissions or errors in returns, regulations made by the Treasury may provide for the Inland Revenue to impose penalties in respect of a person who, in making a contributions return, fraudulently or negligently—
- (a) fails to provide any information or computation that he is required to provide; or
- (b) provides any such information or computation that is incorrect.
- (3) Regulations under sub-paragraph (2) above shall—
- (5) Regulations under sub-paragraph (2)(h) above shall—
- (a) prescribe the rates of penalty, or provide for how they are to be ascertained;
- (b) provide for the penalty to be imposed by the Inland Revenue within 6 years after the date on which the penalty is incurred;
- (b) ... provide for the penalty to be imposed by the Inland Revenue—
- (i) within 6 years after the date on which the penalty is incurred; or
- (ii) where the amount of the penalty is to be ascertained by reference to the amount of any contributions payable, at any later time within 3 years after the final determination of the amount of those contributions;
- (c) provide for determining the date on which, for the purposes of paragraph (b) above, the penalty is incurred;
@@ -9412,66 +9508,6 @@
- (e) provide for enabling the Inland Revenue, in their discretion, to mitigate or to remit the penalty, or to stay or to compound any proceedings for it.
### Collection of contributions otherwise than through PAYE system
##### 7B
- (1) The Treasury may by regulations provide that, in such cases or circumstances as may be prescribed, Class 1, Class 1A, Class 1B or Class 2 contributions shall be paid to the Inland Revenue in a manner different from that in which income tax in relation to which PAYE regulations apply is payable.
- (2) Regulations under this paragraph may, in particular—
- (a) provide for returns to be made to the Inland Revenue by such date as may be prescribed;
- (b) prescribe the form in which returns are to be made, or provide for returns to be made in such form as the Inland Revenue may approve;
- (c) prescribe the manner in which contributions are to be paid, or provide for contributions to be paid in such manner as the Inland Revenue may approve;
- (d) prescribe the due date for the payment of contributions;
- (e) require interest to be paid on contributions that are not paid by the due date, and provide for determining the date from which such interest is to be calculated;
- (f) provide for interest to be paid on contributions that fall to be repaid;
- (g) provide for determining the date from which interest to be charged or paid pursuant to regulations under paragraph (e) or (f) above is to be calculated;
- (h) provide for penalties to be imposed in respect of a person who—
- (i) fails to submit, within the time allowed, a return required to be made in accordance with regulations under paragraph (a) above;
- (ii) in making such a return, fraudulently or negligently fails to provide any information or computation that he is required to provide;
- (iii) in making such a return, fraudulently or negligently provides any incorrect information or computation; or
- (iv) fails to pay Class 2 contributions by the due date;
- (i) provide for a penalty imposed pursuant to regulations under paragraph (h) above to carry interest from the date on which it becomes payable until payment.
- (3) Where—
- (a) a decision relating to contributions falls to be made under Article 9, 10, 11, 13 or 15 of the Social Security (Northern Ireland) Order 1998 or section 22 of the Administration Act; and
- (b) the decision will affect a person’s liability for, or the amount of, any interest due in respect of those contributions,
regulations under sub-paragraph (2)(e) above shall not require any such interest to be paid until the decision has been made.
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) Regulations under sub-paragraph (2)(h) above shall—
- (a) prescribe the rates of penalty, or provide for how they are to be ascertained;
- (b) ... provide for the penalty to be imposed by the Inland Revenue—
- (i) within 6 years after the date on which the penalty is incurred; or
- (ii) where the amount of the penalty is to be ascertained by reference to the amount of any contributions payable, at any later time within 3 years after the final determination of the amount of those contributions;
- (c) provide for determining the date on which, for the purposes of paragraph (b) above, the penalty is incurred;
- (d) prescribe the means by which the penalty is to be enforced; and
- (e) provide for enabling the Inland Revenue, in their discretion, to mitigate or to remit the penalty, or to stay or to compound any proceedings for it.
- (5A) Regulations under this paragraph may, in relation to any penalty imposed by such regulations, make provision applying (with or without modifications) any enactment applying for the purposes of income tax that is contained in Part X of the Taxes Management Act 1970 (penalties).
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
@@ -9516,7 +9552,7 @@
- (d) the resulting amount is the amount referred to in section 45(2)(c) above, except that if the resulting amount is a negative one the amount so referred to is nil.
- (2) For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section ... 39C(1), 48A(4) or 48B(2) above, in a case where the deceased spouse died under pensionable age, or by virtue of section 39C(1), 48A(4) or 48B(2) above, in a case where the deceased civil partner died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years).
- (2) For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section ... 39C(1) ... or 48B(2) above, in a case where the deceased spouse died under pensionable age, or by virtue of section 39C(1) ... or 48B(2) above, in a case where the deceased civil partner died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years).
- (3) The first alternative number is the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences.
@@ -9827,8 +9863,6 @@
[^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)
[^c16378131]: Words in s. 1(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. 27](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/27); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^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))
@@ -10137,8 +10171,6 @@
[^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)
[^c16384731]: Words in s. 39C(1)(3)(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(4)](https://www.legislation.gov.uk/nia/2000/4/section/33/4); [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)
[^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)
@@ -10209,8 +10241,6 @@
[^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)
[^c16386321]: 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. III para. 18(5)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/5)
[^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)
@@ -10225,18 +10255,6 @@
[^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)
[^c16386541]: [S. 48A](https://www.legislation.gov.uk/ukpga/1992/7/section/48A) restricted (16.12.1995) 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(2)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/3/2)
[^c16386551]: [S. 48A](https://www.legislation.gov.uk/ukpga/1992/7/section/48A) 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)
[^c16386531]: [S. 48A-48C](https://www.legislation.gov.uk/ukpga/1992/7/section/48A) substituted for ss. 49, 50 (16.12.1995) 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)
[^c16386561]: Words in [s. 48A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/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. 9](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/9); [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)
[^c16386571]: Words in [s. 48A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/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(9)](https://www.legislation.gov.uk/nia/2000/4/section/33/9); [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)
[^c16386581]: [S. 48A(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/4A) inserted (1.12.2000) 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. 31](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/31); [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)
[^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)
@@ -10267,16 +10285,6 @@
[^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)
[^c16387091]: S. 51 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)
[^c16387101]: S. 51 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)
[^c16387111]: Words in s. 51(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)
[^c16387121]: Words in s. 51(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(13)](https://www.legislation.gov.uk/nia/2000/4/section/33/13); [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)
[^c16387131]: Words in s. 51(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)
[^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)
@@ -10665,8 +10673,6 @@
[^c16396021]: Definition in s. 146(2) substituted (16.12.1995) 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. 9(b)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/9/b)
[^c16396031]: Words in definition in s. 146(2) repealed (16.12.1995) 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), [129(3)(b)](https://www.legislation.gov.uk/nisi/1995/3213/article/129/3/b), [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)
[^c16396051]: [1939 c. 82](https://www.legislation.gov.uk/ukpga/1939/82).
[^c16396061]: S. 146(2): word in definition in sub-para.(b) repealed (16.12.1995) 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), [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)
@@ -10875,38 +10881,10 @@
[^c19104611]: Pt. XIIZB (ss. 167ZL-167ZT) 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), [6](https://www.legislation.gov.uk/nisi/2002/2836/article/6); [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)
[^c16399851]: [Sch. 1 para. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/2) 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. 58(2)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/2); [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)
[^c16399861]: Words in [Sch. 1 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1) substituted (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 84(1)](https://www.legislation.gov.uk/ukpga/1999/30/section/84/1), [Sch. 12 para. 86(3)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/86/3); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(b)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/b)
[^c19103721]: Words in [Sch. 1 para. 1(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/2/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. 32(2)(a)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/32/2/a)
[^c16399871]: Words in [Sch. 1 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1) substituted (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 84(1)](https://www.legislation.gov.uk/ukpga/1999/30/section/84/1), [Sch. 12 para. 86(2)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/86/2); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(b)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/b)
[^c16399881]: [Sch. 1 para. 1(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/3) substituted (6.4.1996) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 132](https://www.legislation.gov.uk/nisi/1995/3213/article/132), [145(2)](https://www.legislation.gov.uk/nisi/1995/3213/article/145/2); [S.R. 1996/91](https://www.legislation.gov.uk/nisr/1996/91), [art. 2](https://www.legislation.gov.uk/nisr/1996/91/article/2), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1996/91/schedule/part/III)
[^c19103751]: Words in [Sch. 1 para. 1(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/3) 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. 32(2)(b)(i)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/32/2/b/i)
[^c19103791]: Words in [Sch. 1 para. 1(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/3) 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. 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. 32(2)(b)(ii)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/32/2/b/ii)
[^c16399891]: Words in [Sch. 1 para. 1(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/3) 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. 58(3)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/3); [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)
[^c16400011]: [Sch. 1 para. 1(4)(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/4/5) repealed (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [ss. 84(1)](https://www.legislation.gov.uk/ukpga/1999/30/section/84/1), [88](https://www.legislation.gov.uk/ukpga/1999/30/section/88), [Sch. 12 para. 86(4)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/86/4), [Sch. 13 Pt. VII](https://www.legislation.gov.uk/ukpga/1999/30/schedule/13/part/VII); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(b)(e)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/b/e)
[^c16400031]: [Sch. 1 para. 1(6)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/6) substituted (6.4.1996) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 132](https://www.legislation.gov.uk/nisi/1995/3213/article/132), [145(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/145/3); [S.R. 1996/91](https://www.legislation.gov.uk/nisr/1996/91), [art. 2](https://www.legislation.gov.uk/nisr/1996/91/article/2), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1996/91/schedule/part/III)
[^c16400041]: Words in [Sch. 1 para. 1(6)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/6/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. 58(4)(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/4/a); [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)
[^c16400061]: Words in [Sch. 1 para. 1(6)(b)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/6/b/c) 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. 58(4)(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/4/b); [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)
[^c16400101]: Words in [Sch. 1 para. 1(6)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/6/d) 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. 58(4)(c)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/4/c); [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)
[^c16400121]: [Sch. 1 para. 1(8A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/8A) 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. 30](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/30) (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))
[^c16400131]: [Sch. 1 para. 1(9)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/9) added (6.4.1996) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 132](https://www.legislation.gov.uk/nisi/1995/3213/article/132), [145(4)](https://www.legislation.gov.uk/nisi/1995/3213/article/145/4); [S.R. 1996/91](https://www.legislation.gov.uk/nisr/1996/91), [art. 2](https://www.legislation.gov.uk/nisr/1996/91/article/2), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1996/91/schedule/part/III)
[^c16400141]: [Sch. 1 para. 1(10)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/10) added (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 84(1)](https://www.legislation.gov.uk/ukpga/1999/30/section/84/1), [Sch. 12 para. 86(5)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/86/5); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(b)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/b)
[^c16400151]: Words in [Sch. 1 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/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. 31](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/31) (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))
[^c16400251]: Words in [Sch. 1 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/1) 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. 58(5)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/5); [S.I. 1999/72](https://www.legislation.gov.uk/uksi/1999/72), [art. 2(b)](https://www.legislation.gov.uk/uksi/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/uksi/1999/72/schedule)
@@ -11131,8 +11109,6 @@
[^c16404281]: [Sch. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3): words in cross-heading preceding para. 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. 12(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/12/2); [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)
[^c16404411]: Words in [Sch. 3 para. 5(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/1) 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. 12(3)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/12/3); [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)
[^c19104161]: Words in [Sch. 3 para. 5(2)(b)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/2/b/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. 33(4)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/33/4)
[^c16404421]: Words in [Sch. 3 para. 5(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/3/a) 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), [126](https://www.legislation.gov.uk/nisi/1995/3213/article/126)
@@ -11767,14 +11743,6 @@
[^key-b97273b053a25833217a223061dc557f]: [S. 48(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/3)[(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/4) substituted for [s. 48(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/3) (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 78(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/78/4); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-00acb2fe9e9ca32f5f4a5b3a8a2578be]: [S. 48A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/2A)[(2B)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/2B) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 79(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/79/2)[(6)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/79/6); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-e2ddb0f1a6c58c9f770b39b6f523f8b2]: Words in [s. 48A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/3)[(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/4) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 79(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/79/3)[(6)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/79/6); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-e5fd4826b413a206036282abbb28a4a2]: Words in [s. 48A(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/4A) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 79(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/79/4)[(6)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/79/6); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-7cf33a66b04a23e715a138ae5001ec65]: [S. 48B(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/1A) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 80(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/80/2); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-d1578b29d56e75fb653b40b3820d3706]: Words in [s. 48B(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 80(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/80/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-bfd5b307276ae3508c56bd1aa2fef6cc]: Words in [s. 48B(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/3) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 80(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/80/4); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
@@ -11789,18 +11757,6 @@
[^key-546092e343325754ad3fe4d0177ed441]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 2](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/2)
[^key-c39f656868aa9bfb67c616b6797b038f]: [S. 51(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/1A) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 82(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/82/2)[(6)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/82/6); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-7decd1e37e8ce1e77e7b454a801a3f18]: Word in [s. 51(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/2) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 82(3)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/82/3/a)[(6)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/82/6); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-49d8656aae25d27ed36a59a215f260dd]: Words in [s. 51(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 82(3)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/82/3/b)[(6)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/82/6); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-8da4a532c088fba6ecaa76fcc96913ca]: Words in [s. 51(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/3) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 82(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/82/4)[(6)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/82/6); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-8ea3cb8bf91d50462067c3e57d14c3c9]: Word in [s. 51(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/4) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 82(5)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/82/5/a)[(6)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/82/6); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-8f12137aa93b36f160a3de9083041615]: Words in [s. 51(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/4) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 82(5)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/82/5/b)[(6)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/82/6); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-11008cc68af89f5c552e2385524f9d7e]: Words in [s. 51A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/51A/1) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 83(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/83/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-d517567cad0578fb097f7a00bb900ddf]: Words in [s. 51A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/51A/1) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 83(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/83/b); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
@@ -12337,8 +12293,6 @@
[^key-4d40d0480ff7af07aa0dee5c668810ab]: S. 39C(1A)(2) substituted for s. 39C(2) (with effect in relation to the tax year 2010–11 and subsequent tax years) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 6(2)(a)](https://www.legislation.gov.uk/nia/2008/1/section/6/2/a) (with [s. 6(3)](https://www.legislation.gov.uk/nia/2008/1/section/6/3)); [S.I. 2010/2650](https://www.legislation.gov.uk/uksi/2010/2650)
[^key-d9906b00c629320d0b4db13dffca757f]: Words in s. 39C(3) substituted (with effect in relation to the tax year 2010–11 and subsequent tax years) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 6(2)(b)](https://www.legislation.gov.uk/nia/2008/1/section/6/2/b) (with [s. 6(3)](https://www.legislation.gov.uk/nia/2008/1/section/6/3)); [S.I. 2010/2650](https://www.legislation.gov.uk/uksi/2010/2650)
[^key-de61d52ca73fde087db618a409a61d67]: Word in [s. 39C(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/3/a) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 4(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/4/3)
[^key-693d575b597fb120cca45942ff13eab2]: Word in [s. 39C(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/3/b) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 4(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/4/3)
@@ -12367,20 +12321,6 @@
[^key-ce36c564cd79412f9208a9c197a9fd88]: [S. 46(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/4) added (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 6](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/6)
[^key-a1ccb6b6d4c124e1f50892a8b0d8d858]: Words in [s. 48A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/4) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 7](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/7)
[^key-7cf8a369013905159b80f9e1f936d965]: [S. 48A(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/2/b) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 2(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/2/2)
[^key-b6241244269a979088fd5327d051b344]: [S. 48A(2ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/2ZA) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 2(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/2/3)
[^key-ea78c02bac29f1b9ae3795ab126ae757]: [S. 48A(2B)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/2B/b) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 2(4)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/2/4)
[^key-4716b2d79b39ba3e1228ae4add0347c7]: Words in [s. 48B(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/1) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 3(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/3/2)
[^key-060348ce7511a63d0eaf6372a30bdf2c]: [S. 48B(1ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/1ZA) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 3(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/3/3)
[^key-66e1bf2feab706f04aad1b379dbae1a4]: Words in [s. 48B(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/1A) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 3(4)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/3/4)
[^key-9d4186929a4300221ee0d3ed1418f8b9]: Words in [s. 48B(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/2) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 8](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/8)
[^key-8d30ea7f2888476c36ef2f4231fd56bb]: Words in [s. 48BB(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/5) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 9(a)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/9/a)
@@ -12403,8 +12343,6 @@
[^key-a051452c6ac3bd2b342e1675100b4d8b]: Words in [s. 172(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/4A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 32(b)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/32/b)
[^key-edf483ab741d55d6dbe2f929aab2ef65]: Words in [Sch. 3 para. 5(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/1) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 1(2)](https://www.legislation.gov.uk/nia/2008/1/section/1/2)
[^key-7c6bdee789ea12917101571984056334]: Words in [Sch. 3 para. 5(7)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/7) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 3(2)](https://www.legislation.gov.uk/nia/2008/1/section/3/2)
[^key-6c2b0d952b8fca6bd69ae6b7ad94776c]: [Sch. 3 para. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/5A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 1(3)](https://www.legislation.gov.uk/nia/2008/1/section/1/3)
@@ -12499,16 +12437,6 @@
[^key-e402754a2e9df3bbb40505ad36984d3d]: Word in [s. 172(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/c) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-c9f9e52f9cf03f117a49a43f95d8bf90]: Words in Sch. 1 para. 1(3)(b) substituted (with effect in relation to 2009–10 and subsequent tax years) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 7 para. 6(2)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/6/2/a) (with [Sch. 7 para. 6(5)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/6/5))
[^key-28c1dd37aab64867cff04a74958e9bda]: Sch. 1 para. 1(3)(ba) inserted (with effect in relation to 2009–10 and subsequent tax years) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 7 para. 6(2)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/6/2/b) (with [Sch. 7 para. 6(5)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/6/5))
[^key-79de50d9909899ac01dbb836b14f2c7b]: Words in Sch. 1 para. 1(3)(c) substituted (with effect in relation to 2009–10 and subsequent tax years) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 7 para. 6(2)(c)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/6/2/c) (with [Sch. 7 para. 6(5)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/6/5))
[^key-442ed1dfa4af859887a02488ff78abdb]: Sch. 1 para. 1(3)(ca) inserted (with effect in relation to 2009–10 and subsequent tax years) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 7 para. 6(2)(d)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/6/2/d) (with [Sch. 7 para. 6(5)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/6/5))
[^key-66fd7117c0d4b3de3c3b5a5a11e2f387]: Sch. 1 para. 1(11) added (with effect in relation to 2009–10 and subsequent tax years) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 7 para. 6(4)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/6/4) (with [Sch. 7 para. 6(5)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/6/5))
[^key-796b0ba834edddee49cff1364aa1cd4d]: Words in [Sch. 4A para. 2(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/2/4A) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-1ed547c2600833a1b5e3d56fd6455f40]: [Sch. 4A para. 2(6)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/2/6/d) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
@@ -12557,8 +12485,6 @@
[^key-d91920e25bc69fc99eadd14ea4c1b8c0]: Act modified (6.4.2010) by [The Social Security (Widow's Benefit Retirement Pensions and Other Benefits) (Transitional) Regulations (Northern Ireland) 1979 (S.R. 1979/244)](https://www.legislation.gov.uk/nisr/1979/244), [regs. 3-19](https://www.legislation.gov.uk/nisr/1979/244/regulation/3) (as amended by [S.R. 2010/20](https://www.legislation.gov.uk/nisr/2010/20), [art. 2](https://www.legislation.gov.uk/nisr/2010/20/article/2))
[^M_F_844f0939-5e14-4b29-aba2-09b5fc49433a]: S. 48A(5) omitted (6.4.2010) by virtue of [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 2(3)](https://www.legislation.gov.uk/nia/2008/1/section/2/3)[(5)](https://www.legislation.gov.uk/nia/2008/1/section/2/5) (with [s. 2(6)](https://www.legislation.gov.uk/nia/2008/1/section/2/6))
[^M_F_92f3b2fd-0085-4fd3-eb77-565305c0aa5f]: Words in Sch. 5 para. 2(7) inserted (with effect in accordance with [s. 5(3)-(5)](https://www.legislation.gov.uk/nia/2008/1/section/5/3) of the amending Act) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 19](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/19)
[^M_F_fcbb028c-b224-4dfa-e416-fade33f1e7a9]: Words in Sch. 5 para. 5A(3)(a) omitted (with effect in accordance with [s. 5(3)-(5)](https://www.legislation.gov.uk/nia/2008/1/section/5/3) of the amending Act) by virtue of [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 20](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/20)
@@ -12585,10 +12511,6 @@
[^key-d23fa86c8760e8b09ce0405c9895ccab]: S. 30B(3)(b) repealed (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(4)](https://www.legislation.gov.uk/nia/2008/1/section/4/4), [Sch. 1 para. 12](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/12), [Sch. 6 Pt. 2](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/2) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-0388444793489eb01684187522471a42]: Words in [s. 48A(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/2/a) repealed (6.4.2010) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 2(2)](https://www.legislation.gov.uk/nia/2008/1/section/2/2)[(5)](https://www.legislation.gov.uk/nia/2008/1/section/2/5), [Sch. 6 Pt. 1](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/1) (with [s. 2(6)](https://www.legislation.gov.uk/nia/2008/1/section/2/6))
[^key-c89d04c61348cdbc5d20b8b2249fffcc]: Words in [s. 48A(2B)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/2B/a) repealed (6.4.2010) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 2(2)](https://www.legislation.gov.uk/nia/2008/1/section/2/2)[(5)](https://www.legislation.gov.uk/nia/2008/1/section/2/5), [Sch. 6 Pt. 1](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/1) (with [s. 2(6)](https://www.legislation.gov.uk/nia/2008/1/section/2/6))
[^key-2169166648fdd8cb36a89cfd8bfce353]: [S. 54(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/54/3) repealed (6.4.2010) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 2(5)](https://www.legislation.gov.uk/nia/2008/1/section/2/5), [Sch. 1 para. 6](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/6), [Sch. 6 Pt. 1](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/1)
[^key-603d8170006e17ef649e58a4587902dc]: [S. 55(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/55/3/a) substituted (6.4.2010) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 2(5)](https://www.legislation.gov.uk/nia/2008/1/section/2/5), [Sch. 1 para. 7](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/7)
@@ -12671,24 +12593,14 @@
[^key-85648e906536c8086d5e5bb04e08f36f]: Figure in [s. 39(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/1) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 3](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/3) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(ii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/ii)
[^key-c09c6619d81dd1503ebbd3accdc3773e]: Figure in s. 39C(1) substituted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 4(2)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/4/2/a) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(iv)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/iv)
[^key-c5316448d57e9fd316d89289bbf7b1d0]: Words in [s. 39C(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/1) substituted (3.1.2012 for specified purposes) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 4(2)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/4/2/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(iv)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/iv)
[^key-2aae792b11d8c16dd19873d40041a491]: Figure in [s. 39C(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/1) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 4(2)(c)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/4/2/c) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(iv)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/iv)
[^M_F_003cc868-0489-46f3-f812-a08ca4566c48]: Figure in s. 39C(3)(4) substituted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 4(3)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/4/3/a) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(iv)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/iv)
[^M_F_080a7517-083e-4aa6-e0ec-df0c2b43da5c]: Words in s. 39C(3)(4) substituted (3.1.2012 for specified purposes) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 4(3)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/4/3/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(iv)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/iv)
[^key-1244d3263a96807c5e5c42812e9b9a9c]: [S. 45AA](https://www.legislation.gov.uk/ukpga/1992/7/section/45AA) inserted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 5(1)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/5/1) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(v)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/v)
[^key-c079bb47ca70068c99a6622643dff6fe]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 6(2)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/6/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(vii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/vii)
[^M_F_f5b592e6-dc43-4b7f-bbbe-905aa57e9476]: Words in s. 46(2) 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 para. 12(b)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/paragraph/12/b), [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)
[^key-9134f09aa0db3b78c7cb3b80b90a00da]: Figure in [s. 48A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/4) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 7(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/7/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(viii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/viii)
[^key-ea1a4133930090df943f105dd30a0092]: Figure in [s. 48B(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/2) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 8(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/8/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(ix)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/ix)
[^key-aef8a2f69ef8913106904ce44a987488]: Figure in s. 48BB(5) substituted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 9(2)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/9/2/a) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xi)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xi)
@@ -12701,10 +12613,6 @@
[^M_F_1df62908-4a4e-4457-96ed-35859bb3f88b]: Words in s. 48BB(6) inserted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 9(3)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/9/3/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xi)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xi)
[^key-d432a9118ab7def64f44fa5790d16e20]: Figure in [s. 51(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/2) substituted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 11](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/11) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-97ed76617a290a8ffd310f01ec29975c]: Figure in [s. 51(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/3) substituted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 11](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/11) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-5d93b5a3f9dca4758a75012b730054d5]: [Sch. 4B para. 2(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/2) formed from [Sch. 4B para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/2) (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(2)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/2/a) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-cd6dfcc03a68dc7b79b03b75edd09034]: [Sch. 4B para. 2(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/2/b) and preceding word inserted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(2)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/2/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
@@ -12743,10 +12651,6 @@
[^key-1eaf316550898f411de696856abc806d]: Sums in [Sch. 7 para. 4(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/4/b) substituted (11.4.2012) by [The Social Security (Industrial Injuries) (Dependency) (Permitted Earnings Limits) Order (Northern Ireland) 2012 (S.R. 2012/118)](https://www.legislation.gov.uk/nisr/2012/118), [arts. 1](https://www.legislation.gov.uk/nisr/2012/118/article/1), [2(b)](https://www.legislation.gov.uk/nisr/2012/118/article/2/b)
[^key-ea6fcba368781d92b1bae24c3aa1d8be]: Words in [Sch. 5 para. 4(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1A) inserted (7.6.2012) by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(3)](https://www.legislation.gov.uk/nia/2012/3/section/34/3), [Sch. 2 para. 3(7)](https://www.legislation.gov.uk/nia/2012/3/schedule/2/paragraph/3/7) (with [s. 3(8)](https://www.legislation.gov.uk/nia/2012/3/section/3/8)); [S.R. 2012/233](https://www.legislation.gov.uk/nisr/2012/233), [art. 2(2)(j)(iii)](https://www.legislation.gov.uk/nisr/2012/233/article/2/2/j/iii)
[^key-7e8bdd0182f15819170773752d9d0a47]: Words in [Sch. 5 para. 7B(5)(b)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/5/b/i) inserted (7.6.2012) by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(3)](https://www.legislation.gov.uk/nia/2012/3/section/34/3), [Sch. 2 para. 3(8)](https://www.legislation.gov.uk/nia/2012/3/schedule/2/paragraph/3/8) (with [s. 3(8)](https://www.legislation.gov.uk/nia/2012/3/section/3/8)); [S.R. 2012/233](https://www.legislation.gov.uk/nisr/2012/233), [art. 2(2)(j)(iii)](https://www.legislation.gov.uk/nisr/2012/233/article/2/2/j/iii)
[^key-0483823aa6f973b12c5992a9378f0869]: [Sch. 5 para. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5A) omitted (7.6.2012 for specified purposes) by virtue of [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [ss. 3(5)](https://www.legislation.gov.uk/nia/2012/3/section/3/5), [34(3)](https://www.legislation.gov.uk/nia/2012/3/section/34/3) (with [s. 3(7)](https://www.legislation.gov.uk/nia/2012/3/section/3/7)); [S.R. 2012/233](https://www.legislation.gov.uk/nisr/2012/233), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2012/233/article/2/2/c)
[^key-0b04519b95010a53778b5006df4aee26]: [Sch. 5 para. 6](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6) omitted (7.6.2012 for specified purposes) by virtue of [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [ss. 3(5)](https://www.legislation.gov.uk/nia/2012/3/section/3/5), [34(3)](https://www.legislation.gov.uk/nia/2012/3/section/34/3) (with [s. 3(7)](https://www.legislation.gov.uk/nia/2012/3/section/3/7)); [S.R. 2012/233](https://www.legislation.gov.uk/nisr/2012/233), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2012/233/article/2/2/c)
@@ -13025,14 +12929,10 @@
[^key-e84a1fbbdf427e1df2648f531b888aab]: Sum in [s. 15(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3) substituted (6.4.2015) by [The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2015 (S.I. 2015/588)](https://www.legislation.gov.uk/uksi/2015/588), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2015/588/article/1/1), [3(a)](https://www.legislation.gov.uk/uksi/2015/588/article/3/a)
[^key-477954e1511ad27ff90e969e59b42d58]: Sum in [s. 15(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3) substituted (6.4.2015) by [The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2015 (S.I. 2015/588)](https://www.legislation.gov.uk/uksi/2015/588), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2015/588/article/1/1), [3(b)](https://www.legislation.gov.uk/uksi/2015/588/article/3/b)
[^key-eb8262c44bf12d6565cefd9843b6b560]: Sum in [s. 18(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1) substituted (6.4.2015) by [The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2015 (S.I. 2015/588)](https://www.legislation.gov.uk/uksi/2015/588), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2015/588/article/1/1), [3(a)](https://www.legislation.gov.uk/uksi/2015/588/article/3/a)
[^key-2bb27ae10c3b590d52b51553fb4f06b5]: Sum in [s. 18(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1A) substituted (6.4.2015) by [The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2015 (S.I. 2015/588)](https://www.legislation.gov.uk/uksi/2015/588), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2015/588/article/1/1), [3(a)](https://www.legislation.gov.uk/uksi/2015/588/article/3/a)
[^key-ec9681f83ffc244c3534c36be2360963]: Sum in [s. 18(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1A) substituted (6.4.2015) by [The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2015 (S.I. 2015/588)](https://www.legislation.gov.uk/uksi/2015/588), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2015/588/article/1/1), [3(b)](https://www.legislation.gov.uk/uksi/2015/588/article/3/b)
[^key-3e864aaf9ab01f582ee5b73dc2a46ef4]: Sum in [s. 44(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/4) substituted (with effect in accordance with arts. 1(2), 6 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2015 (S.R. 2015/124)](https://www.legislation.gov.uk/nisr/2015/124), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2015/124/article/1/1/c), [4(3)(b)](https://www.legislation.gov.uk/nisr/2015/124/article/4/3/b)
[^key-49d585b5c400e6fd179a7d7384fc749f]: Sum in [s. 44(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/4) substituted (with effect in accordance with arts. 1(2), 6 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2015 (S.R. 2015/124)](https://www.legislation.gov.uk/nisr/2015/124), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2015/124/article/1/1/c), [4(3)(a)](https://www.legislation.gov.uk/nisr/2015/124/article/4/3/a)
@@ -13043,8 +12943,6 @@
[^key-d4b2ccf3baae074ee3849cfe59eca3eb]: Sum in [s. 153(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/153/1) substituted (6.4.2015) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2015 (S.R. 2015/124)](https://www.legislation.gov.uk/nisr/2015/124), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2015/124/article/1/1/c), [8](https://www.legislation.gov.uk/nisr/2015/124/article/8)
[^key-f969b9b426ee095bec1039e42c0de016]: [S. 9B](https://www.legislation.gov.uk/ukpga/1992/7/section/9B) inserted (12.4.2015 for specified purposes) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 1(9)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/9)[(11)(a)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/11/a)
[^M_F_c83f4aba-9662-4ad8-cf77-1e1df3aae868]: Words in s. 172(11A) inserted (12.4.2015) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 1(10)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/10)[(11)(a)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/11/a)
[^key-71d0854c693b8cb40df45af17c4cbbf4]: Act modified (1.6.2015) by [The Social Security (Contributions) (Republic of Chile) Order (Northern Ireland) 2015 (S.R. 2015/179)](https://www.legislation.gov.uk/nisr/2015/179), [art. 2](https://www.legislation.gov.uk/nisr/2015/179/article/2)
@@ -13093,1326 +12991,1542 @@
[^key-bf91ba08ec7d0e8667f3a57fe417b912]: [Sch. 7 para. 3(3A)(3B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/3A/3B) inserted (12.10.2015) by [The Pensions (2015 Act) (Consequential Amendments) (Units of Additional Pension) Order (Northern Ireland) 2015 (S.R. 2015/308)](https://www.legislation.gov.uk/nisr/2015/308), [arts. 1](https://www.legislation.gov.uk/nisr/2015/308/article/1), [2(3)](https://www.legislation.gov.uk/nisr/2015/308/article/2/3)
[^key-84167bf91f408195e11809a10d95f175]: Words in [s. 134(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/1/b) substituted (17.2.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [77](https://www.legislation.gov.uk/nisi/2015/2006/article/77); [S.R. 2016/46](https://www.legislation.gov.uk/nisr/2016/46), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/46/article/3/3)
[^key-ca4cf61ddfe87f07e27906af6587e21f]: [S. 136(4)(da)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4/da) inserted (17.2.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [78(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/78/2); [S.R. 2016/46](https://www.legislation.gov.uk/nisr/2016/46), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/46/article/3/3)
[^key-7a116a102d4bc26768534db19fb63f5d]: [S. 136(4ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4ZA)[(4ZB)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4ZB) inserted (17.2.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [78(3)](https://www.legislation.gov.uk/nisi/2015/2006/article/78/3); [S.R. 2016/46](https://www.legislation.gov.uk/nisr/2016/46), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/46/article/3/3)
[^key-396e8e655884c7f5479e3b2ffd0fcd16]: [S. 22(5ZA)-(5ZB)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/5ZA) inserted (25.2.2016 for specified purposes, 6.4.2016 in so far as not already in force) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 6(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/6/3); [S.R. 2016/68](https://www.legislation.gov.uk/nisr/2016/68), [art. 2(f)](https://www.legislation.gov.uk/nisr/2016/68/article/2/f)
[^key-f969b9b426ee095bec1039e42c0de016]: [S. 9B](https://www.legislation.gov.uk/ukpga/1992/7/section/9B) inserted (12.4.2015 for specified purposes, 6.4.2016 in so far as not already in force) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 1(9)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/9)[(11)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/11/a)
[^key-a10be3d9d795b1a6aee7109862bd65ff]: S. 44(1)(a) modified (6.4.2016) in accordance with [Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2015/5), [ss. 8(1)(e)](https://www.legislation.gov.uk/nia/2015/5/section/8/1/e), [9](https://www.legislation.gov.uk/nia/2015/5/section/9), [53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/5) (with [s. 8(9)(b)](https://www.legislation.gov.uk/nia/2015/5/section/8/9/b))
[^key-4d977ee416e629f0f7cf448772cd08b2]: S. 48(1) modified (6.4.2016) in accordance with [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [ss. 8(1)(e)](https://www.legislation.gov.uk/nia/2015/5/section/8/1/e), [9](https://www.legislation.gov.uk/nia/2015/5/section/9), [53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/5) (with [s. 8(9)(b)](https://www.legislation.gov.uk/nia/2015/5/section/8/9/b))
[^key-6d2d8dfa56b0fbfcc248a86c6d82815f]: [Sch. 5 para. 7B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B) applied (with modifications) (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [ss. 8(4)](https://www.legislation.gov.uk/ukpga/2015/5/section/8/4), [53(3)](https://www.legislation.gov.uk/ukpga/2015/5/section/53/3) (with [s. 8(5)](https://www.legislation.gov.uk/ukpga/2015/5/section/8/5))
[^key-7b24209e7840750fbb7999ceec4137ef]: Sch. 5 para. 4 applied (with modifications) (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 53(3)](https://www.legislation.gov.uk/ukpga/2015/5/section/53/3), [Sch. 5 paras. 2](https://www.legislation.gov.uk/ukpga/2015/5/schedule/5/paragraph/2), [3](https://www.legislation.gov.uk/ukpga/2015/5/schedule/5/paragraph/3) (with [ss. 8](https://www.legislation.gov.uk/ukpga/2015/5/section/8), [9](https://www.legislation.gov.uk/ukpga/2015/5/section/9))
[^key-3ad6abd42be01aa9919791832a9e9f29]: S. 48A(1)(3) applied (with modifications) (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2015/5), [ss. 8(1)(e)](https://www.legislation.gov.uk/nia/2015/5/section/8/1/e), [9](https://www.legislation.gov.uk/nia/2015/5/section/9), [53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/5) (with [s. 8(9)(b)](https://www.legislation.gov.uk/nia/2015/5/section/8/9/b))
[^key-92196ae551fb733b9952d745effaa7b1]: S. 48B(1)(1A)(4)(4A) modified (6.4.2016) in accordance with [Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2015/5), [ss. 8(1)(e)](https://www.legislation.gov.uk/nia/2015/5/section/8/1/e), [9](https://www.legislation.gov.uk/nia/2015/5/section/9), [53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/5) (with [s. 8(9)(b)](https://www.legislation.gov.uk/nia/2015/5/section/8/9/b))
[^key-95c7c476c1f47c9ccd677d916e1bbb27]: S. 48BB(1)(3) modified (6.4.2016) in accordance with [Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2015/5), [ss. 8(1)(e)](https://www.legislation.gov.uk/nia/2015/5/section/8/1/e), [9](https://www.legislation.gov.uk/nia/2015/5/section/9), [53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/5) (with [s. 8(9)(b)](https://www.legislation.gov.uk/nia/2015/5/section/8/9/b))
[^key-51699e7b0ccc1cb09030c5af7d8b6a8e]: Sums in [Sch. 4 Pt. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4/part/V) amended (6.4.2016) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2016 (S.R. 2016/92)](https://www.legislation.gov.uk/nisr/2016/92), [arts. 1(a)](https://www.legislation.gov.uk/nisr/2016/92/article/1/a), [3(c)](https://www.legislation.gov.uk/nisr/2016/92/article/3/c), [Sch.](https://www.legislation.gov.uk/nisr/2016/92/schedule)
[^key-4ad6a345cd315fd7ac1427eda1a49b7b]: Act modified (6.4.2016) by [The Social Security (Reciprocal Agreement) (Isle of Man) Order (Northern Ireland) 2016 (S.R. 2016/189)](https://www.legislation.gov.uk/nisr/2016/189), [arts. 1](https://www.legislation.gov.uk/nisr/2016/189/article/1), [2](https://www.legislation.gov.uk/nisr/2016/189/article/2)
[^key-3b4797faf857fcf208c634226ed79daf]: Act modified (6.4.2016) by [The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2016 (S.R. 2016/188)](https://www.legislation.gov.uk/nisr/2016/188), [arts. 1](https://www.legislation.gov.uk/nisr/2016/188/article/1), [2](https://www.legislation.gov.uk/nisr/2016/188/article/2), [Sch. 1](https://www.legislation.gov.uk/nisr/2016/188/schedule/1), [Sch. 2](https://www.legislation.gov.uk/nisr/2016/188/schedule/2)
[^key-e43096fbedb0eafcf5f4923feea9f6f8]: S. 36(1)(a) modified (temp.) (6.4.2016) by [The Pensions (2015 Act) (Transitional and Transitory Provisions) Order (Northern Ireland) 2016 (S.R. 2016/195)](https://www.legislation.gov.uk/nisr/2016/195), [arts. 1(1)](https://www.legislation.gov.uk/nisr/2016/195/article/1/1), [2](https://www.legislation.gov.uk/nisr/2016/195/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/nisr/2016/195/article/1/2))
[^key-69443c189b2b722443cded5e061c8267]: Words in [Sch. 4 Pt. 1 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4/part/1/paragraph/5) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 53(3)](https://www.legislation.gov.uk/ukpga/2015/5/section/53/3), [Sch. 12 para. 59](https://www.legislation.gov.uk/ukpga/2015/5/schedule/12/paragraph/59)
[^key-3e95d57b17ff89bcfabd318f80ba0332]: Sum in Sch. 4 Pt. 3 para. 7 substituted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 53(3)](https://www.legislation.gov.uk/ukpga/2015/5/section/53/3), [Sch. 12 para. 68(b)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/12/paragraph/68/b)
[^key-08d34d2c3afd1d3019d72879bbf053f6]: [Sch. 4 Pt. 3 para. 6](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4/part/3/paragraph/6) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 53(3)](https://www.legislation.gov.uk/ukpga/2015/5/section/53/3), [Sch. 12 para. 68(a)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/12/paragraph/68/a)
[^key-c1f769f64e40ed939ccdb6ec98f0886d]: S. 9(3)(c) and preceding word omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 51](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/51)
[^M_F_e8d84aad-ec54-4c12-a5c9-0b19d5def734]: [S. 9(1A)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/1A/aa) inserted (12.2.2015) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 1(7)(11)(b)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/7/11/b)
[^M_F_9f189f3d-d842-498b-bf5d-7e5e96c02996]: S. 9A(1A) inserted (6.4.2016) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 1(8)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/8)[(11)(b)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/11/b)
[^key-34c3dd9c215f1c6a93262bffb94804ab]: Words in [s. 1(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/3) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 48](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/48)
[^key-ef99983dd07879096ea4a705a2076fe2]: Words in [s. 1(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/1/a) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 3](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/3)
[^key-d2d3ae75660d1bbab54e128115d0913b]: Words in [s. 4C(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/5/a) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 49](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/49)
[^key-280e1968275d88cb70d21f494f33dfbe]: Words in [s. 4C(5)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/5/b) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 49](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/49)
[^key-90411dce7447e391ae73212245e2f9ee]: [S. 8(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/8/3/c) and preceding word omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 50](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/50)
[^key-3f40201c4e8f9ba7240dd7a6561a047a]: Word in [s. 13(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/13/2) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 4](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/4)
[^key-2cb1170292ef35df54782cc6ea65a87e]: [S. 19B](https://www.legislation.gov.uk/ukpga/1992/7/section/19B) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/5)
[^key-45d1598d5334dd20141b2a5a7dad1f01]: Sum in [s. 15(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3) substituted (6.4.2016) by [The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343)](https://www.legislation.gov.uk/uksi/2016/343), [regs. 1](https://www.legislation.gov.uk/uksi/2016/343/regulation/1), [2](https://www.legislation.gov.uk/uksi/2016/343/regulation/2)
[^key-83dbc77bb6a3a830449dd4c206d1db46]: Sum in [s. 18(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1A) substituted (6.4.2016) by [The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343)](https://www.legislation.gov.uk/uksi/2016/343), [regs. 1](https://www.legislation.gov.uk/uksi/2016/343/regulation/1), [2](https://www.legislation.gov.uk/uksi/2016/343/regulation/2)
[^key-c05bac84926f3926483371c44bbb1407]: Words in [s. 20(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/20/3) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 52](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/52)
[^key-8a670900de8627062973c4fb6b3f4808]: [Sch. 1 para. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/2) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 53](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/53)
[^key-ac52eccc35ee1de676ad94f3339dec8e]: [Sch. 1 para. 1(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/3) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 53](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/53)
[^key-5521ad11c50844f5c0437f45d15a2690]: [Sch. 1 para. 1(6)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/6) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 53](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/53)
[^key-cd0d814f1325f1c8b6a036d5a4b0795c]: [Sch. 1 para. 1(9)-(11)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/9) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 53](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/53)
[^key-cf2d365b0262b0e6172fa190ccf6a7b1]: Words in [s. 21(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/21/1) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 2](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/2)
[^key-23c9fa60158c3dff7c0fbc10b41134de]: Word in [s. 22(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2/a) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 6(2)(a)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/6/2/a)
[^key-c4c5505e54f58ae1441d553eaba10848]: [S. 22(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2/c) and preceding word inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 6(2)(b)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/6/2/b)
[^key-7d0c0f01f78e965023bcf37ad73de939]: Words in [s. 23A(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/23A/1/a) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 50](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/50)
[^key-85ebed52950293e624bf7ce87f56197f]: [S. 23A(8A)](https://www.legislation.gov.uk/ukpga/1992/7/section/23A/8A) inserted (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(2)](https://www.legislation.gov.uk/nisr/2016/78/article/2/2)
[^key-b5561faa073550d927b70a4a01d4b9d0]: Words in [s. 39C(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/1) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 77(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/77/2)
[^key-0b85c926a5969b67bbf6a856e71e6f89]: Words in [s. 39C(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/3) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 77(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/77/3)
[^key-b90e8a0f7a1ff15ba03a7d52c4862d0a]: Words in [s. 39C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/4) substituted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 77(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/77/4)
[^key-8d6d4263d6a58194c3f52d2df308e79f]: Words in [s. 43(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/6) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 3](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/3)
[^key-9fb69a61aa431eb0e2f08e9637f120cd]: [S. 44(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/1/a) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 47](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/47)
[^key-12ba85549c7118c9919e8aa5bb819ed0]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 51](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/51)
[^key-b30fe6f9f6b0ee2ddfada7eb5f55c45c]: Words in [s. 48(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/1) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 48(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/48/2)
[^key-239a76c41e9403afc10263ea9598da07]: [S. 48(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/2A) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 48(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/48/3)
[^key-710c7fdef7813a5bba8d1e82af04c8ed]: [S. 48B(1)-(1B)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/1) substituted for s. 48B(1)-(1A) (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 53(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/53/2)
[^key-57effb7e412ea51e4288793bb416b9a4]: [S. 48B(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/3A) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 53(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/53/3)
[^key-6a2fcc5a19bf0e17e940c32f2a7a595c]: [S. 48B(4)-(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/4) substituted for [s. 48B(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/4) (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 53(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/53/4)
[^key-3a13235a2a5bf840fe598a0924b942a6]: [S. 48B(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/9)[(10)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/10) added (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(3)](https://www.legislation.gov.uk/nisr/2016/78/article/2/3)
[^key-0705b38f59ac64f9ed00340432da886c]: Words in [s. 48B(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/6) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 53(5)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/53/5)
[^key-e71a9e977b6762b7a0386b4ac0477fee]: Word in [s. 48B(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/7) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 53(6)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/53/6)
[^key-17d5e2fdbcb572162c84cdaaafff4334]: Ss. 48A, 48AA substituted for s. 48A (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 52](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/52)
[^key-8e8096bd24c3c762ea7762d4fb2d5928]: Words in [s. 48BB(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/1) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 54(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/54/2)
[^key-c59e2e5502af4a775bb4b6bc0e1d6eec]: Words in [s. 48BB(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/3) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 54(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/54/3)
[^key-124e4ce40c20d180b37a83b368d3b42e]: Word in [s. 48C(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/3) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 55(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/55/2)
[^key-c77c83e1f2aaf3b8c182b4d85b611c2c]: Word in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 55(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/55/3)
[^key-c2546d3c636170c9c0e3093116d7192b]: [S. 51](https://www.legislation.gov.uk/ukpga/1992/7/section/51) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 56](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/56)
[^key-ec286810472e35f05b6972dc46e981f8]: Words in [s. 51(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/6) substituted (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(4)(a)](https://www.legislation.gov.uk/nisr/2016/78/article/2/4/a)
[^key-cdd8cb0cc1830622ad78b71317641790]: [S. 51(10)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/10)[(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/11) added (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(4)(b)](https://www.legislation.gov.uk/nisr/2016/78/article/2/4/b)
[^key-d65e88aad398469e0f5126e18052a794]: Words in [s. 52(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/3) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 57](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/57)
[^key-253ceab620abcd0647ef795508d996dd]: [S. 55A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/1) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/2)
[^key-493af2dcc4458bfa06b49ea80cf803af]: Words in [s. 55A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/2) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/3)
[^key-3a361a0bafb3922ac460aad84fa66dff]: Words in [s. 55A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/3) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/3)
[^key-f90bbf5c293d08560859e1add5f77367]: Word in [s. 55A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/3) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/4)
[^key-148c6f4baa54a69807f55837603ee7b1]: Word in [s. 55A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/4) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/4)
[^key-a47efba9bc03a673843f3645b8639aae]: Word in [s. 55A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/5) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/4)
[^key-eb1614cac6768dcde4ced09bfa10fedc]: Word in [s. 55A(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/7) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/4)
[^key-7807e660fdb5f58dc66a03432ca1ba8d]: Word in [s. 55A](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/shared-additional-pension) heading inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(5)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/5)
[^key-0ac2b1b61e67e72de1097bf557f079d3]: [S. 55AA](https://www.legislation.gov.uk/ukpga/1992/7/section/55AA) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/5)
[^key-90989679ba291ec44d0cd8e59a1dea00]: Word in [s. 55B(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/55B/1/a) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 6(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/6/2)
[^key-ccff242c742fe99fe78c8a4267a6d3ca]: Words in [s. 55B(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/55B/5) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 6(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/6/3)
[^key-46b63ae00fd190d4295ba32d34778a5c]: Word in [s. 55B(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/55B/8) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 6(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/6/4)
[^key-f397a975d9310f2dc1a8987614de0c3d]: Words in [s. 63(f)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/63/f/i) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 66](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/66)
[^key-7749ec89e91f75fc4ed8840153d76f4d]: Words in [s. 63(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/63/g) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 70](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/70)
[^key-e339ba375266deaafe8236b2bc0547b5]: [S. 78(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/1) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 67(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/67/2)
[^key-d8d8bd0d7e1c8e110b59a3d05ab9f8c7]: [S. 78(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/2) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 67(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/67/2)
[^key-3374bd425789fb40b9290479d72577a2]: [S. 78(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/5) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 67(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/67/2)
[^key-a9e5b6d73a3ccd05e58c32fcaf0ff2f0]: Words in [s. 78(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/7) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 67(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/67/3)
[^key-76caec3e6a8436ea5cdceb5a0e70a1b7]: Words in [s. 78(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/8) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 67(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/67/3)
[^key-63337d22ee3f5ea1a494729c25eb59f0]: Words in [s. 78(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/3) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 69](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/69)
[^key-1cee86c1159e2f49f01d9a332f12dfcb]: Words in [s. 79(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/79/1) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 70](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/70)
[^M_F_a4b32a12-1eb2-4947-cc2b-a3311db216fe]: Words in s. 121(1) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 7](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/7)
[^key-5ec4e18fbf79fa99e55a25f52fc71c66]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 71](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/71)
[^key-4d10862cdece01025d907671e17ce473]: [Sch. 3 para. 5(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/1) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 58(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/58/2)
[^key-40dcbb8d753dc9dca5ca0faf7789cdf8]: [Sch. 3 para. 5A(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5A/1/b) substituted for Sch. 3 para. 5A(1)(b)(c) (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 58(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/58/3)
[^key-eb5388f144725904c9c24d142a5f77d2]: Word in Sch. 4A para. 1(2) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 60](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/60)
[^key-0c6248c1ccf83c4e96c9dacd7a1bd67e]: Sch. 4B para. 4 renumbered (6.4.2016) as Sch. 4B para. 4(1) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(a)(i)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/a/i)
[^key-97ad821d1d92a6225254731055325d1b]: Words in [Sch. 4B para. 4(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/4/1) inserted (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(a)(ii)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/a/ii)
[^key-97423cc4afdc79b64082a77b876aa3a8]: [Sch. 4B para. 4(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/4/2) added (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(a)(iii)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/a/iii)
[^key-3eae62b239aad4abd35e938b251b0920]: Words in [Sch. 4B para. 8(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/8/3) inserted (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(b)(i)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/b/i)
[^key-ffc857bc8649d1a6578c5aec634e06ee]: [Sch. 4B para. 8(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/8/4) added (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(b)(ii)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/b/ii)
[^key-d090389ebd9e1f75dd9bfa5ed4fa89bd]: Words in [Sch. 4B para. 9(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9/3) inserted (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(c)(i)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/c/i)
[^key-21a828f1272ea20ca51b8f97a937b877]: [Sch. 4B para. 9(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9/4) added (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(c)(ii)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/c/ii)
[^key-f782a64696a9705f98512f9e9333fec4]: Words in [Sch. 4B para. 13(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/13/2) inserted (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(d)(i)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/d/i)
[^key-f3d0c5a84c9ebbc4e69a796d6e39870f]: [Sch. 4B para. 13(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/13/3) added (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(d)(ii)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/d/ii)
[^key-530140d328c40ff3d26b22b1dce01cdc]: Words in [Sch. 5 para. 4(1A)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1A/a) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 78(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/78/2)
[^key-9a72619f80d47da50f49bca22c4ac682]: Words in [Sch. 5 para. 4(1A)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1A/b) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 78(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/78/2)
[^key-f82644606ae4a7d169af6434ec34ec08]: Words in [Sch. 5 para. 4(1A)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1A/c) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 78(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/78/2)
[^key-fb3ed19c23683558f9ff0f75e59dea02]: Words in [Sch. 5 para. 7B(5)(b)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/5/b/i) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 53(3)](https://www.legislation.gov.uk/ukpga/2015/5/section/53/3), [Sch. 12 para. 78(2)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/12/paragraph/78/2)
[^key-35d27d24db03fb01a29bd4384db66e29]: [Sch. 5 para. 7ZA](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7ZA) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 78(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/78/3)
#### Provisions supplemental to ss. 21 and 22.
#### State maternity allowance for employed or self-employed earner.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Widowed parent’s allowance.
#### Earnings factor credits
#### Certain sums to be earnings.
#### Deemed earnings factors: 2010–11 onwards
#### Category B retirement pension for women.
#### Workmen’s compensation, etc.
#### Funding of employers’ liabilities in respect of statutory maternity pay
#### Entitlement: general
#### Entitlement: prospective adopters with whom looked after children are placed
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: birth
#### Relationship with contractual remuneration
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Part XIZA: supplementary
#### Liability to make payments
#### Rate and period of pay
#### Rate and period of pay
#### Rate and period of pay
#### Crown employment—Part XIIZB
#### Special classes of person
#### Power to apply Part XIIZB to adoption cases not involving placement
#### The own occupation test.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
#### The age-related secondary percentage
#### Liability of third party provider of benefits in kind.
#### Category B retirement pension for divorcee or former civil partner
#### Child benefit.
#### Entitlement: adoption
#### Entitlement: general
#### Liability to make payments
#### Restrictions on contracting out
#### Relationship with contractual remuneration
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Liability to make payments
#### Liability to make payments
#### Relationship with benefits and other payments, etc.
#### Restrictions on contracting out
#### Crown employment—Part XIIZB
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Assembly, etc. control of regulations and orders.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
##### 132A
- (1) Subsections (2) and (3) below apply in relation to housing benefit in the case of any person who has attained the qualifying age for state pension credit.
- (2) Regulations may make provision for section 130(1) above or any provision of section 132 above not to have effect in relation to that benefit in the case of any such person.
- (3) In relation to that benefit, regulations may make provision for the determination of the income and capital of any such person, and any such regulations may include provision applying (with such modifications as the Department thinks fit)—
- (a) section 5 of the State Pension Credit Act (Northern Ireland) 2002 (provision for treating income of spouse as income of claimant, etc.); and
- (b) section 15 of that Act (determination of income and capital for purposes of state pension credit).
- (4) Regulations under subsection (3) above may also include provision—
- (a) authorising or requiring the use of any calculation or estimate of a person’s income or capital made by the Department for the purposes of the State Pension Credit Act (Northern Ireland) 2002; or
- (b) requiring that, if and so long as an assessed income period is in force under section 6 of that Act in respect of a person falling within subsection (1) above,—
- (i) the assessed amount of any element of his retirement provision shall be treated as the amount of that element for the purposes of housing benefit; and
- (ii) his income shall be taken for those purposes not to include any element of retirement provision which it is taken not to include for the purposes of state pension credit by virtue of a determination under subsection (5) of that section.
- (5) In subsection (4) above “assessed amount”, “element” and “retirement provision” have the same meaning as in the State Pension Credit Act (Northern Ireland) 2002.
- (6) The Department may by regulations make provision for the provisions of this section to apply with modifications in cases to which section 12 of the State Pension Credit Act (Northern Ireland) 2002 (polygamous marriages) applies.
#### Test of incapacity for work.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
##### 141A
- (1) If a child or qualifying young person dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child or qualifying young person for a prescribed period following that week.
- (2) If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was—
- (a) a member of a married couple or civil partnership and living with the person to whom he was married or who was his civil partner, or
- (b) a member of an unmarried couple or a cohabiting same-sex couple,
that other member of the couple or partnership shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.
- (3) If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).
- (4) Where a person is entitled to child benefit in respect of a child or qualifying young person under this section, section 77 applies with the omission of subsections (4) to (6).
- (5) In this section—
- “*civil partnership*” means two people of the same sex who are civil partners of each other and are neither— separated under a court order, norseparated in circumstances in which the separation is likely to be permanent,
- “*cohabiting same-sex couple*” means two people of the same sex who are not civil partners of each other but are living together as if they were civil partners,
- “*married couple*” means a man and a woman who are married to each other and are neither—separated under a court order, norseparated in circumstances in which the separation is likely to be permanent, and
- “*unmarried couple*” means a man and a woman who are not a married couple but are living together as husband and wife.
- (6) For the purposes of this section, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.
#### Category B retirement pension for widows and widowers.
#### Persons 65 or over.
#### Entitlement: general
#### Liability to make payments
#### Entitlement to additional statutory paternity pay: birth
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Entitlement
#### Entitlement
#### Entitlement: prospective adopters with whom looked after children are placed
#### Relationship with benefits and other payments, etc.
#### Part XIIZB: supplementary
#### Power to apply Part XIIZB to other cases
#### Entitlement: birth
#### Short title, commencement and extent.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
#### Special provision for married people.
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: birth
#### Crown employment—Part XIIZA
#### Restrictions on contracting out
#### Special classes of person
#### Special classes of person
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Regulations and orders - general.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
##### 2
Maximum increase of weekly disablement pension where constant attendance needed.
##### 2A
Long-term incapacity benefit.
##### 5
Unemployability supplement under paragraph 2 of Schedule 7.
##### 6
Increase under paragraph 3 of Schedule 7 of weekly rate of unemployability supplement.
##### 1
Disablement pension (weekly rates).
##### 3
Increase of weekly rate of disablement pension (exceptionally severe disablement).
##### 4
Maximum of aggregate of weekly benefit payable for successive accidents.
##### 7
Increase under paragraph 4 of Schedule 7 of weekly rate of disablement pension.
##### 8
Increase under paragraph 6 of Schedule 7 of weekly rate of disablement pension.
##### 1A
Short-term incapacity benefit –
##### 4A
Widowed parent’s allowance
##### 9
Maximum disablement gratuity under paragraph 9 of Schedule 7.
##### 10
Widow’s pension (weekly rates).
##### 11
Widower’s pension (weekly rate).
##### 12
Weekly rate of allowance in respect of children and qualifying young persons under paragraph 18 of Schedule 7.
1. The following abbreviations are used in this Table:—
##### 7BZA
- (1) The Inland Revenue may by regulations provide for Class 1, Class 1A, Class 1B or Class 2 contributions to which regulations under paragraph 7B apply to be recovered in a similar manner to income tax.
- (2) Regulations under sub-paragraph (1) may apply or extend with or without modification in relation to such contributions any of the provisions of the Income Tax Acts or of PAYE regulations.
- (3) Any reference to contributions in this paragraph shall be construed as including a reference to any interest or penalty payable, in respect of contributions, by virtue of regulations under paragraph (e) or (h) of paragraph 7B(2).
1. The following abbreviations are used in this Table:—
### Choice between increase of pension and lump sum where pensioner’s entitlement is deferred
##### A1
- (1) Where a person’s entitlement to a Category A or Category B retirement pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 1 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 3A (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 1 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 3A.
- (4) Where the Category A or Category B retirement pension includes any increase under paragraphs 5 to 6A, no election under sub-paragraph (1) applies to so much of the pension as consists of that increase (an entitlement to an increase of pension in respect of such an increase after a period of deferment being conferred either by paragraphs 1 and 2 or by paragraph 2A).
##### 2A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred,
- (b) the pension includes an increase under paragraphs 5 to 6A, and
- (c) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The rate of the person’s Category A or Category B retirement pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under sub-paragraph (3).
- (3) For each complete incremental period in the person’s period of deferment, the amount of the increment shall be 1/5th per cent. of the weekly rate of the increase to which the person would have been entitled under paragraphs 5 to 6A for the period if his entitlement to the Category A or Category B retirement pension had not been deferred.
### Lump sum where pensioner’s entitlement is deferred
##### 3A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred, and
- (b) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The person is entitled to an amount calculated in accordance with paragraph 3B (a “lump sum”).
### Calculation of lump sum
##### 3B
- (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.
- (2) In this paragraph—
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within the period of deferment.
- (3) The accrued amount for an accrual period for a person is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the Category A or Category B retirement pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations under paragraph 7C(2).$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the lump sum, the amount of Category A or Category B retirement pension to which the person would have been entitled for an accrual period—
- (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but
- (b) does not include—
- (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule,
- (ii) any graduated retirement benefit, or
- (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.
- (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
### Choice between increase of pension and lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
##### 3C
- (1) Subject to paragraph 8, this paragraph applies where—
- (a) a widow, widower or surviving civil partner (“W”) is entitled to a Category A or Category B retirement pension,
- (b) W was married to or was the civil partner of the other party to the marriage or civil partnership (“S”) when S died,
- (c) S’s entitlement to a Category A or Category B retirement pension was deferred when S died, and
- (d) S’s entitlement had been deferred throughout the period of 12 months ending with the day before S’s death.
- (2) W shall within the prescribed period elect in the prescribed manner either—
- (a) that paragraph 4 (entitlement to increase of pension) is to apply in relation to S’s period of deferment, or
- (b) that paragraph 7A (entitlement to lump sum) is to apply in relation to S’s period of deferment.
- (3) If no election under sub-paragraph (2) is made within the period prescribed under that sub-paragraph, W is to be treated as having made an election under sub-paragraph (2)(b).
- (4) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (2) (including one that the person is treated by sub-paragraph (3) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (2)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 4 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 7A.
- (5) The making of an election under sub-paragraph (2)(b) does not affect the application of paragraphs 5 to 6A (which relate to an increase in pension where the pensioner’s deceased spouse or civil partner had deferred an entitlement to a guaranteed minimum pension).
### Entitlement to lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
##### 7A
- (1) This paragraph applies where a person to whom paragraph 3C applies (“W”) has made (or is treated as having made) an election under paragraph 3C(2)(b).
- (2) W is entitled to an amount calculated in accordance with paragraph 7B (a “widowed person’s or surviving civil partner's lump sum”).
### Calculation of widowed person’s or surviving civil partner's lump sum
##### 7B
- (1) The widowed person’s or surviving civil partner's lump sum is the accrued amount for the last accrual period beginning during the period which—
- (a) began at the beginning of S’s period of deferment, and
- (b) ended on the day before S’s death.
- (2) In this paragraph—
- “S” means the other party to the marriage or civil partnership;
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within S’s period of deferment.
- (3) The accrued amount for an accrual period for W is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period mentioned in sub-paragraph (1), zero);P is—the basic pension, andhalf of the additional pension,to which S would have been entitled for the accrual period if his entitlement had not been deferred during the period mentioned in sub-paragraph (1);R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations made under paragraph 7C(2).$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the widowed person’s or surviving civil partner's lump sum, the amount of Category A or Category B retirement pension to which S would have been entitled for an accrual period—
- (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but
- (b) does not include—
- (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule ... ,
- (ii) any graduated retirement benefit, or
- (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.
- (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
- (7) In any case where—
- (a) there is a period between the death of S and the date on which W becomes entitled to a Category A or Category B retirement pension, and
- (b) one or more orders have come into force under section 132 of the Administration Act during that period,
the amount of the lump sum shall be increased in accordance with that order or those orders.
### Supplementary
##### 7C
- (1) Any lump sum calculated under paragraph 3B or 7B must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
- (2) Where the Secretary of State makes regulations prescribing a percentage rate for the purposes of paragraphs 3B and 7B of Schedule 5 to the Great Britain Contributions and Benefits Act, the Department may make corresponding regulations for Northern Ireland.
## SCHEDULE 5A
### Choice between pension increase and lump sum where entitlement to shared additional pension is deferred
##### 1
- (1) Where a person’s entitlement to a shared additional pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 2 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 4 (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 2 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 4.
### Increase of pension where entitlement deferred
##### 2
- (1) This paragraph applies where a person’s entitlement to a shared additional pension is deferred and either—
- (a) the period of deferment is less than 12 months, or
- (b) the person has made an election under paragraph 1(1)(a) in relation to the period of deferment.
- (2) The rate of the person’s shared additional pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under paragraph 3, but only if that amount is enough to increase the rate of the pension by at least 1 per cent.
### Calculation of increment
##### 3
- (1) A person is entitled to an increment under this paragraph for each complete incremental period in his period of deferment.
- (2) The amount of the increment for an incremental period shall be 1/5th per cent. of the weekly rate of the shared additional pension to which the person would have been entitled for the period if his entitlement had not been deferred.
- (3) Amounts under sub-paragraph (2) shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
- (4) Where an amount under sub-paragraph (2) would, apart from this sub-paragraph, be a sum less than 1/2p, the amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act or the Administration Act.
- (5) In this paragraph “incremental period” means any period of six days which are treated by regulations as days of increment for the purposes of this paragraph in relation to the person and pension in question.
- (6) Where one or more orders have come into force under section 132 of the Administration Act during the period of deferment, the rate for any incremental period shall be determined as if the order or orders had come into force before the beginning of the period of deferment.
- (7) The sums which are the increases in the rates of shared additional pension under this paragraph are subject to alteration by order made by the Department under section 132 of the Administration Act.
### Lump sum where entitlement to shared additional pension is deferred
##### 4
- (1) This paragraph applies where—
- (a) a person’s entitlement to a shared additional pension is deferred, and
- (b) the person has made (or is treated as having made) an election under paragraph 1(1)(b) in relation to the period of deferment.
- (2) The person is entitled to an amount calculated in accordance with paragraph 5 (a “lump sum”).
### Calculation of lump sum
##### 5
- (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.
- (2) In this paragraph—
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within the period of deferment.
- (3) The accrued amount for an accrual period for a person is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the shared additional pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orif a higher rate is prescribed for the purposes of paragraphs 3B and 7B of Schedule 5 to this Act, that higher rate.$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the lump sum, the amount of the shared additional pension to which the person would have been entitled for an accrual period does not include, in prescribed circumstances, such amount as may be prescribed.
- (6) The lump sum must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
##### 6A
- (1) This paragraph applies where W (referred to in paragraph 5 above) is a surviving civil partner.
- (2) The amounts referred to in paragraph 5(2)(c) above are the following—
- (a) one-half of the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,
- (b) one-half of the appropriate amount ... , and
- (c) one-half of any increase to which the deceased civil partner had been entitled under paragraph 5 above.
##### 4B
- (1) This section applies where—
- (a) a provision of the Income Tax Acts which relates to income tax chargeable under the employment income Parts of ITEPA 2003 is passed or made so as to have retrospective effect (“*the retrospective tax provision*”), and
- (b) it appears to the Treasury to be appropriate to make regulations under a relevant power for the purpose of reflecting the whole or part of the provision made by the retrospective tax provision.
- (2) Those regulations may be made so as to have retrospective effect if it appears to the Treasury to be expedient, in consequence of the retrospective tax provision, for the regulations to have that effect.
- (3) A “*relevant power*” means a power to make regulations under any of the following provisions—
- (a) section 3 (power to prescribe the manner and basis of the calculation or estimation of earnings);
- (b) section 4(6) (power to treat amounts chargeable to income tax under the employment income Parts of ITEPA 2003 as earnings);
- (c) section 4A (power to treat payments or benefits to workers supplied by service companies etc as earnings);
- (d) section 4AA (power to make provision in relation to limited liability partnerships).
- (4) It does not matter whether the retrospective tax provision in question was passed or made before the day on which the National Insurance Contributions Act 2006 was passed.
- (5) But nothing in subsection (2) authorises regulations to be made which have effect in relation to any time before 2nd December 2004.
- (6) Regulations under a relevant power made by virtue of subsection (2) may affect, for the purposes of any contributions legislation for the purposes of which the regulations are made, the earnings in respect of an employment paid to or for the benefit of an earner at a time before the regulations are made.
- (7) In such a case, subsections (8) and (9) apply and in those subsections and this subsection—
- “*relevant contributions legislation*” means any contributions legislation for the purposes of which the regulations have the effect mentioned in subsection (6);
- “*the relevant time*” means the time before the regulations are made mentioned in that subsection;
- “*the revised earnings*” means the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time as determined after applying the regulations.
- (8) References in any relevant contributions legislation, or any provision made under any such legislation, which relate to—
- (a) the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time, or
- (b) the amount of such earnings so paid at that time,
are to be read, in so far as they so relate, as references which relate to the revised earnings or, as the case may be, the amount of those earnings.
- (9) Any matter which, at the time when the regulations are made, has been determined for the purposes of any relevant contributions legislation, or any provision made under any such legislation, wholly or partly by reference to—
- (a) the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time, or
- (b) the amount of such earnings so paid at that time,
is to be redetermined as it would have been determined at the time of the original determination if it had been determined wholly or partly, as the case may be, by reference to the revised earnings or the amount of those earnings.
- (10) The matters referred to in subsection (9) may include—
- (a) whether Class 1 contributions are payable in respect of earnings paid to or for the benefit of the earner in a tax week, and
- (b) the amount of any such contribution.
- (11) Subsections (7) to (10) are subject to any express provision to the contrary (including any such provision made by regulations under section 4C(1)).
- (12) The power conferred by subsection (2) is without prejudice to any powers conferred by or by virtue of any other provision of this Act or of any other enactment.
- (13) For the purposes of this section—
- “*contributions legislation*” means any Part of this Act or provision of such a Part;
- “*enactment*” has the same meaning as it has for the purposes of section 4C.
##### 4C
- (1) The Treasury may by regulations made with the concurrence of the relevant Northern Ireland department (if any) make such provision as appears to the Treasury to be expedient for any of the purposes mentioned in subsection (2) in consequence of any provision made by or by virtue of section 4B(2).
- (2) Those purposes are—
- (a) any purpose relating to any contributions;
- (b) any purpose relating to any contributory benefit or contribution-based jobseeker's allowance;
- (c) any purpose relating to any statutory payment;
- (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (e) any purpose of Chapter 2 of Part 3 of that Act (reduction in state scheme contributions and benefits for members of certified schemes);
- (f) such other purposes as may be prescribed by regulations made by the Treasury with the concurrence of the relevant Northern Ireland department (if any).
- (3) Regulations under subsection (1) may, in particular, make provision—
- (a) modifying any provision of any enactment (including this Act and any enactment passed or made on or after the commencement day);
- (b) for any provision of any such enactment to apply in such cases, and with such modifications (if any), as the regulations may prescribe.
- (4) Regulations under subsection (1) may be made so as to have retrospective effect but must not have effect in relation to any time before 2nd December 2004.
- (5) In particular, regulations under subsection (1) made by virtue of subsection (4) may affect any of the following matters—
- (a) liability to pay contributions ...
- (b) the amount of any contribution ...
- (c) entitlement to a contributory benefit or contribution-based jobseeker's allowance;
- (d) the amount of any such benefit or allowance;
- (e) entitlement to a statutory payment;
- (f) the amount of any such payment;
- (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (i) liability to make payments under section 38A(3) of the Pensions Act or to pay minimum contributions under section 39 of that Act;
- (j) the amount of any such payment or contribution.
- (6) In such a case, where the matter has been determined before the time when the regulations are made, the regulations may provide for the matter to be redetermined accordingly.
- (7) If (ignoring this subsection) the operative provisions would directly or indirectly have effect in any case so as—
- (a) to remove a person's entitlement to a contributory benefit, contribution-based jobseeker's allowance or statutory payment, or
- (b) to reduce the amount of any such benefit, allowance or payment to which a person has an entitlement,
those provisions are to be read with such modifications as are necessary to ensure that they do not have that effect.
- (8) For the purposes of subsection (7)—
- (a) “*the operative provisions*” are section 4B(7) to (10) and any provision made by virtue of section 4B(2) or under subsection (1) of this section;
- (b) a person's “*entitlement*” includes any future entitlement which the person may have.
- (9) The powers conferred by this section are without prejudice to any powers conferred by or by virtue of any other provision of this Act or any other enactment.
- (10) In particular, any modification of any provision of an instrument by regulations made under subsection (1) is without prejudice to any other power to amend or revoke the provisions of the instrument (including the modified provision).
- (11) For the purposes of this section—
- “*the commencement day*” means the day on which the National Insurance Contributions Act 2006 was passed;
- “*enactment*” includes—Northern Ireland legislation, andan instrument made under Northern Ireland legislation (as well as an instrument made under an Act);
- “*statutory payment*” means—statutory sick pay, statutory maternity pay, statutory paternity pay, statutory adoption pay or statutory shared parental pay; orany other payment prescribed by regulations made by the Treasury with the concurrence of the relevant Northern Ireland department (if any);
- “*the relevant Northern Ireland department*”, in relation to regulations made under this section, means each Northern Ireland department responsible for any of the matters to which the regulations relate.
##### 10ZC
- (1) The Treasury may by regulations make such provision as appears to the Treasury to be expedient for any purpose of the law relating to Class 1A contributions in consequence of any relevant retrospective tax provision—
- (a) which is passed or made at or before the time when the regulations are made, or
- (b) which may be passed or made after that time.
- (2) “*Relevant retrospective tax provision*” means a provision of the Income Tax Acts which—
- (a) has retrospective effect, and
- (b) affects the amount of general earnings received by an earner from an employment on which he is chargeable to income tax under the employment income Parts of ITEPA 2003 for a tax year.
- (3) It does not matter whether the relevant retrospective tax provision was passed or made before the commencement day.
- (4) Regulations under this section may, in particular, make provision—
- (a) modifying any provision of any enactment (including this Act and any enactment passed or made on or after the commencement day);
- (b) for any provision of any such enactment to apply in such cases, and with such modifications (if any), as the regulations may prescribe.
- (5) Regulations under this section may be made so as to have retrospective effect but must not have effect in relation to any time before 2nd December 2004.
- (6) In particular, regulations under this section made by virtue of subsection (5)—
- (a) may affect matters determined before the time when the regulations are made, and
- (b) may provide for those matters to be redetermined accordingly.
- (7) Regulations under this section—
- (a) may not impose any liability to pay a Class 1A contribution, and
- (b) may not increase the amount of any Class 1A contribution.
- (8) The powers conferred by this section are without prejudice to—
- (a) any liability to pay a Class 1A contribution which arises by virtue of any relevant retrospective tax provision, and
- (b) any powers conferred by or by virtue of any other provision of this Act or any other enactment.
- (9) In particular, any modification of any provision of an instrument by regulations under this section is without prejudice to any other power to amend or revoke the provisions of the instrument (including the modified provision).
- (10) For the purposes of this section—
- “*the commencement day*” means the day on which the National Insurance Contributions Act 2006 was passed;
- “*enactment*” includes an instrument made under an Act.
#### Mobility component for certain persons eligible for invalid carriages.
#### Entitlement: adoption
#### Crown employment—Part XIIZA
#### Power to apply Part XlIZA to other cases
#### Restrictions on contracting out
#### Part XIIZB: supplementary
1. The following abbreviations are used in this Table:—
#### Entitlement: general
#### Liability to make payments
#### Special classes of person
1. The following abbreviations are used in this Table:—
1. The following abbreviations are used in this Table:—
##### 5A
- (1) Paragraph 2(d)(i) above does not apply if, at the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit.
- (2) Paragraph 2(d)(i) above ceases to apply if, at any time after the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit.
- (3) In this paragraph “pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995.
##### 23A
- (1) This section applies to the following benefits—
- (a) a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010,
- (b) a Category B retirement pension payable by virtue of section 48A or 48AA below in a case where the contributor concerned attains pensionable age on or after that date,
- (c) a Category B retirement pension payable by virtue of section 48B below in a case where the contributor concerned dies on or after that date without having attained pensionable age before that date,
- (d) a widowed parent's allowance payable in a case where the contributor concerned dies on or after that date,
- (e) a bereavement allowance payable in a case where the contributor concerned dies on or after that date.
- (2) The contributor concerned in the case of a benefit to which this section applies shall be credited with a Class 3 contribution for each week falling after 6th April 2010 in respect of which the contributor was a relevant carer.
- (3) A person is a relevant carer in respect of a week if the person—
- (a) is awarded child benefit for any part of that week in respect of a child under the age of 12,
- (b) is a foster parent for any part of that week, or
- (c) is engaged in caring, within the meaning given by regulations, in that week.
- (4) Regulations may make provision for a person's entitlement to be credited with Class 3 contributions by virtue of falling within subsection (3)(b) or (c) above to be conditional on the person—
- (a) applying to be so credited in accordance with the prescribed requirements, and
- (b) complying with the prescribed requirements as to the provision of information to the Department or to the Commissioners for Her Majesty’s Revenue and Customs.
- (5) The contributor concerned in the case of a benefit to which this section applies shall be credited with 52 Class 3 contributions for each tax year ending before 6th April 2010 in which the contributor was precluded from regular employment by responsibilities at home within the meaning of regulations under paragraph 5(7) of Schedule 3 to this Act.
- (6) But the maximum number of tax years for which a person can be credited with contributions under subsection (5) above is—
- (a) in the case of a benefit mentioned in subsection (1)(a) to (c) above, 22;
- (b) in the case of a benefit mentioned in subsection (1)(d) or (e) above, half the requisite number of years of the person's working life.
- (7) The table in paragraph 5(5) of Schedule 3 to this Act (requisite number of years of a working life of given duration) applies for the purposes of subsection (6)(b) above as it applies for the purposes of the second condition set out in paragraph 5(3) of that Schedule.
- (8) For the purpose of determining entitlement to a benefit to which this section applies, a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.
- (8A) Where this section, or regulations made under it, have the effect that the contributor concerned is credited, on or after 6th April 2016, with contributions for a tax year starting before that date, the contributions are to be treated for the purposes of calculating the rate under paragraph 3 of Schedule 1 to the Pensions Act (Northern Ireland) 2015 as having been credited before 6th April 2016.
- (9) In this section—
- “*the contributor concerned*” has the meaning given in section 21(5)(a) above;
- “*foster parent*” has the meaning given by regulations.
##### 44B
- (1) This section applies to 2010–11 and subsequent tax years.
- (2) For the purposes of section 44(6)(za) above, if any of Conditions A to C in subsections (3) to (5) below is satisfied for a relevant year to which this section applies, a pensioner is deemed to have an earnings factor for that year which—
- (a) is derived from so much of his earnings as did not exceed the upper accrual point and on which primary Class 1 contributions were paid; and
- (b) is equal to the amount which, when added to any other earnings factors taken into account under that provision, produces an aggregate of earnings factors equal to the low earnings threshold.
- (3) Condition A is that the pensioner would, apart from this section, have an earnings factor for the year—
- (a) equal to or greater than the qualifying earnings factor (“the QEF”) for the year, but
- (b) less than the low earnings threshold for the year.
- (4) Condition B is that the pensioner—
- (a) would, apart from this section and section 44C below, have an earnings factor for the year less than the QEF for the year, but
- (b) is entitled to an aggregate amount of earnings factor credits for that year under section 44C below equal to the difference between the QEF for the year and the earnings factor mentioned in paragraph (a) above.
- (5) Condition C is that the pensioner is entitled to 52 earnings factor credits for that year under section 44C below.
- (6) This section has effect in relation to the flat rate introduction year and any subsequent tax year as if—
- (a) subsection (2)(b) above referred to an aggregate of earnings factors greater than the QEF, but less than the low earnings threshold, for the year (rather than to one equal to that threshold); and
- (b) Condition A in subsection (3) above (and the reference to it in subsection (2) above) were omitted.
- (7) In this section—
- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) “*the low earnings threshold*” means the low earnings threshold for the year concerned as specified in section 44A above; and
- (c) in subsections (3) and (4) above, any reference to the pensioner's earnings factor for a relevant year is to be construed in accordance with section 44(6)(za) above.
##### 44C
- (1) This section applies, for the purposes of Conditions B and C in section 44B(4) and (5) above, to 2010–11 and subsequent tax years.
- (2) In respect of each week—
- (a) which falls in a relevant year to which this section applies, and
- (b) in respect of which a pensioner is eligible for earnings factor enhancement,
the pensioner is entitled to an earnings factor credit equal to 1/52 of the QEF for that year.
This is subject to subsection (5) below.
- (3) A pensioner is eligible for earnings factor enhancement in respect of a week if one or more of the following apply—
- (a) he was a relevant carer in respect of that week for the purposes of section 23A above (see section 23A(3));
- (b) carer's allowance was payable to him for any part of that week, or would have been so payable but for the fact that under regulations the amount payable to him was reduced to nil because of his receipt of other benefits;
- (c) severe disablement allowance was payable to him for any part of that week;
- (d) long-term incapacity benefit was payable to him for any part of that week or would have been so payable but for the fact that—
- (i) he did not satisfy the contribution conditions in paragraph 2 of Schedule 3 to this Act, or
- (ii) under regulations the amount payable to him was reduced to nil because of his receipt of other benefits or of payments from an occupational pension scheme or personal pension scheme;
- (e) he satisfies such other conditions as may be prescribed.
- (4) In subsection (3)(d)(ii) above “occupational pension scheme” and “personal pension scheme” have the meanings given by subsection (6) of section 30DD above for the purposes of subsection (5) of that section.
- (5) For the purposes of Condition B in section 44B(4) above a person is not entitled to an aggregate amount of earnings factor credits in respect of a year that is greater than the difference referred to in that Condition.
- (6) For the purposes of this section a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.
- (7) In section 44B above and this section—
- (a) “*the QEF*” means the qualifying earnings factor, and
- (b) any reference to a person being entitled to an earnings factor credit of a particular amount (or to an aggregate amount of earnings factor credits) for a year is a reference to the person being treated as having for that year an earnings factor (within the meaning of section 44(6)(za) above) of the amount in question by virtue of subsection (2) above.
##### 60A
- (1) Subsection (2) below applies if the contribution condition in Schedule 3, Part 1, paragraph 5A is not satisfied in relation to a benefit to which that paragraph applies.
- (2) A person who would have been entitled to the benefit had the condition been satisfied shall nevertheless be entitled to a prescribed proportion of that benefit in respect of each of the years of the contributor's working life that falls within subsection (3) below.
- (3) A year of the contributor's working life falls within this subsection if it is a year in relation to which the requirements in paragraph 5A(2)(a) and (b) of Part 1 of Schedule 3 are satisfied.
- (4) “*The contributor*” means the person by whom the condition is to be satisfied.
- (5) In any case where—
- (a) an employed earner who is married or a civil partner dies on or after 6th April 2010 as a result of—
- (i) a personal injury of a kind mentioned in section 94(1) below, or
- (ii) a disease or injury such as is mentioned in section 108(1) below, and
- (b) the contribution condition specified in Schedule 3, Part 1, paragraph 5A is not satisfied in respect of the employed earner,
that condition shall be taken to be satisfied for the purposes of the entitlement of the employed earner's widow, widower or surviving civil partner to a Category B retirement pension payable by virtue of section 48B above.
- (6) In subsections (1) to (3) above, any reference—
- (a) to the contribution condition in Schedule 3, Part 1, paragraph 5A, or
- (b) to the requirements of paragraph 5A(2)(a) and (b),
includes a reference to that condition or those requirements as modified by virtue of paragraph 5A(4).
##### 5A
- (1) This paragraph applies to—
- (a) a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010;
- (b) a Category B retirement pension in the cases provided for by any of sections 48A to 51.
- (2) The contribution condition for a Category A or Category B retirement pension in relation to which this paragraph applies is that—
- (a) the contributor concerned must, in respect of each of not less than 30 years of his working life, have paid or been credited with contributions of a relevant class or been credited (in the case of 1987–88 or any subsequent year) with earnings; and
- (b) in the case of each of those years, the earnings factor derived as mentioned in sub-paragraph (3) below must be not less than the qualifying earnings factor for that year.
- (3) For the purposes of paragraph (b) of sub-paragraph (2) above, the earnings factor—
- (a) in the case of 1987–88 or any subsequent year, is that which is derived from—
- (i) so much of the contributor's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in paragraph (a) of that sub-paragraph as are primary Class 1 contributions were paid or treated as paid or earnings credited; and
- (ii) any Class 2 or Class 3 contributions for the year; or
- (b) in the case of any earlier year, is that which is derived from the contributions mentioned in paragraph (a) of that sub-paragraph.
- (4) Regulations may modify sub-paragraphs (2) and (3) above for the purposes of their application in a case where—
- (a) the contributor concerned has paid, or been credited with, contributions, or
- (b) contributions have been deemed to be, or treated as, paid by or credited to him,
under the National Insurance Act (Northern Ireland) 1946 or the National Insurance Act (Northern Ireland) 1966.
## SCHEDULE 4B
## PART 1 — AMOUNT FOR PURPOSES OF SECTION 45(2)(D)
##### 1
- (1) The amount referred to in section 45(2)(d) above is to be calculated as follows—
- (a) calculate the appropriate amount for each of the relevant years within section 45(2)(d) above to which Part 2 of this Schedule applies;
- (b) calculate the appropriate amount for each of the relevant years within section 45(2)(d) above to which Part 3 of this Schedule applies; and
- (c) add those amounts together.
- (2) But if the resulting amount is a negative one, the amount referred to in section 45(2)(d) above is nil.
## PART 2 — NORMAL RULES: EMPLOYMENT NOT CONTRACTED-OUT
### Application
##### 2
This Part applies to a relevant year if —
- (a) the contracted-out condition is not satisfied in respect of any tax week in the year; and
- (b) there is a surplus in the pensioner's earnings factor for the year.
### Appropriate amount for year
##### 3
The appropriate amount for the year for the purposes of paragraph 1 above is either—
- (a) the flat rate amount for the year (if the pensioner's earnings factor for the year does not exceed the LET), or
- (b) the sum of the flat rate amount and the earnings-related amount for the year (if that earnings factor exceeds the LET).
##### 4
- (1) Where the final relevant year is 2015-16 or an earlier tax year, the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.
- (2) Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.
##### 5
The earnings-related amount for the year is calculated as follows—
- (a) take the part of the earnings factor for the year which exceeds the LET ... ;
- (b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
- (c) multiply the amount found under sub-paragraph (b) above by 10 per cent.;
- (d) divide the amount found under sub-paragraph (c) above by 44.
## PART 3 — CONTRACTED-OUT EMPLOYMENT
### Application
##### 6
This Part applies to a relevant year if —
- (a) the contracted-out condition is satisfied in respect of each tax week in the year; and
- (b) there would be a surplus in the pensioner's earnings factor for the year if section 44A of the Pensions Act did not apply in relation to any tax week falling in the year.
### Appropriate amount for year
##### 7
The appropriate amount for the year for the purposes of paragraph 1 above is calculated as follows—
- (a) calculate amounts A and B in accordance with paragraphs 8 to 10 below;
- (b) subtract amount B from amount A.
### Amount A: assumed earnings factor not exceeding LET
##### 8
- (1) Amount A is calculated in accordance with this paragraph if the pensioner's assumed earnings factor for the year does not exceed the LET.
- (2) In such a case, amount A is the flat rate amount for the year.
- (3) Where the final relevant year is 2015-16 or an earlier tax year, the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.
- (4) Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.
### Amount A: assumed earnings factor exceeding LET
##### 9
- (1) Amount A is calculated in accordance with this paragraph if the pensioner's assumed earnings factor for the year exceeds the LET.
- (2) In such a case, amount A is calculated as follows—
- (a) take the part of the assumed earnings factor for the year which exceeds the LET ... ;
- (b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
- (c) multiply the amount found under paragraph (b) above by 10 per cent.;
- (d) divide the amount found under paragraph (c) above by 44;
- (e) add the amount found under paragraph (d) above to the flat rate amount for the year.
- (3) Where the final relevant year is 2015-16 or an earlier tax year, the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.
- (4) Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.
### Amount B
##### 10
- (1) Amount B is calculated as follows—
- (a) take the part of the pensioner's assumed earnings factor for the year which exceeds the QEF ... ;
- (b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
- (c) multiply the amount found under paragraph (b) above by 20 per cent.;
- (d) divide the amount found under paragraph (c) above by the number of relevant years in the pensioner's working life.
- (2) Section 44B above is to be ignored in applying section 44(6) above for the purposes of this paragraph.
## PART 4 — OTHER CASES
##### 11
The Department may make regulations containing provision for finding for a tax year the amount referred to in section 45(2)(d) above—
- (a) in cases where the circumstances relating to the pensioner change in the course of the year, and
- (b) in such other cases as the Department thinks fit.
## PART 5 — INTERPRETATION
##### 12
In this Schedule—
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*the contracted-out condition*”, in relation to a tax week, means the condition that any earnings paid to or for the benefit of the pensioner in that week in respect of employment were in respect of employment qualifying him for a pension provided by a salary related contracted-out scheme (within the meaning of the Pensions Act);
- “*the FRAA*” has the meaning given by paragraph 13 below;
- “*the LET*”, in relation to a tax year, means the low earnings threshold for the year as specified in section 44A above;
- “*the pensioner's assumed earnings factor*”, in relation to a year, means the earnings factor that the pensioner would have for the year if section 44A(1) of the Pensions Act did not apply in relation to any tax week falling in the year;
- “*the QEF*”, in relation to a tax year, means the qualifying earnings factor for the year;
- “*relevant year*” and “*final relevant year*” have the same meanings as in section 44 above;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 13
- (1) “*The FRAA*” means the flat rate accrual amount.
- (2) Where the final relevant year is 2015-16 or an earlier tax year, that amount is £72.80 for the flat rate introduction year and subsequent tax years (but subject to section 130AA of the Administration Act).
- (3) Otherwise, that amount is £93.60 for the flat rate introduction year and subsequent tax years.
##### 129A
- (1) For the purposes of section 129 above, the appropriate maximum housing benefit (in this section referred to as “*the AMHB*”) is determined in accordance with this section.
- (2) Regulations must prescribe the manner in which the AMHB is to be determined.
- (3) The regulations may provide for the AMHB to be ascertained in the prescribed manner by reference to Executive determinations.
- (4) The regulations may make provision as to the circumstances in which, for the purpose of determining the AMHB, the amount of the liability mentioned in section 129(1)(a) above must be taken to be the amount of an Executive determination instead of the actual amount of that liability.
- (5) Regulations under subsection (4) above may also make provision for the liability of a person who, by virtue of regulations under section 133(2)(j) below, is treated as having a liability mentioned in section 129(1)(a) above to be the amount of an Executive determination.
- (6) An Executive determination is a determination made by the Executive in the exercise of functions under this section or regulations under this section.
## Part 8A — Health in pregnancy grant
##### 136A
- (1) A woman who satisfies prescribed conditions in relation to a pregnancy of hers is entitled to payment of a lump sum (to be known as “*health in pregnancy grant*”).
- (2) A woman is not entitled to health in pregnancy grant unless she has reached the 25th week of her pregnancy before 1st January 2011.
- (3) A woman is not entitled to health in pregnancy grant unless—
- (a) she has received advice on matters relating to maternal health from a health professional;
- (b) she is in Northern Ireland at the time she makes a claim for the grant in accordance with the Administration Act.
- (4) Circumstances may be prescribed in which a woman is to be treated for the purposes of subsection (3)(b) as being, or as not being, in Northern Ireland.
- (5) In this section—
- “health professional” has such meaning as may be prescribed,
- “*prescribed*” means prescribed by regulations, and
- “*woman*” means a female of any age.
- (6) The power to make regulations under this section is exercisable by the Treasury.
##### 136B
- (1) Health in pregnancy grant is to be of an amount prescribed by regulations made by the Treasury.
- (2) Different amounts may be prescribed in relation to different cases.
#### Relationship with benefits and other payments, etc.
#### Rate and period of pay
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: birth
#### Special classes of person
#### Part XIZA: supplementary
#### Power to apply Part XlIZA to other cases
#### Entitlement
#### Liability to make payments
#### Rate and period of pay
#### Part XIIZB: supplementary
##### 13A
- (1) An eligible person is entitled, if he so wishes, but subject to any conditions prescribed by regulations made by the Treasury and to the following provisions of this section, to pay Class 3 contributions in respect of a missing year.
- (2) A missing year is a tax year not earlier than 1975-76 in respect of which the person would under regulations under section 13 be entitled to pay Class 3 contributions but for a limit on the time within which contributions may be paid in respect of that year.
- (3) A person is not entitled to pay contributions in respect of more than 6 tax years under this section.
- (4) A person is not entitled to pay any contribution under this section after the end of 6 years beginning with the day on which he attains pensionable age.
- (5) A person is an eligible person if the following conditions are satisfied.
- (6) The first condition is that the person attained or will attain pensionable age in the period—
- (a) beginning with 6th April 2008, and
- (b) ending with 5th April 2015.
- (7) The second condition is that there are at least 20 tax years each of which is a year to which subsection (8) or (10) applies.
- (8) This subsection applies if—
- (a) the year is one in respect of which the person has paid or been credited with contributions that are of a relevant class for the purposes of paragraph 5 or 5A of Schedule 3 or been credited (in the case of 1987-88 or any subsequent year) with earnings, and
- (b) in the case of that year, the earnings factor derived as mentioned in subsection (9) is not less than the qualifying earnings factor for that year.
- (9) For the purposes of subsection (8)(b) the earnings factor—
- (a) in the case of 1987-88 or any subsequent year, is that which is derived from—
- (i) so much of the person's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in subsection (8)(a) as are primary Class 1 contributions were paid or treated as paid or earnings credited, and
- (ii) any Class 2 or Class 3 contributions for the year, or
- (b) in the case of any earlier year, is that which is derived from the contributions mentioned in subsection (8)(a).
- (10) This subsection applies (in the case of a person who attained or will attain pensionable age before 6th April 2010) if the year is one in which the person was precluded from regular employment by responsibilities at home within the meaning of regulations under paragraph 5(7) of Schedule 3.
- (11) The third condition applies only if the person attained or will attain pensionable age before 6th April 2010.
- (12) That condition is that—
- (a) the person has, in respect of any one tax year before that in which he attains pensionable age, actually paid contributions that are of a relevant class for the purposes of paragraph 5 of Schedule 3, and
- (b) in the case of that year, the earnings factor derived as mentioned in subsection (13) is not less than the qualifying earnings factor for that year.
- (13) For the purposes of subsection (12)(b) the earnings factor—
- (a) in the case of 1987-88 or any subsequent year, is that which is derived from—
- (i) so much of the person's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in subsection (12)(a) as are primary Class 1 contributions were paid or treated as paid, and
- (ii) any Class 2 or Class 3 contributions for the year, or
- (b) in the case of any earlier year, is that which is derived from the contributions mentioned in subsection (12)(a).
#### Liability to make payments
#### Relationship with contractual remuneration
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Entitlement
#### Liability to make payments
#### Rate and period of pay
#### Rate and period of pay
#### Rate and period of pay
#### Crown employment—Part XIIZB
#### Special classes of person
#### Power to apply Part XIIZB to adoption cases not involving placement
#### The own occupation test.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
#### Zero-rate secondary Class 1 contributions for certain apprentices
#### Non-cash vouchers provided by third parties.
#### Rate of Category B retirement pension for women.
#### Entitlement: adoption
#### Entitlement: adoption
#### Entitlement: general
#### Relationship with contractual remuneration
#### Restrictions on contracting out
#### Relationship with contractual remuneration
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Liability to make payments
#### Liability to make payments
#### Relationship with benefits and other payments, etc.
#### Crown employment—Part XIIZB
#### Crown employment—Part XIIZB
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Assembly, etc. control of regulations and orders.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
##### 132A
- (1) Subsections (2) and (3) below apply in relation to housing benefit in the case of any person who has attained the qualifying age for state pension credit.
- (2) Regulations may make provision for section 130(1) above or any provision of section 132 above not to have effect in relation to that benefit in the case of any such person.
- (3) In relation to that benefit, regulations may make provision for the determination of the income and capital of any such person, and any such regulations may include provision applying (with such modifications as the Department thinks fit)—
- (a) section 5 of the State Pension Credit Act (Northern Ireland) 2002 (provision for treating income of spouse as income of claimant, etc.); and
- (b) section 15 of that Act (determination of income and capital for purposes of state pension credit).
- (4) Regulations under subsection (3) above may also include provision—
- (a) authorising or requiring the use of any calculation or estimate of a person’s income or capital made by the Department for the purposes of the State Pension Credit Act (Northern Ireland) 2002; or
- (b) requiring that, if and so long as an assessed income period is in force under section 6 of that Act in respect of a person falling within subsection (1) above,—
- (i) the assessed amount of any element of his retirement provision shall be treated as the amount of that element for the purposes of housing benefit; and
- (ii) his income shall be taken for those purposes not to include any element of retirement provision which it is taken not to include for the purposes of state pension credit by virtue of a determination under subsection (5) of that section.
- (5) In subsection (4) above “assessed amount”, “element” and “retirement provision” have the same meaning as in the State Pension Credit Act (Northern Ireland) 2002.
- (6) The Department may by regulations make provision for the provisions of this section to apply with modifications in cases to which section 12 of the State Pension Credit Act (Northern Ireland) 2002 (polygamous marriages) applies.
#### Test of incapacity for work.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
##### 141A
- (1) If a child or qualifying young person dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child or qualifying young person for a prescribed period following that week.
- (2) If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was—
- (a) a member of a married couple or civil partnership and living with the person to whom he was married or who was his civil partner, or
- (b) a member of an unmarried couple or a cohabiting same-sex couple,
that other member of the couple or partnership shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.
- (3) If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).
- (4) Where a person is entitled to child benefit in respect of a child or qualifying young person under this section, section 77 applies with the omission of subsections (4) to (6).
### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 167ZEA
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 167ZEB
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 167ZEC
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 167ZED
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 167ZEE
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## PART I — CONTRIBUTORY PERIODICAL BENEFITS
## PART II — BEREAVEMENT PAYMENT
## PART III — NON-CONTRIBUTORY PERIODICAL BENEFITS
## PART IV — INCREASES FOR DEPENDANTS
## PART V — RATE OF INDUSTRIAL INJURIES BENEFIT
##### 45AA
- (1) For the purposes of calculating additional pension under sections 44 and 45 where, in the case of any relevant year, working families' tax credit is paid in respect of any employed earner, or disabled person's tax credit is paid to any employed earner, section 44(6)(a)(i) shall have effect as if—
- (a) where that person had earnings of not less than the qualifying earnings factor for that year, being earnings upon which primary Class 1 contributions were paid or treated as paid (“qualifying earnings”) in respect of that year, the amount of those qualifying earnings were increased by the aggregate amount (“AG”) of working families' tax credit, or, as the case may be, disabled person's tax credit paid in respect of that year, and
- (b) in any other case, that person had qualifying earnings in respect of that year and the amount of those qualifying earnings were equal to AG plus the qualifying earnings factor for that year.
- (2) The reference in subsection (1) to the person in respect of whom working families' tax credit is paid—
- (a) where it is paid to one of a couple, is a reference to the prescribed member of the couple, and
- (b) in any other case, is a reference to the person to whom it is paid.
- (3) A person's qualifying earnings in respect of any year cannot be treated by virtue of subsection (1) as exceeding the upper earnings limit for that year multiplied by 53.
- (4) Subsection (1) does not apply to any woman who has made, or is treated as having made, an election under regulations under section 19(4), which has not been revoked, that her liability in respect of primary Class 1 contributions shall be at a reduced rate.
- (5) In this section—
- “*civil partnership*” means two people of the same sex who are civil partners of each other and are neither— separated under a court order, norseparated in circumstances in which the separation is likely to be permanent,
- “*cohabiting same-sex couple*” means two people of the same sex who are not civil partners of each other but are living together as if they were civil partners,
- “*married couple*” means a man and a woman who are married to each other and are neither—separated under a court order, norseparated in circumstances in which the separation is likely to be permanent, and
- “*unmarried couple*” means a man and a woman who are not a married couple but are living together as husband and wife.
- (6) For the purposes of this section, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.
#### Mobility component for certain persons eligible for invalid carriages.
#### Persons 65 or over.
#### Entitlement: general
#### Liability to make payments
#### Crown employment—Part XIIZA
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Entitlement
#### Liability to make payments
#### Restrictions on contracting out
#### Relationship with benefits and other payments, etc.
#### Part XIIZB: supplementary
#### Short title, commencement and extent.
#### Short title, commencement and extent.
#### Short title, commencement and extent.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
#### Rate of statutory maternity pay
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: birth
#### Crown employment—Part XIIZA
#### Restrictions on contracting out
#### Special classes of person
#### Special classes of person
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Regulations and orders - general.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
##### 2
Maximum increase of weekly disablement pension where constant attendance needed.
##### 2A
Long-term incapacity benefit.
##### 5
Unemployability supplement under paragraph 2 of Schedule 7.
##### 6
Increase under paragraph 3 of Schedule 7 of weekly rate of unemployability supplement.
##### 1
Disablement pension (weekly rates).
##### 3
Increase of weekly rate of disablement pension (exceptionally severe disablement).
##### 4
Maximum of aggregate of weekly benefit payable for successive accidents.
##### 7
Increase under paragraph 4 of Schedule 7 of weekly rate of disablement pension.
##### 8
Increase under paragraph 6 of Schedule 7 of weekly rate of disablement pension.
##### 1A
Short-term incapacity benefit –
##### 4A
Widowed parent’s allowance
##### 9
Maximum disablement gratuity under paragraph 9 of Schedule 7.
##### 10
Widow’s pension (weekly rates).
##### 11
Widower’s pension (weekly rate).
##### 12
Weekly rate of allowance in respect of children and qualifying young persons under paragraph 18 of Schedule 7.
1. The following abbreviations are used in this Table:—
##### 7BZA
- (1) The Inland Revenue may by regulations provide for Class 1, Class 1A, Class 1B or Class 2 contributions to which regulations under paragraph 7B apply to be recovered in a similar manner to income tax.
- (2) Regulations under sub-paragraph (1) may apply or extend with or without modification in relation to such contributions any of the provisions of the Income Tax Acts or of PAYE regulations.
- (3) Any reference to contributions in this paragraph shall be construed as including a reference to any interest or penalty payable, in respect of contributions, by virtue of regulations under paragraph (e) or (h) of paragraph 7B(2).
1. The following abbreviations are used in this Table:—
### Choice between increase of pension and lump sum where pensioner’s entitlement is deferred
##### A1
- (1) Where a person’s entitlement to a Category A or Category B retirement pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 1 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 3A (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 1 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 3A.
- (4) Where the Category A or Category B retirement pension includes any increase under paragraphs 5 to 6A, no election under sub-paragraph (1) applies to so much of the pension as consists of that increase (an entitlement to an increase of pension in respect of such an increase after a period of deferment being conferred either by paragraphs 1 and 2 or by paragraph 2A).
##### 2A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred,
- (b) the pension includes an increase under paragraphs 5 to 6A, and
- (c) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The rate of the person’s Category A or Category B retirement pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under sub-paragraph (3).
- (3) For each complete incremental period in the person’s period of deferment, the amount of the increment shall be 1/5th per cent. of the weekly rate of the increase to which the person would have been entitled under paragraphs 5 to 6A for the period if his entitlement to the Category A or Category B retirement pension had not been deferred.
### Lump sum where pensioner’s entitlement is deferred
##### 3A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred, and
- (b) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The person is entitled to an amount calculated in accordance with paragraph 3B (a “lump sum”).
### Calculation of lump sum
##### 3B
- (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.
- (2) In this paragraph—
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within the period of deferment.
- (3) The accrued amount for an accrual period for a person is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the Category A or Category B retirement pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations under paragraph 7C(2).$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the lump sum, the amount of Category A or Category B retirement pension to which the person would have been entitled for an accrual period—
- (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but
- (b) does not include—
- (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule,
- (ii) any graduated retirement benefit, or
- (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.
- (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
### Choice between increase of pension and lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
##### 3C
- (1) Subject to paragraph 8, this paragraph applies where—
- (a) a widow, widower or surviving civil partner (“W”) is entitled to a Category A or Category B retirement pension,
- (b) W was married to or was the civil partner of the other party to the marriage or civil partnership (“S”) when S died,
- (c) S’s entitlement to a Category A or Category B retirement pension was deferred when S died, and
- (d) S’s entitlement had been deferred throughout the period of 12 months ending with the day before S’s death.
- (2) W shall within the prescribed period elect in the prescribed manner either—
- (a) that paragraph 4 (entitlement to increase of pension) is to apply in relation to S’s period of deferment, or
- (b) that paragraph 7A (entitlement to lump sum) is to apply in relation to S’s period of deferment.
- (3) If no election under sub-paragraph (2) is made within the period prescribed under that sub-paragraph, W is to be treated as having made an election under sub-paragraph (2)(b).
- (4) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (2) (including one that the person is treated by sub-paragraph (3) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (2)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 4 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 7A.
- (5) The making of an election under sub-paragraph (2)(b) does not affect the application of paragraphs 5 to 6A (which relate to an increase in pension where the pensioner’s deceased spouse or civil partner had deferred an entitlement to a guaranteed minimum pension).
### Entitlement to lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
##### 7A
- (1) This paragraph applies where a person to whom paragraph 3C applies (“W”) has made (or is treated as having made) an election under paragraph 3C(2)(b).
- (2) W is entitled to an amount calculated in accordance with paragraph 7B (a “widowed person’s or surviving civil partner's lump sum”).
### Calculation of widowed person’s or surviving civil partner's lump sum
##### 7B
- (1) The widowed person’s or surviving civil partner's lump sum is the accrued amount for the last accrual period beginning during the period which—
- (a) began at the beginning of S’s period of deferment, and
- (b) ended on the day before S’s death.
- (2) In this paragraph—
- “S” means the other party to the marriage or civil partnership;
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within S’s period of deferment.
- (3) The accrued amount for an accrual period for W is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period mentioned in sub-paragraph (1), zero);P is—the basic pension, andhalf of the additional pension,to which S would have been entitled for the accrual period if his entitlement had not been deferred during the period mentioned in sub-paragraph (1);R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations made under paragraph 7C(2).$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the widowed person’s or surviving civil partner's lump sum, the amount of Category A or Category B retirement pension to which S would have been entitled for an accrual period—
- (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but
- (b) does not include—
- (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule (as those provisions have effect by virtue of section 3(7) of the Pensions Act (Northern Ireland) 2012),
- (ii) any graduated retirement benefit, or
- (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.
- (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
- (7) In any case where—
- (a) there is a period between the death of S and the date on which W becomes entitled to a Category A or Category B retirement pension, and
- (b) one or more orders have come into force under section 132 of the Administration Act during that period,
the amount of the lump sum shall be increased in accordance with that order or those orders.
### Supplementary
##### 7C
- (1) Any lump sum calculated under paragraph 3B or 7B must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
- (2) Where the Secretary of State makes regulations prescribing a percentage rate for the purposes of paragraphs 3B and 7B of Schedule 5 to the Great Britain Contributions and Benefits Act, the Department may make corresponding regulations for Northern Ireland.
## SCHEDULE 5A
### Choice between pension increase and lump sum where entitlement to shared additional pension is deferred
##### 1
- (1) Where a person’s entitlement to a shared additional pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 2 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 4 (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 2 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 4.
### Increase of pension where entitlement deferred
##### 2
- (1) This paragraph applies where a person’s entitlement to a shared additional pension is deferred and either—
- (a) the period of deferment is less than 12 months, or
- (b) the person has made an election under paragraph 1(1)(a) in relation to the period of deferment.
- (2) The rate of the person’s shared additional pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under paragraph 3, but only if that amount is enough to increase the rate of the pension by at least 1 per cent.
### Calculation of increment
##### 3
- (1) A person is entitled to an increment under this paragraph for each complete incremental period in his period of deferment.
- (2) The amount of the increment for an incremental period shall be 1/5th per cent. of the weekly rate of the shared additional pension to which the person would have been entitled for the period if his entitlement had not been deferred.
- (3) Amounts under sub-paragraph (2) shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
- (4) Where an amount under sub-paragraph (2) would, apart from this sub-paragraph, be a sum less than 1/2p, the amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act or the Administration Act.
- (5) In this paragraph “incremental period” means any period of six days which are treated by regulations as days of increment for the purposes of this paragraph in relation to the person and pension in question.
- (6) Where one or more orders have come into force under section 132 of the Administration Act during the period of deferment, the rate for any incremental period shall be determined as if the order or orders had come into force before the beginning of the period of deferment.
- (7) The sums which are the increases in the rates of shared additional pension under this paragraph are subject to alteration by order made by the Department under section 132 of the Administration Act.
### Lump sum where entitlement to shared additional pension is deferred
##### 4
- (1) This paragraph applies where—
- (a) a person’s entitlement to a shared additional pension is deferred, and
- (b) the person has made (or is treated as having made) an election under paragraph 1(1)(b) in relation to the period of deferment.
- (2) The person is entitled to an amount calculated in accordance with paragraph 5 (a “lump sum”).
### Calculation of lump sum
##### 5
- (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.
- (2) In this paragraph—
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within the period of deferment.
- (3) The accrued amount for an accrual period for a person is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the shared additional pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orif a higher rate is prescribed for the purposes of paragraphs 3B and 7B of Schedule 5 to this Act, that higher rate.$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the lump sum, the amount of the shared additional pension to which the person would have been entitled for an accrual period does not include, in prescribed circumstances, such amount as may be prescribed.
- (6) The lump sum must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
##### 6A
- (1) This paragraph applies where W (referred to in paragraph 5 above) is a surviving civil partner.
- (2) The amounts referred to in paragraph 5(2)(c) above are the following—
- (a) one-half of the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,
- (b) one-half of the appropriate amount ... , and
- (c) one-half of any increase to which the deceased civil partner had been entitled under paragraph 5 above.
##### 4B
- (1) This section applies where—
- (a) a provision of the Income Tax Acts which relates to income tax chargeable under the employment income Parts of ITEPA 2003 is passed or made so as to have retrospective effect (“*the retrospective tax provision*”), and
- (b) it appears to the Treasury to be appropriate to make regulations under a relevant power for the purpose of reflecting the whole or part of the provision made by the retrospective tax provision.
- (2) Those regulations may be made so as to have retrospective effect if it appears to the Treasury to be expedient, in consequence of the retrospective tax provision, for the regulations to have that effect.
- (3) A “*relevant power*” means a power to make regulations under any of the following provisions—
- (a) section 3 (power to prescribe the manner and basis of the calculation or estimation of earnings);
- (b) section 4(6) (power to treat amounts chargeable to income tax under the employment income Parts of ITEPA 2003 as earnings);
- (c) section 4A (power to treat payments or benefits to workers supplied by service companies etc as earnings);
- (d) section 4AA (power to make provision in relation to limited liability partnerships).
- (4) It does not matter whether the retrospective tax provision in question was passed or made before the day on which the National Insurance Contributions Act 2006 was passed.
- (5) But nothing in subsection (2) authorises regulations to be made which have effect in relation to any time before 2nd December 2004.
- (6) Regulations under a relevant power made by virtue of subsection (2) may affect, for the purposes of any contributions legislation for the purposes of which the regulations are made, the earnings in respect of an employment paid to or for the benefit of an earner at a time before the regulations are made.
- (7) In such a case, subsections (8) and (9) apply and in those subsections and this subsection—
- “*relevant contributions legislation*” means any contributions legislation for the purposes of which the regulations have the effect mentioned in subsection (6);
- “*the relevant time*” means the time before the regulations are made mentioned in that subsection;
- “*the revised earnings*” means the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time as determined after applying the regulations.
- (8) References in any relevant contributions legislation, or any provision made under any such legislation, which relate to—
- (a) the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time, or
- (b) the amount of such earnings so paid at that time,
are to be read, in so far as they so relate, as references which relate to the revised earnings or, as the case may be, the amount of those earnings.
- (9) Any matter which, at the time when the regulations are made, has been determined for the purposes of any relevant contributions legislation, or any provision made under any such legislation, wholly or partly by reference to—
- (a) the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time, or
- (b) the amount of such earnings so paid at that time,
is to be redetermined as it would have been determined at the time of the original determination if it had been determined wholly or partly, as the case may be, by reference to the revised earnings or the amount of those earnings.
- (10) The matters referred to in subsection (9) may include—
- (a) whether Class 1 contributions are payable in respect of earnings paid to or for the benefit of the earner in a tax week, and
- (b) the amount of any such contribution.
- (11) Subsections (7) to (10) are subject to any express provision to the contrary (including any such provision made by regulations under section 4C(1)).
- (12) The power conferred by subsection (2) is without prejudice to any powers conferred by or by virtue of any other provision of this Act or of any other enactment.
- (13) For the purposes of this section—
- “*contributions legislation*” means any Part of this Act or provision of such a Part;
- “*enactment*” has the same meaning as it has for the purposes of section 4C.
##### 4C
- (1) The Treasury may by regulations made with the concurrence of the relevant Northern Ireland department (if any) make such provision as appears to the Treasury to be expedient for any of the purposes mentioned in subsection (2) in consequence of any provision made by or by virtue of section 4B(2).
- (2) Those purposes are—
- (a) any purpose relating to any contributions;
- (b) any purpose relating to any contributory benefit or contribution-based jobseeker's allowance;
- (c) any purpose relating to any statutory payment;
- (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (e) any purpose of Chapter 2 of Part 3 of that Act (reduction in state scheme contributions and benefits for members of certified schemes);
- (f) such other purposes as may be prescribed by regulations made by the Treasury with the concurrence of the relevant Northern Ireland department (if any).
- (3) Regulations under subsection (1) may, in particular, make provision—
- (a) modifying any provision of any enactment (including this Act and any enactment passed or made on or after the commencement day);
- (b) for any provision of any such enactment to apply in such cases, and with such modifications (if any), as the regulations may prescribe.
- (4) Regulations under subsection (1) may be made so as to have retrospective effect but must not have effect in relation to any time before 2nd December 2004.
- (5) In particular, regulations under subsection (1) made by virtue of subsection (4) may affect any of the following matters—
- (a) liability to pay contributions, including liability to pay Class 1 contributions at a reduced rate by virtue of Chapter 2 of Part 3 of the Pensions Act;
- (b) the amount of any contribution, including the amount of any such reduced rate contribution and of any related rebate under section 37(1D) or 38A(2C) of that Act;
- (c) entitlement to a contributory benefit or contribution-based jobseeker's allowance;
- (d) the amount of any such benefit or allowance;
- (e) entitlement to a statutory payment;
- (f) the amount of any such payment;
- (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (i) liability to make payments under section 38A(3) of the Pensions Act or to pay minimum contributions under section 39 of that Act;
- (j) the amount of any such payment or contribution.
- (6) In such a case, where the matter has been determined before the time when the regulations are made, the regulations may provide for the matter to be redetermined accordingly.
- (7) If (ignoring this subsection) the operative provisions would directly or indirectly have effect in any case so as—
- (a) to remove a person's entitlement to a contributory benefit, contribution-based jobseeker's allowance or statutory payment, or
- (b) to reduce the amount of any such benefit, allowance or payment to which a person has an entitlement,
those provisions are to be read with such modifications as are necessary to ensure that they do not have that effect.
- (8) For the purposes of subsection (7)—
- (a) “*the operative provisions*” are section 4B(7) to (10) and any provision made by virtue of section 4B(2) or under subsection (1) of this section;
- (b) a person's “*entitlement*” includes any future entitlement which the person may have.
- (9) The powers conferred by this section are without prejudice to any powers conferred by or by virtue of any other provision of this Act or any other enactment.
- (10) In particular, any modification of any provision of an instrument by regulations made under subsection (1) is without prejudice to any other power to amend or revoke the provisions of the instrument (including the modified provision).
- (11) For the purposes of this section—
- “*the commencement day*” means the day on which the National Insurance Contributions Act 2006 was passed;
- “*enactment*” includes—Northern Ireland legislation, andan instrument made under Northern Ireland legislation (as well as an instrument made under an Act);
- “*statutory payment*” means—statutory sick pay, statutory maternity pay, statutory paternity pay, statutory adoption pay or statutory shared parental pay; orany other payment prescribed by regulations made by the Treasury with the concurrence of the relevant Northern Ireland department (if any);
- “*the relevant Northern Ireland department*”, in relation to regulations made under this section, means each Northern Ireland department responsible for any of the matters to which the regulations relate.
##### 10ZC
- (1) The Treasury may by regulations make such provision as appears to the Treasury to be expedient for any purpose of the law relating to Class 1A contributions in consequence of any relevant retrospective tax provision—
- (a) which is passed or made at or before the time when the regulations are made, or
- (b) which may be passed or made after that time.
- (2) “*Relevant retrospective tax provision*” means a provision of the Income Tax Acts which—
- (a) has retrospective effect, and
- (b) affects the amount of general earnings received by an earner from an employment on which he is chargeable to income tax under the employment income Parts of ITEPA 2003 for a tax year.
- (3) It does not matter whether the relevant retrospective tax provision was passed or made before the commencement day.
- (4) Regulations under this section may, in particular, make provision—
- (a) modifying any provision of any enactment (including this Act and any enactment passed or made on or after the commencement day);
- (b) for any provision of any such enactment to apply in such cases, and with such modifications (if any), as the regulations may prescribe.
- (5) Regulations under this section may be made so as to have retrospective effect but must not have effect in relation to any time before 2nd December 2004.
- (6) In particular, regulations under this section made by virtue of subsection (5)—
- (a) may affect matters determined before the time when the regulations are made, and
- (b) may provide for those matters to be redetermined accordingly.
- (7) Regulations under this section—
- (a) may not impose any liability to pay a Class 1A contribution, and
- (b) may not increase the amount of any Class 1A contribution.
- (8) The powers conferred by this section are without prejudice to—
- (a) any liability to pay a Class 1A contribution which arises by virtue of any relevant retrospective tax provision, and
- (b) any powers conferred by or by virtue of any other provision of this Act or any other enactment.
- (9) In particular, any modification of any provision of an instrument by regulations under this section is without prejudice to any other power to amend or revoke the provisions of the instrument (including the modified provision).
- (10) For the purposes of this section—
- “*the commencement day*” means the day on which the National Insurance Contributions Act 2006 was passed;
- “*enactment*” includes an instrument made under an Act.
#### Entitlement: birth
#### Entitlement: general
#### Crown employment—Part XIIZA
#### Power to apply Part XlIZA to other cases
#### Restrictions on contracting out
#### Part XIIZB: supplementary
1. The following abbreviations are used in this Table:—
#### Entitlement: general
#### Liability to make payments
#### Special classes of person
1. The following abbreviations are used in this Table:—
1. The following abbreviations are used in this Table:—
##### 5A
- (1) Paragraph 2(d)(i) above does not apply if, at the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit.
- (2) Paragraph 2(d)(i) above ceases to apply if, at any time after the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit.
- (3) In this paragraph “pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995.
##### 23A
- (1) This section applies to the following benefits—
- (a) a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010,
- (b) a Category B retirement pension payable by virtue of section 48A below in a case where the contributor concerned attains pensionable age on or after that date,
- (c) a Category B retirement pension payable by virtue of section 48B below in a case where the contributor concerned dies on or after that date without having attained pensionable age before that date,
- (d) a widowed parent's allowance payable in a case where the contributor concerned dies on or after that date,
- (e) a bereavement allowance payable in a case where the contributor concerned dies on or after that date.
- (2) The contributor concerned in the case of a benefit to which this section applies shall be credited with a Class 3 contribution for each week falling after 6th April 2010 in respect of which the contributor was a relevant carer.
- (3) A person is a relevant carer in respect of a week if the person—
- (a) is awarded child benefit for any part of that week in respect of a child under the age of 12,
- (b) is a foster parent for any part of that week, or
- (c) is engaged in caring, within the meaning given by regulations, in that week.
- (4) Regulations may make provision for a person's entitlement to be credited with Class 3 contributions by virtue of falling within subsection (3)(b) or (c) above to be conditional on the person—
- (a) applying to be so credited in accordance with the prescribed requirements, and
- (b) complying with the prescribed requirements as to the provision of information to the Department or to the Commissioners for Her Majesty’s Revenue and Customs.
- (5) The contributor concerned in the case of a benefit to which this section applies shall be credited with 52 Class 3 contributions for each tax year ending before 6th April 2010 in which the contributor was precluded from regular employment by responsibilities at home within the meaning of regulations under paragraph 5(7) of Schedule 3 to this Act.
- (6) But the maximum number of tax years for which a person can be credited with contributions under subsection (5) above is—
- (a) in the case of a benefit mentioned in subsection (1)(a) to (c) above, 22;
- (b) in the case of a benefit mentioned in subsection (1)(d) or (e) above, half the requisite number of years of the person's working life.
- (7) The table in paragraph 5(5) of Schedule 3 to this Act (requisite number of years of a working life of given duration) applies for the purposes of subsection (6)(b) above as it applies for the purposes of the second condition set out in paragraph 5(3) of that Schedule.
- (8) For the purpose of determining entitlement to a benefit to which this section applies, a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.
- (9) In this section—
- “*the contributor concerned*” has the meaning given in section 21(5)(a) above;
- “*foster parent*” has the meaning given by regulations.
##### 44B
- (1) This section applies to 2010–11 and subsequent tax years.
- (2) For the purposes of section 44(6)(za) above, if any of Conditions A to C in subsections (3) to (5) below is satisfied for a relevant year to which this section applies, a pensioner is deemed to have an earnings factor for that year which—
- (a) is derived from so much of his earnings as did not exceed the upper accrual point and on which primary Class 1 contributions were paid; and
- (b) is equal to the amount which, when added to any other earnings factors taken into account under that provision, produces an aggregate of earnings factors equal to the low earnings threshold.
- (3) Condition A is that the pensioner would, apart from this section, have an earnings factor for the year—
- (a) equal to or greater than the qualifying earnings factor (“the QEF”) for the year, but
- (b) less than the low earnings threshold for the year.
- (4) Condition B is that the pensioner—
- (a) would, apart from this section and section 44C below, have an earnings factor for the year less than the QEF for the year, but
- (b) is entitled to an aggregate amount of earnings factor credits for that year under section 44C below equal to the difference between the QEF for the year and the earnings factor mentioned in paragraph (a) above.
- (5) Condition C is that the pensioner is entitled to 52 earnings factor credits for that year under section 44C below.
- (6) This section has effect in relation to the flat rate introduction year and any subsequent tax year as if—
- (a) subsection (2)(b) above referred to an aggregate of earnings factors greater than the QEF, but less than the low earnings threshold, for the year (rather than to one equal to that threshold); and
- (b) Condition A in subsection (3) above (and the reference to it in subsection (2) above) were omitted.
- (7) In this section—
- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) “*the low earnings threshold*” means the low earnings threshold for the year concerned as specified in section 44A above; and
- (c) in subsections (3) and (4) above, any reference to the pensioner's earnings factor for a relevant year is to be construed in accordance with section 44(6)(za) above.
##### 44C
- (1) This section applies, for the purposes of Conditions B and C in section 44B(4) and (5) above, to 2010–11 and subsequent tax years.
- (2) In respect of each week—
- (a) which falls in a relevant year to which this section applies, and
- (b) in respect of which a pensioner is eligible for earnings factor enhancement,
the pensioner is entitled to an earnings factor credit equal to 1/52 of the QEF for that year.
This is subject to subsection (5) below.
- (3) A pensioner is eligible for earnings factor enhancement in respect of a week if one or more of the following apply—
- (a) he was a relevant carer in respect of that week for the purposes of section 23A above (see section 23A(3));
- (b) carer's allowance was payable to him for any part of that week, or would have been so payable but for the fact that under regulations the amount payable to him was reduced to nil because of his receipt of other benefits;
- (c) severe disablement allowance was payable to him for any part of that week;
- (d) long-term incapacity benefit was payable to him for any part of that week or would have been so payable but for the fact that—
- (i) he did not satisfy the contribution conditions in paragraph 2 of Schedule 3 to this Act, or
- (ii) under regulations the amount payable to him was reduced to nil because of his receipt of other benefits or of payments from an occupational pension scheme or personal pension scheme;
- (e) he satisfies such other conditions as may be prescribed.
- (4) In subsection (3)(d)(ii) above “occupational pension scheme” and “personal pension scheme” have the meanings given by subsection (6) of section 30DD above for the purposes of subsection (5) of that section.
- (5) For the purposes of Condition B in section 44B(4) above a person is not entitled to an aggregate amount of earnings factor credits in respect of a year that is greater than the difference referred to in that Condition.
- (6) For the purposes of this section a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.
- (7) In section 44B above and this section—
- (a) “*the QEF*” means the qualifying earnings factor, and
- (b) any reference to a person being entitled to an earnings factor credit of a particular amount (or to an aggregate amount of earnings factor credits) for a year is a reference to the person being treated as having for that year an earnings factor (within the meaning of section 44(6)(za) above) of the amount in question by virtue of subsection (2) above.
##### 60A
- (1) Subsection (2) below applies if the contribution condition in Schedule 3, Part 1, paragraph 5A is not satisfied in relation to a benefit to which that paragraph applies.
- (2) A person who would have been entitled to the benefit had the condition been satisfied shall nevertheless be entitled to a prescribed proportion of that benefit in respect of each of the years of the contributor's working life that falls within subsection (3) below.
- (3) A year of the contributor's working life falls within this subsection if it is a year in relation to which the requirements in paragraph 5A(2)(a) and (b) of Part 1 of Schedule 3 are satisfied.
- (4) “*The contributor*” means the person by whom the condition is to be satisfied.
- (5) In any case where—
- (a) an employed earner who is married or a civil partner dies on or after 6th April 2010 as a result of—
- (i) a personal injury of a kind mentioned in section 94(1) below, or
- (ii) a disease or injury such as is mentioned in section 108(1) below, and
- (b) the contribution condition specified in Schedule 3, Part 1, paragraph 5A is not satisfied in respect of the employed earner,
that condition shall be taken to be satisfied for the purposes of the entitlement of the employed earner's widow, widower or surviving civil partner to a Category B retirement pension payable by virtue of section 48B above.
- (6) In subsections (1) to (3) above, any reference—
- (a) to the contribution condition in Schedule 3, Part 1, paragraph 5A, or
- (b) to the requirements of paragraph 5A(2)(a) and (b),
includes a reference to that condition or those requirements as modified by virtue of paragraph 5A(4).
##### 5A
- (1) This paragraph applies to—
- (a) a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010;
- (b) a Category B retirement pension payable by virtue of section 48A above in a case where the contributor concerned attains pensionable age on or after that date;
- (c) a Category B retirement pension payable by virtue of section 48B above in a case where the contributor concerned dies on or after that date without having attained pensionable age before that date.
- (2) The contribution condition for a Category A or Category B retirement pension in relation to which this paragraph applies is that—
- (a) the contributor concerned must, in respect of each of not less than 30 years of his working life, have paid or been credited with contributions of a relevant class or been credited (in the case of 1987–88 or any subsequent year) with earnings; and
- (b) in the case of each of those years, the earnings factor derived as mentioned in sub-paragraph (3) below must be not less than the qualifying earnings factor for that year.
- (3) For the purposes of paragraph (b) of sub-paragraph (2) above, the earnings factor—
- (a) in the case of 1987–88 or any subsequent year, is that which is derived from—
- (i) so much of the contributor's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in paragraph (a) of that sub-paragraph as are primary Class 1 contributions were paid or treated as paid or earnings credited; and
- (ii) any Class 2 or Class 3 contributions for the year; or
- (b) in the case of any earlier year, is that which is derived from the contributions mentioned in paragraph (a) of that sub-paragraph.
- (4) Regulations may modify sub-paragraphs (2) and (3) above for the purposes of their application in a case where—
- (a) the contributor concerned has paid, or been credited with, contributions, or
- (b) contributions have been deemed to be, or treated as, paid by or credited to him,
under the National Insurance Act (Northern Ireland) 1946 or the National Insurance Act (Northern Ireland) 1966.
## SCHEDULE 4B
## PART 1 — AMOUNT FOR PURPOSES OF SECTION 45(2)(D)
##### 1
- (1) The amount referred to in section 45(2)(d) above is to be calculated as follows—
- (a) calculate the appropriate amount for each of the relevant years within section 45(2)(d) above to which Part 2 of this Schedule applies;
- (b) calculate the appropriate amount for each of the relevant years within section 45(2)(d) above to which Part 3 of this Schedule applies; and
- (c) add those amounts together.
- (2) But if the resulting amount is a negative one, the amount referred to in section 45(2)(d) above is nil.
## PART 2 — NORMAL RULES: EMPLOYMENT NOT CONTRACTED-OUT
### Application
##### 2
This Part applies to a relevant year if —
- (a) the contracted-out condition is not satisfied in respect of any tax week in the year; and
- (b) there is a surplus in the pensioner's earnings factor for the year.
### Appropriate amount for year
##### 3
The appropriate amount for the year for the purposes of paragraph 1 above is either—
- (a) the flat rate amount for the year (if the pensioner's earnings factor for the year does not exceed the LET), or
- (b) the sum of the flat rate amount and the earnings-related amount for the year (if that earnings factor exceeds the LET).
##### 4
The flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.
##### 5
The earnings-related amount for the year is calculated as follows—
- (a) take the part of the earnings factor for the year which exceeds the LET ... ;
- (b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
- (c) multiply the amount found under sub-paragraph (b) above by 10 per cent.;
- (d) divide the amount found under sub-paragraph (c) above by 44.
## PART 3 — CONTRACTED-OUT EMPLOYMENT
### Application
##### 6
This Part applies to a relevant year if —
- (a) the contracted-out condition is satisfied in respect of each tax week in the year; and
- (b) there would be a surplus in the pensioner's earnings factor for the year if section 44A of the Pensions Act did not apply in relation to any tax week falling in the year.
### Appropriate amount for year
##### 7
The appropriate amount for the year for the purposes of paragraph 1 above is calculated as follows—
- (a) calculate amounts A and B in accordance with paragraphs 8 to 10 below;
- (b) subtract amount B from amount A.
### Amount A: assumed earnings factor not exceeding LET
##### 8
- (1) Amount A is calculated in accordance with this paragraph if the pensioner's assumed earnings factor for the year does not exceed the LET.
- (2) In such a case, amount A is the flat rate amount for the year.
- (3) The flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.
### Amount A: assumed earnings factor exceeding LET
##### 9
- (1) Amount A is calculated in accordance with this paragraph if the pensioner's assumed earnings factor for the year exceeds the LET.
- (2) In such a case, amount A is calculated as follows—
- (a) take the part of the assumed earnings factor for the year which exceeds the LET ... ;
- (b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
- (c) multiply the amount found under paragraph (b) above by 10 per cent.;
- (d) divide the amount found under paragraph (c) above by 44;
- (e) add the amount found under paragraph (d) above to the flat rate amount for the year.
- (3) The flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.
### Amount B
##### 10
- (1) Amount B is calculated as follows—
- (a) take the part of the pensioner's assumed earnings factor for the year which exceeds the QEF ... ;
- (b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
- (c) multiply the amount found under paragraph (b) above by 20 per cent.;
- (d) divide the amount found under paragraph (c) above by the number of relevant years in the pensioner's working life.
- (2) Section 44B above is to be ignored in applying section 44(6) above for the purposes of this paragraph.
## PART 4 — OTHER CASES
##### 11
The Department may make regulations containing provision for finding for a tax year the amount referred to in section 45(2)(d) above—
- (a) in cases where the circumstances relating to the pensioner change in the course of the year, and
- (b) in such other cases as the Department thinks fit.
## PART 5 — INTERPRETATION
##### 12
In this Schedule—
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*the contracted-out condition*”, in relation to a tax week, means the condition that any earnings paid to or for the benefit of the pensioner in that week in respect of employment were in respect of employment qualifying him for a pension provided by a salary related contracted-out scheme (within the meaning of the Pensions Act);
- “*the FRAA*” has the meaning given by paragraph 13 below;
- “*the LET*”, in relation to a tax year, means the low earnings threshold for the year as specified in section 44A above;
- “*the pensioner's assumed earnings factor*”, in relation to a year, means the earnings factor that the pensioner would have for the year if section 44A(1) of the Pensions Act did not apply in relation to any tax week falling in the year;
- “*the QEF*”, in relation to a tax year, means the qualifying earnings factor for the year;
- “*relevant year*” and “*final relevant year*” have the same meanings as in section 44 above;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 13
- (1) “*The FRAA*” means the flat rate accrual amount.
- (2) That amount is £72.80 for the flat rate introduction year and subsequent tax years (but subject to section 130AA of the Administration Act).
##### 129A
- (1) For the purposes of section 129 above, the appropriate maximum housing benefit (in this section referred to as “*the AMHB*”) is determined in accordance with this section.
- (2) Regulations must prescribe the manner in which the AMHB is to be determined.
- (3) The regulations may provide for the AMHB to be ascertained in the prescribed manner by reference to Executive determinations.
- (4) The regulations may make provision as to the circumstances in which, for the purpose of determining the AMHB, the amount of the liability mentioned in section 129(1)(a) above must be taken to be the amount of an Executive determination instead of the actual amount of that liability.
- (5) Regulations under subsection (4) above may also make provision for the liability of a person who, by virtue of regulations under section 133(2)(j) below, is treated as having a liability mentioned in section 129(1)(a) above to be the amount of an Executive determination.
- (6) An Executive determination is a determination made by the Executive in the exercise of functions under this section or regulations under this section.
## Part 8A — Health in pregnancy grant
##### 136A
- (1) A woman who satisfies prescribed conditions in relation to a pregnancy of hers is entitled to payment of a lump sum (to be known as “*health in pregnancy grant*”).
- (2) A woman is not entitled to health in pregnancy grant unless she has reached the 25th week of her pregnancy before 1st January 2011.
- (3) A woman is not entitled to health in pregnancy grant unless—
- (a) she has received advice on matters relating to maternal health from a health professional;
- (b) she is in Northern Ireland at the time she makes a claim for the grant in accordance with the Administration Act.
- (4) Circumstances may be prescribed in which a woman is to be treated for the purposes of subsection (3)(b) as being, or as not being, in Northern Ireland.
- (5) In this section—
- “health professional” has such meaning as may be prescribed,
- “*prescribed*” means prescribed by regulations, and
- “*woman*” means a female of any age.
- (6) The power to make regulations under this section is exercisable by the Treasury.
##### 136B
- (1) Health in pregnancy grant is to be of an amount prescribed by regulations made by the Treasury.
- (2) Different amounts may be prescribed in relation to different cases.
#### Relationship with benefits and other payments, etc.
#### Rate and period of pay
#### Special classes of person
#### Part XIZA: supplementary
#### Power to apply Part XlIZA to other cases
#### Entitlement
#### Liability to make payments
#### Relationship with benefits and other payments, etc.
#### Part XIIZB: supplementary
##### 13A
- (1) An eligible person is entitled, if he so wishes, but subject to any conditions prescribed by regulations made by the Treasury and to the following provisions of this section, to pay Class 3 contributions in respect of a missing year.
- (2) A missing year is a tax year not earlier than 1975-76 in respect of which the person would under regulations under section 13 be entitled to pay Class 3 contributions but for a limit on the time within which contributions may be paid in respect of that year.
- (3) A person is not entitled to pay contributions in respect of more than 6 tax years under this section.
- (4) A person is not entitled to pay any contribution under this section after the end of 6 years beginning with the day on which he attains pensionable age.
- (5) A person is an eligible person if the following conditions are satisfied.
- (6) The first condition is that the person attained or will attain pensionable age in the period—
- (a) beginning with 6th April 2008, and
- (b) ending with 5th April 2015.
- (7) The second condition is that there are at least 20 tax years each of which is a year to which subsection (8) or (10) applies.
- (8) This subsection applies if—
- (a) the year is one in respect of which the person has paid or been credited with contributions that are of a relevant class for the purposes of paragraph 5 or 5A of Schedule 3 or been credited (in the case of 1987-88 or any subsequent year) with earnings, and
- (b) in the case of that year, the earnings factor derived as mentioned in subsection (9) is not less than the qualifying earnings factor for that year.
- (9) For the purposes of subsection (8)(b) the earnings factor—
- (a) in the case of 1987-88 or any subsequent year, is that which is derived from—
- (i) so much of the person's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in subsection (8)(a) as are primary Class 1 contributions were paid or treated as paid or earnings credited, and
- (ii) any Class 2 or Class 3 contributions for the year, or
- (b) in the case of any earlier year, is that which is derived from the contributions mentioned in subsection (8)(a).
- (10) This subsection applies (in the case of a person who attained or will attain pensionable age before 6th April 2010) if the year is one in which the person was precluded from regular employment by responsibilities at home within the meaning of regulations under paragraph 5(7) of Schedule 3.
- (11) The third condition applies only if the person attained or will attain pensionable age before 6th April 2010.
- (12) That condition is that—
- (a) the person has, in respect of any one tax year before that in which he attains pensionable age, actually paid contributions that are of a relevant class for the purposes of paragraph 5 of Schedule 3, and
- (b) in the case of that year, the earnings factor derived as mentioned in subsection (13) is not less than the qualifying earnings factor for that year.
- (13) For the purposes of subsection (12)(b) the earnings factor—
- (a) in the case of 1987-88 or any subsequent year, is that which is derived from—
- (i) so much of the person's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in subsection (12)(a) as are primary Class 1 contributions were paid or treated as paid, and
- (ii) any Class 2 or Class 3 contributions for the year, or
- (b) in the case of any earlier year, is that which is derived from the contributions mentioned in subsection (12)(a).
#### Liability to make payments
#### Part XIZA: supplementary
### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 167ZEA
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 167ZEB
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 167ZEC
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 167ZED
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##### 167ZEE
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## PART I — CONTRIBUTORY PERIODICAL BENEFITS
## PART II — BEREAVEMENT PAYMENT
## PART III — NON-CONTRIBUTORY PERIODICAL BENEFITS
## PART IV — INCREASES FOR DEPENDANTS
## PART V — RATE OF INDUSTRIAL INJURIES BENEFIT
##### 45AA
- (1) For the purposes of calculating additional pension under sections 44 and 45 where, in the case of any relevant year, working families' tax credit is paid in respect of any employed earner, or disabled person's tax credit is paid to any employed earner, section 44(6)(a)(i) shall have effect as if—
- (a) where that person had earnings of not less than the qualifying earnings factor for that year, being earnings upon which primary Class 1 contributions were paid or treated as paid (“qualifying earnings”) in respect of that year, the amount of those qualifying earnings were increased by the aggregate amount (“AG”) of working families' tax credit, or, as the case may be, disabled person's tax credit paid in respect of that year, and
- (b) in any other case, that person had qualifying earnings in respect of that year and the amount of those qualifying earnings were equal to AG plus the qualifying earnings factor for that year.
- (2) The reference in subsection (1) to the person in respect of whom working families' tax credit is paid—
- (a) where it is paid to one of a couple, is a reference to the prescribed member of the couple, and
- (b) in any other case, is a reference to the person to whom it is paid.
- (3) A person's qualifying earnings in respect of any year cannot be treated by virtue of subsection (1) as exceeding the upper earnings limit for that year multiplied by 53.
- (4) Subsection (1) does not apply to any woman who has made, or is treated as having made, an election under regulations under section 19(4), which has not been revoked, that her liability in respect of primary Class 1 contributions shall be at a reduced rate.
- (5) In this section—
- “*couple*” has the same meaning as in Part 7 (see section 133);
- “*relevant year*” has the same meaning as in section 44.
@@ -14496,6 +14610,8 @@
##### 9A
- (1) Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, this section applies to the earnings paid in the tax week, in respect of the employment in question, if the earner falls within an age group specified in column 1 of the table in subsection (3).
- (1A) But this section does not apply to those earnings so far as section 9B below (zero-rate secondary Class 1 contributions for certain apprentices) applies to them.
- (2) For the purposes of section 9(1A)(a) above, the age-related secondary percentage is the percentage for the earner's age group specified in column 2 of the table.
@@ -15380,3 +15496,139 @@
- (b) in sections 43(3)(a) and (aa), 51A and 52 “*Category A retirement pension*” does not include a pension to which a person is entitled because of section 61ZA, and
- (c) in sections 43(3)(a) and 52 “*Category B retirement pension*” does not include a pension to which a person is entitled because of section 61ZB.
##### 19B
In this Part references to “benefit” or “contributory benefit” include benefit under Part 1 of the Pensions Act (Northern Ireland) 2015.
##### 48AA
- (1) A person who has been in a marriage that has been dissolved is entitled to a Category B retirement pension by virtue of the contributions of his or her former spouse if—
- (a) the person attained pensionable age—
- (i) before 6 April 2016, and
- (ii) before the marriage was dissolved, and
- (b) the former spouse—
- (i) attained pensionable age before the marriage was dissolved, and
- (ii) satisfied the relevant contribution condition.
- (2) But subsection (1) does not confer a right to a Category B retirement pension on a man whose former spouse was born before 6 April 1950.
- (3) A person who has been in a civil partnership that has been dissolved is entitled to a Category B retirement pension by virtue of the contributions of his or her former civil partner if—
- (a) the person attained pensionable age—
- (i) before 6 April 2016, and
- (ii) before the civil partnership was dissolved, and
- (b) the former civil partner—
- (i) was born on or after 6 April 1950,
- (ii) attained pensionable age before the civil partnership was dissolved, and
- (iii) satisfied the condition in paragraph 5A of Schedule 3.
- (4) During any period when the person's former spouse or civil partner is alive, a Category B retirement pension payable under this section is payable at the weekly rate specified in paragraph 5 of Part 1 of Schedule 4.
- (5) During any period after the person's former spouse or civil partner is dead, a Category B retirement pension payable under this section is payable at the weekly rate of the basic pension specified in section 44(4).
- (6) In subsection (1)(b)(ii) “*the relevant contribution condition*” means—
- (a) in a case where the former spouse was born before 6 April 1945, the conditions in paragraph 5 of Schedule 3;
- (b) in any other case, the condition in paragraph 5A of Schedule 3.
- (7) For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the former spouse or civil partner for the tax year beginning with 6 April 2016 or any later tax year.
- (8) A voidable marriage or civil partnership which has been annulled is to be treated for the purposes of this section as if it had been a valid marriage or civil partnership which was dissolved at the date of annulment.
##### 55AA
- (1) A person is entitled to a shared additional pension under this section if—
- (a) the person attained pensionable age before 6 April 2016, and
- (b) the person is entitled to a new state scheme pension credit.
- (2) A person's entitlement to a shared additional pension under this section continues throughout his or her life.
- (3) The weekly rate of a shared additional pension under this section is equal to the amount of the new state scheme pension credit.
- (4) In this section “*new state scheme pension credit*” means a credit under Article 46A(2)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999.
#### Crown employment—Part XIIZA
#### Crown employment—Part XIIZB
#### Special classes of person
#### Test of incapacity for work.
#### Regulations and orders - general.
##### 7ZA
- (1) This paragraph modifies paragraphs 5A to 6A in cases where—
- (a) W became entitled to a Category A or Category B retirement pension before 7 June 2012, and
- (b) S died before 7 June 2012.
(“*W*” and “*S*” have the same meaning as in paragraph 5.)
- (2) Paragraph 5A applies as if—
- (a) in sub-paragraph (2), after paragraph (a), there were inserted—
> (b) the appropriate amount; and
;
- (b) in sub-paragraph (3), after “following—”, there were inserted—
> (a) one half of the appropriate amount; and
.
- (3) Paragraph 6 applies as if—
- (a) in sub-paragraph (2), after paragraph (a), there were inserted—
> (b) the appropriate amount; and”;
;
- (b) in sub-paragraph (3), after paragraph (b), there were inserted—
> (c) the appropriate amount reduced by the amount of any increases under section 105 of the Pensions Act; and
;
- (c) in sub-paragraph (4), after paragraph (a), there were inserted—
> (b) one half of the appropriate amount; and
.
- (4) Paragraph 6A applies as if in sub-paragraph (2), after paragraph (a), there were inserted—
> (b) one half of the appropriate amount; and
.
- (5) In paragraphs 5A to 6A as modified by this paragraph, the “*appropriate amount*” means the greater of—
- (a) the amount by which the deceased person's Category A or Category B retirement pension had been increased under section 132 of the Administration Act; or
- (b) the amount by which his or her Category A or Category B retirement pension would have been so increased had he or she died immediately before the surviving spouse or civil partner became entitled to a Category A or Category B retirement pension.
- (6) In sub-paragraph (1)(a) the reference to becoming entitled to a pension before 7 June 2012 includes a reference to becoming entitled on or after that day to the payment of a pension in respect of a period before that day.
1. The following abbreviations are used in this Table:—
2015-10-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-07-16
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-07-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-06-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-04-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-03-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-02-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-05-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-05-13
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-04-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-03-13
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-12-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-04-08
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-07-17
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-06-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-04-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
original version
Text at this date