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
Changes on 2023-10-19
@@ -4,7 +4,7 @@
### Preliminary
#### Category B retirement pension: general.
#### Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.
##### 1
@@ -1451,13 +1451,13 @@
- (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 ... 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—
- (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 or by virtue of section 39C(1) above in a case where the deceased cohabiting partner died under pensionable age, the following definition shall be substituted for the definition of “*N*” in section 45(4)(b) above—
.
- (3) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 48BB below in a case where the deceased spouse or civil partner died under pensionable age, the following definition shall be substituted for the definition of “N” in section 45(4)(b) above—
- (4) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39C(1) above in a case where the deceased spouse or civil partner died under pensionable age, section 45 above has effect subject to the following additional modifications—
- (4) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39C(1) above in a case where the deceased spouse, civil partner or cohabiting partner died under pensionable age, section 45 above has effect subject to the following additional modifications—
- (a) the omission of subsection (2)(d), and
@@ -7370,7 +7370,7 @@
| para. 2 | 1986 Sch. 4 para. 11A; 1988 Sch. 4 para. 15(2) |
| para. 3 | 1986 Sch. 4 para. 12 |
#### Outline of contributory system.
#### Categories of earners.
##### 4A
@@ -7814,7 +7814,7 @@
- (3) In subsection (1) above “net amount”, in relation to any councillor’s allowance to which a person is entitled, means the aggregate amount of the councillor’s allowance or allowances to which he is entitled for the week in question, reduced by the amount of any expenses incurred by him in that week in connection with his membership of the council or councils in question.
#### Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc
#### Earnings limits and thresholds for Class 1 contributions.
##### 35A
@@ -7966,11 +7966,11 @@
- (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 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.
- (a) where the deceased spouse, civil partner or cohabiting 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, civil partner or cohabiting partner, and
- (b) where the deceased spouse, civil partner or cohabiting 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, civil partner or cohabiting 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, civil partner or cohabiting 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
@@ -8056,7 +8056,7 @@
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Class 3A contributions in return for units of additional pension
#### Class 3A contributions: repayment
##### 45B
@@ -8466,9 +8466,9 @@
for that individual to be treated for the purposes of that Act as if that individual had been an employed earner and, accordingly, the amount had been properly paid.
#### Contributions credits for relevant parents and carers
#### Incapacity benefit: reduction for pension payments and PPF periodic payments.
#### Records of earnings and calculation of earnings factors in absence of records.
#### Incapacity benefit: reduction for councillor’s allowance.
##### 86A
@@ -9534,15 +9534,15 @@
- (d) the resulting amount is the amount referred to in section 45(2)(c) above, except that if the resulting amount is a negative one the amount so referred to is nil.
- (2) For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section ... 39C(1) ... or 48B(2) above, in a case where the deceased spouse died under pensionable age, or by virtue of section 39C(1) ... 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) above, in a case where the deceased cohabiting partner died under pensionable age or by virtue of section 39C(1) ... or 48B(2) above, in a case where the deceased civil partner died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years).
- (3) The first alternative number is the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences.
- (4) The second alternative number is the number of tax years in the period—
- (a) beginning with the tax year in which the deceased spouse or civil partner attained the age of 16 or, if later, 1978-79; and
- (b) ending immediately before the tax year in which the deceased spouse or civil partner would have attained pensionable age if he had notdied earlier.
- (a) beginning with the tax year in which the deceased spouse, civil partner or cohabiting partner attained the age of 16 or, if later, 1978-79; and
- (b) ending immediately before the tax year in which the deceased spouse, civil partner or cohabiting partner would have attained pensionable age if he had notdied earlier.
- (5) For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section 48BB(5) above, in a case where the deceased spouse or civil partner died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years).
@@ -9841,6 +9841,8 @@
[^c16377671]: Act restricted (1.1.2000 for specified purposes and otherwise 3.4.2000) by [1999 c. 33](https://www.legislation.gov.uk/ukpga/1999/33), [s. 115(1)](https://www.legislation.gov.uk/ukpga/1999/33/section/115/1); [S.I. 1999/3190](https://www.legislation.gov.uk/uksi/1999/3190), [art. 2](https://www.legislation.gov.uk/uksi/1999/3190/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1999/3190/schedule); [S.I. 2000/464](https://www.legislation.gov.uk/uksi/2000/464), [art. 2](https://www.legislation.gov.uk/uksi/2000/464/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2000/464/schedule)
[^c16377781]: [Pt. I](https://www.legislation.gov.uk/ukpga/1992/7/part/I) (ss. 1-19): power to modify conferred (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 35](https://www.legislation.gov.uk/ukpga/1993/49/section/35), [Sch. 1 Pt. I para. 5(3)(d)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/1/part/I/paragraph/5/3/d); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2) [Pt. I](https://www.legislation.gov.uk/ukpga/1992/7/part/I) (ss. 1-19) amended (1.4.1999) by [1999 c. 2](https://www.legislation.gov.uk/ukpga/1999/2), [s. 3(1)(7)](https://www.legislation.gov.uk/ukpga/1999/2/section/3/1/7); [S.I. 1999/527](https://www.legislation.gov.uk/uksi/1999/527), [art. 2(b)](https://www.legislation.gov.uk/uksi/1999/527/article/2/b), [Sch. 2](https://www.legislation.gov.uk/uksi/1999/527/schedule/2)
[^c16378081]: Words in s. 1(1) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 5(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/5/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16378091]: Words in s. 1(1) added (17.3.1993) by [S.I. 1993/592 (N.I. 2)](https://www.legislation.gov.uk/nisi/1993/592), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1993/592/article/1/2), [4(9)](https://www.legislation.gov.uk/nisi/1993/592/article/4/9)
@@ -9853,3739 +9855,3747 @@
[^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))
[^c16378161]: Words in s. 1(6) inserted (9.9.1998 for the purpose of making regulations and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 38(3)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/38/3); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16378181]: S. 1(7) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 2](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16378201]: S. 2(2A) substituted (11.11.1999) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [ss. 81](https://www.legislation.gov.uk/ukpga/1999/30/section/81), [89(4)(d)](https://www.legislation.gov.uk/ukpga/1999/30/section/89/4/d), [Sch. 11 para. 10](https://www.legislation.gov.uk/ukpga/1999/30/schedule/11/paragraph/10)
[^c16378251]: [S. 3](https://www.legislation.gov.uk/ukpga/1992/7/section/3) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16378261]: Words in [s. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/2) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 4](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16378271]: [S. 3(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/2A) inserted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 45](https://www.legislation.gov.uk/nisi/1998/1506/article/45); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16378281]: [S. 3(4)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/4/5) added (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 46](https://www.legislation.gov.uk/nisi/1998/1506/article/46); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16378471]: S. 4 applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16378481]: S. 4(1) modified (with effect in relation to tax year 2001-2002 and subsequent tax years) by [S.R. 1979/186](https://www.legislation.gov.uk/nisr/1979/186), [Sch. 1ZC Pt. X para. 7](https://www.legislation.gov.uk/nisr/1979/186/schedule/1ZC/part/X/paragraph/7) (as inserted by [S.I. 2001/597](https://www.legislation.gov.uk/uksi/2001/597), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2001/597/regulation/1/2), [11](https://www.legislation.gov.uk/uksi/2001/597/regulation/11), [Sch. 2](https://www.legislation.gov.uk/uksi/2001/597/schedule/2)
[^c16378491]: Words in s. 4(3) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 1](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/1), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16378501]: S. 4(4) substituted (1.7.1998 for specified purposes and 9.9.1998 otherwise with effect as mentioned in art. 47(3) of the amending S.I.) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [47(1)(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/47/1/3); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I),
[^c16378511]: S. 4(6) substituted (with effect in relation to tax year 2000-2001 and subsequent tax years) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 78(3)(8)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/3/8) (with [s. 78(9)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/9))
[^c16378521]: S. 4(7) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 5](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/5) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16378531]: S. 4A inserted (22.12.1999) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 76](https://www.legislation.gov.uk/ukpga/1999/30/section/76); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 3](https://www.legislation.gov.uk/uksi/1999/3420/article/3)
[^c16378611]: [S. 5](https://www.legislation.gov.uk/ukpga/1992/7/section/5) substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 74](https://www.legislation.gov.uk/ukpga/1999/30/section/74), [Sch. 10 para. 1](https://www.legislation.gov.uk/ukpga/1999/30/schedule/10/paragraph/1); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 2](https://www.legislation.gov.uk/uksi/1999/3420/article/2)
[^c16378751]: [S. 6](https://www.legislation.gov.uk/ukpga/1992/7/section/6) substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 74](https://www.legislation.gov.uk/ukpga/1999/30/section/74), [Sch. 10 para. 2](https://www.legislation.gov.uk/ukpga/1999/30/schedule/10/paragraph/2); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 2](https://www.legislation.gov.uk/uksi/1999/3420/article/2)
[^c16378761]: Words in [s. 6(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/6/4) substituted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 81(3)](https://www.legislation.gov.uk/ukpga/2000/19/section/81/3)
[^c16378771]: [S.I. 1996/1919 (N.I. 16)](https://www.legislation.gov.uk/nisi/1996/1919).
[^c16378781]: [S. 6A](https://www.legislation.gov.uk/ukpga/1992/7/section/6A) inserted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 74](https://www.legislation.gov.uk/ukpga/1999/30/section/74), [Sch. 10 para. 3](https://www.legislation.gov.uk/ukpga/1999/30/schedule/10/paragraph/3); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 2](https://www.legislation.gov.uk/uksi/1999/3420/article/2)
[^c16378791]: [S. 6A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/6A/2) modified (6.4.2000) by [S.I. 2000/748](https://www.legislation.gov.uk/uksi/2000/748), [regs. 3-6](https://www.legislation.gov.uk/uksi/2000/748/regulation/3)
[^c16378801]: Word in s. 7(2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 8(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/8/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16378811]: S. 7(3) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 8(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/8/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16379521]: [S. 9](https://www.legislation.gov.uk/ukpga/1992/7/section/9) substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 74](https://www.legislation.gov.uk/ukpga/1999/30/section/74), [Sch. 10 para. 5](https://www.legislation.gov.uk/ukpga/1999/30/schedule/10/paragraph/5); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 2](https://www.legislation.gov.uk/uksi/1999/3420/article/2)
[^c16379981]: S. 10 substituted (28.7.2000) by [Child Support, Pensions and Social Security Act 2000 (c. 19)](https://www.legislation.gov.uk/ukpga/2000/19), [s. 78(2)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/2)
[^c16380031]: Ss. 10ZA, 10ZB inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 79(1)](https://www.legislation.gov.uk/ukpga/2000/19/section/79/1)
[^c16380051]: Ss. 10ZA, 10ZB inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 79(1)](https://www.legislation.gov.uk/ukpga/2000/19/section/79/1)
[^c16380121]: S. 10A and preceding cross-heading inserted (9.9.1998 for the purpose only of making regulations or orders and otherwise 6.4.1999) by [The Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))](https://www.legislation.gov.uk/nisi/1998/1506), [art. 50](https://www.legislation.gov.uk/nisi/1998/1506/article/50); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16380131]: S. 10A(6) substituted (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 78](https://www.legislation.gov.uk/ukpga/1999/30/section/78); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(a)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/a)
[^c16380141]: Words in s. 10A(7) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 12](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/12) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16380431]: Words in [s. 12(4)(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/4/6) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 14](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/14) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16380641]: Words in s. 13(1)(3)(7) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 15](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/15) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16380701]: [S. 14(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/14/4) added (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 41](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/41); [S.R. 1999/72](https://www.legislation.gov.uk/nisr/1999/72), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1999/72/schedule)
[^c16380711]: [S. 14(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/14/5) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 16](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/16) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381091]: [S. 15(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3A) inserted (6.4.2001) by [2000 c. 12](https://www.legislation.gov.uk/ukpga/2000/12), [s. 13](https://www.legislation.gov.uk/ukpga/2000/12/section/13); [S.I. 2000/3316](https://www.legislation.gov.uk/uksi/2000/3316), [art. 2](https://www.legislation.gov.uk/uksi/2000/3316/article/2)
[^c16381151]: Words in [s. 17(1)(3)(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/1/3/4) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 17(2)(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/17/2/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381161]: Words in [s. 17(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/1) repealed (omitted 24.3.1999 for specified purposes only and wholly repealed 1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 7(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/7/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381191]: Words in [s. 17(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/4) repealed (omitted 24.3.1999 for specified purposes only and wholly repealed 1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 7(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/7/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381201]: [S. 17(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/6) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 17(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/17/4), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381721]: Words in [s. 18(1)(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1/2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 18](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/18) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381781]: Words in [s. 18(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/2) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 8](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/8) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381801]: [S. 19(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/5A) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 19(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/19/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381811]: Words in [s. 19(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/6) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 19(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/19/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381851]: [S. 19A](https://www.legislation.gov.uk/ukpga/1992/7/section/19A) inserted (10.3.1999 for specified purposes and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 51](https://www.legislation.gov.uk/nisi/1998/1506/article/51); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/102/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/II)
[^c16381861]: Words in [s. 19A(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/19A/1/c) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 2](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381871]: [S. 19A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/19A/3) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 20](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/20) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381961]: [Pt. II](https://www.legislation.gov.uk/ukpga/1992/7/part/II) (ss. 20-62) excluded (13.1.1993) by [S.R. 1979/242](https://www.legislation.gov.uk/nisr/1979/242), [reg. 4(1)](https://www.legislation.gov.uk/nisr/1979/242/regulation/4/1) (as substituted (13.1.1993) by [S.R. 1992/557](https://www.legislation.gov.uk/nisr/1992/557), [reg. 3](https://www.legislation.gov.uk/nisr/1992/557/regulation/3)).
[^c16381971]: [Pt. II](https://www.legislation.gov.uk/ukpga/1992/7/part/II) (ss. 20-62): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161](https://www.legislation.gov.uk/ukpga/1992/8/section/161), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a).
[^c16381981]: [Pt. II](https://www.legislation.gov.uk/ukpga/1992/7/part/II): power to amend or modify conferred (1.12.1999) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 49(2)(3)](https://www.legislation.gov.uk/nisi/1999/3147/article/49/2/3)
[^c16381991]: [Pt. II](https://www.legislation.gov.uk/ukpga/1992/7/part/II) modified (*temp.* from 1.12.1999 to 5.10.2002) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 49(7)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/49/7/a) (the temp. modification lapsing on the coming into operation of [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), which modifies specified provisions of Pt. II, on 6.10.2002)
[^c16382271]: S. 20(1)(a) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16382281]: S. 20(1)(b) substituted for s. 20(1)(b)(c) (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 2(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/2/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16382291]: S. 20(1)(e)(i) repealed (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 8 para. 2(2)(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/2/2/a), [Sch. 10 Pt. V](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/V); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16382311]: S. 20(1)(f)(ii) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(1)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/1)
[^c16382321]: S. 20(1)(fa) inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 5(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/5/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(d)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16382331]: S. 20(2): para. (a) in definition of “long-term benefit”substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 2(3)(a)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/2/3/a); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16382341]: S. 20(2): paras. (ba)(bb) in definition of “long-term benefit”inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147](https://www.legislation.gov.uk/uksi/1999/3147)(N.I. 11), art. 67, Sch. 8 para. 2(3); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16382351]: S. 20(2): para. (e) in definition of “long-term benefit”inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 5(3)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/5/3); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(d)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16382361]: Words in definition in s. 20(2) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16382371]: S. 20(2): para. (b) in definition substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 2(3)(b)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/2/3/b); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16382381]: Words in s. 20(3) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 30](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/30); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16383021]: Words in s. 21(1) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 3(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/3/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16383031]: Words in s. 21(1) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 20(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/20/a); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(e)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/e/4/5)
[^c16383041]: S. 21(1): By [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 20(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/20/a); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(e)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/e/4/5) it is provided that, for the words "30A below", there are substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) the words "subsection (5) of that section"
[^c16383051]: Words in s. 21(1) inserted (12.1.2000 and 2.4.2000 for specified purposes and otherwise prosp.) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 Pt. VI para. 29(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/part/VI/paragraph/29/2); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/b)
[^c16383061]: Words in s. 21(1) inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 6](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/6); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(d)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16383071]: Entry in s. 21(2) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383091]: Words in s. 21(2) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 3(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/3/3); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16383101]: Words in s. 21(2) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 20(b)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/20/b); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(e)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/e/4/5)
[^c16383111]: Entry in s. 21(2) repealed (12.1.2000 and 2.4.2000 for specified purposes and otherwise prosp.) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 8 Pt. VI para. 29(3)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/part/VI/paragraph/29/3), [Sch. 10 Pt. V](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/V); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(b)(c)(i)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/b/c/i)
[^c16383141]: Entries in s. 21(2) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 3(2)(b)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/3/2/b); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16383171]: S. 21(5A) inserted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 42](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/42); [S.R. 1999/72](https://www.legislation.gov.uk/nisr/1999/72), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1999/72/schedule)
[^c16383181]: Words in s. 21(5A)(b) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(2)(a)](https://www.legislation.gov.uk/nia/2000/4/section/33/2/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16383191]: Words in s. 21(5A)(b) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(2)(b)](https://www.legislation.gov.uk/nia/2000/4/section/33/2/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16383331]: [S. 22](https://www.legislation.gov.uk/ukpga/1992/7/section/22) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16383341]: Words in [s. 22(2)(a)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2/a/5) inserted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 5](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/5); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383351]: [S. 22(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(1)](https://www.legislation.gov.uk/nia/2000/4/section/29/1); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16383361]: Words in [s. 22(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/4/a) substituted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 43](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/43); [S.R. 1999/72](https://www.legislation.gov.uk/nisr/1999/72), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1999/72/schedule)
[^c16383371]: [S. 22(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/5/a) modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(a)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/a)a)
[^c16383391]: [S.I. 1977/610 (N.I. 11)](https://www.legislation.gov.uk/nisi/1977/610).
[^c16383421]: [S. 23](https://www.legislation.gov.uk/ukpga/1992/7/section/23) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16383431]: Words in [s. 23(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/1) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [131(2)](https://www.legislation.gov.uk/nisi/1995/3213/article/131/2)
[^c16383441]: Words in [s. 23(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/2) inserted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 31](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/31); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16383501]: [S. 25](https://www.legislation.gov.uk/ukpga/1992/7/section/25) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383541]: [S. 25A](https://www.legislation.gov.uk/ukpga/1992/7/section/25A) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383551]: [S. 25B](https://www.legislation.gov.uk/ukpga/1992/7/section/25B) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383561]: [S. 26](https://www.legislation.gov.uk/ukpga/1992/7/section/26) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383591]: [S. 27](https://www.legislation.gov.uk/ukpga/1992/7/section/27) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383621]: [S. 28](https://www.legislation.gov.uk/ukpga/1992/7/section/28) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383631]: [S. 29](https://www.legislation.gov.uk/ukpga/1992/7/section/29) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383651]: [S. 30](https://www.legislation.gov.uk/ukpga/1992/7/section/30) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383681]: [S. 30A](https://www.legislation.gov.uk/ukpga/1992/7/section/30A) and preceding cross-heading inserted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 3(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/3/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16383711]: [S. 30A](https://www.legislation.gov.uk/ukpga/1992/7/section/30A) and preceding cross-heading inserted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 3(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/3/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16383721]: Words in [s. 30A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/1) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(1)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/1/a); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383731]: Words in [s. 30A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/1) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(1)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/1/b); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383741]: Words in [s. 30A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/2) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(2)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/2/a); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383751]: Words in [s. 30A(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/2/a) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(2)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/2/b); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383761]: [S. 30A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/2A) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(3)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/3); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383771]: Words in [s. 30A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/3) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(4)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/4); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383781]: [S. 30A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/4) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 4](https://www.legislation.gov.uk/nisr/1995/35/regulation/4)
[^c16383791]: [S. 30A(6)(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/6/7) added (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(5)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/5); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383851]: S. 30B inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 4(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/4/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16383861]: S. 30B modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [regs. 12](https://www.legislation.gov.uk/nisr/1995/35/regulation/12), [13(1)(2)](https://www.legislation.gov.uk/nisr/1995/35/regulation/13/1/2), [14](https://www.legislation.gov.uk/nisr/1995/35/regulation/14), [19](https://www.legislation.gov.uk/nisr/1995/35/regulation/19), [20](https://www.legislation.gov.uk/nisr/1995/35/regulation/20)
[^c16383871]: S. 30B(2)(4) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 4](https://www.legislation.gov.uk/nisr/1995/35/regulation/4)
[^c16383881]: Words in s. 30B(3)(a) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 18(3)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/18/3)
[^c16383901]: S. 30B(5) applied (1.5.1995) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 139(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/139/6) (as inserted by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 141(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/141/3))
[^c16384001]: Ss. 30C-30E inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 5(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/5/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16384011]: S. 30C modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(8)(b)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/8/b)
[^c16384051]: [Ss. 30C-30E](https://www.legislation.gov.uk/ukpga/1992/7/section/30C) inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 5(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/5/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16384061]: [S. 30DD](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 60](https://www.legislation.gov.uk/nisi/1999/3147/article/60); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(b)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/b/4/5)
[^c16384071]: [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49).
[^c16384091]: [Ss. 30C-30E](https://www.legislation.gov.uk/ukpga/1992/7/section/30C) inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 5(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/5/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16384101]: [Ss. 31-34](https://www.legislation.gov.uk/ukpga/1992/7/section/31) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 7](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/7), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384111]: [Ss. 31-34](https://www.legislation.gov.uk/ukpga/1992/7/section/31) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 7](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/7), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384121]: [Ss. 31-34](https://www.legislation.gov.uk/ukpga/1992/7/section/31) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 7](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/7), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384171]: [Ss. 31-34](https://www.legislation.gov.uk/ukpga/1992/7/section/31) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 7](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/7), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384301]: S. 35(1) substituted for s. 35(1)(1A) (12.1.2000 for specified purposes and 2.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 50(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/50/1); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/a)
[^c16384311]: Words in s. 35(3)(b) substituted (12.1.2000 for specified purposes and 2.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 50(2)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/50/2/a); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/a)
[^c16384321]: S. 35(3)(c) added (in accordance with reg. 1(2)(3) of the amending S.R.) by [S.R. 1994/176](https://www.legislation.gov.uk/nisr/1994/176), [reg. 2(3)](https://www.legislation.gov.uk/nisr/1994/176/regulation/2/3)
[^c16384341]: Words in s. 35(6) substituted (1.10.1992) by [S.I. 1992/1310](https://www.legislation.gov.uk/uksi/1992/1310), [art. 4(a)](https://www.legislation.gov.uk/uksi/1992/1310/article/4/a).
[^c16384411]: S. 35A inserted (12.1.2000 for specified purposes and 2.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 50(3)](https://www.legislation.gov.uk/nisi/1999/3147/article/50/3); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/a)
[^c16384561]: Words in s. 39(1)(2)(3) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [124(2)-(5)](https://www.legislation.gov.uk/nisi/1995/3213/article/124/2)
[^c16384571]: Words in s. 39(1)(2)(3) substituted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 7](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/7); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16384661]: Ss. 39A-39C inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 52(2)](https://www.legislation.gov.uk/nisi/1999/3147/article/52/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^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)
[^c16384721]: S. 39C modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16384741]: Words in s. 39C(4) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(a)(2)(a)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/a/2/a)
[^c16384751]: [S. 40](https://www.legislation.gov.uk/ukpga/1992/7/section/40) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 8](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384761]: [S. 40(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/40/8) applied (1.5.1995) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 139(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/139/6) (as inserted by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 141(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/141/3))
[^c16384791]: [S. 41](https://www.legislation.gov.uk/ukpga/1992/7/section/41) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 9](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/9); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384801]: Words in [s. 41(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/41/5/a) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(4)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/4)
[^c16384811]: [S. 41(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/41/7) applied (1.5.1995) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 139(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/139/6) (as inserted by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 141(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/141/3))
[^c16384831]: S. 42 substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 10](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/10); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384871]: [S. 43(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/6) added (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 8](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/8); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16385821]: S. 44(4) substituted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 64](https://www.legislation.gov.uk/nisi/1998/1506/article/64); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)(b)(d)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a/b/d), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16385851]: S. 44(5A) substituted for s. 44(5) (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [125(1)(4)-(6)](https://www.legislation.gov.uk/nisi/1995/3213/article/125/1/4)
[^c16385861]: S. 44(5A) modified (29.12.2000) by [S.R. 2000/360](https://www.legislation.gov.uk/nisr/2000/360), [reg. 2](https://www.legislation.gov.uk/nisr/2000/360/regulation/2)
[^c16385871]: Words in s. 44(5A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(5)](https://www.legislation.gov.uk/nia/2000/4/section/33/5); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385881]: Words in s. 44(5A) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(6)](https://www.legislation.gov.uk/nia/2000/4/section/33/6); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385891]: Words in [s. 44(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/6) inserted (temp. from 1.7.1992) by [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [s. 6](https://www.legislation.gov.uk/ukpga/1992/9/section/6), [Sch. 4 paras. 1](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/paragraph/1), [2](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/paragraph/2)
[^c16385901]: Words in s. 44(6) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(7)](https://www.legislation.gov.uk/nia/2000/4/section/33/7); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385911]: S. 44(6)(za) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(2)(a)](https://www.legislation.gov.uk/nia/2000/4/section/29/2/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385921]: Words in s. 44(6) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(2)(b)](https://www.legislation.gov.uk/nia/2000/4/section/29/2/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385931]: S. 44(6)(a)(ii)(b) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [125(2)(4)-(6)](https://www.legislation.gov.uk/nisi/1995/3213/article/125/2/4)
[^c16385941]: S. 44(7A) inserted (temp. from 1.7.1992) by [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 6](https://www.legislation.gov.uk/ukpga/1992/9/section/6), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 4 Pt. I paras. 1](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/part/I/paragraph/1), [3](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/part/I/paragraph/3)
[^c16385951]: [1978 c. 30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c16385961]: [S. 44A](https://www.legislation.gov.uk/ukpga/1992/7/section/44A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(3)](https://www.legislation.gov.uk/nia/2000/4/section/29/3); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385971]: [S. 44A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/1) modified (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(4)](https://www.legislation.gov.uk/nia/2000/4/section/29/4); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385981]: Words in [s. 45(1)(2)(a)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/1/2/a/b) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(8)(a)](https://www.legislation.gov.uk/nia/2000/4/section/33/8/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385991]: Words in [s. 45(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(1)(a)](https://www.legislation.gov.uk/nia/2000/4/section/30/1/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386011]: Words in [s. 45(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2/b) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(1)(b)](https://www.legislation.gov.uk/nia/2000/4/section/30/1/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386031]: [S. 45(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2/c) and preceding word added (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(1)(c)](https://www.legislation.gov.uk/nia/2000/4/section/30/1/c); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386041]: [S. 45(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/3A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(2)](https://www.legislation.gov.uk/nia/2000/4/section/30/2); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386051]: Words in [s. 45(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/6) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(8)(b)](https://www.legislation.gov.uk/nia/2000/4/section/33/8/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386151]: [S. 45B](https://www.legislation.gov.uk/ukpga/1992/7/section/45B) inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 47(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/47/1), [Sch. 6 para. 2](https://www.legislation.gov.uk/nisi/1999/3147/schedule/6/paragraph/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16386161]: [S. 45B(7)(7A)](https://www.legislation.gov.uk/ukpga/1992/7/section/45B/7/7A) substituted for s. 45B(7) (22.11.2000) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 37(2)](https://www.legislation.gov.uk/nia/2000/4/section/37/2); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(a)](https://www.legislation.gov.uk/nisr/2000/358/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/I)
[^c16386291]: S. 46(1) repealed (13.4.1995) by [The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 12(a)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/12/a), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16386301]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 4(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/4/a); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16386341]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 5](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/5)
[^c16386351]: [S. 46(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/3) added (8.1.2001 for specified purposes and 9.4.2001 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 31(1)](https://www.legislation.gov.uk/nia/2000/4/section/31/1); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(c)](https://www.legislation.gov.uk/nisr/2001/34/article/2/c)
[^c16386401]: [S. 47](https://www.legislation.gov.uk/ukpga/1992/7/section/47) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 42(4)](https://www.legislation.gov.uk/ukpga/1993/49/section/42/4); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2) [S. 47](https://www.legislation.gov.uk/ukpga/1992/7/section/47) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 23](https://www.legislation.gov.uk/nisr/1995/35/regulation/23)
[^c16386411]: [S. 47(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/1) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 42(5)](https://www.legislation.gov.uk/ukpga/1993/49/section/42/5); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16386421]: Words in [s. 47(1)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/1/5) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 13](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/13); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16386441]: [S. 47(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/2) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 44(2)](https://www.legislation.gov.uk/ukpga/1993/49/section/44/2); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16386451]: Words in [s. 47(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/3) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 33](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/33); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16386691]: [Ss. 48A-48C](https://www.legislation.gov.uk/ukpga/1992/7/section/48A) substituted for ss. 49, 50 (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 3(1)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/3/1)
[^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)
[^c16386721]: Words in [s. 48B(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/2/3) substituted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 10](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/10); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16386731]: Words in [s. 48B(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/2/3) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(10)](https://www.legislation.gov.uk/nia/2000/4/section/33/10); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386761]: [S. 48B(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/8) added (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 5](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/5); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16386801]: S. 48BB inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 53](https://www.legislation.gov.uk/nisi/1999/3147/article/53); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16386811]: S. 48BB modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16386821]: Words in s. 48BB(5)(6) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(11)](https://www.legislation.gov.uk/nia/2000/4/section/33/11); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386851]: Words in s. 48BB(7) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(a)(2)(b)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/a/2/b)
[^c16386961]: [Ss. 48A-48C](https://www.legislation.gov.uk/ukpga/1992/7/section/48A) substituted for ss. 49, 50 (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 3(1)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/3/1)
[^c16386971]: Words in [s. 48C(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/3) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(a)(2)(b)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/a/2/b)
[^c16386981]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) substituted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 11](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/11); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16386991]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(12)](https://www.legislation.gov.uk/nia/2000/4/section/33/12); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16387001]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) substituted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 6](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/6); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387011]: [Ss. 49](https://www.legislation.gov.uk/ukpga/1992/7/section/49), [50](https://www.legislation.gov.uk/ukpga/1992/7/section/50) replaced by ss. 48A-48C by virtue of [S.I. 1995/3213](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 Pt. II para. 3(1)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/part/II/paragraph/3/1)
[^c16387021]: [Ss. 49](https://www.legislation.gov.uk/ukpga/1992/7/section/49), [50](https://www.legislation.gov.uk/ukpga/1992/7/section/50) replaced by ss. 48A-48C by virtue of [S.I. 1995/3213](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 Pt. II para. 3(1)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/part/II/paragraph/3/1)
[^c16387031]: Words in [s. 50(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/50/2) 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.34](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/34); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16387161]: [S. 51A](https://www.legislation.gov.uk/ukpga/1992/7/section/51A) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(6)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/6)
[^c16387171]: [S. 52(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/1/b) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(7)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/7)
[^c16387181]: [S. 53](https://www.legislation.gov.uk/ukpga/1992/7/section/53) repealed (16.12.1995 subject to Sch. 2 of the amending S.I.) by virtue of [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [168](https://www.legislation.gov.uk/nisi/1995/3213/article/168), [Sch. 2 Pt. III para. 18(6)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/6), [Sch. 5 Pt. II](https://www.legislation.gov.uk/nisi/1995/3213/schedule/5/part/II)
[^c16387241]: Words in [s. 54(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/54/1) inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 12](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/12); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16387251]: Words in [s. 54(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/54/2) substituted (5.10.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 44](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/44); [S.R. 1999/407](https://www.legislation.gov.uk/nisr/1999/407), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/407/article/2/a)
[^c16387271]: [S. 54(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/54/4) repealed (16.12.1995 subject to Sch. 2 of the amending S.I.) by virtue of [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [131(2)](https://www.legislation.gov.uk/nisi/1995/3213/article/131/2), [168](https://www.legislation.gov.uk/nisi/1995/3213/article/168), [Sch. 5 Pt. II](https://www.legislation.gov.uk/nisi/1995/3213/schedule/5/part/II)
[^c16387371]: Ss. 55A-55C and cross-heading inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 47(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/47/1), [Sch. 6 para. 3](https://www.legislation.gov.uk/nisi/1999/3147/schedule/6/paragraph/3); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16387381]: S. 55A(6)(6A) substituted for s. 55A(6) (22.11.2000) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 37(3)](https://www.legislation.gov.uk/nia/2000/4/section/37/3); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(a)](https://www.legislation.gov.uk/nisr/2000/358/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/I)
[^c16387411]: [S. 55B(7)(7A)](https://www.legislation.gov.uk/ukpga/1992/7/section/55B/7/7A) substituted for s. 55B(7) (22.11.2000) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 37(4)](https://www.legislation.gov.uk/nia/2000/4/section/37/4); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(a)](https://www.legislation.gov.uk/nisr/2000/358/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/I)
[^c16387441]: [S. 57](https://www.legislation.gov.uk/ukpga/1992/7/section/57) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 14](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/14), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16387471]: [S. 58](https://www.legislation.gov.uk/ukpga/1992/7/section/58) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 15](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/15), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16387481]: [S. 59](https://www.legislation.gov.uk/ukpga/1992/7/section/59) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 16](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/16), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16387521]: S. 60(1)(aa)(ab) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 7(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/7/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387531]: Words in s. 60(2)(b) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(9)(a)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/9/a)
[^c16387541]: Words in s. 60(2) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(9)(a)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/9/a)
[^c16387561]: S. 60(3)(ba)(bb) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 7(3)(b)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/7/3/b); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387571]: S. 60(3)(d) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(9)(b)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/9/b)
[^c16387581]: Words in s. 60(3)(d) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 7(3)(c)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/7/3/c); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387671]: S. 61 modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 23](https://www.legislation.gov.uk/nisr/1995/35/regulation/23)
[^c16387681]: Words in s. 61(1) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 8](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/8); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387691]: S. 61(2) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 6](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/6); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16387741]: [S. 61A](https://www.legislation.gov.uk/ukpga/1992/7/section/61A) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [130](https://www.legislation.gov.uk/nisi/1995/3213/article/130)
[^c16387751]: Words in [s. 61A(2)(b)(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/2/b/4/b) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 9](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/9) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16387761]: Words in [s. 61A(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/3/b) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 9(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/9/a); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387771]: [S. 61A(3)(ca)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/3/ca) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 9(b)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/9/b); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387811]: [1966 c. 6 (N.I.)](https://www.legislation.gov.uk/apni/1966/6).
[^c16387821]: [1975 c. 18](https://www.legislation.gov.uk/ukpga/1975/18).
[^c16387831]: Words in [s. 62(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/a) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 7(a)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/7/a)
[^c16387841]: [S. 62(1)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/aa) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [128](https://www.legislation.gov.uk/nisi/1995/3213/article/128)
[^c16387851]: Words in [s. 62(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/b) added (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 7(b)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/7/b)
[^c16387861]: [Pt. III](https://www.legislation.gov.uk/ukpga/1992/7/part/III) (ss. 63-79) excluded (13.1.1993) by [S.R. 1979/242](https://www.legislation.gov.uk/nisr/1979/242), [reg. 4(1)](https://www.legislation.gov.uk/nisr/1979/242/regulation/4/1) (as substituted (13.1.1993) by [S.R. 1992/557](https://www.legislation.gov.uk/nisr/1992/557), [reg. 3](https://www.legislation.gov.uk/nisr/1992/557/regulation/3)).
[^c16387871]: [Pt. III](https://www.legislation.gov.uk/ukpga/1992/7/part/III) (ss. 63-79): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161](https://www.legislation.gov.uk/ukpga/1992/8/section/161), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a).
[^c16387881]: S. 63(b) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5)
[^c16387901]: [S. 64](https://www.legislation.gov.uk/ukpga/1992/7/section/64) modified (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act [1992 c. 9](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 5](https://www.legislation.gov.uk/ukpga/1992/9/section/5), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 3 Pt. II para. 19](https://www.legislation.gov.uk/ukpga/1992/9/schedule/3/part/II/paragraph/19).
[^c16387911]: [S. 64(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/64/4) added (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 63(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/63/1); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16387921]: Words in [s. 66(1)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/66/1/a/i) substituted (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 63(2)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/63/2/a); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16387931]: Words in [s. 66(1)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/66/1/a/ii) substituted (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 63(2)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/63/2/b); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16387941]: Words in [s. 66(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/66/1/b) substituted (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 63(2)(c)](https://www.legislation.gov.uk/nisi/1999/3147/article/63/2/c); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16388451]: [S. 69](https://www.legislation.gov.uk/ukpga/1992/7/section/69) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5)
[^c16388481]: S. 70(10) omitted (28.10.1994) by virtue of [S.R. 1994/370](https://www.legislation.gov.uk/nisr/1994/370), [regs. 1](https://www.legislation.gov.uk/nisr/1994/370/regulation/1), [2(3)(c)](https://www.legislation.gov.uk/nisr/1994/370/regulation/2/3/c)
[^c16388491]: Words in [s. 71(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/71/3) substituted (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 64(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/64/1); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16388511]: Words in s. 72(5)(b) substituted (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 64(2)](https://www.legislation.gov.uk/nisi/1999/3147/article/64/2); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16388561]: Words in s. 73(1) substituted (9.4.2001) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 64(3)(4)](https://www.legislation.gov.uk/nisi/1999/3147/article/64/3/4); [S.R. 2000/182](https://www.legislation.gov.uk/nisr/2000/182), [art. 2(c)](https://www.legislation.gov.uk/nisr/2000/182/article/2/c)
[^c16388571]: S. 73(1A) inserted (9.4.2001) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 64(3)(4)](https://www.legislation.gov.uk/nisi/1999/3147/article/64/3/4); [S.R. 2000/182](https://www.legislation.gov.uk/nisr/2000/182), [art. 2(c)](https://www.legislation.gov.uk/nisr/2000/182/article/2/c)
[^c16388581]: [S.I. 1972/1265 (N.I. 14)](https://www.legislation.gov.uk/nisi/1972/1265).
[^c16388591]: [1977 c. 49](https://www.legislation.gov.uk/ukpga/1977/49).
[^c16388601]: [1978 c. 29](https://www.legislation.gov.uk/ukpga/1978/29).
[^c16388611]: [S.I. 1972/1265 (N.I. 14)](https://www.legislation.gov.uk/nisi/1972/1265).
[^c16388621]: [S.I. 1977/610 (N.I. 11)](https://www.legislation.gov.uk/nisi/1977/610).
[^c16388641]: [Pt. IV](https://www.legislation.gov.uk/ukpga/1992/7/part/IV) (ss. 80-93): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161](https://www.legislation.gov.uk/ukpga/1992/8/section/161), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a).
[^c16389581]: [S. 86](https://www.legislation.gov.uk/ukpga/1992/7/section/86) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1), [Pt. I para. 23](https://www.legislation.gov.uk/nisi/1994/1898/part/I/paragraph/23), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389591]: [S. 86A](https://www.legislation.gov.uk/ukpga/1992/7/section/86A) inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 4(4)](https://www.legislation.gov.uk/nisi/1994/1898/article/4/4) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16389661]: [S. 87](https://www.legislation.gov.uk/ukpga/1992/7/section/87) modified (13.4.1995) by [S.R. 1994/485](https://www.legislation.gov.uk/nisr/1994/485), [regs. 1](https://www.legislation.gov.uk/nisr/1994/485/regulation/1), [13](https://www.legislation.gov.uk/nisr/1994/485/regulation/13)
[^c16389671]: [S. 87(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/87/1/a) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 9](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/9); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16389681]: Words in [s. 87(1)(b)(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/87/1/b/2) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 24(4)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/24/4), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389691]: Words following s. 87(1)(b) 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. 24(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/24/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389711]: [S. 88](https://www.legislation.gov.uk/ukpga/1992/7/section/88) 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. 25](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/25) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389741]: S. 89 modified (13.4.1995) by [S.R. 1994/485](https://www.legislation.gov.uk/nisr/1994/485), [regs. 1](https://www.legislation.gov.uk/nisr/1994/485/regulation/1), [11](https://www.legislation.gov.uk/nisr/1994/485/regulation/11)
[^c16389751]: Words in s. 89 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. 26](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/26) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389791]: Words in s. 91(1)(a) 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. 27](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/27) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1))
[^c16389801]: S. 91(2) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 10](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/10); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c16389941]: [S. 93(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/93/a) 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. 28(a)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/28/a) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389951]: [S. 93(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/93/a/ii) and word “or”preceding it repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5)
[^c16389961]: Words in [s. 93](https://www.legislation.gov.uk/ukpga/1992/7/section/93) 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. 28(b)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/28/b) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389981]: S.R. (N.I.) [1977 No. 74](https://www.legislation.gov.uk/ukcm/1977/74).
[^c16389991]: S.R. (N.I.) [1984 No. 373](https://www.legislation.gov.uk/ukcm/1984/373).
[^c16390001]: S.R. (N.I.) [1984 No. 381](https://www.legislation.gov.uk/ukcm/1984/381).
[^c16390011]: S.R. (N.I.) [1989 No. 381](https://www.legislation.gov.uk/ukcm/1989/381).
[^c16390081]: [Pt. 5](https://www.legislation.gov.uk/ukpga/1992/7/part/5) (ss. 94-111): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161](https://www.legislation.gov.uk/ukpga/1992/8/section/161), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a)
[^c16390091]: [S. 94(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/94/2/a) applied (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 167(1)](https://www.legislation.gov.uk/ukpga/1992/8/section/167/1).
[^c16390101]: Words in [s. 95(5)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/95/5/c) substituted (5.7.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 3](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/3); [S.R. 1999/271](https://www.legislation.gov.uk/nisr/1999/271), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/271/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1999/271/schedule/part/II)
[^c16390111]: Words in [s. 97(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/97/1/b) substituted (5.7.1999 for specified purposes and otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 46](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/46); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390121]: [S. 102](https://www.legislation.gov.uk/ukpga/1992/7/section/102) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1), [Pt. I para. 29](https://www.legislation.gov.uk/nisi/1994/1898/part/I/paragraph/29), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch.](https://www.legislation.gov.uk/nisr/1994/450/schedule)
[^c16390131]: Words in [s. 109(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2/a) substituted (5.7.1999 for specified purposes) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/a); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390141]: Words in [s. 109(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2/b) substituted (5.7.1999 for specified purposes) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/b); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390151]: Words in [s. 109(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2) substituted (5.7.1999 for specified purposes) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(c)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/c); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390161]: Words in [s. 109(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2) inserted (5.7.1999 for specified purposes) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(d)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/d); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390171]: [Pt. VI](https://www.legislation.gov.uk/ukpga/1992/7/part/VI) (ss. 112-121): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161(1)](https://www.legislation.gov.uk/ukpga/1992/8/section/161/1), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a).
[^c16390221]: [S. 112](https://www.legislation.gov.uk/ukpga/1992/7/section/112) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16390231]: Words in [s. 112(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/112/1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 21(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/21/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390241]: [S. 112(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/112/2A) 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. 21(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/21/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390251]: Words in [s. 112(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/112/3) substituted (24.9.1996) by [S.I. 1996/1919](https://www.legislation.gov.uk/uksi/1996/1919), [art. 255](https://www.legislation.gov.uk/uksi/1996/1919/article/255), [Sch. 1](https://www.legislation.gov.uk/uksi/1996/1919/schedule/1) (with [Sch. 2](https://www.legislation.gov.uk/uksi/1996/1919/schedule/2))
[^c16390261]: Words in [s. 113(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/113/3) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise *prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 48](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/48); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/310/article/4), [14](https://www.legislation.gov.uk/nisr/1999/310/article/14)); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18)); [S.R. 1999/428](https://www.legislation.gov.uk/nisr/1999/428), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/428/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/428/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/428/article/4), [16](https://www.legislation.gov.uk/nisr/1999/428/article/16)); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)(2)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a/2), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1) (with [arts. 20-22](https://www.legislation.gov.uk/nisr/1999/472/article/20))
[^c16390271]: Words in s. 114(4) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/2), [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)
[^c16390421]: [S. 116](https://www.legislation.gov.uk/ukpga/1992/7/section/116) extends to Northern Ireland only, with the exception of s.116(2) which also extends to Great Britain
[^c16390431]: Words in [s. 116(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 22(2)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/22/2/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390441]: Words in [s. 116(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/2) inserted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 4](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390451]: Words in [s. 116(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/2) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 49](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/49); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/310/article/4), [14](https://www.legislation.gov.uk/nisr/1999/310/article/14)); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18)); [S.R. 1999/428](https://www.legislation.gov.uk/nisr/1999/428), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/428/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/428/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/428/article/4), [16](https://www.legislation.gov.uk/nisr/1999/428/article/16)); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)(2)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a/2), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1) (with [arts. 20-22](https://www.legislation.gov.uk/nisr/1999/472/article/20))
[^c16390461]: Words in [s. 116(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 22(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/22/2/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390471]: Words in [s. 116(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/2) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 11](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/11); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16390481]: Words in [s. 116(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/3) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 22(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/22/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390531]: Words in [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/117/1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 23(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/23/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390541]: Words in [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/117/1) inserted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 5](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/5) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390551]: Words in [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/117/1) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 50](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/50); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/310/article/4), [14](https://www.legislation.gov.uk/nisr/1999/310/article/14)); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18)); [S.R. 1999/428](https://www.legislation.gov.uk/nisr/1999/428), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/428/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/428/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/428/article/4), [16](https://www.legislation.gov.uk/nisr/1999/428/article/16)); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)(2)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a/2), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1) (with [arts. 20-22](https://www.legislation.gov.uk/nisr/1999/472/article/20))
[^c16390561]: Words in [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/117/1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 23(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/23/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390571]: Words in [s. 118](https://www.legislation.gov.uk/ukpga/1992/7/section/118) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 24(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/24/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390581]: Words in [s. 118](https://www.legislation.gov.uk/ukpga/1992/7/section/118) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 24(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/24/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390631]: Words in [s. 119](https://www.legislation.gov.uk/ukpga/1992/7/section/119) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 25(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/25/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390641]: Words in [s. 119](https://www.legislation.gov.uk/ukpga/1992/7/section/119) inserted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 6](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/6) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390651]: Words in [s. 119](https://www.legislation.gov.uk/ukpga/1992/7/section/119) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 51](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/51); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/310/article/4), [14](https://www.legislation.gov.uk/nisr/1999/310/article/14)); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18)); [S.R. 1999/428](https://www.legislation.gov.uk/nisr/1999/428), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/428/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/428/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/428/article/4), [16](https://www.legislation.gov.uk/nisr/1999/428/article/16)); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)(2)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a/2), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1) (with [arts. 20-22](https://www.legislation.gov.uk/nisr/1999/472/article/20))
[^c16390661]: Words in [s. 119](https://www.legislation.gov.uk/ukpga/1992/7/section/119) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 25(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/25/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390701]: [S. 120](https://www.legislation.gov.uk/ukpga/1992/7/section/120) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 163(5)](https://www.legislation.gov.uk/ukpga/1993/49/section/163/5); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16390711]: Words in [s. 120(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/120/1) 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. 26](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/26) (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))
[^c16390721]: Words in [s. 120(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/120/1/b) substituted (14.2.1996) by [S.I. 1995/3211 (N.I. 20)](https://www.legislation.gov.uk/nisi/1995/3211), [art. 1](https://www.legislation.gov.uk/nisi/1995/3211/article/1), [5](https://www.legislation.gov.uk/nisi/1995/3211/article/5), [Sch. para. 4(2)](https://www.legislation.gov.uk/nisi/1995/3211/schedule/paragraph/4/2)
[^c16392121]: [1946 c. 23 (N.I.)](https://www.legislation.gov.uk/apni/1946/23).
[^c16392131]: [1966 c. 6 (N.I.)](https://www.legislation.gov.uk/apni/1966/6).
[^c16392141]: [1946 c. 21 (N.I.)](https://www.legislation.gov.uk/apni/1946/21).
[^c16392151]: [1966 c. 9 (N.I.)](https://www.legislation.gov.uk/apni/1966/9).
[^c16392161]: Words in s. 121(1) inserted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 12](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/12); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16392171]: Words in definition of "current" in s. 121(1) inserted (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 84](https://www.legislation.gov.uk/ukpga/1999/30/section/84), [Sch. 12 para. 85(2)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/85/2); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(d)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/d)
[^c16392181]: Definition in s. 121(1) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 30](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/30); [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)
[^c16392191]: Words in definition in s. 121(1) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise prosp.) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 52(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/52/a); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/310/article/4), [14](https://www.legislation.gov.uk/nisr/1999/310/article/14)); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18)); [S.R. 1999/428](https://www.legislation.gov.uk/nisr/1999/428), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/428/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/428/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/428/article/4), [16](https://www.legislation.gov.uk/nisr/1999/428/article/16)); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)(2)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a/2), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1) (with [arts. 20-22](https://www.legislation.gov.uk/nisr/1999/472/article/20))
[^c16392201]: Definition of "first appointed year" in s. 121(1) 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(3)](https://www.legislation.gov.uk/nia/2000/4/section/33/3); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16392211]: Definition in s. 121(1) repealed (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1/2), [Sch. 6 para. 52(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/52/b), [Sch. 7](https://www.legislation.gov.uk/nisi/1998/1506/schedule/7); [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)
[^c16392221]: Words in s. 121(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. 52(c)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/52/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)
[^c16392231]: Words in definition beginning with "lower earnings limit" in s. 121(1) substituted (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 84](https://www.legislation.gov.uk/ukpga/1999/30/section/84), [Sch. 12 para. 85(3)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/85/3); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(d)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/d)
[^c16392251]: Words in s. 121(1) substituted (9.9.1998 for the purpose only of making regulations or orders 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. 52(d)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/52/d); [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)
[^c16392271]: Words in s. 121(1) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 9(a)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/9/a)
[^c16392291]: S. 121(1): para. (a) in definition of "relevant loss of faculty" repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5)
[^c16392311]: Words in s. 121(1) 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), [131(4)](https://www.legislation.gov.uk/nisi/1995/3213/article/131/4)
[^c16392321]: Words in s. 121(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. 27(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/27/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16392331]: Words in s. 121(3) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 27(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/27/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16392381]: S. 122(2) modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/4), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 28](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/28)
[^c16392391]: S. 122(3): certain functions transferred (1.12.1999) by [S.R. 1999/481](https://www.legislation.gov.uk/nisr/1999/481), [art. 6(b)](https://www.legislation.gov.uk/nisr/1999/481/article/6/b), [Sch. 4 Pt. II](https://www.legislation.gov.uk/nisr/1999/481/schedule/4/part/II)
[^c16392461]: S. 123(1)(a) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 13(2)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/13/2); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16392471]: Word in s. 123(1)(c) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1/2), [Sch. 2 para. 13(3)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/13/3), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16392481]: S. 123(1)(d) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 13(4)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/13/4); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16392491]: S. 123(1)(e)(f) inserted (5.2.1996 for the purpose only of authorising the making of regulations and 7.10.1996 otherwise) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 13(5)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/13/5); [S.R. 1996/26](https://www.legislation.gov.uk/nisr/1996/26), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/26/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1996/26/schedule); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16392501]: S. 123(1)(e) modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(8)(d)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/8/d)
[^c16392511]: Words in s. 123(1)(f) inserted (19.3.2001) 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. 26](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/26); [S.R. 2001/114](https://www.legislation.gov.uk/nisr/2001/114), [art. 4(a)](https://www.legislation.gov.uk/nisr/2001/114/article/4/a)
[^c16392521]: [S. 124](https://www.legislation.gov.uk/ukpga/1992/7/section/124) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16393021]: Words in s. 125(1)(a) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 14(a)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/14/a); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16393031]: Word in s. 125(1)(b) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 14(b)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/14/b); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16393041]: Words in s. 125(1) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 31](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/31), [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)
[^c16393071]: S.R. (N.I.) [1987 No. 459](https://www.legislation.gov.uk/ukcm/1987/459).
[^c16393081]: Words in [s. 126](https://www.legislation.gov.uk/ukpga/1992/7/section/126) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 15](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/15); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16394801]: S. 130(1)(2): certain functions transferred (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/1/a), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 3(e)](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/3/e)
[^c16394861]: S. 131(1)(2): certain functions transferred (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/1/a), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 3(f)](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/3/f)
[^c16394871]: S. 131(1) modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(8)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/8)
[^c16394911]: S. 132: certain functions transferred (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/1/a), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 3(g)](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/3/g)
[^c16394951]: Definition of "dwelling" in s. 133(1) inserted (retrospectively) by [S.I. 1993/1579 (N.I. 8)](https://www.legislation.gov.uk/nisi/1993/1579), [art. 3(2)(4)](https://www.legislation.gov.uk/nisi/1993/1579/article/3/2/4)
[^c16394961]: Definition in s. 133(1) inserted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 18(2)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/18/2); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16394971]: [1989 c. 24](https://www.legislation.gov.uk/ukpga/1989/24).
[^c16394981]: S. 133(2) applied (1.1.2000 for specified purposes and 3.4.2000 otherwise) by [1999 c. 33](https://www.legislation.gov.uk/ukpga/1999/33), [s. 115(8)](https://www.legislation.gov.uk/ukpga/1999/33/section/115/8); [S.I. 1999/3190](https://www.legislation.gov.uk/uksi/1999/3190), [art. 2](https://www.legislation.gov.uk/uksi/1999/3190/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1999/3190/schedule); [S.I. 2000/464](https://www.legislation.gov.uk/uksi/2000/464), [art. 2](https://www.legislation.gov.uk/uksi/2000/464/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2000/464/schedule)
[^c16394991]: S. 133(2)(d) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 18(3)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/18/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16395001]: [S. 134(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/1) substituted (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 66(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/66/1): [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a)
[^c16395011]: [S. 134(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/5) added (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 66(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/66/2); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a)
[^c16395041]: [S. 135(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/135/1) substituted (29.11.1999) 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. 53(1)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/53/1); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395051]: Words in [s. 135(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/135/2) substituted (29.11.1999) 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. 53(2)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/53/2); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395061]: [S. 135(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/135/3) repealed (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1/2), [Sch. 6 para. 53(3)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/53/3), [Sch. 7](https://www.legislation.gov.uk/nisi/1998/1506/schedule/7); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/168/article/2/b)
[^c16395071]: Words in [s. 135(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/135/4) substituted (5.4.1999) 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. 53(4)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/53/4); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/168/article/2/b)
[^c16395081]: Words in [s. 135(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/135/5) substituted (29.11.1999) 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. 53(5)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/53/5); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395141]: Words in [s. 136(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/1) inserted (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 67(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/67/1); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a)
[^c16395151]: Words in [s. 136(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/1) substituted (29.11.1999) 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. 54(1)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/54/1); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395161]: [S. 136(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/1A) inserted (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 67(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/67/2); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a)
[^c16395171]: Words in [s. 136(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/2) substituted (29.11.1999) 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. 54(2)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/54/2); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395191]: Words in [s. 136(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4) substituted (29.11.1999) by [S.I. 1998/150 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/150), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/150/article/78/1), [Sch. 6 para. 54(4)(a)](https://www.legislation.gov.uk/nisi/1998/150/schedule/6/paragraph/54/4/a); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395211]: [S. 136(4)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4/aa) inserted (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 67(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/67/1); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a)
[^c16395241]: [S. 136(4)(e)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4/e) repealed (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 67(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/67/1), [78(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/2), [Sch. 7](https://www.legislation.gov.uk/nisi/1998/1506/schedule/7); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)(c)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a/c)
[^c16395251]: Words in [s. 136(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4) substituted (29.11.1999) 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. 54(4)(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/54/4/b); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395261]: Words in [s. 136(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/5) substituted (29.11.1999) 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. 54(5)(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/54/5/a); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395271]: Words in [s. 136(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/5) substituted (29.11.1999) 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. 54(5)(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/54/5/b); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395311]: Words in s. 139(3)(c) substituted (22.11.2000) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 63](https://www.legislation.gov.uk/nia/2000/4/section/63); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(a)](https://www.legislation.gov.uk/nisr/2000/358/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/I)
[^c16395321]: [S.I. 1972/1265 (N.I. 14)](https://www.legislation.gov.uk/nisi/1972/1265).
[^c16395331]: Words in s. 139(3)(c) added (4.11.1996) by [S.I. 1995/755 (N.I. 2)](https://www.legislation.gov.uk/nisi/1995/755), [art. 185(1)](https://www.legislation.gov.uk/nisi/1995/755/article/185/1), [Sch. 9 para. 185](https://www.legislation.gov.uk/nisi/1995/755/schedule/9/paragraph/185); [S.R. 1996/297](https://www.legislation.gov.uk/nisr/1996/297), [art. 2](https://www.legislation.gov.uk/nisr/1996/297/article/2)
[^c16395351]: S. 142A repealed (3.4.2000) by [1999 c. 33](https://www.legislation.gov.uk/ukpga/1999/33), [s. 169(1)(3)](https://www.legislation.gov.uk/ukpga/1999/33/section/169/1/3), [Sch. 14 para. 93](https://www.legislation.gov.uk/ukpga/1999/33/schedule/14/paragraph/93), [Sch. 16](https://www.legislation.gov.uk/ukpga/1999/33/schedule/16); [S.I. 2000/464](https://www.legislation.gov.uk/uksi/2000/464), [art. 2](https://www.legislation.gov.uk/uksi/2000/464/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2000/464/schedule)
[^c16395361]: Words in s. 143(5) substituted (14.2.1996) by [S.I. 1995/3211 (N.I. 20)](https://www.legislation.gov.uk/nisi/1995/3211), [art. 5](https://www.legislation.gov.uk/nisi/1995/3211/article/5), [Sch. para. 4(3)](https://www.legislation.gov.uk/nisi/1995/3211/schedule/paragraph/4/3)
[^c16395961]: S. 146(1)(b) 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. 33](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/33); [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)
[^c16395971]: Words in s. 146(1)(c) 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. 11](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/11); [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)
[^c16395981]: S. 146(1)(d) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5)
[^c16395991]: S. 146(1)(l) inserted (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(2)](https://www.legislation.gov.uk/nisi/1995/3213/article/129/2)
[^c16396001]: [S.I.1983/136](https://www.legislation.gov.uk/uksi/1983/136).
[^c16396011]: Definition in s. 146(2) inserted (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)(a)](https://www.legislation.gov.uk/nisi/1995/3213/article/129/3/a)
[^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)
[^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)
[^c16396071]: [1947 c. 19](https://www.legislation.gov.uk/ukpga/1947/19).
[^c16396081]: S. 146(2): word and sub-para.(v) inserted (16.12.1995) in para.(b) of the definition of "unemployability supplement or allowance" 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)(c)](https://www.legislation.gov.uk/nisi/1995/3213/article/129/3/c)
[^c16396091]: [1917 c. 51](https://www.legislation.gov.uk/ukpga/1917/51).
[^c16396101]: [1939 c. 83](https://www.legislation.gov.uk/ukpga/1939/83).
[^c16396111]: [1939 c. 83](https://www.legislation.gov.uk/ukpga/1939/83).
[^c16396121]: [1947 c. 19](https://www.legislation.gov.uk/ukpga/1947/19).
[^c16396131]: [1980 c. 9](https://www.legislation.gov.uk/ukpga/1980/9).
[^c16396161]: Words in [s. 147(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/147/4) 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. 34](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/34); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16396171]: Words in [s. 147(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/147/6) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 10](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/10) (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))
[^c16396181]: [S. 147(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/147/7) added (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 10](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/10) (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))
[^c16396191]: Words in [s. 151(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/151/4) substituted (6.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 10(4)](https://www.legislation.gov.uk/nisi/1994/1898/article/10/4); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. 3](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/3)
[^c16396361]: S. 153(2)(a) substituted (6.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 10(3)](https://www.legislation.gov.uk/nisi/1994/1898/article/10/3); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/III)
[^c16396391]: [S. 154](https://www.legislation.gov.uk/ukpga/1992/7/section/154) repealed (6.4.1995) (subject to savings made by regulations under s. 155A(4) of this Act) by [S.R. 1995/69](https://www.legislation.gov.uk/nisr/1995/69), [art. 5](https://www.legislation.gov.uk/nisr/1995/69/article/5)
[^c16396401]: [S. 155](https://www.legislation.gov.uk/ukpga/1992/7/section/155) repealed (6.4.1995 subject to savings made by regulation under s. 155A(4) of this Act) by [S.R. 1995/69](https://www.legislation.gov.uk/nisr/1995/69), [art. 5(a)](https://www.legislation.gov.uk/nisr/1995/69/article/5/a)
[^c16396421]: [S. 155A](https://www.legislation.gov.uk/ukpga/1992/7/section/155A) inserted (22.3.1994) by [S.I. 1994/766 (N.I. 5)](https://www.legislation.gov.uk/nisi/1994/766), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1994/766/article/1/2), [5(1)](https://www.legislation.gov.uk/nisi/1994/766/article/5/1)
[^c16396431]: Words in [s. 155A(1)(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/155A/1/4) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 11](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/11) (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))
[^c16396451]: Words in [s. 157(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/157/3) inserted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 12](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/12) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396461]: Words in [s. 158(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/158/1) inserted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 13](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/13) (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))
[^c16396541]: Definition in s. 159(1) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16396551]: [S.I. 1991/194 (N.I. 1)](https://www.legislation.gov.uk/nisi/1991/194).
[^c16396571]: S. 160(2)(a) modified (17.11.2000) by [S.R. 2000/324](https://www.legislation.gov.uk/nisr/2000/324), [reg. 2](https://www.legislation.gov.uk/nisr/2000/324/regulation/2) (subject to reg. 4 of that S.R.)
[^c16396581]: Words in s. 160(9)(b) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 14(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/14/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396591]: Words in s. 160(10)(b) omitted (with effect in any case where the expected week of confinement begins on or after 16.10.1994) by virtue of [S.R. 1994/176](https://www.legislation.gov.uk/nisr/1994/176), [regs. 1(3)](https://www.legislation.gov.uk/nisr/1994/176/regulation/1/3), [6(1)](https://www.legislation.gov.uk/nisr/1994/176/regulation/6/1)
[^c16396601]: S. 160(11) added (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 14(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/14/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396621]: Words in [s. 161(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/7) substituted (with effect in any case where the expected week of confinement begins on or after 16.10.1994) by [S.R. 1994/176](https://www.legislation.gov.uk/nisr/1994/176), [regs. 1(3)](https://www.legislation.gov.uk/nisr/1994/176/regulation/1/3), [3(3)](https://www.legislation.gov.uk/nisr/1994/176/regulation/3/3)
[^c16396831]: Words in [s. 166(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/166/1) inserted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 16](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/16) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396841]: Words in [s. 166(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/166/3) substituted (15.2.1999) by [1998 c. 17](https://www.legislation.gov.uk/ukpga/1998/17), [s. 50](https://www.legislation.gov.uk/ukpga/1998/17/section/50), [Sch. 4 para. 31](https://www.legislation.gov.uk/ukpga/1998/17/schedule/4/paragraph/31) (with [Sch. 3 para. 5(1)](https://www.legislation.gov.uk/ukpga/1998/17/schedule/3/paragraph/5/1)); [S.I. 1999/161](https://www.legislation.gov.uk/uksi/1999/161), [art. 2(1)](https://www.legislation.gov.uk/uksi/1999/161/article/2/1)
[^c16396981]: Words in para. (b) in the definition of “confinement”in s. 167(1) substituted (1.10.1992) by [S.I. 1992/1310](https://www.legislation.gov.uk/uksi/1992/1310), [art. 4(b)](https://www.legislation.gov.uk/uksi/1992/1310/article/4/b).
[^c16396991]: Words in the definition of “dismissed”in s. 167(1) substituted (24.9.1996) by [S.I. 1996/1919 (N.I. 16)](https://www.legislation.gov.uk/nisi/1996/1919), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1996/1919/article/1/2), [255](https://www.legislation.gov.uk/nisi/1996/1919/article/255), [Sch. 1](https://www.legislation.gov.uk/nisi/1996/1919/schedule/1) (with [Sch. 2](https://www.legislation.gov.uk/nisi/1996/1919/schedule/2))
[^c16397001]: Words in the definition of “employee”in s. 167(1) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 17(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/17/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16397021]: [S.I. 1991/194 (N.I. 1)](https://www.legislation.gov.uk/nisi/1991/194).
[^c16397031]: S. 167(7) added (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 17(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/17/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16397041]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 7](https://www.legislation.gov.uk/nisi/1994/1898/article/7), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450) (N.I. 12), art. 2(b), Sch. Pt. II
[^c16397051]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) applied (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [regs. 29](https://www.legislation.gov.uk/nisr/1995/35/regulation/29), [30](https://www.legislation.gov.uk/nisr/1995/35/regulation/30)
[^c16397061]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) applied (with modifications) (5.2.1996 for the purpose of authorising the making of regulations and 7.10.1996 otherwise) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 23](https://www.legislation.gov.uk/nisi/1995/2705/article/23), [Sch. 1 para. 2](https://www.legislation.gov.uk/nisi/1995/2705/schedule/1/paragraph/2); [S.R. 1996/26](https://www.legislation.gov.uk/nisr/1996/26), [art. 2(d)](https://www.legislation.gov.uk/nisr/1996/26/article/2/d), [Sch.](https://www.legislation.gov.uk/nisr/1996/26/schedule); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16397081]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 7](https://www.legislation.gov.uk/nisi/1994/1898/article/7), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397091]: [S. 167A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167A/2A) inserted (1.12.1999 for specified purposes and 16.12.1999 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(5)(c)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/5/c), [67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 22(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/22/2); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(b)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/b)
[^c16397101]: Words in [s. 167A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/167A/3) substituted (1.12.1999 for specified purposes and 3.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(5)(c)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/5/c), [67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 22(3)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/22/3); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/a)
[^c16397111]: [S. 167A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/167A/5) added (1.12.1999 for specified purposes and 16.12.1999 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(5)(c)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/5/c), [67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 22(4)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/22/4); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(b)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/b)
[^c16397151]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) inserted (21.11.1994) for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 7](https://www.legislation.gov.uk/nisi/1994/1898/article/7), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450),art. 2, Sch. Pt. II
[^c16397161]: Words in [s. 167B(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167B/1) substituted (3.4.2000) 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. 23](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/23); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/a)
[^c16397171]: [S. 167B(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/167B/3) modified (13.4.1995) by [S.R. 1995/41](https://www.legislation.gov.uk/nisr/1995/41), [reg. 13(4)](https://www.legislation.gov.uk/nisr/1995/41/regulation/13/4) (with [reg. 3](https://www.legislation.gov.uk/nisr/1995/41/regulation/3))
[^c16397181]: [S. 167B(3)(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167B/3/4) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 32](https://www.legislation.gov.uk/nisr/1995/35/regulation/32)
[^c16397201]: [S. 167C](https://www.legislation.gov.uk/ukpga/1992/7/section/167C) substituted (1.12.1999 for specified purposes and 3.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(5)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/5/b), [58](https://www.legislation.gov.uk/nisi/1999/3147/article/58); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/a)
[^c16397211]: [S. 167D](https://www.legislation.gov.uk/ukpga/1992/7/section/167D) modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(7)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/7)
[^c16397221]: [Ss. 167D-167G](https://www.legislation.gov.uk/ukpga/1992/7/section/167D) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [ss. 6](https://www.legislation.gov.uk/nisi/1994/1898/section/6), [8](https://www.legislation.gov.uk/nisi/1994/1898/section/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397241]: [Ss. 167D-167G](https://www.legislation.gov.uk/ukpga/1992/7/section/167D) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 6](https://www.legislation.gov.uk/nisi/1994/1898/article/6), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397251]: Words in [s. 167E(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167E/2) substituted (6.9.1999 for specified purposes, otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 57](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/57); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18))
[^c16397261]: [Ss. 167D-167G](https://www.legislation.gov.uk/ukpga/1992/7/section/167D) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 6](https://www.legislation.gov.uk/nisi/1994/1898/article/6), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397271]: [Ss. 167D-167G](https://www.legislation.gov.uk/ukpga/1992/7/section/167D) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 6](https://www.legislation.gov.uk/nisi/1994/1898/article/6), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397371]: [1975 c.15](https://www.legislation.gov.uk/ukpga/1975/15).
[^c16397381]: [S.I. 1986/1888 (N.I. 18)](https://www.legislation.gov.uk/nisi/1986/1888).
[^c16397391]: [1992 c. 8](https://www.legislation.gov.uk/ukpga/1992/8).
[^c16397401]: [1992 c. 9](https://www.legislation.gov.uk/ukpga/1992/9).
[^c16397411]: [1992 c. 5](https://www.legislation.gov.uk/ukpga/1992/5).
[^c16397421]: [1992 c. 4](https://www.legislation.gov.uk/ukpga/1992/4).
[^c16397431]: [1975 c. 17](https://www.legislation.gov.uk/ukpga/1975/17).
[^c16397441]: [S. 170](https://www.legislation.gov.uk/ukpga/1992/7/section/170): 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. 35](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/35) (commenced on 7.2.1994 by [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)) it is provided that the definition of "the Pensions Act" [as reproduced here] shall be inserted before the definition of "the Pensions Order" in s. 174 of this Act. By [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 165](https://www.legislation.gov.uk/nisi/1995/3213/article/165), [168](https://www.legislation.gov.uk/nisi/1995/3213/article/168), [Sch. 4](https://www.legislation.gov.uk/nisi/1995/3213/schedule/4), [para. 15](https://www.legislation.gov.uk/nisi/1995/3213/paragraph/15), [Sch. 5](https://www.legislation.gov.uk/nisi/1995/3213/schedule/5), [Pt.IV](https://www.legislation.gov.uk/nisi/1995/3213/part/IV) (commenced on 19.12.1995 by [S.R. 1995/477](https://www.legislation.gov.uk/nisr/1995/477), [art. 2(a)](https://www.legislation.gov.uk/nisr/1995/477/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1995/477/schedule/part/I)), Sch. 7 para. 35 of the 1993 Act is repealed and by art. 165, Sch. 4, para. 2 of that 1995 S.I. (also commenced on 19.12.1995 by [S.R. 1995/477](https://www.legislation.gov.uk/nisr/1995/477), [art. 2(a)](https://www.legislation.gov.uk/nisr/1995/477/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1995/477/schedule/part/I)) the same definition of "the Pensions Act" is inserted in s. 170 of this Act
[^c16397451]: [S.I. 1975/1503 (N.I. 15)](https://www.legislation.gov.uk/nisi/1975/1503).
[^c16397461]: [1954 c. 33 (N.I.)](https://www.legislation.gov.uk/apni/1954/33).
[^c16397641]: S. 171(1) modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/4), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 22(a)](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/22/a)
[^c16397651]: S. 171(2) applied (1.1.2000 for specified purposes and 3.4.2000 otherwise) by [1999 c. 33](https://www.legislation.gov.uk/ukpga/1999/33), [s. 115(8)](https://www.legislation.gov.uk/ukpga/1999/33/section/115/8); [S.I. 1999/3190](https://www.legislation.gov.uk/uksi/1999/3190), [art. 2](https://www.legislation.gov.uk/uksi/1999/3190/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1999/3190/schedule); [S.I. 2000/464](https://www.legislation.gov.uk/uksi/2000/464), [art. 2](https://www.legislation.gov.uk/uksi/2000/464/article/2), [Sch. 1](https://www.legislation.gov.uk/uksi/2000/464/schedule/1)
[^c16397661]: S. 171(2) modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/4), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 29](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/29)
[^c16397671]: Words in s. 171(2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 28(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/28/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16397681]: [S.I. 1979/1573 (N.I. 12)](https://www.legislation.gov.uk/nisi/1979/1573).
[^c16397691]: S. 171(3)(4) applied (23.3.1994) by [S.I. 1994/766 (N.I. 5)](https://www.legislation.gov.uk/nisi/1994/766), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1994/766/article/1/2), [4(2)](https://www.legislation.gov.uk/nisi/1994/766/article/4/2) (with [art. 4(6)](https://www.legislation.gov.uk/nisi/1994/766/article/4/6)) S. 171(3)(4) applied (21.11.1994) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 6(11)](https://www.legislation.gov.uk/nisi/1994/1898/article/6/11), [14(3)](https://www.legislation.gov.uk/nisi/1994/1898/article/14/3); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(a)](https://www.legislation.gov.uk/nisr/1994/450/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/I)
[^c16397711]: Words in s. 171(5) inserted (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. 36](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/36); [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)
[^c16397721]: Words in s. 171(5) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 36](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/36), [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)
[^c16397731]: S. 171(6A) inserted (retrospectively) by [S.I. 1993/1579 (N.I. 8)](https://www.legislation.gov.uk/nisi/1993/1579), [art. 3(3)(4)](https://www.legislation.gov.uk/nisi/1993/1579/article/3/3/4)
[^c16397741]: S. 171(6A): transfer of functions (1.12.1999) by [S.R. 1999/481](https://www.legislation.gov.uk/nisr/1999/481), [art. 6(b)](https://www.legislation.gov.uk/nisr/1999/481/article/6/b), [Sch. 4 Pt. II](https://www.legislation.gov.uk/nisr/1999/481/schedule/4/part/II)
[^c16397751]: S. 171(10) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 28(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/28/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16397761]: Words in s. 171(11) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 28(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/28/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399251]: Words in s. 172(2)(a) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 29(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/2/b), [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))
[^c16399261]: Words in s. 172(2)(a) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 29(2)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/2/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399271]: Words in s. 172(2)(a) inserted (3.11.2000) 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. 24](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/24); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(6)](https://www.legislation.gov.uk/nisr/2000/332/article/2/6)
[^c16399311]: Words in s. 172(2)(c) inserted (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. 37(b)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/37/b); [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)
[^c16399321]: Words in s. 172(2)(c) inserted (12.1.2000 and 2.4.2000 for specified purposes and otherwise prosp.) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 Pt. VI para. 30](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/part/VI/paragraph/30); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/b)
[^c16399341]: Words in s. 172(2)(c) substituted (11.11.1999) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [ss. 81](https://www.legislation.gov.uk/ukpga/1999/30/section/81), [89(4)(d)](https://www.legislation.gov.uk/ukpga/1999/30/section/89/4/d), [Sch. 11 para. 11](https://www.legislation.gov.uk/ukpga/1999/30/schedule/11/paragraph/11)
[^c16399361]: Words in s. 172(2)(c) substituted (23.3.1994) by [S.I. 1994/766 (N.I. 5)](https://www.legislation.gov.uk/nisi/1994/766), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1994/766/article/1/2), [5(2)](https://www.legislation.gov.uk/nisi/1994/766/article/5/2) (with [art. 4(6)](https://www.legislation.gov.uk/nisi/1994/766/article/4/6))
[^c16399371]: Words in s. 172(2)(c) ceased to have effect (24.3.1999 for specified purposes and 1.4.1999 otherwise) by virtue of [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 18](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/18) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399381]: S. 172(3)(a) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 29(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/3), [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))
[^c16399391]: Words in s. 172(3)(b) omitted (6.4.1995) by virtue of [S.R. 1995/69](https://www.legislation.gov.uk/nisr/1995/69), [art. 6(1)(a)(iii)](https://www.legislation.gov.uk/nisr/1995/69/article/6/1/a/iii)
[^c16399411]: S. 172(4) applied (1.1.2000 for specified purposes and 3.4.2000 otherwise) by [1999 c. 33](https://www.legislation.gov.uk/ukpga/1999/33), [s. 115(8)](https://www.legislation.gov.uk/ukpga/1999/33/section/115/8); [S.I. 1999/3190](https://www.legislation.gov.uk/uksi/1999/3190), [art. 2](https://www.legislation.gov.uk/uksi/1999/3190/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1999/3190/schedule); [S.I. 2000/464](https://www.legislation.gov.uk/uksi/2000/464), [art. 2](https://www.legislation.gov.uk/uksi/2000/464/article/2), [Sch. 1](https://www.legislation.gov.uk/uksi/2000/464/schedule/1)
[^c16399421]: Words in s. 172(4) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(15)(a)](https://www.legislation.gov.uk/nia/2000/4/section/33/15/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16399431]: S. 172(4A) 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(15)(b)](https://www.legislation.gov.uk/nia/2000/4/section/33/15/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16399441]: [1954 c. 33 (N.I.)](https://www.legislation.gov.uk/apni/1954/33).
[^c16399451]: S. 172(8) repealed (2.12.1999) by [S.I. 1999/663](https://www.legislation.gov.uk/uksi/1999/663), [arts. 1(2)](https://www.legislation.gov.uk/uksi/1999/663/article/1/2), [2(2)](https://www.legislation.gov.uk/uksi/1999/663/article/2/2), [Sch. 2](https://www.legislation.gov.uk/uksi/1999/663/schedule/2); [S.I. 1999/3208](https://www.legislation.gov.uk/uksi/1999/3208), [art. 2](https://www.legislation.gov.uk/uksi/1999/3208/article/2)
[^c16399461]: S. 172(9) modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/4), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 20(e)](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/20/e)
[^c16399471]: Words in s. 172(9) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 29(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399481]: Words in s. 172(9) 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. 29(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399491]: S. 172(11A)(11B) 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. 29(5)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/5) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399501]: [1954 c. 33 (N.I.)](https://www.legislation.gov.uk/apni/1954/33).
[^c16399521]: Words in heading to Sch. 1 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(1)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/1); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(d)](https://www.legislation.gov.uk/nisr/1998/312/article/2/d), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/III)
[^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)
[^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))
[^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)
[^c16400261]: [Sch. 1 para. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/2) repealed (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [ss. 81(1)](https://www.legislation.gov.uk/ukpga/2000/19/section/81/1), [85](https://www.legislation.gov.uk/ukpga/2000/19/section/85), [Sch. 9 Pt. VIII(2)](https://www.legislation.gov.uk/ukpga/2000/19/schedule/9/part/VIII/2), Note 1
[^c16400271]: Words in [Sch. 1 para. 3(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/3) substituted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 52(a)](https://www.legislation.gov.uk/nisi/1998/1506/article/52/a); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16400281]: [Sch. 1 para. 3(4)(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/4/5) added (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 52(b)](https://www.legislation.gov.uk/nisi/1998/1506/article/52/b); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16400291]: [Sch. 1 para. 3(6)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/6) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 32](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/32) (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))
[^c16400301]: [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1) paras. 3A, 3B and cross-headings inserted (28.7.2000) by [Child Support, Pensions and Social Security Act 2000 (c. 19)](https://www.legislation.gov.uk/ukpga/2000/19), [ss. 81(2)](https://www.legislation.gov.uk/ukpga/2000/19/section/81/2)
[^c16400341]: [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671).
[^c16400381]: Words in [Sch. 1 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/4) 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. 33](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/33) (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))
[^c16400391]: Words in [Sch. 1 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/4) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 19](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/19) (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))
[^c16400421]: Cross-heading substituted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(6)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/6); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16400461]: [Sch. 1 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5) substituted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(6)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/6); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16400471]: Words in [Sch. 1 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5) 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. 33](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/33) (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))
[^c16400481]: Words in [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5/b) substituted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 78(4)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/4)
[^c16400491]: Cross-heading inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 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(7)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/7); [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)
[^c16400511]: [Sch. 1 para. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5A) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 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(7)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/7); [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)
[^c16400521]: Words in [Sch. 1 para. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5A) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 33](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/33) (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))
[^c16401271]: Word in Sch. 1 para. 6(1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 34(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/34/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401281]: Sch. 1 para. 6(1)(a) substituted (9.9.1998 for the purpose only of making regulations or orders 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. 58(8)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/8); [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)
[^c16401291]: Words in Sch. 1 para. 6(2) substituted (9.9.1998 for the purpose only of making regulations or orders 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. 58(9)(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/9/a); [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)
[^c16401301]: Words in Sch. 1 para. 6(2)(b) ceased to have effect (9.9.1998 for the purpose only of making regulations or orders and 6.4.1999 otherwise) and repealed (6.4.1999) by virtue of [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1/2), [Sch. 6 para. 58(9)(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/9/b), [Sch. 7](https://www.legislation.gov.uk/nisi/1998/1506/schedule/7); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)(d)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b/d), [Sch. Pts. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II), [III](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/III)
[^c16401311]: Sch. 1 para. 6(3)(a) applied (19.4.1993) by [S.R. 1979/186](https://www.legislation.gov.uk/nisr/1979/186), [regs. 28A(1)](https://www.legislation.gov.uk/nisr/1979/186/regulation/28A/1), [28B(1)](https://www.legislation.gov.uk/nisr/1979/186/regulation/28B/1) (as inserted (19.4.1993) by [S.R. 1993/130](https://www.legislation.gov.uk/nisr/1993/130), [reg. 2](https://www.legislation.gov.uk/nisr/1993/130/regulation/2))
[^c16401321]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c16401331]: Sch. 1 para. 6(4) substituted (26.3.1999 for specified purposes and 6.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/7) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(d)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/d), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [3](https://www.legislation.gov.uk/nisr/1999/149/schedule/3) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401341]: Sch. 1 para. 6(4A) inserted (9.9.1998 for the purpose only of making regulations or orders 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. 58(11)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/11); [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)
[^c16401351]: Words in Sch. 1 para. 6(4A) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 3](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401361]: Words in Sch. 1 para. 6(5) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 20(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/20/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401381]: Words in Sch. 1 para. 6(5) 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(6)(a)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/86/6/a); [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)
[^c16401391]: Words in Sch. 1 para. 6(6) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 20(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/20/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401401]: Words in Sch. 1 para. 6(6) inserted (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(6)(b)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/86/6/b); [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)
[^c16401411]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16401421]: Words in Sch. 1 para. 6(7) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 20(c)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/20/c) (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))
[^c16401441]: Sch. 1 para. 6(8) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 34(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/34/2), [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))
[^c16401841]: Words in Sch. 1 para. 7(1) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 21(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/21/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401871]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16401881]: Words in Sch. 1 para. 7(2) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 21(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/21/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401891]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16401901]: Words in Sch. 1 para. 7(2)(b) substituted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 80(2)](https://www.legislation.gov.uk/ukpga/2000/19/section/80/2)
[^c16401911]: Words in Sch. 1 para. 7(3) substituted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 53(1)(a)](https://www.legislation.gov.uk/nisi/1998/1506/article/53/1/a); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(d)](https://www.legislation.gov.uk/nisr/1999/102/article/2/d), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/III)
[^c16401921]: Words in Sch. 1 para. 7(3) substituted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 53(1)(b)](https://www.legislation.gov.uk/nisi/1998/1506/article/53/1/b); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(d)](https://www.legislation.gov.uk/nisr/1999/102/article/2/d), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/III)
[^c16401931]: Words in Sch. 1 para. 7(6) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 35(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/35/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401941]: Sch. 1 para. 7(7) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 35(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/35/3), [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))
[^c16401951]: Words in Sch. 1 para. 7(8) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 35(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/35/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401961]: Words in Sch. 1 para. 7(11)(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(12)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/12); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(d)](https://www.legislation.gov.uk/nisr/1998/312/article/2/d), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/III)
[^c16401971]: Sch. 1 para. 7(12) substituted (26.3.1999 for specified purposes and 6.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 8](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/8) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(d)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/d), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [3](https://www.legislation.gov.uk/nisr/1999/149/schedule/3) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402041]: [Sch. 1 para. 7A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A) inserted (10.3.1999 for specified purposes and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 53(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/53/2); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/102/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/II)
[^c16402051]: Word in [Sch. 1 para. 7A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A/2) inserted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 4(2)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/4/2/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402061]: Words in [Sch. 1 para. 7A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A/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. 36](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/36) (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))
[^c16402071]: Words in [Sch. 1 para. 7A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A/2) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 4(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/4/2/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402081]: Words in [Sch. 1 para. 7A(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A/3/b) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 4(3)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/4/3/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402091]: Words in [Sch. 1 para. 7A(3)(e)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A/3/e) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 4(3)(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/4/3/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402131]: [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1) para. 7B and cross-heading inserted (10.3.1999 for specified purposes and 6.4.1999 otherwise) by [The Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))](https://www.legislation.gov.uk/nisi/1998/1506), [art. 54](https://www.legislation.gov.uk/nisi/1998/1506/article/54); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/102/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/II)
[^c16402141]: [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1): words in cross-heading preceding para. 7B substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 5(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402481]: Words in Sch. 1 para. 7B(1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 37](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/37) (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))
[^c16402491]: Words in Sch. 1 para. 7B(1) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 5(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402501]: Words in Sch. 1 para. 7B(2) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 5(4)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/4/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402531]: Sch. 1 para. 7B(2)(e) substituted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 80(3)](https://www.legislation.gov.uk/ukpga/2000/19/section/80/3)
[^c16402541]: Sch. 1 para. 7B(4)(6) repealed (26.3.1999 for specified purposes only and wholly repealed 1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2/3), [Sch. 8 para. 5(5)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/5), [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(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402551]: Words in Sch. 1 para. 7B(5)(b) repealed (26.3.1999 for specified purposes only and wholly repealed 1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2/3), [Sch. 8 para. 5(6)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/6/a), [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(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402561]: Words in Sch. 1 para. 7B(5)(b) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 5(6)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/6/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402571]: Words in Sch. 1 para. 7B(5)(e) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 5(6)(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/6/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402581]: Sch. 1 para. 7B(5A) inserted (28.7.2000) by [Child Support, Pensions and Social Security Act 2000 (c. 19)](https://www.legislation.gov.uk/ukpga/2000/19), [s. 80(4)](https://www.legislation.gov.uk/ukpga/2000/19/section/80/4)
[^c16402591]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16402641]: [Sch. 1 para. 7BA](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7BA) inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 80(5)](https://www.legislation.gov.uk/ukpga/2000/19/section/80/5)
[^c16402661]: [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1): cross-heading and para. 7C inserted (*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [55](https://www.legislation.gov.uk/nisi/1998/1506/article/55) (which inserting article was repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [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)))
[^c16402681]: [Sch. 1 para. 7C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7C) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2/3), [Sch. 8 para. 6](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/6), [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))
[^c16403631]: Words in [Sch. 1 para. 8(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 38(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/38/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16403641]: Words in [Sch. 1 para. 8(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/b) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 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(14)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/14); [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)
[^c16403651]: [Sch. 1 para. 8(1)(ca)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/ca) inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 81(4)](https://www.legislation.gov.uk/ukpga/2000/19/section/81/4)
[^c16403661]: Words in [Sch. 1 para. 8(1)(g)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/g) substituted (6.4.1997) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [art. 147](https://www.legislation.gov.uk/nisi/1995/3213/article/147), [Sch. 3 para. 11](https://www.legislation.gov.uk/nisi/1995/3213/schedule/3/paragraph/11); [S.R. 1997/192](https://www.legislation.gov.uk/nisr/1997/192), [art. 2](https://www.legislation.gov.uk/nisr/1997/192/article/2) (with transitional adaptations, modification and savings in [arts. 3-13](https://www.legislation.gov.uk/nisr/1997/192/article/3))
[^c16403671]: [Sch. 1 para. 8(1)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/i) repealed (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 85](https://www.legislation.gov.uk/ukpga/2000/19/section/85), [Sch. 9 Pt. VIII(2)](https://www.legislation.gov.uk/ukpga/2000/19/schedule/9/part/VIII/2), Note 1
[^c16403681]: [Sch. 1 para. 8(1)(ia)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/ia) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by virtue of [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(14)(15)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/14/15); [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)
[^c16403691]: Words in [Sch. 1 para. 8(1)(ia)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/ia) inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 78(5)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/5)
[^c16403701]: Words in [Sch. 1 para. 8(1)(l)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/l/i) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by virtue of [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(16)(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/16/a); [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)
[^c16403711]: Words in [Sch. 1 para. 8(1)(l)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/l/ii) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by virtue of [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(16)(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/16/b); [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)
[^c16403721]: [Sch. 1 para. 8(1)(l)(iia)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/l/iia) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by virtue of [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(16)(c)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/16/c); [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)
[^c16403731]: Words in [Sch. 1 para. 8(1)(l)(iii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/l/iii) substituted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by virtue of [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(16)(d)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/16/d); [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)
[^c16403741]: [Sch. 1 para. 8(1)(p)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/p) repealed (1.7.1997) by [S.I. 1997/1182 (N.I. 11)](https://www.legislation.gov.uk/nisi/1997/1182), [art. 19(2)](https://www.legislation.gov.uk/nisi/1997/1182/article/19/2), [Sch. 2](https://www.legislation.gov.uk/nisi/1997/1182/schedule/2); [S.R. 1997/316](https://www.legislation.gov.uk/nisr/1997/316), [art. 2](https://www.legislation.gov.uk/nisr/1997/316/article/2), [Sch.](https://www.legislation.gov.uk/nisr/1997/316/schedule)
[^c16403751]: [Sch. 1 para. 8(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1A) 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. 38(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/38/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16403761]: Words in [Sch. 1 para. 8(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1A) inserted (11.11.1999) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [ss. 81](https://www.legislation.gov.uk/ukpga/1999/30/section/81), [89(4)(d)](https://www.legislation.gov.uk/ukpga/1999/30/section/89/4/d), [Sch. 11 para. 12](https://www.legislation.gov.uk/ukpga/1999/30/schedule/11/paragraph/12)
[^c16403771]: [Sch. 1 para. 8(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/2/3) repealed (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 88](https://www.legislation.gov.uk/ukpga/1999/30/section/88), [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(e)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/e)
[^c16403791]: Words in [Sch. 1 para. 9](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/9) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 39](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/39) (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))
[^c16403851]: Words in [Sch. 1 para. 10(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/10/1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 40](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/40) (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))
[^c16403861]: Words in [Sch. 1 para. 10(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/10/2) substituted (1.1.1994) by [Friendly Societies Act 1992 (c. 40)](https://www.legislation.gov.uk/ukpga/1992/40), [s. 120(1)](https://www.legislation.gov.uk/ukpga/1992/40/section/120/1), [Sch. 21 Pt. I para. 19(1)(a)(b)](https://www.legislation.gov.uk/ukpga/1992/40/schedule/21/part/I/paragraph/19/1/a/b); [S.I. 1993/3226](https://www.legislation.gov.uk/uksi/1993/3226), [art. 2(1)](https://www.legislation.gov.uk/uksi/1993/3226/article/2/1), [Sch. 2](https://www.legislation.gov.uk/uksi/1993/3226/schedule/2)
[^c16403881]: [Sch. 1 para. 10(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/10/3) substituted (1.1.1994) by [Friendly Societies Act 1992 (c. 40)](https://www.legislation.gov.uk/ukpga/1992/40), [s. 120(1)](https://www.legislation.gov.uk/ukpga/1992/40/section/120/1), [Sch. 21 Pt. I para. 19(2)](https://www.legislation.gov.uk/ukpga/1992/40/schedule/21/part/I/paragraph/19/2); [S.I. 1993/3226](https://www.legislation.gov.uk/uksi/1993/3226), [art. 2(1)](https://www.legislation.gov.uk/uksi/1993/3226/article/2/1), [Sch. 2](https://www.legislation.gov.uk/uksi/1993/3226/schedule/2)
[^c16403911]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c16403921]: [Sch. 2 para. 1(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/1/b) repealed (with effect as mentioned in s. 579(1) of the repealing Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [ss. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 2 para. 76(1)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/76/1), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c16403961]: [Sch. 2 para. 3(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1/b) repealed (8.9.1998) by [1998 c. 14](https://www.legislation.gov.uk/ukpga/1998/14), [ss. 59(3)](https://www.legislation.gov.uk/ukpga/1998/14/section/59/3), [86(2)](https://www.legislation.gov.uk/ukpga/1998/14/section/86/2), [Sch. 8](https://www.legislation.gov.uk/ukpga/1998/14/schedule/8); [S.I. 1998/2209](https://www.legislation.gov.uk/uksi/1998/2209), [art. 2(a)](https://www.legislation.gov.uk/uksi/1998/2209/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/uksi/1998/2209/schedule/part/I) (subject to saving in [art. 3](https://www.legislation.gov.uk/uksi/1998/2209/article/3))
[^c16403971]: Words in [Sch. 2 para. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2) repealed (29.4.1996 with effect in relation to the year 1996-97 and subsequent years of assessment) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [ss. 147(2)(b)(3)](https://www.legislation.gov.uk/ukpga/1996/8/section/147/2/b/3), [205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(15)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/15) Note
[^c16403981]: Words in [Sch. 2 para. 4(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/4/2) substituted (8.9.1998) by [1998 c. 14](https://www.legislation.gov.uk/ukpga/1998/14), [s. 59(4)](https://www.legislation.gov.uk/ukpga/1998/14/section/59/4); [S.I. 1998/2209](https://www.legislation.gov.uk/uksi/1998/2209), [art. 2(a)](https://www.legislation.gov.uk/uksi/1998/2209/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/uksi/1998/2209/schedule/part/I) (subject to saving in [art. 3](https://www.legislation.gov.uk/uksi/1998/2209/article/3))
[^c16404071]: Words in [Sch. 2 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/6/1) substituted (8.9.1998) by [1998 c. 14](https://www.legislation.gov.uk/ukpga/1998/14), [s. 59(5)(a)](https://www.legislation.gov.uk/ukpga/1998/14/section/59/5/a); [S.I. 1998/2209](https://www.legislation.gov.uk/uksi/1998/2209), [art. 2(a)](https://www.legislation.gov.uk/uksi/1998/2209/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/uksi/1998/2209/schedule/part/I) (subject to saving in [art. 3](https://www.legislation.gov.uk/uksi/1998/2209/article/3))
[^c16404081]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16404091]: Words in [Sch. 2 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/6/1) substituted (8.9.1998) by [1998 c. 14](https://www.legislation.gov.uk/ukpga/1998/14), [s. 59(5)(b)](https://www.legislation.gov.uk/ukpga/1998/14/section/59/5/b); [S.I. 1998/2209](https://www.legislation.gov.uk/uksi/1998/2209), [art. 2(a)](https://www.legislation.gov.uk/uksi/1998/2209/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/uksi/1998/2209/schedule/part/I) (subject to saving in [art. 3](https://www.legislation.gov.uk/uksi/1998/2209/article/3))
[^c16404101]: [Sch. 2 para. 6(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/6/2) repealed and superseded (1.4.1999) by [1999 c. 2](https://www.legislation.gov.uk/ukpga/1999/2), [ss. 3(1)(6)](https://www.legislation.gov.uk/ukpga/1999/2/section/3/1/6), [26(3)](https://www.legislation.gov.uk/ukpga/1999/2/section/26/3), [Sch. 10 Pt. I](https://www.legislation.gov.uk/ukpga/1999/2/schedule/10/part/I); [S.I. 1999/527](https://www.legislation.gov.uk/uksi/1999/527), [art. 2(b)](https://www.legislation.gov.uk/uksi/1999/527/article/2/b), [Sch. 2](https://www.legislation.gov.uk/uksi/1999/527/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/uksi/1999/527/article/3))
[^c16404111]: Words in [Sch. 2 para. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/8) substituted (4.3.1999 for specified purposes and 1.4.1999 otherwise) by [1999 c. 2](https://www.legislation.gov.uk/ukpga/1999/2), [s. 18](https://www.legislation.gov.uk/ukpga/1999/2/section/18), [Sch. 7 para. 17](https://www.legislation.gov.uk/ukpga/1999/2/schedule/7/paragraph/17); [S.I. 1999/527](https://www.legislation.gov.uk/uksi/1999/527), [art. 2(a)(b)](https://www.legislation.gov.uk/uksi/1999/527/article/2/a/b), [Schs. 1](https://www.legislation.gov.uk/uksi/1999/527/schedule/1), [2](https://www.legislation.gov.uk/uksi/1999/527/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/uksi/1999/527/article/3))
[^c16404121]: [Sch. 3 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/1) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c16404131]: Cross-heading substituted (13.4.1995) by virtue of [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 3(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/3/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16404181]: [Sch. 3 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 14(1)](https://www.legislation.gov.uk/nisr/1995/35/regulation/14/1)
[^c16404191]: Words in [Sch. 3 para. 2(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/1) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 3(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/3/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16404201]: [Sch. 3 para. 2(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/2/a) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 59(2)](https://www.legislation.gov.uk/nisi/1999/3147/article/59/2); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(a)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/a/4/5)
[^c16404211]: Words in [Sch. 3 para. 2(6)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/6/b) 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. 38(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/38/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16404221]: [Sch. 3 para. 2(7)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/7) added (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 5(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/5/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16404231]: Words in [Sch. 3 para. 2(7)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/7) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 59(3)](https://www.legislation.gov.uk/nisi/1999/3147/article/59/3); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(a)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/a/4/5)
[^c16404241]: [Sch. 3 para. 2(8)(9)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/8/9) added (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 59(4)](https://www.legislation.gov.uk/nisi/1999/3147/article/59/4); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(a)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/a/4/5)
[^c16404261]: [Sch. 3 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/3) repealed (2.4.2000 for specified purposes and otherwise*prosp.*) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. V](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/V); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(c)(i)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/c/i)
[^c16404271]: Words in [Sch. 3 para. 3(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/3/1/a) substituted (with effect in any case where the expected week of confinement begins on or after 16.10.1994) by [S.R. 1994/176](https://www.legislation.gov.uk/nisr/1994/176), [regs. 1(2)](https://www.legislation.gov.uk/nisr/1994/176/regulation/1/2), [2(4)](https://www.legislation.gov.uk/nisr/1994/176/regulation/2/4)
[^c16404301]: [Sch. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3): words in cross-heading preceding para. 5 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)
[^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)
[^c16404431]: Words in [Sch. 3 para. 5(6)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/6) 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. 38(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/38/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16404441]: Words in [Sch. 3 para. 5(7)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/7/a) repealed (16.12.1995 with effect in relation to any person attaining pensionable age on or after 6.4.2010) 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), [168](https://www.legislation.gov.uk/nisi/1995/3213/article/168), [Sch. 2 Pt. II para. 4](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/4), [Sch. 5 Pt. II](https://www.legislation.gov.uk/nisi/1995/3213/schedule/5/part/II)
[^c16404451]: [Sch. 3 para. 5(7A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/7A) inserted (8.1.2001) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 36](https://www.legislation.gov.uk/nia/2000/4/section/36); [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 2(d)](https://www.legislation.gov.uk/nisr/2000/374/article/2/d)
[^c16404461]: Words in [Sch. 3 para. 5(8)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/8) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [131(5)](https://www.legislation.gov.uk/nisi/1995/3213/article/131/5)
[^c16404491]: Words in [Sch. 3 para. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/8) 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. 38(4)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/38/4) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16405501]: Sch. 4A inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(3)](https://www.legislation.gov.uk/nia/2000/4/section/30/3), [Sch. 4](https://www.legislation.gov.uk/nia/2000/4/schedule/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)
[^c16405521]: Sch. 5 modified (temp. from 1.12.1999 until 5.10.2002) by [The Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(4)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/4/b), [49(7)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/49/7/b) (the temp. modification lapsing on the coming into operation of [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441))
[^c16405551]: Words in Sch. 5 para. 2(6) 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. 36(a)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/36/a); [S.R. 1995/17](https://www.legislation.gov.uk/nisr/1995/17), [art. 2](https://www.legislation.gov.uk/nisr/1995/17/article/2)
[^c16405661]: Sch. 5 paras. 4-7 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)
[^c16405681]: Sch. 5 para. 4(1) modified (16.12.1995) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1](https://www.legislation.gov.uk/nisi/1995/3213/article/1), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 para. 18(14)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/paragraph/18/14)
[^c16405691]: Words in Sch. 5 para. 4(3) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(a)(2)(c)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/a/2/c)
[^c16405721]: Sch. 5, paras. 5, 5A, 6 substituted (16.12.1995) for Sch. 5 paras. 5 and 6 by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1](https://www.legislation.gov.uk/nisi/1995/3213/article/1), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 para. 18(15)(16)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/paragraph/18/15/16)
[^c16405731]: Sch. 5 paras. 4-7 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)
[^c16405741]: Sch. 5 para. 1 modified (13.12.1995) by [S.I. 1995/3213](https://www.legislation.gov.uk/uksi/1995/3213), [art. 123](https://www.legislation.gov.uk/uksi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(16)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/part/III/paragraph/18/16)
[^c16405751]: Sch. 5 paras. 5, 5A, 6 substituted (16.12.1995) for Sch. 5 paras. 5 and 6 by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1](https://www.legislation.gov.uk/nisi/1995/3213/article/1), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 para. 18(15)(16)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/paragraph/18/15/16)
[^c16405761]: Sch. 5 paras. 4-7 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)
[^c16405771]: Words in Sch. 5 para. 5A(2)(3) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(2)(c)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/2/c)
[^c16405861]: Sch. 5 paras. 5, 5A, 6 substituted (16.12.1995) for Sch. 5 paras. 5 and 6 by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1](https://www.legislation.gov.uk/nisi/1995/3213/article/1), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III paras. 18(15)(16)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/15/16)
[^c16405871]: Sch. 5 paras. 4-7 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)
[^c16405881]: Words in Sch. 5 para. 6(3)(4) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(2)(c)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/2/c)
[^c16405941]: Sch. 5 paras. 4-7 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)
[^c16405961]: Words in Sch. 5 para. 7(1)(a) 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 para. 40](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/paragraph/40); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16405991]: Words in Sch. 5 para. 7(2)(b) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [ss. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [186(2)](https://www.legislation.gov.uk/ukpga/1993/49/section/186/2), [Sch. 7 para. 36(d)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/36/d); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16406031]: Words in [Sch. 6 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/1) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5) (subject to saving in art. 4 of that S.R.)
[^c16406061]: [Sch. 6 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/4) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5) (subject to saving in art. 4 of that S.R.)
[^c16406071]: [Sch. 6 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/5) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5) (subject to saving in art. 4 of that S.R.)
[^c16406181]: [Sch. 7 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 42(6)(7)](https://www.legislation.gov.uk/ukpga/1993/49/section/42/6/7); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16406191]: [Sch. 7 para. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/2) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [ss. 44(2)](https://www.legislation.gov.uk/ukpga/1993/49/section/44/2); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16406201]: Words in [Sch. 7 para. 3(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/2/3) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 para. 41(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/paragraph/41/2), [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](https://www.legislation.gov.uk/nisr/1994/450/article/2)
[^c16406221]: Words in [Sch. 7 para. 3(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/3) 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. 37(a)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/37/a); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16406231]: Words in [Sch. 7 para. 3(10)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/10) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 19(2)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/19/2); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16406241]: Words in [Sch. 7 para. 3(11)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/11) 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. 37(b)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/37/b); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16406501]: [Sch. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7), [para. 11(1)](https://www.legislation.gov.uk/ukpga/1992/7/paragraph/11/1) modified (10.10.1994) by [S.R. 1986/179](https://www.legislation.gov.uk/nisr/1986/179), [reg. 12A](https://www.legislation.gov.uk/nisr/1986/179/regulation/12A) (as inserted by [S.R. 1994/347](https://www.legislation.gov.uk/nisr/1994/347), [art. 3](https://www.legislation.gov.uk/nisr/1994/347/article/3))
[^c16406511]: [S.I. 1990/1511 (N.I. 15)](https://www.legislation.gov.uk/nisi/1990/1511).
[^c16406521]: [Sch. 7 para. 11(12A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/11/12A) inserted (*temp.*) (1.7.1992) by [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 6](https://www.legislation.gov.uk/ukpga/1992/9/section/6), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 4 paras. 1](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/paragraph/1),9.
[^c16406531]: [Sch. 7 para. 12(7)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/12/7) inserted (*temp.*) (1.7.1992) by [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 6](https://www.legislation.gov.uk/ukpga/1992/9/section/6), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 4 paras. 1](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/paragraph/1),10
[^c16406581]: Sch. 7 para. 13(10) substituted (7.10.1996) by [S.I. 1995/2705](https://www.legislation.gov.uk/uksi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/uksi/1995/2705/article/40/1), [Sch. 2 para. 19(2)](https://www.legislation.gov.uk/uksi/1995/2705/schedule/2/paragraph/19/2); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c16407091]: Words in [Sch. 9 para. 1(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/b) substituted (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(1)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/1), [Sch. 5 para. 40(a)(i)](https://www.legislation.gov.uk/nisi/1998/1504/schedule/5/paragraph/40/a/i); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/25/article/2/c)
[^c16407101]: Words in [Sch. 9 para. 1(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/b) substituted (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(1)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/1), [Sch. 5 para. 40(a)(ii)](https://www.legislation.gov.uk/nisi/1998/1504/schedule/5/paragraph/40/a/ii); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/25/article/2/c)
[^c16407111]: Words in [Sch. 9 para. 1(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/c) substituted (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(1)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/1), [Sch. 5 para. 40(b)](https://www.legislation.gov.uk/nisi/1998/1504/schedule/5/paragraph/40/b); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/25/article/2/c)
[^c16407121]: Words in [Sch. 9 para. 1(1)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/d) substituted (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(1)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/1), [Sch. 5 para. 40(c)](https://www.legislation.gov.uk/nisi/1998/1504/schedule/5/paragraph/40/c); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/25/article/2/c)
[^c16407131]: [Sch. 9 para. 1(1)(e)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/e) repealed (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(2)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/2), [Sch. 6](https://www.legislation.gov.uk/nisi/1998/1504/schedule/6); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(d)](https://www.legislation.gov.uk/nisr/1999/25/article/2/d)
[^c16407141]: [Sch. 9 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/5) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5) (subject to saving in art. 4 of that S.R.)
[^c16407151]: [Sch. 11 para. 1A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/1A) inserted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 23](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/23) (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))
[^c16407271]: [Sch. 11 para. 2(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/d) substituted for Sch. 2 para. 2(d)(e) (13.4.1995) by [S.I. 1994/1898](https://www.legislation.gov.uk/uksi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/uksi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 42(2)](https://www.legislation.gov.uk/uksi/1994/1898/schedule/1/part/I/paragraph/42/2) (with [art. 15(1)](https://www.legislation.gov.uk/uksi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16407281]: [Sch. 11 para. 2(d)(iii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/d/iii) and preceding word repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5) (subject to [art. 4](https://www.legislation.gov.uk/nisr/2000/332/article/4))
[^c16407291]: Words in [Sch. 11 para. 6(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/6/2/d) repealed (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/2), [Sch. 7](https://www.legislation.gov.uk/nisi/1998/1506/schedule/7); [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. III](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/III)
[^c16407311]: Words in [Sch. 11 para. 2(g)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/g) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c16407321]: [Sch. 11 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/5) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 42(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/42/3), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16407341]: Words in [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/7/schedule/12), [para. 1](https://www.legislation.gov.uk/ukpga/1992/7/paragraph/1) repealed (7.10.1996) by [S.I.1995/2751 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2751), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2751/article/40/2), [Sch.3](https://www.legislation.gov.uk/nisi/1995/2751/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art.2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16407351]: Words in [Sch. 12 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/12/paragraph/1) inserted (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. 43(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16407361]: Cross-heading 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. 43(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16407371]: [Sch. 12 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/12/paragraph/3) 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. 43(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16407381]: [Sch. 12 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/12/paragraph/4) 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. 43(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16407391]: Cross-heading 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. 43(4)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/4) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16407401]: [Sch. 12 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/12/paragraph/5) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 43(4)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/4) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16407421]: [Sch. 13 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/13/paragraph/1) substituted (7.10.1996) by [S.I. 1995/2705](https://www.legislation.gov.uk/uksi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/uksi/1995/2705/article/40/1), [Sch. 2 para. 20](https://www.legislation.gov.uk/uksi/1995/2705/schedule/2/paragraph/20); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c16407431]: Cross-heading and para. 2 in Sch. 13 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. 44(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/44/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16407441]: [Sch. 13 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/13/paragraph/2) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 44(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/44/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c19101551]: [Sch. 11 para. 2(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/b) omitted (1.10.2002) by virtue of Fixed-term [Employees (Prevention of Less Favourable Treatment) Regulations (Northern Ireland) 2002 (S.R. 2002/298)](https://www.legislation.gov.uk/nisr/2002/298), [reg. 11](https://www.legislation.gov.uk/nisr/2002/298/regulation/11), [Sch. 2 para. 1(a)](https://www.legislation.gov.uk/nisr/2002/298/schedule/2/paragraph/1/a) (with [Sch. 2 para. 4](https://www.legislation.gov.uk/nisr/2002/298/schedule/2/paragraph/4))
[^c19101581]: [Sch. 11 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/4) omitted (1.10.2002) by virtue of Fixed-term [Employees (Prevention of Less Favourable Treatment) Regulations (Northern Ireland) 2002 (S.R. 2002/298)](https://www.legislation.gov.uk/nisr/2002/298), [reg. 11](https://www.legislation.gov.uk/nisr/2002/298/regulation/11), [Sch. 2 para. 1(b)](https://www.legislation.gov.uk/nisr/2002/298/schedule/2/paragraph/1/b) (with [Sch. 2 para. 4](https://www.legislation.gov.uk/nisr/2002/298/schedule/2/paragraph/4))
[^c19101661]: [S. 9(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/2/3) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/2/2), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2)
[^c19101681]: [S. 15(3)(3ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3/3ZA) substituted (with effect for 2003-04 and subsequent tax years) for s. 15(3) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 3(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/3/2), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2)
[^c19101711]: Words in [s. 18(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1) repealed (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 7](https://www.legislation.gov.uk/ukpga/2002/19/section/7), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/19/schedule/2)
[^c19101741]: [S. 16](https://www.legislation.gov.uk/ukpga/1992/7/section/16) repealed (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 7](https://www.legislation.gov.uk/ukpga/2002/19/section/7), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/19/schedule/2)
[^c19102691]: [S. 17(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/5) repealed (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 7](https://www.legislation.gov.uk/ukpga/2002/19/section/7), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/19/schedule/2)
[^c19102701]: Words in [s. 17(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/1) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 23(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/23/2)
[^c19102721]: Words in [s. 17(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/4) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 23(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/23/3)
[^c19102741]: In s. 121(1) definition of "primary percentage" repealed (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 7](https://www.legislation.gov.uk/ukpga/2002/19/section/7), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/19/schedule/2)
[^c19103041]: In s. 121(1) definitions of "additional Class 4 percentage" and "additional primary percentage" 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. 31(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/31/2)
[^c19103061]: In s. 121(1) definitions of "main Class 4 percentage" and "main primary percentage" 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. 31(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/31/3)
[^c19103081]: In s. 121(1) definition of "secondary percentage" 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. 31(4)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/31/4)
[^c19103101]: Words in s. 10(5) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 21](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/21)
[^c19103121]: Words in s. 10A(6) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 22](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/22)
[^c19103161]: Words in [s. 19(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/1) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 24(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/24/2)
[^c19103181]: Words in [s. 19(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/3) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 24(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/24/3)
[^c19103201]: Words in [s. 19(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/4/a) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 24(4)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/24/4)
[^c19103221]: Words in s. 21(5)(c)(i) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 25](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/25)
[^c19103331]: Words in [s. 22(1)(a)(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/1/a/2A) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 26(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/26/2)
[^c19103361]: Words in [s. 22(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/3/a) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 26(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/26/3)
[^c19103411]: Words in [s. 23(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/3/a) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 27](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/27)
[^c19103491]: Words in [s. 24(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/24/2/a) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 28](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/28)
[^c19103591]: Words in s. 44(6)(za) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/29)
[^c19103671]: Words in [s. 44A(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/1/a) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 30](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/30)
[^c19103991]: Words in [Sch. 1 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/1) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 32(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/32/3)
[^c19104081]: Words in [Sch. 3 para. 2(4)(a)(i)(5)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/4/a/i/5/a/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(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/33/2)
[^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)
[^c19104181]: Words in [Sch. 3 para. 5(4)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/4/a/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(5)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/33/5)
[^c19104331]: Pt. XIIZA (ss. 167ZA-167ZK) 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), [5](https://www.legislation.gov.uk/nisi/2002/2836/article/5); [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)
[^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)
[^c19105091]: Words in s. 1(5) substituted (8.12.2002) by [The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))](https://www.legislation.gov.uk/nisi/2002/2836), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/article/1/2), [7(3)](https://www.legislation.gov.uk/nisi/2002/2836/article/7/3); [S.R. 2002/356](https://www.legislation.gov.uk/nisr/2002/356), [art. 2(2)](https://www.legislation.gov.uk/nisr/2002/356/article/2/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/nisr/2002/356/schedule/1/part/II)
[^c16378161]: Words in s. 1(6) inserted (9.9.1998 for the purpose of making regulations and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 38(3)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/38/3); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16378181]: S. 1(7) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 2](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16378201]: S. 2(2A) substituted (11.11.1999) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [ss. 81](https://www.legislation.gov.uk/ukpga/1999/30/section/81), [89(4)(d)](https://www.legislation.gov.uk/ukpga/1999/30/section/89/4/d), [Sch. 11 para. 10](https://www.legislation.gov.uk/ukpga/1999/30/schedule/11/paragraph/10)
[^c16378251]: [S. 3](https://www.legislation.gov.uk/ukpga/1992/7/section/3) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16378261]: Words in [s. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/2) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 4](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16378271]: [S. 3(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/2A) inserted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 45](https://www.legislation.gov.uk/nisi/1998/1506/article/45); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16378281]: [S. 3(4)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/4/5) added (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 46](https://www.legislation.gov.uk/nisi/1998/1506/article/46); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16378471]: S. 4 applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16378481]: S. 4(1) modified (with effect in relation to tax year 2001-2002 and subsequent tax years) by [S.R. 1979/186](https://www.legislation.gov.uk/nisr/1979/186), [Sch. 1ZC Pt. X para. 7](https://www.legislation.gov.uk/nisr/1979/186/schedule/1ZC/part/X/paragraph/7) (as inserted by [S.I. 2001/597](https://www.legislation.gov.uk/uksi/2001/597), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2001/597/regulation/1/2), [11](https://www.legislation.gov.uk/uksi/2001/597/regulation/11), [Sch. 2](https://www.legislation.gov.uk/uksi/2001/597/schedule/2)
[^c19105171]: S. 4(1)(a)(iii)(iv) and preceding word inserted (8.12.2002) by [The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))](https://www.legislation.gov.uk/nisi/2002/2836), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/article/1/2), [17(1)](https://www.legislation.gov.uk/nisi/2002/2836/article/17/1), [Sch. 2 para. 1(1)](https://www.legislation.gov.uk/nisi/2002/2836/schedule/2/paragraph/1/1); [S.R. 2002/356](https://www.legislation.gov.uk/nisr/2002/356), [art. 2(2)](https://www.legislation.gov.uk/nisr/2002/356/article/2/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/nisr/2002/356/schedule/1/part/II)
[^c16378491]: Words in s. 4(3) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 1](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/1), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16378501]: S. 4(4) substituted (1.7.1998 for specified purposes and 9.9.1998 otherwise with effect as mentioned in art. 47(3) of the amending S.I.) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [47(1)(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/47/1/3); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I),
[^c16378511]: S. 4(6) substituted (with effect in relation to tax year 2000-2001 and subsequent tax years) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 78(3)(8)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/3/8) (with [s. 78(9)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/9))
[^c16378521]: S. 4(7) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 5](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/5) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16378531]: S. 4A inserted (22.12.1999) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 76](https://www.legislation.gov.uk/ukpga/1999/30/section/76); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 3](https://www.legislation.gov.uk/uksi/1999/3420/article/3)
[^c16378611]: [S. 5](https://www.legislation.gov.uk/ukpga/1992/7/section/5) substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 74](https://www.legislation.gov.uk/ukpga/1999/30/section/74), [Sch. 10 para. 1](https://www.legislation.gov.uk/ukpga/1999/30/schedule/10/paragraph/1); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 2](https://www.legislation.gov.uk/uksi/1999/3420/article/2)
[^c16378751]: [S. 6](https://www.legislation.gov.uk/ukpga/1992/7/section/6) substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 74](https://www.legislation.gov.uk/ukpga/1999/30/section/74), [Sch. 10 para. 2](https://www.legislation.gov.uk/ukpga/1999/30/schedule/10/paragraph/2); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 2](https://www.legislation.gov.uk/uksi/1999/3420/article/2)
[^c16378761]: Words in [s. 6(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/6/4) substituted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 81(3)](https://www.legislation.gov.uk/ukpga/2000/19/section/81/3)
[^c16378771]: [S.I. 1996/1919 (N.I. 16)](https://www.legislation.gov.uk/nisi/1996/1919).
[^c16378781]: [S. 6A](https://www.legislation.gov.uk/ukpga/1992/7/section/6A) inserted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 74](https://www.legislation.gov.uk/ukpga/1999/30/section/74), [Sch. 10 para. 3](https://www.legislation.gov.uk/ukpga/1999/30/schedule/10/paragraph/3); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 2](https://www.legislation.gov.uk/uksi/1999/3420/article/2)
[^c16378791]: [S. 6A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/6A/2) modified (6.4.2000) by [S.I. 2000/748](https://www.legislation.gov.uk/uksi/2000/748), [regs. 3-6](https://www.legislation.gov.uk/uksi/2000/748/regulation/3)
[^c16378801]: Word in s. 7(2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 8(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/8/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16378811]: S. 7(3) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 8(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/8/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c19105371]: Words in [s. 170](https://www.legislation.gov.uk/ukpga/1992/7/section/170) in definition of "the Department" inserted (8.12.2002) by [The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))](https://www.legislation.gov.uk/nisi/2002/2836), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/article/1/2), [17(1)](https://www.legislation.gov.uk/nisi/2002/2836/article/17/1), [Sch. 2 para. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/schedule/2/paragraph/1/2); [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)
[^c19105451]: Words in s. 172(2)(a) inserted (8.12.2002) by [The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))](https://www.legislation.gov.uk/nisi/2002/2836), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/article/1/2), [17(1)](https://www.legislation.gov.uk/nisi/2002/2836/article/17/1), [Sch. 2 para. 1(3)](https://www.legislation.gov.uk/nisi/2002/2836/schedule/2/paragraph/1/3); [S.R. 2002/356](https://www.legislation.gov.uk/nisr/2002/356), [art. 2(2)](https://www.legislation.gov.uk/nisr/2002/356/article/2/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/nisr/2002/356/schedule/1/part/II)
[^c19105731]: Words in s. 35A(5)(c)(i) substituted (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 4(1)(b)](https://www.legislation.gov.uk/nia/2002/10/section/4/1/b), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c19105751]: S. 35A(5)(c)(i) modified (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 4(2)](https://www.legislation.gov.uk/nia/2002/10/section/4/2), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c19105991]: S. 160(4) substituted (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 3(b)](https://www.legislation.gov.uk/nia/2002/10/section/3/b), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c19106011]: Words in s. 160(9)(e) substituted (19.11.2002 for certain purposes and 24.11.2002 otherwise) for s. 160(9)(e)(i)-(iii) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 3(c)](https://www.legislation.gov.uk/nia/2002/10/section/3/c), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c19106031]: S. 160(9)(ea) inserted (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 3(d)](https://www.legislation.gov.uk/nia/2002/10/section/3/d), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c19106071]: Words in s. 160(2)(a) repealed (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 3(a)](https://www.legislation.gov.uk/nia/2002/10/section/3/a), [8(2)](https://www.legislation.gov.uk/nia/2002/10/section/8/2), [9](https://www.legislation.gov.uk/nia/2002/10/section/9), [Sch. 2](https://www.legislation.gov.uk/nia/2002/10/schedule/2); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c19106921]: [S. 162](https://www.legislation.gov.uk/ukpga/1992/7/section/162) substituted (19.11.2002 for certain purposes and 6.4.2003 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 2](https://www.legislation.gov.uk/nia/2002/10/section/2), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II) (with [art. 3(2)](https://www.legislation.gov.uk/nisr/2002/358/article/3/2))
[^c19117481]: Words in [s. 44A(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/2/b) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(i)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/i)
[^c19118281]: Words in s. 63(c) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(ii)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/ii)
[^c19118361]: Words in cross-heading preceding s. 70 substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(iii)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/iii)
[^c19118371]: Words in shoulder heading preceding s. 70 substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(iii)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/iii)
[^c19118391]: Words in [s. 70(1)(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/1/9) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(iii)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/iii)
[^c19119311]: Words in s. 146(1)(e) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(v)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/v)
[^c19120351]: [S. 70(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/1A) inserted (28.10.2002) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [3(2)](https://www.legislation.gov.uk/nisr/2002/321/article/3/2)
[^c19141721]: S. 131(1) restricted (26.3.2002) by [Personal Social Services (Preserved Rights) Act (Northern Ireland) 2002 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2002/5), [s. 3(a)](https://www.legislation.gov.uk/nia/2002/5/section/3/a)
[^c19141741]: S. 131(3)(4) repealed (8.4.2002) by [Personal Social Services (Preserved Rights) Act (Northern Ireland) 2002 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2002/5), [ss. 4](https://www.legislation.gov.uk/nia/2002/5/section/4), [7](https://www.legislation.gov.uk/nia/2002/5/section/7), [Sch.](https://www.legislation.gov.uk/nia/2002/5/schedule); [S.R. 2002/131](https://www.legislation.gov.uk/nisr/2002/131), [art. 3](https://www.legislation.gov.uk/nisr/2002/131/article/3)
[^c19153971]: [S. 18(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1A) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 3(4)](https://www.legislation.gov.uk/ukpga/2002/19/section/3/4), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2)
[^c19185471]: S. 171(3)-(5) applied (1.1.2006) by [Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11 (N.I.))](https://www.legislation.gov.uk/nia/2002/11), [ss. 6(5)](https://www.legislation.gov.uk/nia/2002/11/section/6/5), [9](https://www.legislation.gov.uk/nia/2002/11/section/9)
[^c19185501]: S. 77: functions of the Northern Ireland Department transferred (prosp.) to the Treasury by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 49(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/49/2), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) (with [s. 54(1)(3)(4)(6)(8)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/1/3/4/6/8))
[^c19419011]: [S. 8](https://www.legislation.gov.uk/ukpga/1992/7/section/8) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 1(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/1/2), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2)
[^c16379521]: [S. 9](https://www.legislation.gov.uk/ukpga/1992/7/section/9) substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 74](https://www.legislation.gov.uk/ukpga/1999/30/section/74), [Sch. 10 para. 5](https://www.legislation.gov.uk/ukpga/1999/30/schedule/10/paragraph/5); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 2](https://www.legislation.gov.uk/uksi/1999/3420/article/2)
[^c19101661]: [S. 9(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/2/3) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/2/2), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2)
[^c16379981]: S. 10 substituted (28.7.2000) by [Child Support, Pensions and Social Security Act 2000 (c. 19)](https://www.legislation.gov.uk/ukpga/2000/19), [s. 78(2)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/2)
[^c19103101]: Words in s. 10(5) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 21](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/21)
[^c16380031]: Ss. 10ZA, 10ZB inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 79(1)](https://www.legislation.gov.uk/ukpga/2000/19/section/79/1)
[^c16380051]: Ss. 10ZA, 10ZB inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 79(1)](https://www.legislation.gov.uk/ukpga/2000/19/section/79/1)
[^c16380121]: S. 10A and preceding cross-heading inserted (9.9.1998 for the purpose only of making regulations or orders and otherwise 6.4.1999) by [The Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))](https://www.legislation.gov.uk/nisi/1998/1506), [art. 50](https://www.legislation.gov.uk/nisi/1998/1506/article/50); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16380131]: S. 10A(6) substituted (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 78](https://www.legislation.gov.uk/ukpga/1999/30/section/78); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(a)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/a)
[^c19103121]: Words in s. 10A(6) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 22](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/22)
[^c16380141]: Words in s. 10A(7) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 12](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/12) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16380431]: Words in [s. 12(4)(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/4/6) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 14](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/14) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16380641]: Words in s. 13(1)(3)(7) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 15](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/15) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16380701]: [S. 14(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/14/4) added (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 41](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/41); [S.R. 1999/72](https://www.legislation.gov.uk/nisr/1999/72), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1999/72/schedule)
[^c16380711]: [S. 14(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/14/5) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 16](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/16) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c19101681]: [S. 15(3)(3ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3/3ZA) substituted (with effect for 2003-04 and subsequent tax years) for s. 15(3) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 3(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/3/2), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2)
[^c16381091]: [S. 15(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3A) inserted (6.4.2001) by [2000 c. 12](https://www.legislation.gov.uk/ukpga/2000/12), [s. 13](https://www.legislation.gov.uk/ukpga/2000/12/section/13); [S.I. 2000/3316](https://www.legislation.gov.uk/uksi/2000/3316), [art. 2](https://www.legislation.gov.uk/uksi/2000/3316/article/2)
[^c19101741]: [S. 16](https://www.legislation.gov.uk/ukpga/1992/7/section/16) repealed (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 7](https://www.legislation.gov.uk/ukpga/2002/19/section/7), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/19/schedule/2)
[^c16381151]: Words in [s. 17(1)(3)(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/1/3/4) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 17(2)(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/17/2/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c19102701]: Words in [s. 17(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/1) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 23(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/23/2)
[^c16381161]: Words in [s. 17(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/1) repealed (omitted 24.3.1999 for specified purposes only and wholly repealed 1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 7(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/7/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c19102721]: Words in [s. 17(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/4) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 23(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/23/3)
[^c16381191]: Words in [s. 17(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/4) repealed (omitted 24.3.1999 for specified purposes only and wholly repealed 1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 7(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/7/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c19102691]: [S. 17(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/5) repealed (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 7](https://www.legislation.gov.uk/ukpga/2002/19/section/7), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/19/schedule/2)
[^c16381201]: [S. 17(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/6) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 17(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/17/4), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381721]: Words in [s. 18(1)(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1/2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 18](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/18) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c19101711]: Words in [s. 18(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1) repealed (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 7](https://www.legislation.gov.uk/ukpga/2002/19/section/7), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/19/schedule/2)
[^c19153971]: [S. 18(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1A) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 3(4)](https://www.legislation.gov.uk/ukpga/2002/19/section/3/4), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2)
[^c16381781]: Words in [s. 18(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/2) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 8](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/8) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c19103161]: Words in [s. 19(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/1) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 24(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/24/2)
[^c19103181]: Words in [s. 19(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/3) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 24(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/24/3)
[^c19103201]: Words in [s. 19(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/4/a) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 24(4)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/24/4)
[^c16381801]: [S. 19(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/5A) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 19(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/19/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381811]: Words in [s. 19(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/6) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 19(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/19/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381851]: [S. 19A](https://www.legislation.gov.uk/ukpga/1992/7/section/19A) inserted (10.3.1999 for specified purposes and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 51](https://www.legislation.gov.uk/nisi/1998/1506/article/51); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/102/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/II)
[^c16381861]: Words in [s. 19A(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/19A/1/c) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 2](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381871]: [S. 19A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/19A/3) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 20](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/20) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16377781]: [Pt. I](https://www.legislation.gov.uk/ukpga/1992/7/part/I) (ss. 1-19): power to modify conferred (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 35](https://www.legislation.gov.uk/ukpga/1993/49/section/35), [Sch. 1 Pt. I para. 5(3)(d)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/1/part/I/paragraph/5/3/d); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2) [Pt. I](https://www.legislation.gov.uk/ukpga/1992/7/part/I) (ss. 1-19) amended (1.4.1999) by [1999 c. 2](https://www.legislation.gov.uk/ukpga/1999/2), [s. 3(1)(7)](https://www.legislation.gov.uk/ukpga/1999/2/section/3/1/7); [S.I. 1999/527](https://www.legislation.gov.uk/uksi/1999/527), [art. 2(b)](https://www.legislation.gov.uk/uksi/1999/527/article/2/b), [Sch. 2](https://www.legislation.gov.uk/uksi/1999/527/schedule/2)
[^c16382271]: S. 20(1)(a) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16382281]: S. 20(1)(b) substituted for s. 20(1)(b)(c) (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 2(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/2/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16382291]: S. 20(1)(e)(i) repealed (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 8 para. 2(2)(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/2/2/a), [Sch. 10 Pt. V](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/V); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16382311]: S. 20(1)(f)(ii) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(1)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/1)
[^c16382321]: S. 20(1)(fa) inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 5(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/5/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(d)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16382331]: S. 20(2): para. (a) in definition of “long-term benefit”substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 2(3)(a)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/2/3/a); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16382341]: S. 20(2): paras. (ba)(bb) in definition of “long-term benefit”inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147](https://www.legislation.gov.uk/uksi/1999/3147)(N.I. 11), art. 67, Sch. 8 para. 2(3); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16382351]: S. 20(2): para. (e) in definition of “long-term benefit”inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 5(3)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/5/3); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(d)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16382361]: Words in definition in s. 20(2) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16382371]: S. 20(2): para. (b) in definition substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 2(3)(b)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/2/3/b); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16382381]: Words in s. 20(3) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 30](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/30); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16383021]: Words in s. 21(1) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 3(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/3/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16383031]: Words in s. 21(1) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 20(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/20/a); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(e)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/e/4/5)
[^c16383041]: S. 21(1): By [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 20(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/20/a); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(e)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/e/4/5) it is provided that, for the words "30A below", there are substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) the words "subsection (5) of that section"
[^c16383051]: Words in s. 21(1) inserted (12.1.2000 and 2.4.2000 for specified purposes and otherwise prosp.) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 Pt. VI para. 29(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/part/VI/paragraph/29/2); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/b)
[^c16383061]: Words in s. 21(1) inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 6](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/6); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(d)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16383071]: Entry in s. 21(2) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383091]: Words in s. 21(2) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 3(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/3/3); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16383101]: Words in s. 21(2) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 20(b)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/20/b); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(e)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/e/4/5)
[^c16383111]: Entry in s. 21(2) repealed (12.1.2000 and 2.4.2000 for specified purposes and otherwise prosp.) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 8 Pt. VI para. 29(3)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/part/VI/paragraph/29/3), [Sch. 10 Pt. V](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/V); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(b)(c)(i)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/b/c/i)
[^c16383141]: Entries in s. 21(2) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 3(2)(b)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/3/2/b); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c19103221]: Words in s. 21(5)(c)(i) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 25](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/25)
[^c16383171]: S. 21(5A) inserted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 42](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/42); [S.R. 1999/72](https://www.legislation.gov.uk/nisr/1999/72), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1999/72/schedule)
[^c16383181]: Words in s. 21(5A)(b) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(2)(a)](https://www.legislation.gov.uk/nia/2000/4/section/33/2/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16383191]: Words in s. 21(5A)(b) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(2)(b)](https://www.legislation.gov.uk/nia/2000/4/section/33/2/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16383331]: [S. 22](https://www.legislation.gov.uk/ukpga/1992/7/section/22) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c19103331]: Words in [s. 22(1)(a)(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/1/a/2A) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 26(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/26/2)
[^c16383341]: Words in [s. 22(2)(a)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2/a/5) inserted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 5](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/5); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383351]: [S. 22(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(1)](https://www.legislation.gov.uk/nia/2000/4/section/29/1); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c19103361]: Words in [s. 22(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/3/a) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 26(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/26/3)
[^c16383361]: Words in [s. 22(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/4/a) substituted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 43](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/43); [S.R. 1999/72](https://www.legislation.gov.uk/nisr/1999/72), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1999/72/schedule)
[^c16383371]: [S. 22(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/5/a) modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(a)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/a)a)
[^c16383391]: [S.I. 1977/610 (N.I. 11)](https://www.legislation.gov.uk/nisi/1977/610).
[^c16383421]: [S. 23](https://www.legislation.gov.uk/ukpga/1992/7/section/23) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16383431]: Words in [s. 23(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/1) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [131(2)](https://www.legislation.gov.uk/nisi/1995/3213/article/131/2)
[^c16383441]: Words in [s. 23(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/2) inserted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 31](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/31); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c19103411]: Words in [s. 23(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/3/a) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 27](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/27)
[^c19103491]: Words in [s. 24(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/24/2/a) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 28](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/28)
[^c16383501]: [S. 25](https://www.legislation.gov.uk/ukpga/1992/7/section/25) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383541]: [S. 25A](https://www.legislation.gov.uk/ukpga/1992/7/section/25A) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383551]: [S. 25B](https://www.legislation.gov.uk/ukpga/1992/7/section/25B) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383561]: [S. 26](https://www.legislation.gov.uk/ukpga/1992/7/section/26) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383591]: [S. 27](https://www.legislation.gov.uk/ukpga/1992/7/section/27) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383621]: [S. 28](https://www.legislation.gov.uk/ukpga/1992/7/section/28) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383631]: [S. 29](https://www.legislation.gov.uk/ukpga/1992/7/section/29) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383651]: [S. 30](https://www.legislation.gov.uk/ukpga/1992/7/section/30) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383711]: [S. 30A](https://www.legislation.gov.uk/ukpga/1992/7/section/30A) and preceding cross-heading inserted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 3(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/3/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16383721]: Words in [s. 30A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/1) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(1)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/1/a); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383731]: Words in [s. 30A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/1) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(1)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/1/b); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383741]: Words in [s. 30A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/2) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(2)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/2/a); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383751]: Words in [s. 30A(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/2/a) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(2)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/2/b); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383761]: [S. 30A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/2A) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(3)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/3); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383771]: Words in [s. 30A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/3) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(4)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/4); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383781]: [S. 30A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/4) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 4](https://www.legislation.gov.uk/nisr/1995/35/regulation/4)
[^c16383791]: [S. 30A(6)(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/6/7) added (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(5)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/5); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383851]: S. 30B inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 4(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/4/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16383861]: S. 30B modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [regs. 12](https://www.legislation.gov.uk/nisr/1995/35/regulation/12), [13(1)(2)](https://www.legislation.gov.uk/nisr/1995/35/regulation/13/1/2), [14](https://www.legislation.gov.uk/nisr/1995/35/regulation/14), [19](https://www.legislation.gov.uk/nisr/1995/35/regulation/19), [20](https://www.legislation.gov.uk/nisr/1995/35/regulation/20)
[^c16383871]: S. 30B(2)(4) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 4](https://www.legislation.gov.uk/nisr/1995/35/regulation/4)
[^c16383881]: Words in s. 30B(3)(a) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 18(3)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/18/3)
[^c16383901]: S. 30B(5) applied (1.5.1995) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 139(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/139/6) (as inserted by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 141(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/141/3))
[^c16384011]: S. 30C modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(8)(b)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/8/b)
[^c16384001]: Ss. 30C-30E inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 5(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/5/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16384051]: [Ss. 30C-30E](https://www.legislation.gov.uk/ukpga/1992/7/section/30C) inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 5(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/5/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16384061]: [S. 30DD](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 60](https://www.legislation.gov.uk/nisi/1999/3147/article/60); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(b)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/b/4/5)
[^c16384071]: [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49).
[^c16384091]: [Ss. 30C-30E](https://www.legislation.gov.uk/ukpga/1992/7/section/30C) inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 5(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/5/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16383681]: [S. 30A](https://www.legislation.gov.uk/ukpga/1992/7/section/30A) and preceding cross-heading inserted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 3(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/3/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384101]: [Ss. 31-34](https://www.legislation.gov.uk/ukpga/1992/7/section/31) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 7](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/7), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384111]: [Ss. 31-34](https://www.legislation.gov.uk/ukpga/1992/7/section/31) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 7](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/7), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384121]: [Ss. 31-34](https://www.legislation.gov.uk/ukpga/1992/7/section/31) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 7](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/7), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384171]: [Ss. 31-34](https://www.legislation.gov.uk/ukpga/1992/7/section/31) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 7](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/7), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384301]: S. 35(1) substituted for s. 35(1)(1A) (12.1.2000 for specified purposes and 2.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 50(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/50/1); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/a)
[^c16384311]: Words in s. 35(3)(b) substituted (12.1.2000 for specified purposes and 2.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 50(2)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/50/2/a); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/a)
[^c16384321]: S. 35(3)(c) added (in accordance with reg. 1(2)(3) of the amending S.R.) by [S.R. 1994/176](https://www.legislation.gov.uk/nisr/1994/176), [reg. 2(3)](https://www.legislation.gov.uk/nisr/1994/176/regulation/2/3)
[^c16384341]: Words in s. 35(6) substituted (1.10.1992) by [S.I. 1992/1310](https://www.legislation.gov.uk/uksi/1992/1310), [art. 4(a)](https://www.legislation.gov.uk/uksi/1992/1310/article/4/a).
[^c16384411]: S. 35A inserted (12.1.2000 for specified purposes and 2.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 50(3)](https://www.legislation.gov.uk/nisi/1999/3147/article/50/3); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/a)
[^c19105751]: S. 35A(5)(c)(i) modified (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 4(2)](https://www.legislation.gov.uk/nia/2002/10/section/4/2), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c19105731]: Words in s. 35A(5)(c)(i) substituted (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 4(1)(b)](https://www.legislation.gov.uk/nia/2002/10/section/4/1/b), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c16384561]: Words in s. 39(1)(2)(3) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [124(2)-(5)](https://www.legislation.gov.uk/nisi/1995/3213/article/124/2)
[^c16384571]: Words in s. 39(1)(2)(3) substituted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 7](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/7); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16384661]: Ss. 39A-39C inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 52(2)](https://www.legislation.gov.uk/nisi/1999/3147/article/52/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16384721]: S. 39C modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16384711]: Ss. 39A-39C inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 52(2)](https://www.legislation.gov.uk/nisi/1999/3147/article/52/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16384741]: Words in s. 39C(4) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(a)(2)(a)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/a/2/a)
[^c16384751]: [S. 40](https://www.legislation.gov.uk/ukpga/1992/7/section/40) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 8](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384761]: [S. 40(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/40/8) applied (1.5.1995) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 139(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/139/6) (as inserted by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 141(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/141/3))
[^c16384791]: [S. 41](https://www.legislation.gov.uk/ukpga/1992/7/section/41) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 9](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/9); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384801]: Words in [s. 41(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/41/5/a) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(4)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/4)
[^c16384811]: [S. 41(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/41/7) applied (1.5.1995) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 139(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/139/6) (as inserted by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 141(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/141/3))
[^c16384831]: S. 42 substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 10](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/10); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384871]: [S. 43(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/6) added (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 8](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/8); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16385821]: S. 44(4) substituted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 64](https://www.legislation.gov.uk/nisi/1998/1506/article/64); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)(b)(d)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a/b/d), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16385861]: S. 44(5A) modified (29.12.2000) by [S.R. 2000/360](https://www.legislation.gov.uk/nisr/2000/360), [reg. 2](https://www.legislation.gov.uk/nisr/2000/360/regulation/2)
[^c16385851]: S. 44(5A) substituted for s. 44(5) (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [125(1)(4)-(6)](https://www.legislation.gov.uk/nisi/1995/3213/article/125/1/4)
[^c16385871]: Words in s. 44(5A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(5)](https://www.legislation.gov.uk/nia/2000/4/section/33/5); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385881]: Words in s. 44(5A) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(6)](https://www.legislation.gov.uk/nia/2000/4/section/33/6); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385891]: Words in [s. 44(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/6) inserted (temp. from 1.7.1992) by [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [s. 6](https://www.legislation.gov.uk/ukpga/1992/9/section/6), [Sch. 4 paras. 1](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/paragraph/1), [2](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/paragraph/2)
[^c16385901]: Words in s. 44(6) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(7)](https://www.legislation.gov.uk/nia/2000/4/section/33/7); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385911]: S. 44(6)(za) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(2)(a)](https://www.legislation.gov.uk/nia/2000/4/section/29/2/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c19103591]: Words in s. 44(6)(za) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/29)
[^c16385921]: Words in s. 44(6) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(2)(b)](https://www.legislation.gov.uk/nia/2000/4/section/29/2/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385931]: S. 44(6)(a)(ii)(b) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [125(2)(4)-(6)](https://www.legislation.gov.uk/nisi/1995/3213/article/125/2/4)
[^c16385941]: S. 44(7A) inserted (temp. from 1.7.1992) by [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 6](https://www.legislation.gov.uk/ukpga/1992/9/section/6), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 4 Pt. I paras. 1](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/part/I/paragraph/1), [3](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/part/I/paragraph/3)
[^c16385951]: [1978 c. 30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c16385961]: [S. 44A](https://www.legislation.gov.uk/ukpga/1992/7/section/44A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(3)](https://www.legislation.gov.uk/nia/2000/4/section/29/3); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385971]: [S. 44A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/1) modified (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(4)](https://www.legislation.gov.uk/nia/2000/4/section/29/4); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c19103671]: Words in [s. 44A(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/1/a) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 30](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/30)
[^c19117481]: Words in [s. 44A(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/2/b) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(i)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/i)
[^c16385981]: Words in [s. 45(1)(2)(a)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/1/2/a/b) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(8)(a)](https://www.legislation.gov.uk/nia/2000/4/section/33/8/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385991]: Words in [s. 45(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(1)(a)](https://www.legislation.gov.uk/nia/2000/4/section/30/1/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386011]: Words in [s. 45(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2/b) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(1)(b)](https://www.legislation.gov.uk/nia/2000/4/section/30/1/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386031]: [S. 45(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2/c) and preceding word added (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(1)(c)](https://www.legislation.gov.uk/nia/2000/4/section/30/1/c); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386041]: [S. 45(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/3A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(2)](https://www.legislation.gov.uk/nia/2000/4/section/30/2); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386051]: Words in [s. 45(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/6) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(8)(b)](https://www.legislation.gov.uk/nia/2000/4/section/33/8/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386151]: [S. 45B](https://www.legislation.gov.uk/ukpga/1992/7/section/45B) inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 47(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/47/1), [Sch. 6 para. 2](https://www.legislation.gov.uk/nisi/1999/3147/schedule/6/paragraph/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16386161]: [S. 45B(7)(7A)](https://www.legislation.gov.uk/ukpga/1992/7/section/45B/7/7A) substituted for s. 45B(7) (22.11.2000) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 37(2)](https://www.legislation.gov.uk/nia/2000/4/section/37/2); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(a)](https://www.legislation.gov.uk/nisr/2000/358/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/I)
[^c16386291]: S. 46(1) repealed (13.4.1995) by [The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 12(a)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/12/a), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16386301]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 4(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/4/a); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16386341]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 5](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/5)
[^c16386351]: [S. 46(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/3) added (8.1.2001 for specified purposes and 9.4.2001 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 31(1)](https://www.legislation.gov.uk/nia/2000/4/section/31/1); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(c)](https://www.legislation.gov.uk/nisr/2001/34/article/2/c)
[^c16386401]: [S. 47](https://www.legislation.gov.uk/ukpga/1992/7/section/47) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 42(4)](https://www.legislation.gov.uk/ukpga/1993/49/section/42/4); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2) [S. 47](https://www.legislation.gov.uk/ukpga/1992/7/section/47) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 23](https://www.legislation.gov.uk/nisr/1995/35/regulation/23)
[^c16386411]: [S. 47(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/1) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 42(5)](https://www.legislation.gov.uk/ukpga/1993/49/section/42/5); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16386421]: Words in [s. 47(1)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/1/5) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 13](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/13); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16386441]: [S. 47(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/2) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 44(2)](https://www.legislation.gov.uk/ukpga/1993/49/section/44/2); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16386451]: Words in [s. 47(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/3) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 33](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/33); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16386701]: [S. 48B](https://www.legislation.gov.uk/ukpga/1992/7/section/48B) restricted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 3(3)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/3/3)
[^c16386711]: [S. 48B](https://www.legislation.gov.uk/ukpga/1992/7/section/48B) modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16386691]: [Ss. 48A-48C](https://www.legislation.gov.uk/ukpga/1992/7/section/48A) substituted for ss. 49, 50 (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 3(1)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/3/1)
[^c16386721]: Words in [s. 48B(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/2/3) substituted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 10](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/10); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16386731]: Words in [s. 48B(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/2/3) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(10)](https://www.legislation.gov.uk/nia/2000/4/section/33/10); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386761]: [S. 48B(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/8) added (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 5](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/5); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16386811]: S. 48BB modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16386801]: S. 48BB inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 53](https://www.legislation.gov.uk/nisi/1999/3147/article/53); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16386821]: Words in s. 48BB(5)(6) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(11)](https://www.legislation.gov.uk/nia/2000/4/section/33/11); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386851]: Words in s. 48BB(7) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(a)(2)(b)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/a/2/b)
[^c16386961]: [Ss. 48A-48C](https://www.legislation.gov.uk/ukpga/1992/7/section/48A) substituted for ss. 49, 50 (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 3(1)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/3/1)
[^c16386971]: Words in [s. 48C(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/3) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(a)(2)(b)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/a/2/b)
[^c16386981]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) substituted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 11](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/11); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16386991]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(12)](https://www.legislation.gov.uk/nia/2000/4/section/33/12); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16387001]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) substituted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 6](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/6); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387161]: [S. 51A](https://www.legislation.gov.uk/ukpga/1992/7/section/51A) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(6)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/6)
[^c16387171]: [S. 52(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/1/b) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(7)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/7)
[^c16387181]: [S. 53](https://www.legislation.gov.uk/ukpga/1992/7/section/53) repealed (16.12.1995 subject to Sch. 2 of the amending S.I.) by virtue of [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [168](https://www.legislation.gov.uk/nisi/1995/3213/article/168), [Sch. 2 Pt. III para. 18(6)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/6), [Sch. 5 Pt. II](https://www.legislation.gov.uk/nisi/1995/3213/schedule/5/part/II)
[^c16387241]: Words in [s. 54(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/54/1) inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 12](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/12); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16387251]: Words in [s. 54(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/54/2) substituted (5.10.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 44](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/44); [S.R. 1999/407](https://www.legislation.gov.uk/nisr/1999/407), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/407/article/2/a)
[^c16387271]: [S. 54(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/54/4) repealed (16.12.1995 subject to Sch. 2 of the amending S.I.) by virtue of [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [131(2)](https://www.legislation.gov.uk/nisi/1995/3213/article/131/2), [168](https://www.legislation.gov.uk/nisi/1995/3213/article/168), [Sch. 5 Pt. II](https://www.legislation.gov.uk/nisi/1995/3213/schedule/5/part/II)
[^c16387371]: Ss. 55A-55C and cross-heading inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 47(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/47/1), [Sch. 6 para. 3](https://www.legislation.gov.uk/nisi/1999/3147/schedule/6/paragraph/3); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16387381]: S. 55A(6)(6A) substituted for s. 55A(6) (22.11.2000) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 37(3)](https://www.legislation.gov.uk/nia/2000/4/section/37/3); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(a)](https://www.legislation.gov.uk/nisr/2000/358/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/I)
[^c16387411]: [S. 55B(7)(7A)](https://www.legislation.gov.uk/ukpga/1992/7/section/55B/7/7A) substituted for s. 55B(7) (22.11.2000) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 37(4)](https://www.legislation.gov.uk/nia/2000/4/section/37/4); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(a)](https://www.legislation.gov.uk/nisr/2000/358/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/I)
[^c16387441]: [S. 57](https://www.legislation.gov.uk/ukpga/1992/7/section/57) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 14](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/14), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16387471]: [S. 58](https://www.legislation.gov.uk/ukpga/1992/7/section/58) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 15](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/15), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16387481]: [S. 59](https://www.legislation.gov.uk/ukpga/1992/7/section/59) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 16](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/16), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16387521]: S. 60(1)(aa)(ab) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 7(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/7/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387531]: Words in s. 60(2)(b) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(9)(a)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/9/a)
[^c16387541]: Words in s. 60(2) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(9)(a)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/9/a)
[^c16387561]: S. 60(3)(ba)(bb) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 7(3)(b)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/7/3/b); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387571]: S. 60(3)(d) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(9)(b)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/9/b)
[^c16387581]: Words in s. 60(3)(d) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 7(3)(c)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/7/3/c); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387671]: S. 61 modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 23](https://www.legislation.gov.uk/nisr/1995/35/regulation/23)
[^c16387681]: Words in s. 61(1) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 8](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/8); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387691]: S. 61(2) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 6](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/6); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16387741]: [S. 61A](https://www.legislation.gov.uk/ukpga/1992/7/section/61A) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [130](https://www.legislation.gov.uk/nisi/1995/3213/article/130)
[^c16387751]: Words in [s. 61A(2)(b)(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/2/b/4/b) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 9](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/9) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16387761]: Words in [s. 61A(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/3/b) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 9(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/9/a); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387771]: [S. 61A(3)(ca)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/3/ca) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 9(b)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/9/b); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387811]: [1966 c. 6 (N.I.)](https://www.legislation.gov.uk/apni/1966/6).
[^c16387821]: [1975 c. 18](https://www.legislation.gov.uk/ukpga/1975/18).
[^c16387831]: Words in [s. 62(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/a) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 7(a)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/7/a)
[^c16387841]: [S. 62(1)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/aa) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [128](https://www.legislation.gov.uk/nisi/1995/3213/article/128)
[^c16387851]: Words in [s. 62(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/b) added (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 7(b)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/7/b)
[^c16381961]: [Pt. II](https://www.legislation.gov.uk/ukpga/1992/7/part/II) (ss. 20-62) excluded (13.1.1993) by [S.R. 1979/242](https://www.legislation.gov.uk/nisr/1979/242), [reg. 4(1)](https://www.legislation.gov.uk/nisr/1979/242/regulation/4/1) (as substituted (13.1.1993) by [S.R. 1992/557](https://www.legislation.gov.uk/nisr/1992/557), [reg. 3](https://www.legislation.gov.uk/nisr/1992/557/regulation/3)).
[^c16381971]: [Pt. II](https://www.legislation.gov.uk/ukpga/1992/7/part/II) (ss. 20-62): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161](https://www.legislation.gov.uk/ukpga/1992/8/section/161), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a).
[^c16381981]: [Pt. II](https://www.legislation.gov.uk/ukpga/1992/7/part/II): power to amend or modify conferred (1.12.1999) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 49(2)(3)](https://www.legislation.gov.uk/nisi/1999/3147/article/49/2/3)
[^c16381991]: [Pt. II](https://www.legislation.gov.uk/ukpga/1992/7/part/II) modified (*temp.* from 1.12.1999 to 5.10.2002) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 49(7)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/49/7/a) (the temp. modification lapsing on the coming into operation of [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), which modifies specified provisions of Pt. II, on 6.10.2002)
[^c16387881]: S. 63(b) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5)
[^c19118281]: Words in s. 63(c) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(ii)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/ii)
[^c16387901]: [S. 64](https://www.legislation.gov.uk/ukpga/1992/7/section/64) modified (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act [1992 c. 9](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 5](https://www.legislation.gov.uk/ukpga/1992/9/section/5), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 3 Pt. II para. 19](https://www.legislation.gov.uk/ukpga/1992/9/schedule/3/part/II/paragraph/19).
[^c16387911]: [S. 64(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/64/4) added (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 63(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/63/1); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16387921]: Words in [s. 66(1)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/66/1/a/i) substituted (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 63(2)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/63/2/a); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16387931]: Words in [s. 66(1)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/66/1/a/ii) substituted (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 63(2)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/63/2/b); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16387941]: Words in [s. 66(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/66/1/b) substituted (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 63(2)(c)](https://www.legislation.gov.uk/nisi/1999/3147/article/63/2/c); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16388451]: [S. 69](https://www.legislation.gov.uk/ukpga/1992/7/section/69) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5)
[^c19118371]: Words in shoulder heading preceding s. 70 substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(iii)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/iii)
[^c19118391]: Words in [s. 70(1)(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/1/9) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(iii)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/iii)
[^c19120351]: [S. 70(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/1A) inserted (28.10.2002) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [3(2)](https://www.legislation.gov.uk/nisr/2002/321/article/3/2)
[^c19523911]: [S. 70(5)(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/5/6) repealed (28.10.2002) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [3(3)](https://www.legislation.gov.uk/nisr/2002/321/article/3/3) (with [art. 4](https://www.legislation.gov.uk/nisr/2002/321/article/4))
[^c16388481]: S. 70(10) omitted (28.10.1994) by virtue of [S.R. 1994/370](https://www.legislation.gov.uk/nisr/1994/370), [regs. 1](https://www.legislation.gov.uk/nisr/1994/370/regulation/1), [2(3)(c)](https://www.legislation.gov.uk/nisr/1994/370/regulation/2/3/c)
[^c19118361]: Words in cross-heading preceding s. 70 substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(iii)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/iii)
[^c16388491]: Words in [s. 71(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/71/3) substituted (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 64(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/64/1); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16388511]: Words in s. 72(5)(b) substituted (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 64(2)](https://www.legislation.gov.uk/nisi/1999/3147/article/64/2); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16388561]: Words in s. 73(1) substituted (9.4.2001) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 64(3)(4)](https://www.legislation.gov.uk/nisi/1999/3147/article/64/3/4); [S.R. 2000/182](https://www.legislation.gov.uk/nisr/2000/182), [art. 2(c)](https://www.legislation.gov.uk/nisr/2000/182/article/2/c)
[^c16388571]: S. 73(1A) inserted (9.4.2001) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 64(3)(4)](https://www.legislation.gov.uk/nisi/1999/3147/article/64/3/4); [S.R. 2000/182](https://www.legislation.gov.uk/nisr/2000/182), [art. 2(c)](https://www.legislation.gov.uk/nisr/2000/182/article/2/c)
[^c16388581]: [S.I. 1972/1265 (N.I. 14)](https://www.legislation.gov.uk/nisi/1972/1265).
[^c16388591]: [1977 c. 49](https://www.legislation.gov.uk/ukpga/1977/49).
[^c16388601]: [1978 c. 29](https://www.legislation.gov.uk/ukpga/1978/29).
[^c16388611]: [S.I. 1972/1265 (N.I. 14)](https://www.legislation.gov.uk/nisi/1972/1265).
[^c16388621]: [S.I. 1977/610 (N.I. 11)](https://www.legislation.gov.uk/nisi/1977/610).
[^c19185501]: S. 77: functions of the Northern Ireland Department transferred (prosp.) to the Treasury by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 49(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/49/2), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) (with [s. 54(1)(3)(4)(6)(8)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/1/3/4/6/8))
[^c16387861]: [Pt. III](https://www.legislation.gov.uk/ukpga/1992/7/part/III) (ss. 63-79) excluded (13.1.1993) by [S.R. 1979/242](https://www.legislation.gov.uk/nisr/1979/242), [reg. 4(1)](https://www.legislation.gov.uk/nisr/1979/242/regulation/4/1) (as substituted (13.1.1993) by [S.R. 1992/557](https://www.legislation.gov.uk/nisr/1992/557), [reg. 3](https://www.legislation.gov.uk/nisr/1992/557/regulation/3)).
[^c16387871]: [Pt. III](https://www.legislation.gov.uk/ukpga/1992/7/part/III) (ss. 63-79): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161](https://www.legislation.gov.uk/ukpga/1992/8/section/161), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a).
[^c16389581]: [S. 86](https://www.legislation.gov.uk/ukpga/1992/7/section/86) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1), [Pt. I para. 23](https://www.legislation.gov.uk/nisi/1994/1898/part/I/paragraph/23), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389591]: [S. 86A](https://www.legislation.gov.uk/ukpga/1992/7/section/86A) inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 4(4)](https://www.legislation.gov.uk/nisi/1994/1898/article/4/4) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16389661]: [S. 87](https://www.legislation.gov.uk/ukpga/1992/7/section/87) modified (13.4.1995) by [S.R. 1994/485](https://www.legislation.gov.uk/nisr/1994/485), [regs. 1](https://www.legislation.gov.uk/nisr/1994/485/regulation/1), [13](https://www.legislation.gov.uk/nisr/1994/485/regulation/13)
[^c16389671]: [S. 87(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/87/1/a) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 9](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/9); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16389681]: Words in [s. 87(1)(b)(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/87/1/b/2) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 24(4)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/24/4), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389691]: Words following s. 87(1)(b) 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. 24(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/24/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389711]: [S. 88](https://www.legislation.gov.uk/ukpga/1992/7/section/88) 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. 25](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/25) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389741]: S. 89 modified (13.4.1995) by [S.R. 1994/485](https://www.legislation.gov.uk/nisr/1994/485), [regs. 1](https://www.legislation.gov.uk/nisr/1994/485/regulation/1), [11](https://www.legislation.gov.uk/nisr/1994/485/regulation/11)
[^c16389751]: Words in s. 89 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. 26](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/26) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389791]: Words in s. 91(1)(a) 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. 27](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/27) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1))
[^c16389801]: S. 91(2) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 10](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/10); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c16389941]: [S. 93(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/93/a) 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. 28(a)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/28/a) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389951]: [S. 93(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/93/a/ii) and word “or”preceding it repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5)
[^c16389961]: Words in [s. 93](https://www.legislation.gov.uk/ukpga/1992/7/section/93) 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. 28(b)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/28/b) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389981]: S.R. (N.I.) [1977 No. 74](https://www.legislation.gov.uk/ukcm/1977/74).
[^c16389991]: S.R. (N.I.) [1984 No. 373](https://www.legislation.gov.uk/ukcm/1984/373).
[^c16390001]: S.R. (N.I.) [1984 No. 381](https://www.legislation.gov.uk/ukcm/1984/381).
[^c16390011]: S.R. (N.I.) [1989 No. 381](https://www.legislation.gov.uk/ukcm/1989/381).
[^c16388641]: [Pt. IV](https://www.legislation.gov.uk/ukpga/1992/7/part/IV) (ss. 80-93): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161](https://www.legislation.gov.uk/ukpga/1992/8/section/161), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a).
[^c16390091]: [S. 94(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/94/2/a) applied (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 167(1)](https://www.legislation.gov.uk/ukpga/1992/8/section/167/1).
[^c16390101]: Words in [s. 95(5)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/95/5/c) substituted (5.7.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 3](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/3); [S.R. 1999/271](https://www.legislation.gov.uk/nisr/1999/271), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/271/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1999/271/schedule/part/II)
[^c16390111]: Words in [s. 97(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/97/1/b) substituted (5.7.1999 for specified purposes and otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 46](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/46); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390121]: [S. 102](https://www.legislation.gov.uk/ukpga/1992/7/section/102) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1), [Pt. I para. 29](https://www.legislation.gov.uk/nisi/1994/1898/part/I/paragraph/29), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch.](https://www.legislation.gov.uk/nisr/1994/450/schedule)
[^c16390131]: Words in [s. 109(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2/a) substituted (5.7.1999 for specified purposes) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/a); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390141]: Words in [s. 109(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2/b) substituted (5.7.1999 for specified purposes) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/b); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390151]: Words in [s. 109(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2) substituted (5.7.1999 for specified purposes) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(c)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/c); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390161]: Words in [s. 109(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2) inserted (5.7.1999 for specified purposes) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(d)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/d); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390081]: [Pt. 5](https://www.legislation.gov.uk/ukpga/1992/7/part/5) (ss. 94-111): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161](https://www.legislation.gov.uk/ukpga/1992/8/section/161), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a)
[^c16390221]: [S. 112](https://www.legislation.gov.uk/ukpga/1992/7/section/112) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16390231]: Words in [s. 112(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/112/1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 21(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/21/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390241]: [S. 112(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/112/2A) 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. 21(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/21/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390251]: Words in [s. 112(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/112/3) substituted (24.9.1996) by [S.I. 1996/1919](https://www.legislation.gov.uk/uksi/1996/1919), [art. 255](https://www.legislation.gov.uk/uksi/1996/1919/article/255), [Sch. 1](https://www.legislation.gov.uk/uksi/1996/1919/schedule/1) (with [Sch. 2](https://www.legislation.gov.uk/uksi/1996/1919/schedule/2))
[^c16390261]: Words in [s. 113(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/113/3) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise *prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 48](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/48); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/310/article/4), [14](https://www.legislation.gov.uk/nisr/1999/310/article/14)); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18)); [S.R. 1999/428](https://www.legislation.gov.uk/nisr/1999/428), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/428/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/428/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/428/article/4), [16](https://www.legislation.gov.uk/nisr/1999/428/article/16)); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)(2)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a/2), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1) (with [arts. 20-22](https://www.legislation.gov.uk/nisr/1999/472/article/20))
[^c16390271]: Words in s. 114(4) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/2), [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)
[^c16390421]: [S. 116](https://www.legislation.gov.uk/ukpga/1992/7/section/116) extends to Northern Ireland only, with the exception of s.116(2) which also extends to Great Britain
[^c16390431]: Words in [s. 116(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 22(2)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/22/2/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390441]: Words in [s. 116(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/2) inserted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 4](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390451]: Words in [s. 116(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/2) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 49](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/49); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/310/article/4), [14](https://www.legislation.gov.uk/nisr/1999/310/article/14)); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18)); [S.R. 1999/428](https://www.legislation.gov.uk/nisr/1999/428), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/428/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/428/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/428/article/4), [16](https://www.legislation.gov.uk/nisr/1999/428/article/16)); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)(2)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a/2), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1) (with [arts. 20-22](https://www.legislation.gov.uk/nisr/1999/472/article/20))
[^c16390461]: Words in [s. 116(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 22(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/22/2/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390471]: Words in [s. 116(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/2) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 11](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/11); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16390481]: Words in [s. 116(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/3) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 22(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/22/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390531]: Words in [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/117/1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 23(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/23/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390541]: Words in [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/117/1) inserted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 5](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/5) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390551]: Words in [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/117/1) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 50](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/50); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/310/article/4), [14](https://www.legislation.gov.uk/nisr/1999/310/article/14)); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18)); [S.R. 1999/428](https://www.legislation.gov.uk/nisr/1999/428), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/428/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/428/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/428/article/4), [16](https://www.legislation.gov.uk/nisr/1999/428/article/16)); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)(2)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a/2), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1) (with [arts. 20-22](https://www.legislation.gov.uk/nisr/1999/472/article/20))
[^c16390561]: Words in [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/117/1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 23(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/23/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390571]: Words in [s. 118](https://www.legislation.gov.uk/ukpga/1992/7/section/118) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 24(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/24/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390581]: Words in [s. 118](https://www.legislation.gov.uk/ukpga/1992/7/section/118) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 24(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/24/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390631]: Words in [s. 119](https://www.legislation.gov.uk/ukpga/1992/7/section/119) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 25(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/25/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390641]: Words in [s. 119](https://www.legislation.gov.uk/ukpga/1992/7/section/119) inserted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 6](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/6) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390651]: Words in [s. 119](https://www.legislation.gov.uk/ukpga/1992/7/section/119) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 51](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/51); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/310/article/4), [14](https://www.legislation.gov.uk/nisr/1999/310/article/14)); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18)); [S.R. 1999/428](https://www.legislation.gov.uk/nisr/1999/428), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/428/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/428/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/428/article/4), [16](https://www.legislation.gov.uk/nisr/1999/428/article/16)); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)(2)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a/2), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1) (with [arts. 20-22](https://www.legislation.gov.uk/nisr/1999/472/article/20))
[^c16390661]: Words in [s. 119](https://www.legislation.gov.uk/ukpga/1992/7/section/119) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 25(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/25/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390701]: [S. 120](https://www.legislation.gov.uk/ukpga/1992/7/section/120) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 163(5)](https://www.legislation.gov.uk/ukpga/1993/49/section/163/5); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16390711]: Words in [s. 120(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/120/1) 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. 26](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/26) (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))
[^c16390721]: Words in [s. 120(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/120/1/b) substituted (14.2.1996) by [S.I. 1995/3211 (N.I. 20)](https://www.legislation.gov.uk/nisi/1995/3211), [art. 1](https://www.legislation.gov.uk/nisi/1995/3211/article/1), [5](https://www.legislation.gov.uk/nisi/1995/3211/article/5), [Sch. para. 4(2)](https://www.legislation.gov.uk/nisi/1995/3211/schedule/paragraph/4/2)
[^c19103041]: In s. 121(1) definitions of "additional Class 4 percentage" and "additional primary percentage" 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. 31(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/31/2)
[^c16392121]: [1946 c. 23 (N.I.)](https://www.legislation.gov.uk/apni/1946/23).
[^c16392131]: [1966 c. 6 (N.I.)](https://www.legislation.gov.uk/apni/1966/6).
[^c16392141]: [1946 c. 21 (N.I.)](https://www.legislation.gov.uk/apni/1946/21).
[^c16392151]: [1966 c. 9 (N.I.)](https://www.legislation.gov.uk/apni/1966/9).
[^c16392161]: Words in s. 121(1) inserted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 12](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/12); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16392171]: Words in definition of "current" in s. 121(1) inserted (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 84](https://www.legislation.gov.uk/ukpga/1999/30/section/84), [Sch. 12 para. 85(2)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/85/2); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(d)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/d)
[^c16392181]: Definition in s. 121(1) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 30](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/30); [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)
[^c16392191]: Words in definition in s. 121(1) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise prosp.) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 52(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/52/a); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/310/article/4), [14](https://www.legislation.gov.uk/nisr/1999/310/article/14)); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18)); [S.R. 1999/428](https://www.legislation.gov.uk/nisr/1999/428), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/428/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/428/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/428/article/4), [16](https://www.legislation.gov.uk/nisr/1999/428/article/16)); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)(2)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a/2), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1) (with [arts. 20-22](https://www.legislation.gov.uk/nisr/1999/472/article/20))
[^c16392201]: Definition of "first appointed year" in s. 121(1) 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(3)](https://www.legislation.gov.uk/nia/2000/4/section/33/3); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16392211]: Definition in s. 121(1) repealed (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1/2), [Sch. 6 para. 52(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/52/b), [Sch. 7](https://www.legislation.gov.uk/nisi/1998/1506/schedule/7); [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)
[^c16392221]: Words in s. 121(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. 52(c)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/52/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)
[^c16392231]: Words in definition beginning with "lower earnings limit" in s. 121(1) substituted (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 84](https://www.legislation.gov.uk/ukpga/1999/30/section/84), [Sch. 12 para. 85(3)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/85/3); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(d)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/d)
[^c19103061]: In s. 121(1) definitions of "main Class 4 percentage" and "main primary percentage" 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. 31(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/31/3)
[^c16392251]: Words in s. 121(1) substituted (9.9.1998 for the purpose only of making regulations or orders 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. 52(d)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/52/d); [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)
[^c16392271]: Words in s. 121(1) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 9(a)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/9/a)
[^c19102741]: In s. 121(1) definition of "primary percentage" repealed (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 7](https://www.legislation.gov.uk/ukpga/2002/19/section/7), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/19/schedule/2)
[^c16392291]: S. 121(1): para. (a) in definition of "relevant loss of faculty" repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5)
[^c19103081]: In s. 121(1) definition of "secondary percentage" 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. 31(4)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/31/4)
[^c16392311]: Words in s. 121(1) 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), [131(4)](https://www.legislation.gov.uk/nisi/1995/3213/article/131/4)
[^c16392321]: Words in s. 121(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. 27(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/27/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16392331]: Words in s. 121(3) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 27(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/27/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390171]: [Pt. VI](https://www.legislation.gov.uk/ukpga/1992/7/part/VI) (ss. 112-121): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161(1)](https://www.legislation.gov.uk/ukpga/1992/8/section/161/1), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a).
[^c16392381]: S. 122(2) modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/4), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 28](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/28)
[^c16392391]: S. 122(3): certain functions transferred (1.12.1999) by [S.R. 1999/481](https://www.legislation.gov.uk/nisr/1999/481), [art. 6(b)](https://www.legislation.gov.uk/nisr/1999/481/article/6/b), [Sch. 4 Pt. II](https://www.legislation.gov.uk/nisr/1999/481/schedule/4/part/II)
[^c16392461]: S. 123(1)(a) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 13(2)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/13/2); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16392471]: Word in s. 123(1)(c) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1/2), [Sch. 2 para. 13(3)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/13/3), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16392481]: S. 123(1)(d) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 13(4)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/13/4); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16392501]: S. 123(1)(e) modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(8)(d)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/8/d)
[^c16392491]: S. 123(1)(e)(f) inserted (5.2.1996 for the purpose only of authorising the making of regulations and 7.10.1996 otherwise) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 13(5)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/13/5); [S.R. 1996/26](https://www.legislation.gov.uk/nisr/1996/26), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/26/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1996/26/schedule); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16392511]: Words in s. 123(1)(f) inserted (19.3.2001) 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. 26](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/26); [S.R. 2001/114](https://www.legislation.gov.uk/nisr/2001/114), [art. 4(a)](https://www.legislation.gov.uk/nisr/2001/114/article/4/a)
[^c16392521]: [S. 124](https://www.legislation.gov.uk/ukpga/1992/7/section/124) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16393021]: Words in s. 125(1)(a) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 14(a)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/14/a); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16393031]: Word in s. 125(1)(b) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 14(b)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/14/b); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16393041]: Words in s. 125(1) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 31](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/31), [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)
[^c16393071]: S.R. (N.I.) [1987 No. 459](https://www.legislation.gov.uk/ukcm/1987/459).
[^c16393081]: Words in [s. 126](https://www.legislation.gov.uk/ukpga/1992/7/section/126) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 15](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/15); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16394801]: S. 130(1)(2): certain functions transferred (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/1/a), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 3(e)](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/3/e)
[^c16394861]: S. 131(1)(2): certain functions transferred (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/1/a), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 3(f)](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/3/f)
[^c16394871]: S. 131(1) modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(8)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/8)
[^c19141721]: S. 131(1) restricted (26.3.2002) by [Personal Social Services (Preserved Rights) Act (Northern Ireland) 2002 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2002/5), [s. 3(a)](https://www.legislation.gov.uk/nia/2002/5/section/3/a)
[^c19141741]: S. 131(3)(4) repealed (8.4.2002) by [Personal Social Services (Preserved Rights) Act (Northern Ireland) 2002 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2002/5), [ss. 4](https://www.legislation.gov.uk/nia/2002/5/section/4), [7](https://www.legislation.gov.uk/nia/2002/5/section/7), [Sch.](https://www.legislation.gov.uk/nia/2002/5/schedule); [S.R. 2002/131](https://www.legislation.gov.uk/nisr/2002/131), [art. 3](https://www.legislation.gov.uk/nisr/2002/131/article/3)
[^c16394911]: S. 132: certain functions transferred (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/1/a), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 3(g)](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/3/g)
[^c16394951]: Definition of "dwelling" in s. 133(1) inserted (retrospectively) by [S.I. 1993/1579 (N.I. 8)](https://www.legislation.gov.uk/nisi/1993/1579), [art. 3(2)(4)](https://www.legislation.gov.uk/nisi/1993/1579/article/3/2/4)
[^c16394961]: Definition in s. 133(1) inserted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 18(2)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/18/2); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16394971]: [1989 c. 24](https://www.legislation.gov.uk/ukpga/1989/24).
[^c16394981]: S. 133(2) applied (1.1.2000 for specified purposes and 3.4.2000 otherwise) by [1999 c. 33](https://www.legislation.gov.uk/ukpga/1999/33), [s. 115(8)](https://www.legislation.gov.uk/ukpga/1999/33/section/115/8); [S.I. 1999/3190](https://www.legislation.gov.uk/uksi/1999/3190), [art. 2](https://www.legislation.gov.uk/uksi/1999/3190/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1999/3190/schedule); [S.I. 2000/464](https://www.legislation.gov.uk/uksi/2000/464), [art. 2](https://www.legislation.gov.uk/uksi/2000/464/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2000/464/schedule)
[^c16394991]: S. 133(2)(d) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 18(3)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/18/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16395001]: [S. 134(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/1) substituted (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 66(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/66/1): [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a)
[^c16395011]: [S. 134(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/5) added (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 66(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/66/2); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a)
[^c16395041]: [S. 135(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/135/1) substituted (29.11.1999) 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. 53(1)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/53/1); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395051]: Words in [s. 135(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/135/2) substituted (29.11.1999) 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. 53(2)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/53/2); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395061]: [S. 135(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/135/3) repealed (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1/2), [Sch. 6 para. 53(3)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/53/3), [Sch. 7](https://www.legislation.gov.uk/nisi/1998/1506/schedule/7); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/168/article/2/b)
[^c16395071]: Words in [s. 135(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/135/4) substituted (5.4.1999) 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. 53(4)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/53/4); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/168/article/2/b)
[^c16395081]: Words in [s. 135(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/135/5) substituted (29.11.1999) 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. 53(5)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/53/5); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395141]: Words in [s. 136(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/1) inserted (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 67(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/67/1); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a)
[^c16395151]: Words in [s. 136(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/1) substituted (29.11.1999) 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. 54(1)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/54/1); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395161]: [S. 136(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/1A) inserted (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 67(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/67/2); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a)
[^c16395171]: Words in [s. 136(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/2) substituted (29.11.1999) 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. 54(2)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/54/2); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395191]: Words in [s. 136(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4) substituted (29.11.1999) by [S.I. 1998/150 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/150), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/150/article/78/1), [Sch. 6 para. 54(4)(a)](https://www.legislation.gov.uk/nisi/1998/150/schedule/6/paragraph/54/4/a); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395211]: [S. 136(4)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4/aa) inserted (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 67(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/67/1); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a)
[^c16395241]: [S. 136(4)(e)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4/e) repealed (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 67(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/67/1), [78(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/2), [Sch. 7](https://www.legislation.gov.uk/nisi/1998/1506/schedule/7); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)(c)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a/c)
[^c16395251]: Words in [s. 136(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4) substituted (29.11.1999) 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. 54(4)(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/54/4/b); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395261]: Words in [s. 136(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/5) substituted (29.11.1999) 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. 54(5)(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/54/5/a); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395271]: Words in [s. 136(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/5) substituted (29.11.1999) 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. 54(5)(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/54/5/b); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395311]: Words in s. 139(3)(c) substituted (22.11.2000) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 63](https://www.legislation.gov.uk/nia/2000/4/section/63); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(a)](https://www.legislation.gov.uk/nisr/2000/358/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/I)
[^c16395321]: [S.I. 1972/1265 (N.I. 14)](https://www.legislation.gov.uk/nisi/1972/1265).
[^c16395331]: Words in s. 139(3)(c) added (4.11.1996) by [S.I. 1995/755 (N.I. 2)](https://www.legislation.gov.uk/nisi/1995/755), [art. 185(1)](https://www.legislation.gov.uk/nisi/1995/755/article/185/1), [Sch. 9 para. 185](https://www.legislation.gov.uk/nisi/1995/755/schedule/9/paragraph/185); [S.R. 1996/297](https://www.legislation.gov.uk/nisr/1996/297), [art. 2](https://www.legislation.gov.uk/nisr/1996/297/article/2)
[^c16395351]: S. 142A repealed (3.4.2000) by [1999 c. 33](https://www.legislation.gov.uk/ukpga/1999/33), [s. 169(1)(3)](https://www.legislation.gov.uk/ukpga/1999/33/section/169/1/3), [Sch. 14 para. 93](https://www.legislation.gov.uk/ukpga/1999/33/schedule/14/paragraph/93), [Sch. 16](https://www.legislation.gov.uk/ukpga/1999/33/schedule/16); [S.I. 2000/464](https://www.legislation.gov.uk/uksi/2000/464), [art. 2](https://www.legislation.gov.uk/uksi/2000/464/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2000/464/schedule)
[^c16395361]: Words in s. 143(5) substituted (14.2.1996) by [S.I. 1995/3211 (N.I. 20)](https://www.legislation.gov.uk/nisi/1995/3211), [art. 5](https://www.legislation.gov.uk/nisi/1995/3211/article/5), [Sch. para. 4(3)](https://www.legislation.gov.uk/nisi/1995/3211/schedule/paragraph/4/3)
[^c16395961]: S. 146(1)(b) 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. 33](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/33); [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)
[^c16395971]: Words in s. 146(1)(c) 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. 11](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/11); [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)
[^c16395981]: S. 146(1)(d) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5)
[^c19119311]: Words in s. 146(1)(e) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(v)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/v)
[^c16395991]: S. 146(1)(l) inserted (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(2)](https://www.legislation.gov.uk/nisi/1995/3213/article/129/2)
[^c16396001]: [S.I.1983/136](https://www.legislation.gov.uk/uksi/1983/136).
[^c16396011]: Definition in s. 146(2) inserted (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)(a)](https://www.legislation.gov.uk/nisi/1995/3213/article/129/3/a)
[^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)
[^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)
[^c16396071]: [1947 c. 19](https://www.legislation.gov.uk/ukpga/1947/19).
[^c16396081]: S. 146(2): word and sub-para.(v) inserted (16.12.1995) in para.(b) of the definition of "unemployability supplement or allowance" 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)(c)](https://www.legislation.gov.uk/nisi/1995/3213/article/129/3/c)
[^c16396091]: [1917 c. 51](https://www.legislation.gov.uk/ukpga/1917/51).
[^c16396101]: [1939 c. 83](https://www.legislation.gov.uk/ukpga/1939/83).
[^c16396111]: [1939 c. 83](https://www.legislation.gov.uk/ukpga/1939/83).
[^c16396121]: [1947 c. 19](https://www.legislation.gov.uk/ukpga/1947/19).
[^c16396131]: [1980 c. 9](https://www.legislation.gov.uk/ukpga/1980/9).
[^c16396161]: Words in [s. 147(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/147/4) 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. 34](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/34); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16396171]: Words in [s. 147(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/147/6) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 10](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/10) (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))
[^c16396181]: [S. 147(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/147/7) added (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 10](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/10) (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))
[^c16396191]: Words in [s. 151(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/151/4) substituted (6.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 10(4)](https://www.legislation.gov.uk/nisi/1994/1898/article/10/4); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. 3](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/3)
[^c16396361]: S. 153(2)(a) substituted (6.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 10(3)](https://www.legislation.gov.uk/nisi/1994/1898/article/10/3); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/III)
[^c16396391]: [S. 154](https://www.legislation.gov.uk/ukpga/1992/7/section/154) repealed (6.4.1995) (subject to savings made by regulations under s. 155A(4) of this Act) by [S.R. 1995/69](https://www.legislation.gov.uk/nisr/1995/69), [art. 5](https://www.legislation.gov.uk/nisr/1995/69/article/5)
[^c16396401]: [S. 155](https://www.legislation.gov.uk/ukpga/1992/7/section/155) repealed (6.4.1995 subject to savings made by regulation under s. 155A(4) of this Act) by [S.R. 1995/69](https://www.legislation.gov.uk/nisr/1995/69), [art. 5(a)](https://www.legislation.gov.uk/nisr/1995/69/article/5/a)
[^c16396421]: [S. 155A](https://www.legislation.gov.uk/ukpga/1992/7/section/155A) inserted (22.3.1994) by [S.I. 1994/766 (N.I. 5)](https://www.legislation.gov.uk/nisi/1994/766), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1994/766/article/1/2), [5(1)](https://www.legislation.gov.uk/nisi/1994/766/article/5/1)
[^c16396431]: Words in [s. 155A(1)(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/155A/1/4) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 11](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/11) (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))
[^c16396451]: Words in [s. 157(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/157/3) inserted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 12](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/12) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396461]: Words in [s. 158(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/158/1) inserted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 13](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/13) (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))
[^c16396541]: Definition in s. 159(1) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16396551]: [S.I. 1991/194 (N.I. 1)](https://www.legislation.gov.uk/nisi/1991/194).
[^c16396571]: S. 160(2)(a) modified (17.11.2000) by [S.R. 2000/324](https://www.legislation.gov.uk/nisr/2000/324), [reg. 2](https://www.legislation.gov.uk/nisr/2000/324/regulation/2) (subject to reg. 4 of that S.R.)
[^c19106071]: Words in s. 160(2)(a) repealed (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 3(a)](https://www.legislation.gov.uk/nia/2002/10/section/3/a), [8(2)](https://www.legislation.gov.uk/nia/2002/10/section/8/2), [9](https://www.legislation.gov.uk/nia/2002/10/section/9), [Sch. 2](https://www.legislation.gov.uk/nia/2002/10/schedule/2); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c19105991]: S. 160(4) substituted (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 3(b)](https://www.legislation.gov.uk/nia/2002/10/section/3/b), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c16396581]: Words in s. 160(9)(b) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 14(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/14/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c19106011]: Words in s. 160(9)(e) substituted (19.11.2002 for certain purposes and 24.11.2002 otherwise) for s. 160(9)(e)(i)-(iii) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 3(c)](https://www.legislation.gov.uk/nia/2002/10/section/3/c), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c19106031]: S. 160(9)(ea) inserted (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 3(d)](https://www.legislation.gov.uk/nia/2002/10/section/3/d), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c16396591]: Words in s. 160(10)(b) omitted (with effect in any case where the expected week of confinement begins on or after 16.10.1994) by virtue of [S.R. 1994/176](https://www.legislation.gov.uk/nisr/1994/176), [regs. 1(3)](https://www.legislation.gov.uk/nisr/1994/176/regulation/1/3), [6(1)](https://www.legislation.gov.uk/nisr/1994/176/regulation/6/1)
[^c16396601]: S. 160(11) added (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 14(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/14/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396621]: Words in [s. 161(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/7) substituted (with effect in any case where the expected week of confinement begins on or after 16.10.1994) by [S.R. 1994/176](https://www.legislation.gov.uk/nisr/1994/176), [regs. 1(3)](https://www.legislation.gov.uk/nisr/1994/176/regulation/1/3), [3(3)](https://www.legislation.gov.uk/nisr/1994/176/regulation/3/3)
[^c19106921]: [S. 162](https://www.legislation.gov.uk/ukpga/1992/7/section/162) substituted (19.11.2002 for certain purposes and 6.4.2003 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 2](https://www.legislation.gov.uk/nia/2002/10/section/2), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II) (with [art. 3(2)](https://www.legislation.gov.uk/nisr/2002/358/article/3/2))
[^c16396831]: Words in [s. 166(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/166/1) inserted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 16](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/16) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396841]: Words in [s. 166(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/166/3) substituted (15.2.1999) by [1998 c. 17](https://www.legislation.gov.uk/ukpga/1998/17), [s. 50](https://www.legislation.gov.uk/ukpga/1998/17/section/50), [Sch. 4 para. 31](https://www.legislation.gov.uk/ukpga/1998/17/schedule/4/paragraph/31) (with [Sch. 3 para. 5(1)](https://www.legislation.gov.uk/ukpga/1998/17/schedule/3/paragraph/5/1)); [S.I. 1999/161](https://www.legislation.gov.uk/uksi/1999/161), [art. 2(1)](https://www.legislation.gov.uk/uksi/1999/161/article/2/1)
[^c16396981]: Words in para. (b) in the definition of “confinement”in s. 167(1) substituted (1.10.1992) by [S.I. 1992/1310](https://www.legislation.gov.uk/uksi/1992/1310), [art. 4(b)](https://www.legislation.gov.uk/uksi/1992/1310/article/4/b).
[^c16396991]: Words in the definition of “dismissed”in s. 167(1) substituted (24.9.1996) by [S.I. 1996/1919 (N.I. 16)](https://www.legislation.gov.uk/nisi/1996/1919), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1996/1919/article/1/2), [255](https://www.legislation.gov.uk/nisi/1996/1919/article/255), [Sch. 1](https://www.legislation.gov.uk/nisi/1996/1919/schedule/1) (with [Sch. 2](https://www.legislation.gov.uk/nisi/1996/1919/schedule/2))
[^c16397001]: Words in the definition of “employee”in s. 167(1) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 17(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/17/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16397021]: [S.I. 1991/194 (N.I. 1)](https://www.legislation.gov.uk/nisi/1991/194).
[^c16397031]: S. 167(7) added (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 17(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/17/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16397081]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 7](https://www.legislation.gov.uk/nisi/1994/1898/article/7), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397091]: [S. 167A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167A/2A) inserted (1.12.1999 for specified purposes and 16.12.1999 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(5)(c)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/5/c), [67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 22(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/22/2); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(b)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/b)
[^c16397101]: Words in [s. 167A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/167A/3) substituted (1.12.1999 for specified purposes and 3.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(5)(c)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/5/c), [67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 22(3)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/22/3); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/a)
[^c16397111]: [S. 167A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/167A/5) added (1.12.1999 for specified purposes and 16.12.1999 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(5)(c)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/5/c), [67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 22(4)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/22/4); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(b)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/b)
[^c16397151]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) inserted (21.11.1994) for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 7](https://www.legislation.gov.uk/nisi/1994/1898/article/7), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450),art. 2, Sch. Pt. II
[^c16397161]: Words in [s. 167B(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167B/1) substituted (3.4.2000) 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. 23](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/23); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/a)
[^c16397171]: [S. 167B(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/167B/3) modified (13.4.1995) by [S.R. 1995/41](https://www.legislation.gov.uk/nisr/1995/41), [reg. 13(4)](https://www.legislation.gov.uk/nisr/1995/41/regulation/13/4) (with [reg. 3](https://www.legislation.gov.uk/nisr/1995/41/regulation/3))
[^c16397181]: [S. 167B(3)(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167B/3/4) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 32](https://www.legislation.gov.uk/nisr/1995/35/regulation/32)
[^c16397201]: [S. 167C](https://www.legislation.gov.uk/ukpga/1992/7/section/167C) substituted (1.12.1999 for specified purposes and 3.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(5)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/5/b), [58](https://www.legislation.gov.uk/nisi/1999/3147/article/58); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/a)
[^c16397211]: [S. 167D](https://www.legislation.gov.uk/ukpga/1992/7/section/167D) modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(7)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/7)
[^c16397221]: [Ss. 167D-167G](https://www.legislation.gov.uk/ukpga/1992/7/section/167D) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [ss. 6](https://www.legislation.gov.uk/nisi/1994/1898/section/6), [8](https://www.legislation.gov.uk/nisi/1994/1898/section/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397241]: [Ss. 167D-167G](https://www.legislation.gov.uk/ukpga/1992/7/section/167D) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 6](https://www.legislation.gov.uk/nisi/1994/1898/article/6), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397251]: Words in [s. 167E(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167E/2) substituted (6.9.1999 for specified purposes, otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 57](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/57); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18))
[^c16397261]: [Ss. 167D-167G](https://www.legislation.gov.uk/ukpga/1992/7/section/167D) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 6](https://www.legislation.gov.uk/nisi/1994/1898/article/6), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397271]: [Ss. 167D-167G](https://www.legislation.gov.uk/ukpga/1992/7/section/167D) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 6](https://www.legislation.gov.uk/nisi/1994/1898/article/6), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397041]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 7](https://www.legislation.gov.uk/nisi/1994/1898/article/7), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450) (N.I. 12), art. 2(b), Sch. Pt. II
[^c16397051]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) applied (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [regs. 29](https://www.legislation.gov.uk/nisr/1995/35/regulation/29), [30](https://www.legislation.gov.uk/nisr/1995/35/regulation/30)
[^c16397061]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) applied (with modifications) (5.2.1996 for the purpose of authorising the making of regulations and 7.10.1996 otherwise) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 23](https://www.legislation.gov.uk/nisi/1995/2705/article/23), [Sch. 1 para. 2](https://www.legislation.gov.uk/nisi/1995/2705/schedule/1/paragraph/2); [S.R. 1996/26](https://www.legislation.gov.uk/nisr/1996/26), [art. 2(d)](https://www.legislation.gov.uk/nisr/1996/26/article/2/d), [Sch.](https://www.legislation.gov.uk/nisr/1996/26/schedule); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16397371]: [1975 c.15](https://www.legislation.gov.uk/ukpga/1975/15).
[^c16397381]: [S.I. 1986/1888 (N.I. 18)](https://www.legislation.gov.uk/nisi/1986/1888).
[^c16397391]: [1992 c. 8](https://www.legislation.gov.uk/ukpga/1992/8).
[^c16397401]: [1992 c. 9](https://www.legislation.gov.uk/ukpga/1992/9).
[^c19105371]: Words in [s. 170](https://www.legislation.gov.uk/ukpga/1992/7/section/170) in definition of "the Department" inserted (8.12.2002) by [The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))](https://www.legislation.gov.uk/nisi/2002/2836), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/article/1/2), [17(1)](https://www.legislation.gov.uk/nisi/2002/2836/article/17/1), [Sch. 2 para. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/schedule/2/paragraph/1/2); [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)
[^c16397411]: [1992 c. 5](https://www.legislation.gov.uk/ukpga/1992/5).
[^c16397421]: [1992 c. 4](https://www.legislation.gov.uk/ukpga/1992/4).
[^c16397431]: [1975 c. 17](https://www.legislation.gov.uk/ukpga/1975/17).
[^c16397441]: [S. 170](https://www.legislation.gov.uk/ukpga/1992/7/section/170): 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. 35](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/35) (commenced on 7.2.1994 by [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)) it is provided that the definition of "the Pensions Act" [as reproduced here] shall be inserted before the definition of "the Pensions Order" in s. 174 of this Act. By [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 165](https://www.legislation.gov.uk/nisi/1995/3213/article/165), [168](https://www.legislation.gov.uk/nisi/1995/3213/article/168), [Sch. 4](https://www.legislation.gov.uk/nisi/1995/3213/schedule/4), [para. 15](https://www.legislation.gov.uk/nisi/1995/3213/paragraph/15), [Sch. 5](https://www.legislation.gov.uk/nisi/1995/3213/schedule/5), [Pt.IV](https://www.legislation.gov.uk/nisi/1995/3213/part/IV) (commenced on 19.12.1995 by [S.R. 1995/477](https://www.legislation.gov.uk/nisr/1995/477), [art. 2(a)](https://www.legislation.gov.uk/nisr/1995/477/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1995/477/schedule/part/I)), Sch. 7 para. 35 of the 1993 Act is repealed and by art. 165, Sch. 4, para. 2 of that 1995 S.I. (also commenced on 19.12.1995 by [S.R. 1995/477](https://www.legislation.gov.uk/nisr/1995/477), [art. 2(a)](https://www.legislation.gov.uk/nisr/1995/477/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1995/477/schedule/part/I)) the same definition of "the Pensions Act" is inserted in s. 170 of this Act
[^c16397451]: [S.I. 1975/1503 (N.I. 15)](https://www.legislation.gov.uk/nisi/1975/1503).
[^c16397461]: [1954 c. 33 (N.I.)](https://www.legislation.gov.uk/apni/1954/33).
[^c16397641]: S. 171(1) modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/4), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 22(a)](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/22/a)
[^c16397651]: S. 171(2) applied (1.1.2000 for specified purposes and 3.4.2000 otherwise) by [1999 c. 33](https://www.legislation.gov.uk/ukpga/1999/33), [s. 115(8)](https://www.legislation.gov.uk/ukpga/1999/33/section/115/8); [S.I. 1999/3190](https://www.legislation.gov.uk/uksi/1999/3190), [art. 2](https://www.legislation.gov.uk/uksi/1999/3190/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1999/3190/schedule); [S.I. 2000/464](https://www.legislation.gov.uk/uksi/2000/464), [art. 2](https://www.legislation.gov.uk/uksi/2000/464/article/2), [Sch. 1](https://www.legislation.gov.uk/uksi/2000/464/schedule/1)
[^c16397661]: S. 171(2) modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/4), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 29](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/29)
[^c16397671]: Words in s. 171(2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 28(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/28/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16397681]: [S.I. 1979/1573 (N.I. 12)](https://www.legislation.gov.uk/nisi/1979/1573).
[^c16397691]: S. 171(3)(4) applied (23.3.1994) by [S.I. 1994/766 (N.I. 5)](https://www.legislation.gov.uk/nisi/1994/766), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1994/766/article/1/2), [4(2)](https://www.legislation.gov.uk/nisi/1994/766/article/4/2) (with [art. 4(6)](https://www.legislation.gov.uk/nisi/1994/766/article/4/6)) S. 171(3)(4) applied (21.11.1994) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 6(11)](https://www.legislation.gov.uk/nisi/1994/1898/article/6/11), [14(3)](https://www.legislation.gov.uk/nisi/1994/1898/article/14/3); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(a)](https://www.legislation.gov.uk/nisr/1994/450/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/I)
[^c19185471]: S. 171(3)-(5) applied (1.1.2006) by [Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11 (N.I.))](https://www.legislation.gov.uk/nia/2002/11), [ss. 6(5)](https://www.legislation.gov.uk/nia/2002/11/section/6/5), [9](https://www.legislation.gov.uk/nia/2002/11/section/9)
[^c16397711]: Words in s. 171(5) inserted (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. 36](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/36); [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)
[^c16397721]: Words in s. 171(5) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 36](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/36), [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)
[^c16397741]: S. 171(6A): transfer of functions (1.12.1999) by [S.R. 1999/481](https://www.legislation.gov.uk/nisr/1999/481), [art. 6(b)](https://www.legislation.gov.uk/nisr/1999/481/article/6/b), [Sch. 4 Pt. II](https://www.legislation.gov.uk/nisr/1999/481/schedule/4/part/II)
[^c16397731]: S. 171(6A) inserted (retrospectively) by [S.I. 1993/1579 (N.I. 8)](https://www.legislation.gov.uk/nisi/1993/1579), [art. 3(3)(4)](https://www.legislation.gov.uk/nisi/1993/1579/article/3/3/4)
[^c16397751]: S. 171(10) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 28(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/28/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16397761]: Words in s. 171(11) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 28(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/28/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399251]: Words in s. 172(2)(a) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 29(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/2/b), [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))
[^c16399261]: Words in s. 172(2)(a) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 29(2)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/2/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399271]: Words in s. 172(2)(a) inserted (3.11.2000) 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. 24](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/24); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(6)](https://www.legislation.gov.uk/nisr/2000/332/article/2/6)
[^c19105451]: Words in s. 172(2)(a) inserted (8.12.2002) by [The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))](https://www.legislation.gov.uk/nisi/2002/2836), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/article/1/2), [17(1)](https://www.legislation.gov.uk/nisi/2002/2836/article/17/1), [Sch. 2 para. 1(3)](https://www.legislation.gov.uk/nisi/2002/2836/schedule/2/paragraph/1/3); [S.R. 2002/356](https://www.legislation.gov.uk/nisr/2002/356), [art. 2(2)](https://www.legislation.gov.uk/nisr/2002/356/article/2/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/nisr/2002/356/schedule/1/part/II)
[^c16399311]: Words in s. 172(2)(c) inserted (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. 37(b)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/37/b); [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)
[^c16399321]: Words in s. 172(2)(c) inserted (12.1.2000 and 2.4.2000 for specified purposes and otherwise prosp.) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 Pt. VI para. 30](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/part/VI/paragraph/30); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/b)
[^c16399341]: Words in s. 172(2)(c) substituted (11.11.1999) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [ss. 81](https://www.legislation.gov.uk/ukpga/1999/30/section/81), [89(4)(d)](https://www.legislation.gov.uk/ukpga/1999/30/section/89/4/d), [Sch. 11 para. 11](https://www.legislation.gov.uk/ukpga/1999/30/schedule/11/paragraph/11)
[^c16399361]: Words in s. 172(2)(c) substituted (23.3.1994) by [S.I. 1994/766 (N.I. 5)](https://www.legislation.gov.uk/nisi/1994/766), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1994/766/article/1/2), [5(2)](https://www.legislation.gov.uk/nisi/1994/766/article/5/2) (with [art. 4(6)](https://www.legislation.gov.uk/nisi/1994/766/article/4/6))
[^c16399371]: Words in s. 172(2)(c) ceased to have effect (24.3.1999 for specified purposes and 1.4.1999 otherwise) by virtue of [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 18](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/18) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399381]: S. 172(3)(a) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 29(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/3), [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))
[^c16399391]: Words in s. 172(3)(b) omitted (6.4.1995) by virtue of [S.R. 1995/69](https://www.legislation.gov.uk/nisr/1995/69), [art. 6(1)(a)(iii)](https://www.legislation.gov.uk/nisr/1995/69/article/6/1/a/iii)
[^c16399411]: S. 172(4) applied (1.1.2000 for specified purposes and 3.4.2000 otherwise) by [1999 c. 33](https://www.legislation.gov.uk/ukpga/1999/33), [s. 115(8)](https://www.legislation.gov.uk/ukpga/1999/33/section/115/8); [S.I. 1999/3190](https://www.legislation.gov.uk/uksi/1999/3190), [art. 2](https://www.legislation.gov.uk/uksi/1999/3190/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1999/3190/schedule); [S.I. 2000/464](https://www.legislation.gov.uk/uksi/2000/464), [art. 2](https://www.legislation.gov.uk/uksi/2000/464/article/2), [Sch. 1](https://www.legislation.gov.uk/uksi/2000/464/schedule/1)
[^c16399421]: Words in s. 172(4) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(15)(a)](https://www.legislation.gov.uk/nia/2000/4/section/33/15/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16399431]: S. 172(4A) 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(15)(b)](https://www.legislation.gov.uk/nia/2000/4/section/33/15/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16399441]: [1954 c. 33 (N.I.)](https://www.legislation.gov.uk/apni/1954/33).
[^c16399451]: S. 172(8) repealed (2.12.1999) by [S.I. 1999/663](https://www.legislation.gov.uk/uksi/1999/663), [arts. 1(2)](https://www.legislation.gov.uk/uksi/1999/663/article/1/2), [2(2)](https://www.legislation.gov.uk/uksi/1999/663/article/2/2), [Sch. 2](https://www.legislation.gov.uk/uksi/1999/663/schedule/2); [S.I. 1999/3208](https://www.legislation.gov.uk/uksi/1999/3208), [art. 2](https://www.legislation.gov.uk/uksi/1999/3208/article/2)
[^c16399461]: S. 172(9) modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/4), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 20(e)](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/20/e)
[^c16399471]: Words in s. 172(9) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 29(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399481]: Words in s. 172(9) 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. 29(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399491]: S. 172(11A)(11B) 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. 29(5)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/5) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399501]: [1954 c. 33 (N.I.)](https://www.legislation.gov.uk/apni/1954/33).
[^c19104331]: Pt. XIIZA (ss. 167ZA-167ZK) 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), [5](https://www.legislation.gov.uk/nisi/2002/2836/article/5); [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)
[^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)
[^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)
[^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))
[^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)
[^c19103991]: Words in [Sch. 1 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/1) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 32(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/32/3)
[^c16400261]: [Sch. 1 para. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/2) repealed (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [ss. 81(1)](https://www.legislation.gov.uk/ukpga/2000/19/section/81/1), [85](https://www.legislation.gov.uk/ukpga/2000/19/section/85), [Sch. 9 Pt. VIII(2)](https://www.legislation.gov.uk/ukpga/2000/19/schedule/9/part/VIII/2), Note 1
[^c16400271]: Words in [Sch. 1 para. 3(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/3) substituted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 52(a)](https://www.legislation.gov.uk/nisi/1998/1506/article/52/a); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16400281]: [Sch. 1 para. 3(4)(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/4/5) added (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 52(b)](https://www.legislation.gov.uk/nisi/1998/1506/article/52/b); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16400291]: [Sch. 1 para. 3(6)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/6) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 32](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/32) (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))
[^c16400301]: [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1) paras. 3A, 3B and cross-headings inserted (28.7.2000) by [Child Support, Pensions and Social Security Act 2000 (c. 19)](https://www.legislation.gov.uk/ukpga/2000/19), [ss. 81(2)](https://www.legislation.gov.uk/ukpga/2000/19/section/81/2)
[^c16400341]: [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671).
[^c16400381]: Words in [Sch. 1 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/4) 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. 33](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/33) (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))
[^c16400391]: Words in [Sch. 1 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/4) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 19](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/19) (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))
[^c16400461]: [Sch. 1 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5) substituted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(6)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/6); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16400471]: Words in [Sch. 1 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5) 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. 33](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/33) (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))
[^c16400481]: Words in [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5/b) substituted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 78(4)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/4)
[^c16400421]: Cross-heading substituted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(6)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/6); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16400511]: [Sch. 1 para. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5A) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 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(7)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/7); [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)
[^c16400521]: Words in [Sch. 1 para. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5A) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 33](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/33) (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))
[^c16400491]: Cross-heading inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 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(7)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/7); [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)
[^c16401271]: Word in Sch. 1 para. 6(1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 34(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/34/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401281]: Sch. 1 para. 6(1)(a) substituted (9.9.1998 for the purpose only of making regulations or orders 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. 58(8)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/8); [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)
[^c16401291]: Words in Sch. 1 para. 6(2) substituted (9.9.1998 for the purpose only of making regulations or orders 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. 58(9)(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/9/a); [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)
[^c16401301]: Words in Sch. 1 para. 6(2)(b) ceased to have effect (9.9.1998 for the purpose only of making regulations or orders and 6.4.1999 otherwise) and repealed (6.4.1999) by virtue of [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1/2), [Sch. 6 para. 58(9)(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/9/b), [Sch. 7](https://www.legislation.gov.uk/nisi/1998/1506/schedule/7); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)(d)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b/d), [Sch. Pts. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II), [III](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/III)
[^c16401311]: Sch. 1 para. 6(3)(a) applied (19.4.1993) by [S.R. 1979/186](https://www.legislation.gov.uk/nisr/1979/186), [regs. 28A(1)](https://www.legislation.gov.uk/nisr/1979/186/regulation/28A/1), [28B(1)](https://www.legislation.gov.uk/nisr/1979/186/regulation/28B/1) (as inserted (19.4.1993) by [S.R. 1993/130](https://www.legislation.gov.uk/nisr/1993/130), [reg. 2](https://www.legislation.gov.uk/nisr/1993/130/regulation/2))
[^c16401321]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c16401331]: Sch. 1 para. 6(4) substituted (26.3.1999 for specified purposes and 6.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/7) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(d)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/d), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [3](https://www.legislation.gov.uk/nisr/1999/149/schedule/3) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401341]: Sch. 1 para. 6(4A) inserted (9.9.1998 for the purpose only of making regulations or orders 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. 58(11)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/11); [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)
[^c16401351]: Words in Sch. 1 para. 6(4A) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 3](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401361]: Words in Sch. 1 para. 6(5) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 20(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/20/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401381]: Words in Sch. 1 para. 6(5) 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(6)(a)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/86/6/a); [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)
[^c16401391]: Words in Sch. 1 para. 6(6) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 20(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/20/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401401]: Words in Sch. 1 para. 6(6) inserted (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(6)(b)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/86/6/b); [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)
[^c16401411]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16401421]: Words in Sch. 1 para. 6(7) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 20(c)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/20/c) (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))
[^c16401441]: Sch. 1 para. 6(8) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 34(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/34/2), [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))
[^c16401841]: Words in Sch. 1 para. 7(1) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 21(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/21/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401871]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16401881]: Words in Sch. 1 para. 7(2) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 21(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/21/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401891]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16401901]: Words in Sch. 1 para. 7(2)(b) substituted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 80(2)](https://www.legislation.gov.uk/ukpga/2000/19/section/80/2)
[^c16401911]: Words in Sch. 1 para. 7(3) substituted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 53(1)(a)](https://www.legislation.gov.uk/nisi/1998/1506/article/53/1/a); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(d)](https://www.legislation.gov.uk/nisr/1999/102/article/2/d), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/III)
[^c16401921]: Words in Sch. 1 para. 7(3) substituted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 53(1)(b)](https://www.legislation.gov.uk/nisi/1998/1506/article/53/1/b); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(d)](https://www.legislation.gov.uk/nisr/1999/102/article/2/d), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/III)
[^c16401931]: Words in Sch. 1 para. 7(6) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 35(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/35/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401941]: Sch. 1 para. 7(7) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 35(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/35/3), [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))
[^c16401951]: Words in Sch. 1 para. 7(8) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 35(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/35/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401961]: Words in Sch. 1 para. 7(11)(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(12)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/12); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(d)](https://www.legislation.gov.uk/nisr/1998/312/article/2/d), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/III)
[^c16401971]: Sch. 1 para. 7(12) substituted (26.3.1999 for specified purposes and 6.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 8](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/8) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(d)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/d), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [3](https://www.legislation.gov.uk/nisr/1999/149/schedule/3) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402041]: [Sch. 1 para. 7A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A) inserted (10.3.1999 for specified purposes and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 53(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/53/2); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/102/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/II)
[^c16402051]: Word in [Sch. 1 para. 7A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A/2) inserted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 4(2)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/4/2/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402061]: Words in [Sch. 1 para. 7A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A/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. 36](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/36) (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))
[^c16402071]: Words in [Sch. 1 para. 7A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A/2) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 4(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/4/2/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402081]: Words in [Sch. 1 para. 7A(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A/3/b) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 4(3)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/4/3/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402091]: Words in [Sch. 1 para. 7A(3)(e)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A/3/e) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 4(3)(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/4/3/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402481]: Words in Sch. 1 para. 7B(1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 37](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/37) (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))
[^c16402491]: Words in Sch. 1 para. 7B(1) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 5(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402501]: Words in Sch. 1 para. 7B(2) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 5(4)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/4/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402531]: Sch. 1 para. 7B(2)(e) substituted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 80(3)](https://www.legislation.gov.uk/ukpga/2000/19/section/80/3)
[^c16402541]: Sch. 1 para. 7B(4)(6) repealed (26.3.1999 for specified purposes only and wholly repealed 1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2/3), [Sch. 8 para. 5(5)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/5), [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(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402551]: Words in Sch. 1 para. 7B(5)(b) repealed (26.3.1999 for specified purposes only and wholly repealed 1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2/3), [Sch. 8 para. 5(6)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/6/a), [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(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402561]: Words in Sch. 1 para. 7B(5)(b) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 5(6)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/6/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402571]: Words in Sch. 1 para. 7B(5)(e) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 5(6)(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/6/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402581]: Sch. 1 para. 7B(5A) inserted (28.7.2000) by [Child Support, Pensions and Social Security Act 2000 (c. 19)](https://www.legislation.gov.uk/ukpga/2000/19), [s. 80(4)](https://www.legislation.gov.uk/ukpga/2000/19/section/80/4)
[^c16402591]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16402641]: [Sch. 1 para. 7BA](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7BA) inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 80(5)](https://www.legislation.gov.uk/ukpga/2000/19/section/80/5)
[^c16402131]: [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1) para. 7B and cross-heading inserted (10.3.1999 for specified purposes and 6.4.1999 otherwise) by [The Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))](https://www.legislation.gov.uk/nisi/1998/1506), [art. 54](https://www.legislation.gov.uk/nisi/1998/1506/article/54); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/102/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/II)
[^c16402141]: [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1): words in cross-heading preceding para. 7B substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 5(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402681]: [Sch. 1 para. 7C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7C) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2/3), [Sch. 8 para. 6](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/6), [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))
[^c16402661]: [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1): cross-heading and para. 7C inserted (*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [55](https://www.legislation.gov.uk/nisi/1998/1506/article/55) (which inserting article was repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [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)))
[^c16403631]: Words in [Sch. 1 para. 8(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 38(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/38/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16403641]: Words in [Sch. 1 para. 8(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/b) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 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(14)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/14); [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)
[^c16403651]: [Sch. 1 para. 8(1)(ca)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/ca) inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 81(4)](https://www.legislation.gov.uk/ukpga/2000/19/section/81/4)
[^c16403661]: Words in [Sch. 1 para. 8(1)(g)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/g) substituted (6.4.1997) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [art. 147](https://www.legislation.gov.uk/nisi/1995/3213/article/147), [Sch. 3 para. 11](https://www.legislation.gov.uk/nisi/1995/3213/schedule/3/paragraph/11); [S.R. 1997/192](https://www.legislation.gov.uk/nisr/1997/192), [art. 2](https://www.legislation.gov.uk/nisr/1997/192/article/2) (with transitional adaptations, modification and savings in [arts. 3-13](https://www.legislation.gov.uk/nisr/1997/192/article/3))
[^c16403671]: [Sch. 1 para. 8(1)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/i) repealed (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 85](https://www.legislation.gov.uk/ukpga/2000/19/section/85), [Sch. 9 Pt. VIII(2)](https://www.legislation.gov.uk/ukpga/2000/19/schedule/9/part/VIII/2), Note 1
[^c16403681]: [Sch. 1 para. 8(1)(ia)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/ia) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by virtue of [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(14)(15)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/14/15); [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)
[^c16403691]: Words in [Sch. 1 para. 8(1)(ia)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/ia) inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 78(5)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/5)
[^c16403701]: Words in [Sch. 1 para. 8(1)(l)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/l/i) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by virtue of [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(16)(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/16/a); [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)
[^c16403711]: Words in [Sch. 1 para. 8(1)(l)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/l/ii) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by virtue of [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(16)(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/16/b); [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)
[^c16403721]: [Sch. 1 para. 8(1)(l)(iia)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/l/iia) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by virtue of [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(16)(c)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/16/c); [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)
[^c16403731]: Words in [Sch. 1 para. 8(1)(l)(iii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/l/iii) substituted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by virtue of [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(16)(d)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/16/d); [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)
[^c16403741]: [Sch. 1 para. 8(1)(p)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/p) repealed (1.7.1997) by [S.I. 1997/1182 (N.I. 11)](https://www.legislation.gov.uk/nisi/1997/1182), [art. 19(2)](https://www.legislation.gov.uk/nisi/1997/1182/article/19/2), [Sch. 2](https://www.legislation.gov.uk/nisi/1997/1182/schedule/2); [S.R. 1997/316](https://www.legislation.gov.uk/nisr/1997/316), [art. 2](https://www.legislation.gov.uk/nisr/1997/316/article/2), [Sch.](https://www.legislation.gov.uk/nisr/1997/316/schedule)
[^c16403751]: [Sch. 1 para. 8(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1A) 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. 38(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/38/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16403761]: Words in [Sch. 1 para. 8(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1A) inserted (11.11.1999) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [ss. 81](https://www.legislation.gov.uk/ukpga/1999/30/section/81), [89(4)(d)](https://www.legislation.gov.uk/ukpga/1999/30/section/89/4/d), [Sch. 11 para. 12](https://www.legislation.gov.uk/ukpga/1999/30/schedule/11/paragraph/12)
[^c16403771]: [Sch. 1 para. 8(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/2/3) repealed (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 88](https://www.legislation.gov.uk/ukpga/1999/30/section/88), [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(e)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/e)
[^c16403791]: Words in [Sch. 1 para. 9](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/9) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 39](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/39) (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))
[^c16403851]: Words in [Sch. 1 para. 10(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/10/1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 40](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/40) (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))
[^c16403861]: Words in [Sch. 1 para. 10(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/10/2) substituted (1.1.1994) by [Friendly Societies Act 1992 (c. 40)](https://www.legislation.gov.uk/ukpga/1992/40), [s. 120(1)](https://www.legislation.gov.uk/ukpga/1992/40/section/120/1), [Sch. 21 Pt. I para. 19(1)(a)(b)](https://www.legislation.gov.uk/ukpga/1992/40/schedule/21/part/I/paragraph/19/1/a/b); [S.I. 1993/3226](https://www.legislation.gov.uk/uksi/1993/3226), [art. 2(1)](https://www.legislation.gov.uk/uksi/1993/3226/article/2/1), [Sch. 2](https://www.legislation.gov.uk/uksi/1993/3226/schedule/2)
[^c16403881]: [Sch. 1 para. 10(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/10/3) substituted (1.1.1994) by [Friendly Societies Act 1992 (c. 40)](https://www.legislation.gov.uk/ukpga/1992/40), [s. 120(1)](https://www.legislation.gov.uk/ukpga/1992/40/section/120/1), [Sch. 21 Pt. I para. 19(2)](https://www.legislation.gov.uk/ukpga/1992/40/schedule/21/part/I/paragraph/19/2); [S.I. 1993/3226](https://www.legislation.gov.uk/uksi/1993/3226), [art. 2(1)](https://www.legislation.gov.uk/uksi/1993/3226/article/2/1), [Sch. 2](https://www.legislation.gov.uk/uksi/1993/3226/schedule/2)
[^c16399521]: Words in heading to Sch. 1 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(1)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/1); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(d)](https://www.legislation.gov.uk/nisr/1998/312/article/2/d), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/III)
[^c16403911]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c16403921]: [Sch. 2 para. 1(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/1/b) repealed (with effect as mentioned in s. 579(1) of the repealing Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [ss. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 2 para. 76(1)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/76/1), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c16403961]: [Sch. 2 para. 3(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1/b) repealed (8.9.1998) by [1998 c. 14](https://www.legislation.gov.uk/ukpga/1998/14), [ss. 59(3)](https://www.legislation.gov.uk/ukpga/1998/14/section/59/3), [86(2)](https://www.legislation.gov.uk/ukpga/1998/14/section/86/2), [Sch. 8](https://www.legislation.gov.uk/ukpga/1998/14/schedule/8); [S.I. 1998/2209](https://www.legislation.gov.uk/uksi/1998/2209), [art. 2(a)](https://www.legislation.gov.uk/uksi/1998/2209/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/uksi/1998/2209/schedule/part/I) (subject to saving in [art. 3](https://www.legislation.gov.uk/uksi/1998/2209/article/3))
[^c16403971]: Words in [Sch. 2 para. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2) repealed (29.4.1996 with effect in relation to the year 1996-97 and subsequent years of assessment) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [ss. 147(2)(b)(3)](https://www.legislation.gov.uk/ukpga/1996/8/section/147/2/b/3), [205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(15)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/15) Note
[^c16403981]: Words in [Sch. 2 para. 4(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/4/2) substituted (8.9.1998) by [1998 c. 14](https://www.legislation.gov.uk/ukpga/1998/14), [s. 59(4)](https://www.legislation.gov.uk/ukpga/1998/14/section/59/4); [S.I. 1998/2209](https://www.legislation.gov.uk/uksi/1998/2209), [art. 2(a)](https://www.legislation.gov.uk/uksi/1998/2209/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/uksi/1998/2209/schedule/part/I) (subject to saving in [art. 3](https://www.legislation.gov.uk/uksi/1998/2209/article/3))
[^c16404071]: Words in [Sch. 2 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/6/1) substituted (8.9.1998) by [1998 c. 14](https://www.legislation.gov.uk/ukpga/1998/14), [s. 59(5)(a)](https://www.legislation.gov.uk/ukpga/1998/14/section/59/5/a); [S.I. 1998/2209](https://www.legislation.gov.uk/uksi/1998/2209), [art. 2(a)](https://www.legislation.gov.uk/uksi/1998/2209/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/uksi/1998/2209/schedule/part/I) (subject to saving in [art. 3](https://www.legislation.gov.uk/uksi/1998/2209/article/3))
[^c16404081]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16404091]: Words in [Sch. 2 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/6/1) substituted (8.9.1998) by [1998 c. 14](https://www.legislation.gov.uk/ukpga/1998/14), [s. 59(5)(b)](https://www.legislation.gov.uk/ukpga/1998/14/section/59/5/b); [S.I. 1998/2209](https://www.legislation.gov.uk/uksi/1998/2209), [art. 2(a)](https://www.legislation.gov.uk/uksi/1998/2209/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/uksi/1998/2209/schedule/part/I) (subject to saving in [art. 3](https://www.legislation.gov.uk/uksi/1998/2209/article/3))
[^c16404101]: [Sch. 2 para. 6(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/6/2) repealed and superseded (1.4.1999) by [1999 c. 2](https://www.legislation.gov.uk/ukpga/1999/2), [ss. 3(1)(6)](https://www.legislation.gov.uk/ukpga/1999/2/section/3/1/6), [26(3)](https://www.legislation.gov.uk/ukpga/1999/2/section/26/3), [Sch. 10 Pt. I](https://www.legislation.gov.uk/ukpga/1999/2/schedule/10/part/I); [S.I. 1999/527](https://www.legislation.gov.uk/uksi/1999/527), [art. 2(b)](https://www.legislation.gov.uk/uksi/1999/527/article/2/b), [Sch. 2](https://www.legislation.gov.uk/uksi/1999/527/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/uksi/1999/527/article/3))
[^c16404111]: Words in [Sch. 2 para. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/8) substituted (4.3.1999 for specified purposes and 1.4.1999 otherwise) by [1999 c. 2](https://www.legislation.gov.uk/ukpga/1999/2), [s. 18](https://www.legislation.gov.uk/ukpga/1999/2/section/18), [Sch. 7 para. 17](https://www.legislation.gov.uk/ukpga/1999/2/schedule/7/paragraph/17); [S.I. 1999/527](https://www.legislation.gov.uk/uksi/1999/527), [art. 2(a)(b)](https://www.legislation.gov.uk/uksi/1999/527/article/2/a/b), [Schs. 1](https://www.legislation.gov.uk/uksi/1999/527/schedule/1), [2](https://www.legislation.gov.uk/uksi/1999/527/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/uksi/1999/527/article/3))
[^c16404121]: [Sch. 3 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/1) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c16404181]: [Sch. 3 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 14(1)](https://www.legislation.gov.uk/nisr/1995/35/regulation/14/1)
[^c16404191]: Words in [Sch. 3 para. 2(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/1) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 3(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/3/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16404201]: [Sch. 3 para. 2(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/2/a) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 59(2)](https://www.legislation.gov.uk/nisi/1999/3147/article/59/2); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(a)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/a/4/5)
[^c19104081]: Words in [Sch. 3 para. 2(4)(a)(i)(5)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/4/a/i/5/a/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(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/33/2)
[^c16404211]: Words in [Sch. 3 para. 2(6)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/6/b) 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. 38(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/38/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16404221]: [Sch. 3 para. 2(7)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/7) added (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 5(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/5/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16404231]: Words in [Sch. 3 para. 2(7)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/7) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 59(3)](https://www.legislation.gov.uk/nisi/1999/3147/article/59/3); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(a)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/a/4/5)
[^c16404241]: [Sch. 3 para. 2(8)(9)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/8/9) added (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 59(4)](https://www.legislation.gov.uk/nisi/1999/3147/article/59/4); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(a)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/a/4/5)
[^c16404131]: Cross-heading substituted (13.4.1995) by virtue of [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 3(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/3/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16404261]: [Sch. 3 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/3) repealed (2.4.2000 for specified purposes and otherwise*prosp.*) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. V](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/V); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(c)(i)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/c/i)
[^c16404271]: Words in [Sch. 3 para. 3(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/3/1/a) substituted (with effect in any case where the expected week of confinement begins on or after 16.10.1994) by [S.R. 1994/176](https://www.legislation.gov.uk/nisr/1994/176), [regs. 1(2)](https://www.legislation.gov.uk/nisr/1994/176/regulation/1/2), [2(4)](https://www.legislation.gov.uk/nisr/1994/176/regulation/2/4)
[^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)
[^c19104181]: Words in [Sch. 3 para. 5(4)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/4/a/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(5)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/33/5)
[^c16404431]: Words in [Sch. 3 para. 5(6)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/6) 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. 38(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/38/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16404441]: Words in [Sch. 3 para. 5(7)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/7/a) repealed (16.12.1995 with effect in relation to any person attaining pensionable age on or after 6.4.2010) 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), [168](https://www.legislation.gov.uk/nisi/1995/3213/article/168), [Sch. 2 Pt. II para. 4](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/4), [Sch. 5 Pt. II](https://www.legislation.gov.uk/nisi/1995/3213/schedule/5/part/II)
[^c16404451]: [Sch. 3 para. 5(7A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/7A) inserted (8.1.2001) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 36](https://www.legislation.gov.uk/nia/2000/4/section/36); [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 2(d)](https://www.legislation.gov.uk/nisr/2000/374/article/2/d)
[^c16404461]: Words in [Sch. 3 para. 5(8)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/8) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [131(5)](https://www.legislation.gov.uk/nisi/1995/3213/article/131/5)
[^c16404301]: [Sch. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3): words in cross-heading preceding para. 5 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)
[^c16404491]: Words in [Sch. 3 para. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/8) 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. 38(4)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/38/4) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16405501]: Sch. 4A inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(3)](https://www.legislation.gov.uk/nia/2000/4/section/30/3), [Sch. 4](https://www.legislation.gov.uk/nia/2000/4/schedule/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)
[^c16405551]: Words in Sch. 5 para. 2(6) 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. 36(a)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/36/a); [S.R. 1995/17](https://www.legislation.gov.uk/nisr/1995/17), [art. 2](https://www.legislation.gov.uk/nisr/1995/17/article/2)
[^c16405661]: Sch. 5 paras. 4-7 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)
[^c16405681]: Sch. 5 para. 4(1) modified (16.12.1995) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1](https://www.legislation.gov.uk/nisi/1995/3213/article/1), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 para. 18(14)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/paragraph/18/14)
[^c16405691]: Words in Sch. 5 para. 4(3) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(a)(2)(c)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/a/2/c)
[^c16405731]: Sch. 5 paras. 4-7 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)
[^c16405721]: Sch. 5, paras. 5, 5A, 6 substituted (16.12.1995) for Sch. 5 paras. 5 and 6 by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1](https://www.legislation.gov.uk/nisi/1995/3213/article/1), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 para. 18(15)(16)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/paragraph/18/15/16)
[^c16405741]: Sch. 5 para. 1 modified (13.12.1995) by [S.I. 1995/3213](https://www.legislation.gov.uk/uksi/1995/3213), [art. 123](https://www.legislation.gov.uk/uksi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(16)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/part/III/paragraph/18/16)
[^c16405761]: Sch. 5 paras. 4-7 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)
[^c16405751]: Sch. 5 paras. 5, 5A, 6 substituted (16.12.1995) for Sch. 5 paras. 5 and 6 by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1](https://www.legislation.gov.uk/nisi/1995/3213/article/1), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 para. 18(15)(16)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/paragraph/18/15/16)
[^c16405771]: Words in Sch. 5 para. 5A(2)(3) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(2)(c)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/2/c)
[^c16405871]: Sch. 5 paras. 4-7 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)
[^c16405861]: Sch. 5 paras. 5, 5A, 6 substituted (16.12.1995) for Sch. 5 paras. 5 and 6 by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1](https://www.legislation.gov.uk/nisi/1995/3213/article/1), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III paras. 18(15)(16)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/15/16)
[^c16405881]: Words in Sch. 5 para. 6(3)(4) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(2)(c)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/2/c)
[^c16405941]: Sch. 5 paras. 4-7 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)
[^c16405961]: Words in Sch. 5 para. 7(1)(a) 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 para. 40](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/paragraph/40); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16405991]: Words in Sch. 5 para. 7(2)(b) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [ss. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [186(2)](https://www.legislation.gov.uk/ukpga/1993/49/section/186/2), [Sch. 7 para. 36(d)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/36/d); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16405521]: Sch. 5 modified (temp. from 1.12.1999 until 5.10.2002) by [The Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(4)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/4/b), [49(7)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/49/7/b) (the temp. modification lapsing on the coming into operation of [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441))
[^c16406031]: Words in [Sch. 6 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/1) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5) (subject to saving in art. 4 of that S.R.)
[^c16406061]: [Sch. 6 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/4) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5) (subject to saving in art. 4 of that S.R.)
[^c16406071]: [Sch. 6 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/5) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5) (subject to saving in art. 4 of that S.R.)
[^c16406181]: [Sch. 7 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 42(6)(7)](https://www.legislation.gov.uk/ukpga/1993/49/section/42/6/7); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16406191]: [Sch. 7 para. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/2) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [ss. 44(2)](https://www.legislation.gov.uk/ukpga/1993/49/section/44/2); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16406201]: Words in [Sch. 7 para. 3(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/2/3) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 para. 41(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/paragraph/41/2), [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](https://www.legislation.gov.uk/nisr/1994/450/article/2)
[^c16406221]: Words in [Sch. 7 para. 3(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/3) 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. 37(a)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/37/a); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16406231]: Words in [Sch. 7 para. 3(10)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/10) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 19(2)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/19/2); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16406241]: Words in [Sch. 7 para. 3(11)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/11) 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. 37(b)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/37/b); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16406501]: [Sch. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7), [para. 11(1)](https://www.legislation.gov.uk/ukpga/1992/7/paragraph/11/1) modified (10.10.1994) by [S.R. 1986/179](https://www.legislation.gov.uk/nisr/1986/179), [reg. 12A](https://www.legislation.gov.uk/nisr/1986/179/regulation/12A) (as inserted by [S.R. 1994/347](https://www.legislation.gov.uk/nisr/1994/347), [art. 3](https://www.legislation.gov.uk/nisr/1994/347/article/3))
[^c16406511]: [S.I. 1990/1511 (N.I. 15)](https://www.legislation.gov.uk/nisi/1990/1511).
[^c16406521]: [Sch. 7 para. 11(12A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/11/12A) inserted (*temp.*) (1.7.1992) by [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 6](https://www.legislation.gov.uk/ukpga/1992/9/section/6), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 4 paras. 1](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/paragraph/1),9.
[^c16406531]: [Sch. 7 para. 12(7)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/12/7) inserted (*temp.*) (1.7.1992) by [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 6](https://www.legislation.gov.uk/ukpga/1992/9/section/6), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 4 paras. 1](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/paragraph/1),10
[^c16406581]: Sch. 7 para. 13(10) substituted (7.10.1996) by [S.I. 1995/2705](https://www.legislation.gov.uk/uksi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/uksi/1995/2705/article/40/1), [Sch. 2 para. 19(2)](https://www.legislation.gov.uk/uksi/1995/2705/schedule/2/paragraph/19/2); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c16407091]: Words in [Sch. 9 para. 1(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/b) substituted (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(1)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/1), [Sch. 5 para. 40(a)(i)](https://www.legislation.gov.uk/nisi/1998/1504/schedule/5/paragraph/40/a/i); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/25/article/2/c)
[^c16407101]: Words in [Sch. 9 para. 1(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/b) substituted (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(1)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/1), [Sch. 5 para. 40(a)(ii)](https://www.legislation.gov.uk/nisi/1998/1504/schedule/5/paragraph/40/a/ii); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/25/article/2/c)
[^c16407111]: Words in [Sch. 9 para. 1(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/c) substituted (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(1)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/1), [Sch. 5 para. 40(b)](https://www.legislation.gov.uk/nisi/1998/1504/schedule/5/paragraph/40/b); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/25/article/2/c)
[^c16407121]: Words in [Sch. 9 para. 1(1)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/d) substituted (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(1)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/1), [Sch. 5 para. 40(c)](https://www.legislation.gov.uk/nisi/1998/1504/schedule/5/paragraph/40/c); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/25/article/2/c)
[^c16407131]: [Sch. 9 para. 1(1)(e)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/e) repealed (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(2)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/2), [Sch. 6](https://www.legislation.gov.uk/nisi/1998/1504/schedule/6); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(d)](https://www.legislation.gov.uk/nisr/1999/25/article/2/d)
[^c16407141]: [Sch. 9 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/5) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5) (subject to saving in art. 4 of that S.R.)
[^c16407151]: [Sch. 11 para. 1A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/1A) inserted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 23](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/23) (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))
[^c19101551]: [Sch. 11 para. 2(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/b) omitted (1.10.2002) by virtue of Fixed-term [Employees (Prevention of Less Favourable Treatment) Regulations (Northern Ireland) 2002 (S.R. 2002/298)](https://www.legislation.gov.uk/nisr/2002/298), [reg. 11](https://www.legislation.gov.uk/nisr/2002/298/regulation/11), [Sch. 2 para. 1(a)](https://www.legislation.gov.uk/nisr/2002/298/schedule/2/paragraph/1/a) (with [Sch. 2 para. 4](https://www.legislation.gov.uk/nisr/2002/298/schedule/2/paragraph/4))
[^c16407271]: [Sch. 11 para. 2(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/d) substituted for Sch. 2 para. 2(d)(e) (13.4.1995) by [S.I. 1994/1898](https://www.legislation.gov.uk/uksi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/uksi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 42(2)](https://www.legislation.gov.uk/uksi/1994/1898/schedule/1/part/I/paragraph/42/2) (with [art. 15(1)](https://www.legislation.gov.uk/uksi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16407281]: [Sch. 11 para. 2(d)(iii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/d/iii) and preceding word repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5) (subject to [art. 4](https://www.legislation.gov.uk/nisr/2000/332/article/4))
[^c16407291]: Words in [Sch. 11 para. 6(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/6/2/d) repealed (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/2), [Sch. 7](https://www.legislation.gov.uk/nisi/1998/1506/schedule/7); [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. III](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/III)
[^c16407311]: Words in [Sch. 11 para. 2(g)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/g) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c19101581]: [Sch. 11 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/4) omitted (1.10.2002) by virtue of Fixed-term [Employees (Prevention of Less Favourable Treatment) Regulations (Northern Ireland) 2002 (S.R. 2002/298)](https://www.legislation.gov.uk/nisr/2002/298), [reg. 11](https://www.legislation.gov.uk/nisr/2002/298/regulation/11), [Sch. 2 para. 1(b)](https://www.legislation.gov.uk/nisr/2002/298/schedule/2/paragraph/1/b) (with [Sch. 2 para. 4](https://www.legislation.gov.uk/nisr/2002/298/schedule/2/paragraph/4))
[^c16407321]: [Sch. 11 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/5) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 42(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/42/3), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16407341]: Words in [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/7/schedule/12), [para. 1](https://www.legislation.gov.uk/ukpga/1992/7/paragraph/1) repealed (7.10.1996) by [S.I.1995/2751 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2751), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2751/article/40/2), [Sch.3](https://www.legislation.gov.uk/nisi/1995/2751/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art.2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16407351]: Words in [Sch. 12 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/12/paragraph/1) inserted (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. 43(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16407371]: [Sch. 12 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/12/paragraph/3) 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. 43(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16407381]: [Sch. 12 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/12/paragraph/4) 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. 43(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16407361]: Cross-heading 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. 43(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16407401]: [Sch. 12 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/12/paragraph/5) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 43(4)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/4) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16407391]: Cross-heading 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. 43(4)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/4) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16407421]: [Sch. 13 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/13/paragraph/1) substituted (7.10.1996) by [S.I. 1995/2705](https://www.legislation.gov.uk/uksi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/uksi/1995/2705/article/40/1), [Sch. 2 para. 20](https://www.legislation.gov.uk/uksi/1995/2705/schedule/2/paragraph/20); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c16407441]: [Sch. 13 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/13/paragraph/2) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 44(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/44/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16407431]: Cross-heading and para. 2 in Sch. 13 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. 44(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/44/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(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)
[^c16387011]: [Ss. 49](https://www.legislation.gov.uk/ukpga/1992/7/section/49), [50](https://www.legislation.gov.uk/ukpga/1992/7/section/50) replaced by ss. 48A-48C by virtue of [S.I. 1995/3213](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 Pt. II para. 3(1)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/part/II/paragraph/3/1)
[^c16387021]: [Ss. 49](https://www.legislation.gov.uk/ukpga/1992/7/section/49), [50](https://www.legislation.gov.uk/ukpga/1992/7/section/50) replaced by ss. 48A-48C by virtue of [S.I. 1995/3213](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 Pt. II para. 3(1)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/part/II/paragraph/3/1)
[^c16387031]: Words in [s. 50(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/50/2) 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.34](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/34); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^key-0009074f8deb7cde36ab2e441a3791c0]: Words in [Sch. 2 para. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(b)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/b/i), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-0016d70b7bdb0c0f6220abb919838844]: Act modified (coming into force in accordance with art. 1 of the amending Rule) by [The Social Security (Ireland) Order (Northern Ireland) 2019 (S.R. 2019/77)](https://www.legislation.gov.uk/nisr/2019/77), [art. 2](https://www.legislation.gov.uk/nisr/2019/77/article/2); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)
[^key-0017182c843c07e326583cccfb7d2bc5]: Words in [s. 35(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3/c) substituted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 2(b)](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/2/b); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-001f964b89ecd1c3627d7ca3b6d5135c]: [S. 36A](https://www.legislation.gov.uk/ukpga/1992/7/section/36A) repealed (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 9](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/9); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-0028382b2726e4585096266c7c5c564f]: Words in [s. 167ZA(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZA/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(8)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/8/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-00402d2b8d72a37044564e1b9cbb944a]: Words in [s. 77(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/9) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(12)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/12/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-004e2bfcc1778aecd01760069eb9900b]: Words in [s. 22(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/5) inserted (1.7.2008 for specified purposes, 27.10.2008 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(3)(b)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/3/b); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/c), [Sch. Pt. 1](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/1)
[^key-009d3d0ca6b14de07e1ce19d6e628378]: Words in [Sch. 1 para. 3(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/3) substituted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2004/3/section/2/2), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(b)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/b)
[^key-017792d9fe41ce9031a5c6cfbc83f8f7]: Words in s. 20(1)(d) repealed (with effect from 14.8.2010) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 36(1)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [ss. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2), [34(2)(a)](https://www.legislation.gov.uk/nia/2010/13/section/34/2/a))
[^key-01b01d6e3c44fbbaee815127ea7305fb]: [S. 11(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/4) substituted (14.12.2022 with effect from 6.4.2022) by [The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329)](https://www.legislation.gov.uk/uksi/2022/1329), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1329/regulation/1), [3(3)](https://www.legislation.gov.uk/uksi/2022/1329/regulation/3/3)
[^key-01cf949261038b5fe929dc60f21785c5]: [Sch. 11 para. 2(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/a) repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(9)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/9), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(10)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/10)[(11)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/11))
[^key-021269c320979a0f75a78f2a47c32ab0]: [S. 35(3A)-(3D)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(2)](https://www.legislation.gov.uk/nia/2015/1/section/6/2), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-0241ffc9c17bf3a2575822594ff4ae24]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [25(1)](https://www.legislation.gov.uk/nisr/2023/155/regulation/25/1)
[^key-0254f7d13df93be29f9a78852ccf27ca]: Words in s. 73(5) repealed (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 49(3)](https://www.legislation.gov.uk/nia/2007/2/section/49/3), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)[(e)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/e)
[^key-02845921f16d637d4c38094b67867cff]: Words in [Sch. 4B para. 3(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/3/b) 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. 12(3)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/3/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)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-02b2ede9b0d38ac1db830de65f9ac878]: [S. 44(7)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/7/c) added (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 10(2)(b)](https://www.legislation.gov.uk/nia/2008/1/section/10/2/b)
[^key-02c460ec95cbc3879c36b8980ea47b3b]: Words in Sch. 5 para. 3C(1)(b) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b/3), [Sch. paras. 6(e)(iii)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/iii/aa)
[^key-03588f606224a4e7ff864758b4011917]: Words in [Sch. 5 para. 4(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1A) substituted (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. 6(f)(iii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/iii)
[^key-03a72824bced84c758cc2073ddfd6d9b]: S. 11A(1)(ea) inserted (with effect in relation to relevant defeats incurred after 15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 18 para. 62](https://www.legislation.gov.uk/ukpga/2016/24/schedule/18/paragraph/62) (with [Sch. 18 para. 63](https://www.legislation.gov.uk/ukpga/2016/24/schedule/18/paragraph/63))
[^key-03e7491ff8463de20c8f007236e7756c]: Words in [s. 35B(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/35B/1/c) substituted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 16](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/16), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-04598eef6cfb82ea693690053fa27bf8]: Words in [s. 88](https://www.legislation.gov.uk/ukpga/1992/7/section/88) substituted (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. 14](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/14) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-046beeade877f38ad931967ef91691e7]: Words in [s. 109(6)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/6/a) repealed (31.10.2016) 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), [70(1)(f)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/f); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^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-04c519d54af7256e628abcf9be29d618]: Words in s. 146(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 201(2)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/201/2/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-050ab16a82c08fc0592fb42d7b7d204e]: [S. 22(2B)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2B) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 10(1)(b)](https://www.legislation.gov.uk/nia/2008/1/section/10/1/b)
[^key-052682cf7fef23819c67e4d70f4a7ebe]: Words in [s. 20(1)(f)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/20/1/f/ii) 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. 67](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/67); [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-053a1c7635df39c109024c9dfcbc1a15]: Words in [Sch. 1 para. 3A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3A/2) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(2)(a)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/2/a), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-059540832d978ef491021b4bc1245581]: Words in [Sch. 5 para. 7B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B) heading inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/i)
[^key-05bc4fbf74b7c724de4ebb79502b36fa]: Words in [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/5/b) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(5)(b)(i)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/5/b/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-0665359b8ddc27e23dbf0de6452e2d76]: [S. 129(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/129/4) repealed (7.4.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 30(1)](https://www.legislation.gov.uk/nia/2007/2/section/30/1), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/93](https://www.legislation.gov.uk/nisr/2008/93), [art. 2(b)](https://www.legislation.gov.uk/nisr/2008/93/article/2/b)
[^key-06732822d2ae1448c73f12231baf9389]: Words in [s. 62(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/c) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(a)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/a)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 5(a)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/5/a)
[^key-06fb025354f3f691d95aa986febf1866]: Words in s. 146(2) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 201(2)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/201/2/b), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^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-07a07e0497a27ddc84cf7b1423c4affe]: Words in [s. 44A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/1) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 31(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/31/3)
[^key-07bdb03a403cd9b902b1b926b292dfcc]: [S. 11(5A)-(5C)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/5A) inserted (14.12.2022 with effect from 6.4.2022) by [The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329)](https://www.legislation.gov.uk/uksi/2022/1329), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1329/regulation/1), [3(4)](https://www.legislation.gov.uk/uksi/2022/1329/regulation/3/4)
[^key-08066d40d1720d345b253d35f41c44cd]: Words in [Sch. 5 para. 7B(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/5) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/i)
[^key-08506642def22ae6e1b4edce19fcb492]: Words in [Sch. 10 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/crossheading/person-having-child-living-with-him) cross-heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 44(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/44/3)
[^key-096fcd35c79ca175cfc751d4c4c02075]: Words in [s. 167ZX(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZX/2/a) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(2)(b)](https://www.legislation.gov.uk/nia/2016/15/section/25/2/b), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-097f79c8f2960e910eef0b6d6bc98841]: [Sch. 2 para. 3(5)(c)-(e)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/5/c) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588)](https://www.legislation.gov.uk/uksi/2010/588), [arts. 1](https://www.legislation.gov.uk/uksi/2010/588/article/1), [3(3)(a)](https://www.legislation.gov.uk/uksi/2010/588/article/3/3/a)
[^key-09e1f2315b41aed9239fd1ef19239b33]: S. 72(6) repealed (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(5)](https://www.legislation.gov.uk/nia/2007/2/section/48/5), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)[(e)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/e)
[^key-0a0c2b3425f0973531ea1c3e0db3bbdc]: [S. 45(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/1/b) and preceding word inserted (16.7.2015 for specified purposes, 12.10.2015 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(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(2)(b)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/2/b); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-0a3640d25039cd5c2e9c86bf8c92d9ef]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [25(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/25/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^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-0aef1e1f95595a7cbcdf1bda1aca1445]: Words in [s. 10A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/5) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 198(5)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/198/5) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^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)
[^key-0b78285ef4ac1b7844491ea5ab6c6190]: [S. 36 cross-heading](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/benefits-for-widows-and-widowers) substituted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 7](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/7); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^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-0bcd9e12b1a125713a67b219cd998e37]: Words in Sch. 5 para. 2(3) substituted (with effect in relation to incremental periods beginning on or after 6.4.2005) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(3)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/3) (with [Sch. 2 para. 6(5)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/5) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-0c108ec581c123416e65e8c44c4f83c5]: Words in [s. 52(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/1) 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. 84](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/84); [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-0c33d3efe3a5a6185663bcc34b83a81e]: Words in [s. 167ZE(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/5) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-0c52f7d742e09c4a8bb5d1cc5b2e7ff2]: [Sch. 5 para. 7C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7C) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 11](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/11)
[^key-0c607695c2276fa256f02efb0b5373a3]: Words in [s. 136(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/1A) repealed (29.6.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 50(b)](https://www.legislation.gov.uk/nia/2007/2/section/50/b), [60(2)(a)](https://www.legislation.gov.uk/nia/2007/2/section/60/2/a), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8)
[^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-0d076c60bd185393c7925330683afc79]: Words in [s. 133(2)(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/2/g) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-0d7ed3c3342dd8ea34945e829f532bca]: Words in [s. 30DD(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD/6) substituted (6.4.2006) by [The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [5(2)](https://www.legislation.gov.uk/uksi/2006/745/article/5/2)
[^key-0d84afca4025822bd48340a803eb3f1b]: [Ss. 4B](https://www.legislation.gov.uk/ukpga/1992/7/section/4B), [4C](https://www.legislation.gov.uk/ukpga/1992/7/section/4C) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 2(1)](https://www.legislation.gov.uk/ukpga/2006/10/section/2/1), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-0e9443d463d60bceaff1f010a7c49da8]: Words in [s. 10ZB(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZB/2/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 197(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/197/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-0eacfa8c0c16f604111e54b54be6410d]: Words in [s. 141A(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/2/a) 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. 101(2)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/101/2/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-0eb77e642e9ed7cce82347aca011ec7e]: Words in [s. 30B(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/30B/3/a) 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. 69](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/69); [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-0eceb07e85301dc37d1cda7191af02ba]: [Sch. 2 para. 9 and cross-heading](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/crossheading/husband-and-wife-198990-and-previous-years-of-assessment) omitted (13.3.2014) by virtue of [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 17(2)(b)](https://www.legislation.gov.uk/ukpga/2014/7/section/17/2/b)
[^key-0f7513d5ad7f9898e42a03a7f98ebf79]: [S. 10ZA(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZA/1A) inserted (6.4.2020 except in relation to sporting testimonials which take place on or after 6.4.2020 but which were announced before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 4(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/4/3), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 3](https://www.legislation.gov.uk/uksi/2020/285/regulation/3)
[^key-0f862307ec1efa8b01ade25f7547bb5b]: Words in [s. 114(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/114/3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 33(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/33/3)
[^key-0faa0ecbb99a6a1042eeeb584137b220]: S. 72(1A) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(2)](https://www.legislation.gov.uk/nia/2007/2/section/48/2), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-0ff51b22b498b9af4efb63926f9ab37c]: Words in [s. 60(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/4)[(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/5) substituted (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 3 para. 45](https://www.legislation.gov.uk/ukpga/2002/21/schedule/3/paragraph/45); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/d/iii)
[^key-10364301662ac1e82b988fbc8e60ee0d]: Words in [s. 167ZJ(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/1) substituted (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(5)(a)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/5/a) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(6)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/6))
[^key-107453b7c65c5e2147a67fe809049bf5]: [Sch. 1 para. 3B(10)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/10) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(g)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/g), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-109e507cede3bf0f145a6b7e4426e977]: [Sch. 5 paras. 3A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3A), [3B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3B) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 7(1)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/7/1) (with [Sch. 9 para. 7(2)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/7/2))
[^key-10ae8f488b15b3aacf67b291be232fe9]: Words in [s. 167ZB(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZB/6) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(9)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/9/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-10feb5dd00e209897e98cf0060ab81b9]: [S. 40](https://www.legislation.gov.uk/ukpga/1992/7/section/40) excluded (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [22(a)](https://www.legislation.gov.uk/nisr/2010/312/regulation/22/a) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3))
[^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-112532291e28d361b780c28fc0051489]: Words in [s. 10(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/5) substituted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(7)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/7), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-117edced7f4c261f800423695f7eb007]: Words in [s. 146(1)(bb)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/1/bb) inserted (20.6.2016) by [The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228)](https://www.legislation.gov.uk/nisr/2016/228), [regs. 1](https://www.legislation.gov.uk/nisr/2016/228/regulation/1), [5(4)](https://www.legislation.gov.uk/nisr/2016/228/regulation/5/4)
[^key-11b5123ecade03e9ecb83c742dae7510]: Words in [s. 44(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/5A) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 5(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/5/2)
[^key-11e651298f87fdaba63ee3a7683c77eb]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [18(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/18/1)
[^key-11fef8690ce244c028159debd9259d31]: Words in [s. 15(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3A) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/3), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-12052c345c82222f01ccee1cb651ca41]: Words in s. 10(1)(b)(ii) substituted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(2)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/2)
[^key-123f9c0c22a08be1593f9b8412f3f301]: [Ss. 61ZA-61ZC](https://www.legislation.gov.uk/ukpga/1992/7/section/61ZA) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 6](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/6); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^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-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-125d9684d9ba9555fc572573e961ee68]: Words in [s. 167ZD(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZD/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(11)(b)(ii)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/11/b/ii); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-126f41cde034c146e64bf74e7320ee48]: Words in [s. 11(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/2) substituted (14.12.2022 with effect from 6.4.2022) by [The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329)](https://www.legislation.gov.uk/uksi/2022/1329), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1329/regulation/1), [3(2)](https://www.legislation.gov.uk/uksi/2022/1329/regulation/3/2)
[^key-126fda442bb48c9a6d86c1a0dffefbf0]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [18(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/18/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^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-12ea2183ca8db5d04908cd9964a42db5]: Words in [Sch. 9 para. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/2) substituted (1.4.2022) by virtue of [Health and Social Care Act (Northern Ireland) 2022 (c. 3)](https://www.legislation.gov.uk/nia/2022/3), [s. 8(1)(b)](https://www.legislation.gov.uk/nia/2022/3/section/8/1/b), [Sch. 1 para. 151(b)](https://www.legislation.gov.uk/nia/2022/3/schedule/1/paragraph/151/b); [S.R. 2022/102](https://www.legislation.gov.uk/nisr/2022/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/2022/102/article/2/b)
[^key-1307eed68b875e09c360d12716b2a306]: [Sch. 2 para. 3(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2/c) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(b)(iv)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/b/iv), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-13f22be4ba2436d6e8b986cc66fc1a80]: [S. 39(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/3) repealed (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 3(b)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/3/b), [Sch. 6 Pt. 4](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/4)
[^key-13f41f6d7399e47a9f921df274fbc2fd]: [S. 167ZZ17(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ17/6) modified (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [19(1)](https://www.legislation.gov.uk/nisr/2023/155/regulation/19/1)
[^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-1498d69dd4c2b654b8f2bdc377340341]: [S. 132(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/132/1) applied (with modifications) (1.4.2007) by [The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 (S.R. 2007/203)](https://www.legislation.gov.uk/nisr/2007/203), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/203/regulation/1/1), [18](https://www.legislation.gov.uk/nisr/2007/203/regulation/18)
[^key-14b61e4b6a10fadf8885a7175f96764c]: Words in [s. 167(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1) substituted (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 48](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/48); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h)
[^key-14bfce8f0fcc17e63ef9c588b690da6c]: [S. 167ZZ14(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/1)[(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/2) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [21](https://www.legislation.gov.uk/nisr/2022/167/regulation/21)
[^key-14ef2d462c74de2d1b6422d6aaeb8da5]: [Sch. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/8) repealed (31.10.2016) 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), [70(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/2); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-150c9c0dba230ec8d0f78db292826510]: Words in [s. 15(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/2) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/3), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-1515d78fa726e8bf2cb74a487d1841e7]: [Pt. 12ZA](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZA) title substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(6)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/6); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-15ae295bbe8592881e161f3b4d2e89ae]: [S. 123(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/7) added (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(10)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/10); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-1611c4037a655ac9053c7a3759a85828]: [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5): sums modified (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [4(3)(b)](https://www.legislation.gov.uk/nisr/2023/150/article/4/3/b)
[^key-1650333053e9ea468060a3d461617deb]: Words in [s. 167ZD(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZD/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(11)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/11/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-166c86d1c1afe793153a639b3d570ebe]: Words in s. 91(1)(b) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-167192a4352adf93dade8c32f2a00844]: Words in [s. 77(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/2) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/3)
[^key-1681ada22453db68e62ee2176c825921]: Words in [s. 4A(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/3/b) substituted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(3)(b)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/3/b)
[^key-168d9a43c8b81789b805fb8d33f9564e]: [S. 4(1)(a)(vi)](https://www.legislation.gov.uk/ukpga/1992/7/section/4/1/a/vi) and word inserted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)(6)](https://www.legislation.gov.uk/ukpga/2022/5/section/5/5/6), [Sch. para. 4(b)](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/4/b); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-178249c9b3d2c286833783f3cada6da6]: Words in [s. 143(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/143/3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 40(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/40/3)
[^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-17d65116bf3590f026725b25fc70aef4]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) substituted (13.8.2010) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 30(3)](https://www.legislation.gov.uk/nia/2010/13/section/30/3), [36(1)(m)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/m)
[^key-17fa9e6205d954ab2ee392412d1496db]: [S. 77(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/2) modified (7.4.2003) by [The Guardians Allowance (General) Regulations 2003 (S.I. 2003/495)](https://www.legislation.gov.uk/uksi/2003/495), [regs. 1](https://www.legislation.gov.uk/uksi/2003/495/regulation/1), [3-6](https://www.legislation.gov.uk/uksi/2003/495/regulation/3)
[^key-185d76827b765ae335961c72e5b2bc44]: Words in Sch. 4A para. 1(7)(a) 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. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [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-1914d811152ec327fbf98489ba0f8a95]: [Sch. 5 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/1) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 4](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/4)
[^key-1966aab9d1e19ce816d692a09a47547e]: Words in [Sch. 1 para. 7(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7/1/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(d)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/d) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-196faa8cdf1ffc664a5a5fd0e7f5f781]: Words in [s. 167ZE(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/7) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(c)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/c); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-1a29684586bd472be4a22499330a9623]: Words in [s. 1(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/4/a) substituted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 16(3)](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/16/3); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-1acb2d5fdcd84e71ad5e699c3f602139]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [16(1)](https://www.legislation.gov.uk/nisr/2023/155/regulation/16/1)
[^key-1b2bd9d12120ef56338ed2c984f58783]: Word in [s. 1(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2/c) omitted (with effect for the tax year 2015-16 and subsequent tax years) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 11](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/11), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-1b4d81e4b583751925f720048ca07fcb]: Words in [Sch. 5 para. 7A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7A) cross-heading 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. 6(j)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/j/i)
[^key-1b71fcd59635c060b4f85fefec09825b]: Words in Sch. 5 para. 4(3) 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. 6(f)(iv)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/iv/aa)
[^key-1b929e36968c2de6eb91c4463864e81c]: [S. 136(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/3) substituted (29.6.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(2)(c)](https://www.legislation.gov.uk/nia/2007/2/section/60/2/c), [Sch. 7 para. 1(3)](https://www.legislation.gov.uk/nia/2007/2/schedule/7/paragraph/1/3)
[^key-1c0059754b33590ec8b012f2b6856e8b]: Words in [s. 4C(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/11) substituted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)](http:/www.legislation.gov.uk/id/ukpga/2022/5/5)[(6)](http:/www.legislation.gov.uk/id/ukpga/2022/5/6), [Sch. para. 6](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/6); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-1c4107e12f545b7c2ec230d4241aed45]: Word in s. 123(1) repealed (6.10.2003) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14)](https://www.legislation.gov.uk/nia/2002/14), [s. 21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 3](https://www.legislation.gov.uk/nia/2002/14/schedule/3); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^key-1c7bf76a22c7f51b257d752f249d682d]: [S. 138](https://www.legislation.gov.uk/ukpga/1992/7/section/138) substituted (24.3.2005 for specified purposes, 10.4.2006 in so far as not already in force) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/2/2), [6](https://www.legislation.gov.uk/ukpga/2005/6/section/6)
[^key-1c946328acfacc2f645ebf0ae71b81ed]: [S. 121(6A)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/6A) inserted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(4)(b)](https://www.legislation.gov.uk/nia/2008/13/section/102/4/b), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-1c98638dd0944581362ee64acb1981a9]: Words in [s. 10(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/2) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/3), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-1ca829fe2a3caeb3c53203499094db8e]: Figure in [s. 8(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/8/2/a) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 1(1)(a)](https://www.legislation.gov.uk/ukpga/2011/3/section/1/1/a), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-1ccfeb3214ac50f24f22c9ad072676be]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) applied (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [17(b)](https://www.legislation.gov.uk/nisr/2022/167/regulation/17/b)
[^key-1ceb2829b6f5c774bff8a2388dab20a7]: Words in [s. 10A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/4) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 198(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/198/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^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)
[^key-1d0a14b9ae30b379ae81bfd727598730]: Words in [s. 137](https://www.legislation.gov.uk/ukpga/1992/7/section/137) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [ss. 2(1)(b)](https://www.legislation.gov.uk/ukpga/2005/6/section/2/1/b), [6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2)
[^key-1d14f68eb48148c6c8dacd802befe5bc]: Words in [Sch. 9 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/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. 106](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/106); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-1d47e38dbcf65c664afed22686fd8b8f]: [S. 167ZC(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZC/1A) inserted (15.3.2015 except in relation to children whose expected week of birth ends on or before 4.4.2015 and children placed for adoption on or before 4.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 12(2)(b)](https://www.legislation.gov.uk/nia/2015/1/section/12/2/b), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(j)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/j) (with [art. 6(1)](https://www.legislation.gov.uk/nisr/2015/86/article/6/1))
[^key-1d80bc0f2efb10525b4907bed87385fb]: [S. 167ZZ12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ12/8) excluded (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [10(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/10/1)
[^key-1de14ed459a53c23a863d267ea6737a9]: [S. 44A(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/4A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 31(4)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/31/4)
[^key-1e697a43f3ea5f4fe6c1e479ec3cadc7]: [S. 35(6A)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/6A)[(6B)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/6B) inserted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 2(c)](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/2/c); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-1e75c900ae9d2f833612d6591d783381]: Words in [s. 139(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/3/a) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(4)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/4/b)
[^key-1e8f41a43ddff9aa80b1bca7126337e1]: Words in [s. 89(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/1A) substituted (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. 15](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/15) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^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-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))
[^key-1f0c61522f99adaf0ca359eb75f8977d]: Word in [s. 123(1)(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/g) 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. 96](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/96); [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-2035fee3a9e7902877bbe9bd7edd8db7]: [S. 84](https://www.legislation.gov.uk/ukpga/1992/7/section/84) 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(1)(b)](https://www.legislation.gov.uk/nia/2008/1/section/4/1/b), [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-20908e3d28816b53a1e4280778aaf5d3]: Words in s. 10ZB(2) substituted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(3)(b)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/3/b)
[^key-20e5c6323251aeeddfdcf0687f4b0a5c]: Words in [s. 43(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/3) substituted (17.2.2005) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [arts. 1(3)](https://www.legislation.gov.uk/nisi/2005/255/article/1/3), [272(b)](https://www.legislation.gov.uk/nisi/2005/255/article/272/b)
[^key-213aea6603d19af45253737d23c1bb71]: Words in [Sch. 5 para. 5A(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5A/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-2140b344fba1464cfed2e11394f4b2fb]: Words in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 2(2)(a)](https://www.legislation.gov.uk/ukpga/2006/10/section/2/2/a), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-215a3d6da570098601e5f1878c7bf08b]: Words in [s. 160(10)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/160/10/b) substituted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 4](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/4); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^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-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-21d8c78c4975ecaf4285de91fa92a85b]: Words in [s. 10ZB(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZB/3) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 197(5)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/197/5) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-21e2591c9038ad65b5de92d2f8d8210e]: [S. 60A](https://www.legislation.gov.uk/ukpga/1992/7/section/60A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 5](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/5)
[^key-2258f2cb7b6dd6b179b857c65c1c2d21]: [S. 4C(5)(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/5/g)[(h)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/5/h) repealed (6.4.2015) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 21(1)](https://www.legislation.gov.uk/nia/2008/1/section/21/1), [Sch. 4 para. 41(3)(b)](https://www.legislation.gov.uk/nia/2008/1/schedule/4/paragraph/41/3/b), [Sch. 6 Pt. 7](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/7); [S.R. 2012/115](https://www.legislation.gov.uk/nisr/2012/115), [art. 2(2)(a)(ii)](https://www.legislation.gov.uk/nisr/2012/115/article/2/2/a/ii)[(b)](https://www.legislation.gov.uk/nisr/2012/115/article/2/2/b)
[^key-22c1669dd13e847fa046846eaf29c2ce]: Words in [s. 48B(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/8) substituted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 15](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/15); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-2367f91d7de36a2f5fb693286a55739a]: Words in [s. 44A(2)(d)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/2/d/i) added (27.10.2008) by [The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286)](https://www.legislation.gov.uk/nisr/2008/286), [regs. 1(b)](https://www.legislation.gov.uk/nisr/2008/286/regulation/1/b), [2(2)(a)(ii)](https://www.legislation.gov.uk/nisr/2008/286/regulation/2/2/a/ii)
[^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-23ad7c62045cb4c50a1d3b7f0eea2346]: [Ss. 44B](https://www.legislation.gov.uk/ukpga/1992/7/section/44B), [44C](https://www.legislation.gov.uk/ukpga/1992/7/section/44C) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 7(1)](https://www.legislation.gov.uk/nia/2008/1/section/7/1)
[^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-240527b0e970d4b8565c8a8b36aefa98]: Words in [Sch. 7 para. 16(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/16/2/a) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(5)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/5)
[^key-2428b38d856196cb86d6ba17773ad1b2]: Word in s. 114(4) repealed (with effect from 14.8.2010) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 36(1)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [ss. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2), [34(2)(a)](https://www.legislation.gov.uk/nia/2010/13/section/34/2/a))
[^key-243071adc2a1979a327fc2834fa62821]: Words in [s. 48(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/1) 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. 78(2)(c)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/78/2/c); [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-2479c253361452789ea0db6a5fec23f6]: [S. 167ZBA](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZBA) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(2)](https://www.legislation.gov.uk/nia/2015/1/section/9/2), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^key-24852187f4d5c8767e03077d2b6d91fb]: Words in s. 39A(3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 29(3)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/29/3/a)
[^key-24bf7ca3fd04c8367269b75e23a1255e]: [S. 44A(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/5A) inserted (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. 7 para. 4(3)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/4/3) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-2509abb027df1ceb02bd31b3ab4eb3d0]: Words in [Sch. 4A para. 2(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/2/4) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(2)(a)](https://www.legislation.gov.uk/nia/2008/1/section/8/2/a)
[^key-25204489df5f4ac4ef34353aff7b8813]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [25(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/25/1)
[^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-25a65af39809c079b3c03b8a9edb81c2]: Words in [s. 167ZB(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZB/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(9)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/9/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-25b073d2d3e6e7dff49acb83ab800a63]: [S. 66(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/66/2/a) modified (6.4.2023) by [The Individual Savings Account Regulations 1998 (S.I. 1998/1870)](https://www.legislation.gov.uk/uksi/1998/1870), [reg. 4ZE(2)(b)](https://www.legislation.gov.uk/uksi/1998/1870/regulation/4ZE/2/b)[(6)](https://www.legislation.gov.uk/uksi/1998/1870/regulation/4ZE/6) (as amended by [S.I. 2023/264](https://www.legislation.gov.uk/uksi/2023/264), [regs. 1](https://www.legislation.gov.uk/uksi/2023/264/regulation/1), [4](https://www.legislation.gov.uk/uksi/2023/264/regulation/4))
[^key-25b4a49327299980de5a62c862285a4d]: [Sch. 4A para. 8(4)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/8/4/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))
[^key-26349336364aa96be060013909828939]: Words in [Sch. 2 para. 3(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2/d) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(b)(v)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/b/v) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-263f5572077a43ac6adb137f213d0efe]: Words in [s. 10(9)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/9/a) substituted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(8)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/8), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-26c5c48c6ec99ec793fa81303b47129f]: Words in [s. 12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/8) substituted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(8)(b)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/8/b), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-26effe0ba1e256167293cf27da990706]: Words in [s. 140(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/140/2) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 36(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/36/3), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-26fe400e3315d03449340d8287463499]: [Ss. 167ZEA-167ZEE](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZEA) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 7](https://www.legislation.gov.uk/nia/2015/1/section/7), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-27694aaa36c5d956f7e85942b12b118d]: Words in [s. 44(6)(za)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/6/za) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 10(2)(a)](https://www.legislation.gov.uk/nia/2008/1/section/10/2/a)
[^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-281d18a6411ce72aec78be57c2832d32]: Words in [s. 9(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/1) substituted (6.4.2015) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(7)(a)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/7/a)[(12)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/12)
[^key-2893bd619a55f3182e7a845f2ba81e96]: Words in s. 89(1) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-28fd079a19011ba7c633a2852e87067e]: [Sch. 5 para. 7(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7/3) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(g)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/g) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-290d01429babadcff29c9c6ab5ab7e83]: Words in s. 10ZA(1)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-294a1ee9ccb41d77fa3d510479f57192]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [25(2)](https://www.legislation.gov.uk/nisr/2023/155/regulation/25/2)
[^key-29530ed5bcb20d2f0932a421e5bea5d2]: Words in [s. 10(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(5)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/5) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-29597ddc2d1e8150d850a3fd5d5f449f]: [S. 21(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/21/4) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 4(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/4/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-299722656cf864ae80feda9483ff660f]: Words in [s. 37 heading](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/benefits-for-widows-and-widowers) inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 10(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/10/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-29b71cb206aa295603926a552e46cd0a]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 5(3)](https://www.legislation.gov.uk/nia/2015/1/section/5/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(d)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/d)
[^key-2a529473f3051847a969a6fe9962adb2]: Words in [s. 45(3A)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/3A/b) added (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 9(3)](https://www.legislation.gov.uk/nia/2008/1/section/9/3)
[^key-2a716d34a8961b2de1aa7f458fe3744f]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (20.6.2016) by [The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228)](https://www.legislation.gov.uk/nisr/2016/228), [regs. 1](https://www.legislation.gov.uk/nisr/2016/228/regulation/1), [5(3)](https://www.legislation.gov.uk/nisr/2016/228/regulation/5/3)
[^key-2a8509cebd6579e9b8782d27f6298443]: Words in [Sch. 4B para. 8(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/8/1) 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. 12(6)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/6) (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-2a8fd8d50fe1d323572a02d872c54d29]: Words in [s. 4A(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/1/a) substituted (8.8.2003) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2003 (S.I. 2003/1884)](https://www.legislation.gov.uk/uksi/2003/1884), [arts. 1](https://www.legislation.gov.uk/uksi/2003/1884/article/1), [3](https://www.legislation.gov.uk/uksi/2003/1884/article/3)
[^key-2a8fe93c4a04af86faae9063a729d6c7]: Words in [s. 108(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/108/3) repealed (31.10.2016) 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), [70(1)(d)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/d); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^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)
[^key-2ab62d9f91eba6e47ce39723747e67a4]: Word in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(10)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/10)[(11)(b)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/11/b)
[^key-2b17064c32073e553e62918e6b9e6fb5]: [S. 167ZF](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZF) cross-heading repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(14)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/14), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-2b32449efcfa1cc0a4cf986f9268bfb5]: [S. 22(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/8) added (1.7.2008 for specified purposes, 27.10.2008 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(4)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/4); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/c), [Sch. Pt. 1](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/1)
[^key-2b4acf10b564dfe7b13fcd1d14a067a7]: Words in [Sch. 5 para. 4(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/4) 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. 6(f)(v)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/v)
[^key-2b5343be858f57a284e387e30b50fa58]: Word in [s. 167ZZ(1)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ/1/a/i) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(3)(a)](https://www.legislation.gov.uk/nia/2016/15/section/25/3/a), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-2b90bad08a72a2781990dcef55dbf847]: [Sch. 3 para. 4 and cross-heading](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/part/I/crossheading/widows-payment) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 18(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/18/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-2bb366aa8a3cb55c6dfab35874f90781]: [S. 136A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/136A/2) substituted (16.12.2010) by [Savings Accounts and Health in Pregnancy Grant Act 2010 (c. 36)](https://www.legislation.gov.uk/ukpga/2010/36), [ss. 3(2)](https://www.legislation.gov.uk/ukpga/2010/36/section/3/2), [4(3)](https://www.legislation.gov.uk/ukpga/2010/36/section/4/3)
[^key-2c11a606a9d510206f21874c7064ea51]: S. 73(9A) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 49(5)](https://www.legislation.gov.uk/nia/2007/2/section/49/5), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-2c3a892850594600b231238b0f238139]: Words in [s. 141A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/5) 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. 101(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/101/3); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-2c55a47514dabfef68d90b0aba1aa91e]: Words in [Sch. 5 para. 3B(5)(b)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3B/5/b/i) substituted (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. 6(d)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/d)
[^key-2c6014fffae70c61e79fdc5070dd7299]: Words in [s. 141A](https://www.legislation.gov.uk/ukpga/1992/7/section/141A) heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 38(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/38/4)
[^key-2c6d4a8959603b765be30718a85636ab]: Words in [Sch. 5 para. 2A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/2A) substituted (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. 6(c)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/c)
[^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-2cc55fcb911cc89234a8b1aa04c9bd3c]: [S. 23A(1)(e)](https://www.legislation.gov.uk/ukpga/1992/7/section/23A/1/e) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 6(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/6/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-2ccaa91cd3c1cd6deff92a34b7bdbb95]: Words in [s. 77(8)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/8/a) 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. 88(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/88/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-2d362bc886efdf8552a690c1484b9832]: Words in [s. 143(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/143/1) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 40(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/40/2), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-2d4a1485ae5cf77ddc827b0948adcbc0]: [Sch. 7 para. 4(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/3/a/ii) and preceding word substituted for [Sch. 7 para. 4(3)(a)(ii)(iii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7) (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(19)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/19/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-2d954e5feb993ac309d10b3fc19f640c]: [Sch. 1 para. 3B(14)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/14) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 174(4)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/174/4)
[^key-2dc382edd0e355d350ed6b1f11016882]: [Sch. 2 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1) modified (10.6.2021) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 2 para. 3(5)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/2/paragraph/3/5)
[^key-2dd3175d0accd78801aec73ba1cb8fae]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 19](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/19); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-2e1fca437712ba770ea1a8b4a63ff076]: Words in [Sch. 4B para. 3(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/3/a) 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. 12(3)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/3/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)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-2e20480977a3da8c3387d3d0760567dd]: Words in s. 121(1) omitted (with effect for the tax year 2016-17 and subsequent tax years) by virtue of [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(4)(a)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/4/a)
[^key-2f276a20afcdeee2f24bb45885622077]: Word in [s. 139(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/3/c) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(4)(c)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/4/c), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-2f2c97d9f81ac4c4a20cfa923220f0d7]: [S. 167ZZ14(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/1)[(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/2) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [21](https://www.legislation.gov.uk/nisr/2023/57/regulation/21) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-2f32f3e38d4aa68f71fba63361711b22]: [S. 10](https://www.legislation.gov.uk/ukpga/1992/7/section/10) modified (with application in accordance with Sch. para. 1(1) of the amending Act) by [Health and Social Care Levy (Repeal) Act 2022 (c. 43)](https://www.legislation.gov.uk/ukpga/2022/43), [Sch. para. 1(3)](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/1/3) (with [Sch. para. 8](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/8))
[^key-2f74f985e9dba2cd102bf71e607e4da6]: Words in [Sch. 4B para. 5(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/5/a) 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. 12(4)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/4) (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-2ff6c3f89eebd74ee2cbda4008860e21]: Words in [s. 89(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/2) substituted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(c)(i)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/c/i)
[^key-301cc335704514f6089aba7a40c81278]: [S. 15(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/4) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/4), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-307f67bf9e3cafc0087b56537c7f1d56]: S. 39A(4A) 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. 74(6)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/74/6); [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-30937768aed2ec84927783d95958aab1]: [Sch. 5 para. 3C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3C) restricted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 21](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/21)
[^key-314a415885cf744b2ff069322e89137b]: [S. 22(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/9) added (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. 7 para. 2](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-32737131249aa41c1f36eb6d931dd235]: Words in [Sch. 4B para. 10(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/10/1/a) 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-3275588401c57f41ec14cdea1560eb01]: [Sch. 1 para. 7B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7B) modified (1.4.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 38 para. 55](https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/55); [S.I. 2013/279](https://www.legislation.gov.uk/uksi/2013/279), [art. 2](https://www.legislation.gov.uk/uksi/2013/279/article/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-33904d9219bd96967ded2d1fabd463c6]: Words in [s. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/2) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-33bc5a310787ba62899938a774f118a8]: Words in Sch. 1 para. 6(1)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-33bd0a3c3c2adc3127f3277e0179defb]: Words in Sch. 5 para. 4(3) substituted (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. 6(f)(iv)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/iv/bb)
[^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-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)
[^key-35d5dc88fafcebbdb58b0f37d1273b74]: [S. 45(2)(e)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2/e) and preceding word inserted (16.7.2015 for specified purposes, 12.10.2015 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(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/3); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-36cb8a239e8b35b59b624c2281add97e]: Words in [s. 139](https://www.legislation.gov.uk/ukpga/1992/7/section/139) heading substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(7)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/7)
[^key-36d43b159d07d77e913495407f41c421]: Words in [s. 10 heading](https://www.legislation.gov.uk/ukpga/1992/7/part/I/crossheading/class-1a-contributions) omitted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by virtue of [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(10)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/10), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-3714d060a7205463bd80c6a62b1037b0]: Figure in [s. 9(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/2) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 1(2)](https://www.legislation.gov.uk/ukpga/2011/3/section/1/2), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-372906145078641c9236920868594195]: Words in Sch. 4A para. 1(7)(b) 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. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [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-37430e419106580173be8023ef5febd7]: Words in Sch. 1 para. 3A(2A) inserted (with retrospective effect in accordance with [s. 6(4)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/4) of the amending Act) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 6(2)(a)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/2/a), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-374bc6b2c9ef98595639b72576c9c53c]: Words in [Sch. 2 para. 3(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2/a) inserted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(b)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/b/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-37c33bd339009806d6583ca9d9239738]: S. 30C modified (31.3.2003) by [The Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 (S.I. 2003/962)](https://www.legislation.gov.uk/uksi/2003/962), [art. 5(2)](https://www.legislation.gov.uk/uksi/2003/962/article/5/2)
[^key-37cd24ef458bd3ea9445aeea489a3895]: Words in [s. 161(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/1) substituted (1.9.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [arts. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [3](https://www.legislation.gov.uk/nisi/2006/1947/article/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 2(a)](https://www.legislation.gov.uk/nisr/2006/344/article/2/a)
[^key-37d45e07f4722cb43230788a146902c0]: [S. 140(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/140/1) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 36(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/36/2), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-3813fa3793898d63042a2b7c8775505c]: Sum in [s. 11(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/6) substituted (6.4.2023) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2023 (S.I. 2023/236)](https://www.legislation.gov.uk/uksi/2023/236), [regs. 1](https://www.legislation.gov.uk/uksi/2023/236/regulation/1), [3(a)](https://www.legislation.gov.uk/uksi/2023/236/regulation/3/a)
[^key-3816246bbebdafe94b76952f4fbd9585]: Sum in [s. 18(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1/c) substituted (6.4.2023) by [National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16)](https://www.legislation.gov.uk/ukpga/2022/16), [s. 2(3)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/3)[(4)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/4)
[^key-38abe43a4c84dd9117b25f7e5f549404]: Act modified (1.6.2007) by [The Social Security (Netherlands) Order (Northern Ireland) 2007 (S.R. 2007/295)](https://www.legislation.gov.uk/nisr/2007/295), [art. 2](https://www.legislation.gov.uk/nisr/2007/295/article/2)
[^key-38e9c73aa0a86961769a85164e5f8715]: Words in [s. 159(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/159/1) substituted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4), [Sch. 2 para. 9](https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/9)
[^key-394e540ca3e061c617e73550e3ada4e1]: [S. 64(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/64/1A) inserted (2.5.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 9 para. 4(3)](https://www.legislation.gov.uk/nisi/2015/2006/schedule/9/paragraph/4/3); [S.R. 2016/215](https://www.legislation.gov.uk/nisr/2016/215), [art. 2(5)(h)(i)](https://www.legislation.gov.uk/nisr/2016/215/article/2/5/h/i)
[^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-397d197c334040aea7cb321a7c3e4530]: S. 39A(5)(b) and preceding word substituted for [s. 39A(5)(b)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/39A/5/b) (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(4)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/4) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-399b158dc448cf935d9d7ed7869a4215]: [Sch. 3 para. 5(6A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/6A)[(6B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/6B) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(13)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/13); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^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-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-3a7e6a09a29428f9706b7fe9e1404cb7]: [S. 123(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1A)[(1B)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1B) inserted (13.8.2010) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 3(1)](https://www.legislation.gov.uk/nia/2010/13/section/3/1), [36(1)(b)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/b)
[^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-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-3bc3f2315c1d058bf996fd9db3249f2f]: [S. 141A(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/6) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-3c1ec034bd6f30b7d8d7339e25457373]: [Sch. 5 para. 8(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/8/3) 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. 8](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/8), [Sch. 6 Pt. 1](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/1)
[^key-3c95a4a147c1e3f58f19add66a61e2cc]: Words in [Sch. 7 para. 19](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/19) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(7)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/7)
[^key-3ca1de159006ec8185da554d0465b668]: [S. 67(2)-(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/67/2) substituted for [s. 67(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/67/2) (8.10.2007 for specified purposes, 29.10.2007 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 54(1)](https://www.legislation.gov.uk/nia/2007/2/section/54/1), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(c)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/c)[(2)](https://www.legislation.gov.uk/nisr/2007/429/article/2/2)
[^key-3ca65f8ab9a27d1c79ad2aeb9802de9f]: Words in s. 145(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. 17](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/17), [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-3cc4ec7bf710a412bc52dc982fe60f5f]: Words in [s. 125(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/125/3/c) 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. 97](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/97); [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-3d80b9ab29e2869f1652699f21d65ccb]: [S. 23(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/3A) inserted (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. 7 para. 3(3)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/3/3) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-3d825c089da461e4e37dc1b10d6ed567]: [Sch. 1 para. 3A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3A/2A)[(2B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3A/2B) inserted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(2)(b)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/2/b), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-3ddaffc208e0d8518f5144f0ef17a7e9]: S. 103(6) modified (6.4.2006) by [The Social Security (Industrial Injuries) (Prescribed Diseases) Regulations (Northern Ireland) 1986 (S.R. 1986/179)](https://www.legislation.gov.uk/nisr/1986/179), [art. 18B(2)(a)](https://www.legislation.gov.uk/nisr/1986/179/article/18B/2/a) (as inserted by [S.R. 2006/96](https://www.legislation.gov.uk/nisr/2006/96), [regs. 1](https://www.legislation.gov.uk/nisr/2006/96/regulation/1), [2(3)](https://www.legislation.gov.uk/nisr/2006/96/regulation/2/3))
[^key-3ddff79fda9d2e5046296310546031c6]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) applied (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [17(b)](https://www.legislation.gov.uk/nisr/2023/57/regulation/17/b) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-3df93b67d7568aa87184cabeede823f5]: [S. 12(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/5) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(5)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/5), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-3e9a9b03538ffe56f9ed86bec92d87c7]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [16(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/16/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-3ea4e8a2f2cc302006d7e577987c8e73]: S. 73(5A) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 49(4)](https://www.legislation.gov.uk/nia/2007/2/section/49/4), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^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-3eb951a206efe648952192bba46a49f0]: Words in [s. 21(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/21/1) inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(2)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/2)
[^key-3ed205d80c63066631a9f4b2cce3a5ea]: Words in [Sch. 2 para. 3(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1/a) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/a/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-3eedaf652e37c772a8d5a1bb67afd842]: [S. 39C(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/5) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 14(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/14/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-3f37f2dab341358501f341907e7c7e0e]: Words in [Sch. 2 para. 3(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/4)[(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/5) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/4), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^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-3f5d8b09fce69dc5ca4f81f0ff46fe1f]: Words in [s. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) 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. 99(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/99/2); [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-3f7295f9b2a8a768c240ff1aaf8e4d2c]: Words in [s. 167ZT](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT) heading substituted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(3)(a)](https://www.legislation.gov.uk/nia/2015/1/section/11/3/a), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-3f7b37ee57c137d74f53fd469b3f7cbb]: [S. 4A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/2A)[(2B)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/2B) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(2)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/2)
[^key-402fc9f81f893adecdd29c5affadf57a]: Words in s. 121(1) inserted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(4)(b)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/4/b)
[^key-4047244455168b4e8c161dca77cec67f]: Words in [s. 142(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/142/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 39(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/39/2)
[^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-4183680d40e0cee9f82fc515b76624c9]: Words in [s. 70(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/7) substituted (coming into force in accordance with reg. 1(1) of the amending Rule) by [The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236)](https://www.legislation.gov.uk/nisr/2016/236), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2016/236/regulation/1/1), [4(2)(b)](https://www.legislation.gov.uk/nisr/2016/236/regulation/4/2/b)
[^key-4183ae956bfc049a481e309c0f6390ff]: Words in [s. 167ZS(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZS/1) substituted (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(7)(a)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/7/a) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(8)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/8))
[^key-4201f535a94d17fec5fc4f945f5d8754]: Words in [s. 139(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(5)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/5/a)
[^key-4261ee13c217b7b5b0afd8f71cfdbc30]: Words in [s. 37(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 28(3)(c)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/28/3/c)
[^key-4283ce715d3c32affa72103f20fe8516]: Act modified (1.12.1995) by [The Social Security (Canada) Order (Northern Ireland) 1995 (S.R. 1995/405)](https://www.legislation.gov.uk/nisr/1995/405), [art. 2](https://www.legislation.gov.uk/nisr/1995/405/article/2) (as amended (15.7.2015) by [S.R. 2015/281](https://www.legislation.gov.uk/nisr/2015/281), [reg. 3(2)](https://www.legislation.gov.uk/nisr/2015/281/regulation/3/2))
[^key-42907c8799c4dd3bc13a7bdbda9326d3]: [S. 138](https://www.legislation.gov.uk/ukpga/1992/7/section/138) applied (with modifications) (1.4.2007) by [The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204)](https://www.legislation.gov.uk/nisr/2007/204), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/204/regulation/1/1), [15](https://www.legislation.gov.uk/nisr/2007/204/regulation/15)
[^key-42a23b21a25c844a50b226aed853abf8]: [S. 77](https://www.legislation.gov.uk/ukpga/1992/7/section/77): transfer of functions (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 49(2)(a)](https://www.legislation.gov.uk/ukpga/2002/21/section/49/2/a), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) (with [s. 54(1)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/1)[(3)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/3)[(4)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/4)[(6)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/6)[(8)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/8)); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-42e0682e3e71e6783b3e83a114db9dd7]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [18(1)](https://www.legislation.gov.uk/nisr/2023/155/regulation/18/1)
[^key-432994c376ce47bf9fa463ab35d30ca6]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 17(a)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/17/a)
[^key-4380806b81c661823d2cf98964e81efc]: S. 65(7) added (31.10.2011) by [The Social Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/356)](https://www.legislation.gov.uk/nisr/2011/356), [regs. 1](https://www.legislation.gov.uk/nisr/2011/356/regulation/1), [2(2)](https://www.legislation.gov.uk/nisr/2011/356/regulation/2/2)
[^key-44a27ae42818cf226a2e5d64a05fc359]: Words in [s. 60(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/2) 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. 85(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/85/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)
[^key-44a8d328dd445fafca28d93d02201c98]: Figure in [s. 123(1A)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1A/b) substituted (16.1.2017) 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), [64(1)](https://www.legislation.gov.uk/nisi/2015/2006/article/64/1); [S.R. 2016/46](https://www.legislation.gov.uk/nisr/2016/46), [art. 5(b)](https://www.legislation.gov.uk/nisr/2016/46/article/5/b)
[^key-44adf70f0a4d67142dbebe1f46f75f4e]: [S. 48A(6B)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/6B) inserted (7.12.2020) by [The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)](https://www.legislation.gov.uk/uksi/2020/1143), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/1/2), [39(4)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/39/4)
[^key-44d7ba4ba18e431a97f35b9b40be8909]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [16(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/16/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-44e31d8c8292e3a5bb5100388283936d]: Words in [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1) heading substituted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 21](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/21); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-44f03daedfc9d7371cfb05e31fd7b1b0]: [S. 10](https://www.legislation.gov.uk/ukpga/1992/7/section/10) modified (with application in accordance with Sch. para. 2(1) of the amending Act) by [Health and Social Care Levy (Repeal) Act 2022 (c. 43)](https://www.legislation.gov.uk/ukpga/2022/43), [Sch. para. 2(3)](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/2/3) (with [Sch. para. 8](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/8))
[^key-4501518802b5b810d14d7a6a014174e2]: Words in [Sch. 7 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/1) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(4)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/4/b)
[^key-450faa4b6ec97cf1dc2cc574fb81d0b6]: Words in Sch. 5 para. 3 substituted (with effect in relation to incremental periods beginning on or after 6.4.2005) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(2)(b)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/2/b) (with [Sch. 2 para. 6(5)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/5) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-455f46005bd45c101dec5525444b17af]: Words in [s. 167ZS(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZS/2/a) substituted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4), [Sch. 2 para. 12](https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/12)
[^key-45b1a596a138b3ba4665d130564265b8]: Words in [s. 10(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1/c) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-46368b052c5eedb018ffe960d7d35fbf]: Words in [Sch. 9 para. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(2)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/2/b)
[^key-467e0167d375884e4751156eee03d3ed]: [S. 83](https://www.legislation.gov.uk/ukpga/1992/7/section/83) 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(1)(a)](https://www.legislation.gov.uk/nia/2008/1/section/4/1/a), [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-4686e9a083b8f92676f8cb87282b2e46]: [S. 167ZEA](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZEA) cross-heading repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(13)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/13), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-46b2a7ab416399cd7132ad0fc6038521]: Words in [s. 77(6)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/6/a/ii) 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. 88(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/88/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-46b5dd2f727ccb24226a65ae6227d63c]: [S. 48AA(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/48AA/9) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(7)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/7/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^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-46e85770f8bbfe70cccd0cd68d681660]: [S. 89(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/3) added (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(d)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/d)
[^key-470f99f0adff9ac3f15b0fc705c360ad]: Words in [s. 46(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/3) 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. 77(c)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/77/c); [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-4737e71a6e2ef33ee94e280292d1df2e]: [S. 14A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/14A/1)[(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/14A/1A) substituted for [s. 14A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/14A/1) (12.10.2015 for E.W.S. and coming into force for N.I in accordance with reg. 1(3) of the amending S.I.) by [The Social Security Class 3A Contributions (Amendment) Regulations 2014 (S.I. 2014/2746)](https://www.legislation.gov.uk/uksi/2014/2746), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2014/2746/regulation/1/2)[(3)](https://www.legislation.gov.uk/uksi/2014/2746/regulation/1/3), [3](https://www.legislation.gov.uk/uksi/2014/2746/regulation/3)
[^key-47eaaf61221446b36463904e0988cd31]: [S. 167ZZ12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ12/8) excluded (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [10(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/10/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-490de21ddc61b654676b002456e4b6cc]: Words in [s. 172(11B)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11B) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 18(3)(b)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/3/b)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/7)
[^key-49292be53b497409c4648495fa997711]: Words in [s. 39(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/1)[(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/2)[(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/3) amendment continued (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 3 para. 39](https://www.legislation.gov.uk/ukpga/2002/21/schedule/3/paragraph/39); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/d/iii)
[^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-49772f129088ca2b9c8596dd78235bdf]: Words in [s. 167ZC(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZC/1) substituted (15.3.2015 except in relation to children whose expected week of birth ends on or before 4.4.2015 and children placed for adoption on or before 4.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 12(2)(a)](https://www.legislation.gov.uk/nia/2015/1/section/12/2/a), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(j)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/j) (with [art. 6(1)](https://www.legislation.gov.uk/nisr/2015/86/article/6/1))
[^key-49ca051cb0718d97e5c764d0664d2e2d]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) excluded (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [11(5)](https://www.legislation.gov.uk/nisr/2023/57/regulation/11/5) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-49f621b87ee07ff78d72ea24502005ce]: Words in [s. 5(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/5/1) repealed (21.9.2008) by [National Insurance Contributions Act 2008 (c. 16)](https://www.legislation.gov.uk/ukpga/2008/16), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/2008/16/section/2/1/a), [6(1)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/1), [Sch. 2](https://www.legislation.gov.uk/ukpga/2008/16/schedule/2)
[^key-4a045f736ce6f0948ced9461e437ac09]: [S. 162(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/162/1A) inserted (1.10.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 7(2)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/7/2); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 3(c)](https://www.legislation.gov.uk/nisr/2006/344/article/3/c)
[^key-4a3d007e1a1a9f34789661255d27c5f3]: Words in [Sch. 5 para. 6A(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6A/2/c) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(f)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/f) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-4a8ea3fc8412e653c3be4cc7957d4260]: Words in Sch. 5 para. 4(3)(a) 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. 6(f)(iv)(cc)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/iv/cc)
[^key-4ab1d55798f731e1e1e4e6ebad3a4e5f]: Words in [s. 44A(2)(d)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/2/d/i) substituted (28.6.2010) by [The Social Security (Miscellaneous Amendments No. 4) Regulations (Northern Ireland) 2010 (S.R. 2010/200)](https://www.legislation.gov.uk/nisr/2010/200), [regs. 1](https://www.legislation.gov.uk/nisr/2010/200/regulation/1), [2](https://www.legislation.gov.uk/nisr/2010/200/regulation/2)
[^key-4ac2a1506239263572bf26c1dba4e651]: [S. 44A(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/7) added (27.10.2008) by [The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286)](https://www.legislation.gov.uk/nisr/2008/286), [regs. 1(b)](https://www.legislation.gov.uk/nisr/2008/286/regulation/1/b), [2(2)(b)](https://www.legislation.gov.uk/nisr/2008/286/regulation/2/2/b)
[^key-4ac7b2f4c9d21239ff12e5a914c876ca]: [S. 129(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/129/2A) and preceding words inserted (1.4.2003) by [The Housing Support Services (Northern Ireland) Order 2002 (S.I. 2002/3154)](https://www.legislation.gov.uk/nisi/2002/3154), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/3154/article/1/2), [8(1)](https://www.legislation.gov.uk/nisi/2002/3154/article/8/1); [S.R. 2003/171](https://www.legislation.gov.uk/nisr/2003/171), [art. 2](https://www.legislation.gov.uk/nisr/2003/171/article/2)
[^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-4aeaf9cd2ded401ba555477aef7ffc8a]: Words in [s. 51(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/2) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-4b24847fbc3faa369e7d763696c9291b]: Word in [s. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2) omitted (12.10.2015) by virtue of [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 16(2)(a)](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/16/2/a); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-4b28b39f866633455437f564c3d19d5b]: Words in [s. 141A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/5) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(b)(i)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/b/i) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-4bab43664d588438805c89bd4e862681]: Words in [s. 44(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/3/b) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 3(a)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/3/a); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-4bc3d702b918f5301f53ed835812c106]: Words in [s. 10(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/2/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(6)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/6) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-4c42360cdf49608bf0dcfe1bcd7855eb]: [S. 111](https://www.legislation.gov.uk/ukpga/1992/7/section/111) repealed (31.10.2016) 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), [70(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/2); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-4c51cc06c7b649660711ffaaf474f984]: Act modified (1.1.2021) by [The Social Security (Norway) Order (Northern Ireland) 2020 (S.R. 2020/357)](https://www.legislation.gov.uk/nisr/2020/357), [arts. 1(2)](https://www.legislation.gov.uk/nisr/2020/357/article/1/2), [2](https://www.legislation.gov.uk/nisr/2020/357/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2020/357/schedule)
[^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-4d1d3a8a3aa6cab0865a21450d7c62cb]: Words in [Sch. 5 para. 2(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/2/5/a) substituted (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. 6(b)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/b)
[^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-4d82104c7bd398fddabc88901123116b]: Words in [Sch. 5 para. 2(5)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/2/5/b) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 5(1)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/5/1) (with [Sch. 9 para. 5(2)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/5/2))
[^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-4dce6e9f50a166295565b0c4596ddb3e]: S. 141A inserted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 55(1)(b)](https://www.legislation.gov.uk/ukpga/2002/21/section/55/1/b)[(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/55/2), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-4def2b6f0dc761930746eca8822c83de]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [12(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/12/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-4e3082e3bc882c5f8ff04c8bde9cff0b]: [S. 30A](https://www.legislation.gov.uk/ukpga/1992/7/section/30A) excluded (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [22(a)](https://www.legislation.gov.uk/nisr/2010/312/regulation/22/a) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3))
[^key-4ec46f93894ad477ca399f79e89ef3fe]: Words in s. 72(7) substituted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(6)](https://www.legislation.gov.uk/nia/2007/2/section/48/6), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-4ec7c2ef6348820ac6241bafba6c944b]: Words in [s. 167ZJ(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/5) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(17)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/17/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-4ed11a3cf29d4e52589a559af2442b25]: [Sch. 11 para. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/5A) inserted (6.4.2007) by [The Employment Equality (Age) (Consequential Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/225)](https://www.legislation.gov.uk/nisr/2007/225), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/225/regulation/1/1), [2(2)](https://www.legislation.gov.uk/nisr/2007/225/regulation/2/2)
[^key-4ee102b9af2d6c47cf038b0e6dc802c5]: [S. 35(3)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3/a/i)[(ia)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3/ia) substituted for [s. 35(3)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3/a/i) (1.9.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 5](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/5); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 2(c)](https://www.legislation.gov.uk/nisr/2006/344/article/2/c)
[^key-4f0995dabf5e680eba0b86c0a55c6198]: Words in [Sch. 5 para. 7(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7/1) substituted (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. 6(i)(i)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/i)
[^key-4f7cc96a1d6baae47a0aac1960aba9ef]: Words in Sch. 5 para. 3C(5) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b/3), [Sch. paras. 6(e)(iv)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/iv/aa)
[^key-503c7afdf2079c8cb5b6a6befd6e3fa3]: Words in [s. 10(8)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/8/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(11)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/11/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-5068c13aedd3fd44ecc3fe31e679131a]: Words in s. 35A heading inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(4)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/4)
[^key-509e3cfa48ff55c54a03f924842333a0]: [S. 47(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/3A)[(3B)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/3B) 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(2)](https://www.legislation.gov.uk/nisr/2015/308/article/2/2)
[^key-50b731361aba083d5af0d765180c6512]: Words in [s. 167(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1/a) substituted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4), [Sch. 2 para. 10](https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/10)
[^key-50f8438a4ace9f7716277aaf3b7bafdf]: [S. 171(3)-(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/171/3) applied (30.6.2005 for specified purposes, 1.9.2005 in so far as not already in force) by [Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11)](https://www.legislation.gov.uk/nia/2002/11), [ss. 6(5)](https://www.legislation.gov.uk/nia/2002/11/section/6/5), [9(3)](https://www.legislation.gov.uk/nia/2002/11/section/9/3); [S.R. 2005/319](https://www.legislation.gov.uk/nisr/2005/319), [art. 2](https://www.legislation.gov.uk/nisr/2005/319/article/2)
[^key-514a6f5a769510548930efa8f8aabadb]: Words in [s. 37(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/3) 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. 72(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/72/2); [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-515777c35c720b1f9b704545865402ba]: Words in [s. 48BB(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/1/b) 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. 81(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/81/4); [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-51b3625fabda6819eb06c75045019116]: Words in [s. 77(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/9) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(12)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/12/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-51d484eb3ca590ab883793912680c16d]: Word in [Sch. 5 para. 5A(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5A/3) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-5230bc723bed28e7e3ae75da2a77e298]: [S. 48B(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/11) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(8)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/8/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-525a46dcbf7b18fd37beb347a7668474]: Figure in [Sch. 3 para. 5A(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5A/1/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(17)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/17) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-527272c64c473f96bd72489013683cad]: Words in [s. 11(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/7) inserted (14.12.2022 with effect from 6.4.2022) by [The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329)](https://www.legislation.gov.uk/uksi/2022/1329), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1329/regulation/1), [3(5)](https://www.legislation.gov.uk/uksi/2022/1329/regulation/3/5)
[^key-52836aeedbac78c42a7f03b90669e39d]: [S. 89(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/1A) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(b)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/b)
[^key-5290157896ca486f05179e17a38399ff]: [S. 161(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/2)[(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/3) substituted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 6(2)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/6/2); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-529f81729b3dbd78e7841aaa5d63fb07]: Words in [s. 141A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/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. 101(2)(c)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/101/2/c); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^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-53229d29f863483f70024394399aedf8]: Words in [Sch. 1 para. 3B(7B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7B) inserted (with retrospective effect in accordance with s. 6(4) of the amending Act) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 6(3)(a)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/3/a), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-5326bcfc1dddae4480fa447dbedb8151]: [S. 144(2ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/144/2ZA) inserted (20.12.2013) by [The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) (Northern Ireland) Order 2013 (S.I. 2013/3233)](https://www.legislation.gov.uk/uksi/2013/3233), [arts. 1](https://www.legislation.gov.uk/uksi/2013/3233/article/1), [2(3)](https://www.legislation.gov.uk/uksi/2013/3233/article/2/3)
[^key-5393f794c6f31a1e0499daa757f3cc0d]: [S. 167ZL(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZL/4A) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(16)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/16/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-53c6159fa62319a4a6e74bc6ec296479]: [S. 167ZK(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZK) formed from s. 167ZK (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(2)(b)](https://www.legislation.gov.uk/nia/2015/1/section/11/2/b), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-5410dc19f8b28bcff323d3fcef92af95]: [Sch. 7 para. 4(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/3/a) 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. 105(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/2); [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-541d0d0727b3fddda3c183ad1eedc17d]: Words in [s. 44A(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/2/d) inserted (27.10.2008) by [The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286)](https://www.legislation.gov.uk/nisr/2008/286), [regs. 1(b)](https://www.legislation.gov.uk/nisr/2008/286/regulation/1/b), [2(2)(a)(i)](https://www.legislation.gov.uk/nisr/2008/286/regulation/2/2/a/i)
[^key-542bd2c6543a89b796055dc647f23299]: Word in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 13(6)](https://www.legislation.gov.uk/ukpga/2014/7/section/13/6)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/13/7)
[^key-5436ca32ca3943fce9f1fff39c95851d]: S. 90 repealed (with effect from 14.8.2010 and with savings until 6.4.2020) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 14(1)(b)](https://www.legislation.gov.uk/nia/2010/13/section/14/1/b), [36(1)(d)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/d/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [ss. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2), [34(2)(a)](https://www.legislation.gov.uk/nia/2010/13/section/34/2/a))
[^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-549511b71816e1bb00ec3729927e7e2e]: Words in [s. 15(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/1/b) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(2)(c)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/2/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-54c0e21a87ce8b31e82b2d277fd945c3]: Words in Sch. 5 para. 4(1) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(ii)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/ii/bb)
[^key-54c4ab2b9333f386ebc0a94bbf013ada]: [Sch. 5 para. A1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/A1) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 3](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/3)
[^key-54dc14aa4ed2062afe527cc6d83308f6]: Words in [s. 77(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/7) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(7)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/7)
[^key-551ea7123ffbe3e745acd4eb5ea12427]: Words in [s. 37(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 28(3)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/28/3/b)
[^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-559a0bd8b3820b43b58bd09bec7fd7f3]: [S. 52(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/3A)[(3B)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/3B) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/5); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-55cae480e0e0bd1e16a16619ff196f0c]: [S. 161(3A)-(3D)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/3A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(4)](https://www.legislation.gov.uk/nia/2015/1/section/6/4), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-55db6f477ac4e7a351155cff85919f66]: Words in [s. 12(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/2) substituted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(3)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/3), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-55f72245d1d7a43787218264db456fcb]: Words in [s. 62(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/c) added (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(a)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/a)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 5(b)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/5/b)
[^key-55fb6197f3d53641aa0a67226306e920]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [11(4)](https://www.legislation.gov.uk/nisr/2022/238/regulation/11/4) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-5667af4362d9231d08e5f485419f8c79]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(11)(b)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/11/b); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-5688a595589cc582ef17b8084da04064]: Words in Sch. 4A para. 1(6) 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. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [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-568df1c3d605bb0eaa7ede617ca974a7]: Words in [s. 44(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/3) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 3(b)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/3/b); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-56d3f830e8b786024ddb87f324aca4d1]: [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3) applied (6.4.2007) by [The Social Security Contributions (Consequential Provisions) Regulations 2007 (S.I. 2007/1056)](https://www.legislation.gov.uk/uksi/2007/1056), [regs. 1](https://www.legislation.gov.uk/uksi/2007/1056/regulation/1), [2(2)](https://www.legislation.gov.uk/uksi/2007/1056/regulation/2/2)
[^key-56d5b1c5794844108560e5d2adc33f2e]: Words in [s. 141A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 38(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/38/2/a)
[^key-575adbc548b01dafb187e764a6984b0c]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) 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. 102(2)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/102/2/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)
[^key-57677509e0d0b346f1eec79518d9af31]: Words in [s. 167ZD(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZD/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(11)(b)(i)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/11/b/i); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-5795db3269a2298633014ce5c8c1ff89]: Words in [Sch. 2 para. 3(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2/b) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(b)(iii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/b/iii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-57ee513c96a33f5fb04c3ad9e98a121c]: Words in s. 39A(3) repealed (7.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 47](https://www.legislation.gov.uk/nia/2007/2/section/47), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/339](https://www.legislation.gov.uk/nisr/2008/339), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2008/339/article/2/3/a) (with [art. 3(3)](https://www.legislation.gov.uk/nisr/2008/339/article/3/3))
[^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-58298d9da23c33f7ba2e88921f4ec19b]: Words in [s. 77(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(4)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/4/a)
[^key-584f4b123a63a3853f5cdd196420981c]: [S. 167ZE(10A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/10A) inserted (1.10.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 15(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/15/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 3(c)](https://www.legislation.gov.uk/nisr/2006/344/article/3/c)
[^key-5884701bb9111424756bc1ab113b5968]: Word in [s. 4(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/4/1/a/v) omitted (23.3.2022) by virtue of [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 4](https://www.legislation.gov.uk/nia/2022/5/section/4), [5(5)](https://www.legislation.gov.uk/nia/2022/5/section/5/5)[(6)](https://www.legislation.gov.uk/nia/2022/5/section/5/6), [Sch. para. 4(a)](https://www.legislation.gov.uk/nia/2022/5/schedule/paragraph/4/a); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-589f1de0bb4e08e10515d4dce030182b]: [S. 12(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/7) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(7)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/7), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-58b5c142800e0d5232fee0c96286b796]: Words in [Sch. 1 para. 3B(7)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7/b) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(e)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/e), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-58fb35c7d2599c4d8c8c09e001f30f3f]: Words in s. 20(1) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-58fd16651525ca3437df1564510ecee6]: Words in [s. 167ZC(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZC/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(10)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/10/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-5913bd9107b99b70b0882ff6a11ff049]: Words in Sch. 5 para. 5(1)(a) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(g)(i)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/g/i/bb)
[^key-594c06259f8982b2c32b98ac4188a50d]: Words in [s. 48(5)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/5/a/i) inserted (7.12.2020) by [The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)](https://www.legislation.gov.uk/uksi/2020/1143), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/1/2), [39(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/39/2)
[^key-59ad9e3a65ad5ad14ff1d04127359b14]: Words in [s. 167ZE(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-59e8f1272274ff70cab8da2e6d6c58ed]: [Sch. 13 para. 3(2A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/13/paragraph/3/2A) inserted (1.10.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 22](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/22); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 3(c)](https://www.legislation.gov.uk/nisr/2006/344/article/3/c)
[^key-5a02139f86b416ffd05d5e4a0dd3a660]: Words in [s. 141A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 38(2)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/38/2/b)
[^key-5a217aedd8e6afdda8990aacfa3ea2b0]: [S. 10(7)-(7B)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/7) substituted for [s. 10(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/7) (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(9)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/9) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-5a61e32ff2f093c2647c64902fd3f54d]: Words in [s. 139(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/3) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(4)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/4/a)
[^key-5a85f4aea41ec5d6b5b496481c3b34a0]: Words in [s. 167ZC(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZC/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(10)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/10/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-5ace33a840c00a464fc66a2b4e689c59]: Word in [s. 167ZZ(1)(a)(v)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ/1/a/v) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(3)(c)](https://www.legislation.gov.uk/nia/2016/15/section/25/3/c), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-5ad1748968a45b4862814461b3976ffe]: S. 4(4)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 193(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/193/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-5b1ff1d3df0a8162ae473443babbaa82]: Word in [s. 123(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/f) repealed (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-5bd14ce7af0028e8d686316361bfa70f]: Sum in [s. 15(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3) substituted (6.4.2021) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157)](https://www.legislation.gov.uk/uksi/2021/157), [regs. 1](https://www.legislation.gov.uk/uksi/2021/157/regulation/1), [5(2)](https://www.legislation.gov.uk/uksi/2021/157/regulation/5/2)
[^key-5c3ab28f9b688b3c1f975b664771f448]: Words in [Sch. 7 para. 18](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/part/VI/crossheading/children-of-deceaseds-family) cross-heading substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(6)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/6)
[^key-5c4180bc2acf916c1a23333b052ceb87]: Words in s. 39A(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. 74(5)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/74/5); [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-5c6abc80bddab6213923036d8fdd1838]: Words in Sch. 4A para. 1(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. 104(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/2); [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-5c6eec117d453950e922fb466e64ed79]: [S. 7(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/7/2A)[(2B)](https://www.legislation.gov.uk/ukpga/1992/7/section/7/2B) inserted (12.2.2015) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 6(6)](https://www.legislation.gov.uk/ukpga/2015/5/section/6/6)
[^key-5d26c81c0daa7bd45bfb7647c652ab64]: Words in s. 72(5) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(4)](https://www.legislation.gov.uk/nia/2007/2/section/48/4), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-5d3f9ecdff2b79a2bbe0b5bda117b2c5]: Words in [s. 159(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/159/1) repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(2)(a)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/2/a), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50))
[^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-5dcf915bd0481cb1deb7942a50b34514]: Words in [s. 172(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/9) substituted (26.9.2007) by [Pensions Act 2007 (c. 22)](https://www.legislation.gov.uk/ukpga/2007/22), [ss. 8(5)(a)](https://www.legislation.gov.uk/ukpga/2007/22/section/8/5/a), [30(3)](https://www.legislation.gov.uk/ukpga/2007/22/section/30/3)
[^key-5e2dab28ad2f8653df30231cbc2aa9ea]: [S. 138](https://www.legislation.gov.uk/ukpga/1992/7/section/138) applied (with modifications) (1.4.2007) by [The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 (S.R. 2007/203)](https://www.legislation.gov.uk/nisr/2007/203), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/203/regulation/1/1), [15](https://www.legislation.gov.uk/nisr/2007/203/regulation/15)
[^key-5e6ae56e5240a9aeca09e04353dab498]: [Sch. 5 para. 4(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1)[(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1A) substituted for [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5) [para. 4(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1) (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 9](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/9)
[^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-5ed1f376ff554591d43946efafc50d69]: Punctuation in [s. 172(11B)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11B) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 18(3)(a)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/3/a)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/7)
[^key-5eecebc2800f7b9753024ab8f8f34ad8]: Words in [s. 75](https://www.legislation.gov.uk/ukpga/1992/7/section/75) heading substituted (6.12.2018) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 11(3)](https://www.legislation.gov.uk/nia/2008/1/section/11/3), [Sch. 1 para. 39(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/39/3) (as amended, in the case of s. 11, by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(2)](https://www.legislation.gov.uk/nia/2012/3/section/34/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/nia/2012/3/schedule/1/paragraph/5/b))
[^key-5f121577810e4e54e32d42c03b20b10d]: Act modified (5.12.2005) by [The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2005 (S.R. 2005/544)](https://www.legislation.gov.uk/nisr/2005/544), [art. 2](https://www.legislation.gov.uk/nisr/2005/544/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2005/544/schedule)
[^key-5f624baa33eacb1c139a2daf873f76de]: [S. 123(1)(h)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/h) and preceding word added (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(9)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/9); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-5f64ec679c6a4db428f45ca2ac2a46ac]: Words in [Sch. 1 para. 3B(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/3) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(d)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/d), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-5f79b6431def03bfe4c9b424bb164c87]: [S. 132(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/132/1) applied (with modifications) (1.4.2007) by [The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204)](https://www.legislation.gov.uk/nisr/2007/204), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/204/regulation/1/1), [18](https://www.legislation.gov.uk/nisr/2007/204/regulation/18)
[^key-602cf14ce0fbb95633e0262c761256a8]: Words in [Sch. 7 para. 15(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/15/2) 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. 105(5)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/5/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-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)
[^key-603f634d6b71939bbf7898b28d6e6428]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) excluded (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [11(5)](https://www.legislation.gov.uk/nisr/2023/155/regulation/11/5)
[^key-604f3133e2a60f1eb77d1cdae586af7e]: [Pt. 12ZC](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZC) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 5(2)](https://www.legislation.gov.uk/nia/2015/1/section/5/2), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(d)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/d)
[^key-60753e6b5e1a0856e9637a2823789512]: Sch. 6 para. 6(1) modified (6.4.2006) by [The Social Security (Industrial Injuries) (Prescribed Diseases) Regulations (Northern Ireland) 1986 (S.R. 1986/179)](https://www.legislation.gov.uk/nisr/1986/179), [art. 18B(2)(b)](https://www.legislation.gov.uk/nisr/1986/179/article/18B/2/b) (as inserted by [S.R. 2006/96](https://www.legislation.gov.uk/nisr/2006/96), [regs. 1](https://www.legislation.gov.uk/nisr/2006/96/regulation/1), [2(3)](https://www.legislation.gov.uk/nisr/2006/96/regulation/2/3))
[^key-60e15273595db6be5c90a9ab5012b07c]: [Sch. 5 para. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/crossheading/married-women) cross-heading substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 12](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/12)
[^key-60efead8cb14d312f56c243c4cf9896d]: Words in [s. 44A(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/1/a) substituted (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. 7 para. 4(2)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/4/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-6105ff52175c2c10057dff152f2182f8]: Sch. 2 para. 5(a) omitted (with effect for the tax year 2012-13 and subsequent tax years) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [s. 222(4)(d)(i)](https://www.legislation.gov.uk/ukpga/2012/14/section/222/4/d/i) (with [s. 222(5)](https://www.legislation.gov.uk/ukpga/2012/14/section/222/5))
[^key-610fcb50661a32d5e89bbf06edff6273]: Words in [Sch. 4A para. 5(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/5/4) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(3)(a)](https://www.legislation.gov.uk/nia/2008/1/section/8/3/a)
[^key-615f337ec6392090afb055e1d78d51b1]: Words in [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/5/b) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(5)(b)(ii)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/5/b/ii), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-6187e4b5064df33c672f13f7e75e1c1d]: [S. 15(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/1/c) and preceding word inserted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(2)(d)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/2/d) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-61fe9f110bacdecb35b429eade05730f]: Words in [s. 10(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/2) substituted (6.4.2020 except in relation to sporting testimonials which take place on or after 6.4.2020 but which were announced before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 4(2)](https://www.legislation.gov.uk/ukpga/2019/23/section/4/2), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 3](https://www.legislation.gov.uk/uksi/2020/285/regulation/3)
[^key-620781408d1e57c21bb8caae0765ff40]: Act modified (6.4.2017) by [The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2017 (S.R. 2017/73)](https://www.legislation.gov.uk/nisr/2017/73), [arts. 1](https://www.legislation.gov.uk/nisr/2017/73/article/1), [2](https://www.legislation.gov.uk/nisr/2017/73/article/2)
[^key-62298f004d8fb4f79b373eecc3a70eac]: Words in [Sch. 5 para. 7(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7/2) substituted (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. 6(i)(ii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/i/ii)
[^key-622a7be65dd773a7dd940b83fe7b00a0]: Words in [Sch. 4B para. 12](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/12) 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(9)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/9/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)
[^key-6249a044d106b21909fe5a479e427c09]: [S. 48B(1ZAA)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/1ZAA) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(8)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/8/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-625aea7685965b53f692f6806889f367]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) inserted (22.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 2](https://www.legislation.gov.uk/nia/2022/5/section/2), [5(1)](https://www.legislation.gov.uk/nia/2022/5/section/5/1)
[^key-6284fd44ee48d08b702bb72e98e18e4e]: Words in [s. 131(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/131/5) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-628a7e1afb665bd7257dd523656f9e4c]: [Sch. 5 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4) restricted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 21](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/21)
[^key-62ad3c8446c715797f5ae8e6ad4df6ad]: [S. 121(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/8) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(4)(c)](https://www.legislation.gov.uk/nia/2008/13/section/102/4/c), [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-6321bf6b2434853afcd00da39ea6a7e0]: Words in [s. 1(2)(bb)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2/bb) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 191](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/191) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^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-63a6550cd3afd53a10c7132de0febf95]: Words in [s. 170](https://www.legislation.gov.uk/ukpga/1992/7/section/170) inserted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(18)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/18/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-63a99854dcde44faf2f15095fb118dca]: Words in s. 125(5)(a)(ii) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 200](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/200) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-63b100b1cafb1a2c3434509dfd60c26b]: Word in [s. 61A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/3/c) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(6)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/6); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-63b4c085cd272d60d8f49e862f912b72]: [S. 128](https://www.legislation.gov.uk/ukpga/1992/7/section/128) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-642fd7a83f5b18e73a21a207327396ce]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [12(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/12/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-643885e05ae2350abafd3c17848c8692]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [11(4)](https://www.legislation.gov.uk/nisr/2022/167/regulation/11/4)
[^key-645dcd537d0033b65cdb36c15de894d0]: [Sch. 6 para. 8(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/8/1/b) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-64bbec0821dcb578b15ea1fc4462181b]: [S. 22(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/5A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 9](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/9)
[^key-650e2da56424c80a3eb4ffe5dcca7ad9]: [S. 45(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2A) inserted (16.7.2015 for specified purposes, 12.10.2015 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(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/4); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-653afa135733fd3d2aa3fd84440d0a6f]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [26(b)](https://www.legislation.gov.uk/nisr/2022/238/regulation/26/b) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-65890082f3f7398d957f0f40e68c563c]: Words in [s. 10(8)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/8/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(11)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/11/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-660aaf37067a31448018d6a98c760562]: Words in s. 39A(2)(a) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 29(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/29/2)
[^key-66b69e748a589ae4189b85cfbb937811]: Words in [Sch. 4B para. 9(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9/2/a) 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. 12(7)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/7/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)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-66c4714b36bdb8f31675d995ed442f71]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 17(b)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/17/b)
[^key-671aebda7f2b3463d86ce40aeebbb7ff]: Words in [s. 1(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/5) substituted (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(2)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [arts. 3(2)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/i), [4(2)(h)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/h), [5](https://www.legislation.gov.uk/nisr/2015/86/article/5) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-67361e257efd5816c183b47990093bd1]: Sum in [s. 11(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/4/a) substituted (6.4.2023) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2023 (S.I. 2023/236)](https://www.legislation.gov.uk/uksi/2023/236), [regs. 1](https://www.legislation.gov.uk/uksi/2023/236/regulation/1), [3(b)](https://www.legislation.gov.uk/uksi/2023/236/regulation/3/b)
[^key-673768777b04acc499b4d4f2ebf8fcb4]: S. 73(1AB) inserted (23.9.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 13(4)](https://www.legislation.gov.uk/nia/2010/13/section/13/4), [36(2)](https://www.legislation.gov.uk/nia/2010/13/section/36/2); [S.R. 2010/327](https://www.legislation.gov.uk/nisr/2010/327), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/a)[(b)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/b)[(c)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/c)
[^key-6769efb973fd4673b653f3f069eb135f]: Figure in [s. 15(3ZA)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3ZA/a) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/2011/3/section/2/1/a), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-6789d0a37691ebf9d0116f3df5137eee]: Words in [s. 12(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/1) inserted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(2)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/2), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-67c04bdfe32085df68c42910ba8ba5dc]: Words in [s. 172(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/4) substituted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 4](https://www.legislation.gov.uk/nia/2022/5/section/4), [5(5)](https://www.legislation.gov.uk/nia/2022/5/section/5/5)[(6)](https://www.legislation.gov.uk/nia/2022/5/section/5/6), [Sch. para. 8(3)](https://www.legislation.gov.uk/nia/2022/5/schedule/part/1/paragraph/8/3); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-67e45345afcf6683d97e2de9e41c8f9c]: [Sch. 1 para. 3(3A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/3A)[(3B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/3B) inserted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 2(3)](https://www.legislation.gov.uk/ukpga/2004/3/section/2/3), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(b)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/b)
[^key-681877a735a2c6a33ca27f8ee2bf1066]: Words in [s. 145(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/145/4) substituted (6.12.2018) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 11(3)](https://www.legislation.gov.uk/nia/2008/1/section/11/3), [Sch. 1 para. 40](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/40) (as amended, in the case of s. 11, by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(2)](https://www.legislation.gov.uk/nia/2012/3/section/34/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/nia/2012/3/schedule/1/paragraph/5/b))
[^key-683a01e3181ac1b7e2ddba0d0d6db59a]: Words in [s. 114(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/114/4) 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. 16](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/16), [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-6840ac1397e869782233830807aea505]: Words in [s. 10(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/4) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(7)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/7/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-6850746f9ed1ac48bb3d6ccaca925249]: [S. 22(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2/d) and preceding word inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/5); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-68a15306345ba80dceb217a68fe15823]: [Sch. 11 para. 2(dd)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/dd) inserted (27.10.2008) by [The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286)](https://www.legislation.gov.uk/nisr/2008/286), [regs. 1(b)](https://www.legislation.gov.uk/nisr/2008/286/regulation/1/b), [2(3)](https://www.legislation.gov.uk/nisr/2008/286/regulation/2/3)
[^key-68c49a5c64ca562567dbfd2ccffff9a7]: Words in [s. 114(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/114/2) 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. 93(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/93/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-68ccb53e6b1b7de367616d144ea72d8f]: Words in [s. 48BB(3)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/3/a/i) inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 16](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/16); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-690d307a19365fd4e494178c3673830b]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) inserted (20.12.2013) by [The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) (Northern Ireland) Order 2013 (S.I. 2013/3233)](https://www.legislation.gov.uk/uksi/2013/3233), [arts. 1](https://www.legislation.gov.uk/uksi/2013/3233/article/1), [2(4)(b)](https://www.legislation.gov.uk/uksi/2013/3233/article/2/4/b)
[^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)
[^key-6951d0663bf33a8d5fefd7e4701179af]: Word in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 4(2)](https://www.legislation.gov.uk/ukpga/2006/10/section/4/2), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-69a361d0741dff5e1f9f707f3dd07284]: [S. 70(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2) substituted (20.6.2016) by [The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228)](https://www.legislation.gov.uk/nisr/2016/228), [regs. 1](https://www.legislation.gov.uk/nisr/2016/228/regulation/1), [5(2)](https://www.legislation.gov.uk/nisr/2016/228/regulation/5/2)
[^key-69b726f9cee45d248ed2bca27f4c4c2d]: Words in [s. 38(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/2) substituted (6.12.2018) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 11(3)](https://www.legislation.gov.uk/nia/2008/1/section/11/3), [Sch. 1 para. 37](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/37) (as amended, in the case of s. 11, by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(2)](https://www.legislation.gov.uk/nia/2012/3/section/34/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/nia/2012/3/schedule/1/paragraph/5/b))
[^key-69c7d7421080380c5a50ceeb76f5ae6a]: Words in [s. 45(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/1/a) inserted (16.7.2015 for specified purposes, 12.10.2015 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(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(2)(a)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/2/a); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-69ca264458f950b237d56239fc3ce837]: S. 172(11ZB) inserted (with effect in relation to regulations specifying the upper earnings limit for 2009-10 or any subsequent tax year) by [National Insurance Contributions Act 2008 (c. 16)](https://www.legislation.gov.uk/ukpga/2008/16), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2008/16/section/2/2), [6(1)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/1) (with [s. 6(3)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/3))
[^key-69fc9340b0778182c5b4e5c88f863f65]: Sum in [s. 15(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3/a) substituted (6.4.2023) by [National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16)](https://www.legislation.gov.uk/ukpga/2022/16), [s. 2(3)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/3)[(4)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/4)
[^key-6a07c1963e6039294c50c888e89687d7]: Words in Sch. 5 para. 2 substituted (with effect in relation to incremental periods beginning on or after 6.4.2005) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(2)(b)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/2/b) (with [Sch. 2 para. 6(5)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/5) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-6a0bff9d6d93efc39f80c24c44aead31]: [Sch. 4B para. 6(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/6) formed from [Sch. 4B para. 6](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/6) (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(5)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/5/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-6a143ad315fb36ce781371ac6aa8b259]: [S. 44B(7)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/44B/7/a) 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-6a1ef40ab27723c6032b298f9e846139]: [S. 167ZN(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/9) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(5)](https://www.legislation.gov.uk/nia/2015/1/section/9/5), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^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-6aef18c98f5e6c3bf3ed7b477e8d6e8b]: Words in [Sch. 2 para. 1(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/1/c) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588)](https://www.legislation.gov.uk/uksi/2010/588), [arts. 1](https://www.legislation.gov.uk/uksi/2010/588/article/1/1), [3(2)](https://www.legislation.gov.uk/uksi/2010/588/article/3/2)
[^key-6b25fa15be69e8563aa538823aee59a6]: Words in [s. 167ZT(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT/3/a) inserted (3.1.2019) by [The Human Fertilisation and Embryology Act 2008 (Remedial) Order 2018 (S.I. 2018/1413)](https://www.legislation.gov.uk/uksi/2018/1413), [art. 1(1)](https://www.legislation.gov.uk/uksi/2018/1413/article/1/1), [Sch. 1 para. 8(2)](https://www.legislation.gov.uk/uksi/2018/1413/schedule/1/paragraph/8/2)
[^key-6b35bd0b5519914298bbfdf415a56ca0]: Word in [s. 123(1)(f)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/f) 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. 96](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/96); [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-6b5a9f95f9860a8d302c013706de26f9]: [S. 48A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/2A) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(6)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/6/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-6b61d20ffaf9c4cfcd37f7b95fab456f]: S. 142 substituted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 56(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/56/2), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/392/article/3))
[^key-6b78f638f0d9d03659e4d6057b4870ee]: Words in [s. 77(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/8) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(8)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/8/b)
[^key-6c170b603a4e85111b88efc0b60d8aae]: Word in [s. 167ZZ(1)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ/1/a/ii) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(3)(b)](https://www.legislation.gov.uk/nia/2016/15/section/25/3/b), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^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)
[^key-6c3dcc35b719f10a5c3f3d41270ad24a]: Words in [s. 172(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/4) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(19)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/19/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-6c58a68b5af7ab960bdecdf83644c27d]: Words in [s. 55(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/55/2) 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. 4(a)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/4/a)
[^key-6c9b8890af6d8e2c3dbe22099d11c1d3]: Words in [Sch. 5 para. A1(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/A1/4) substituted (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. 6(a)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/a)
[^key-6d259e815bbb82599b76ad03d58b977c]: Words in [s. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/2/1/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 192](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/192) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^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-6d2d8fc69a1e79c6fbe64b56d63da096]: Words in [s. 139(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/2)
[^key-6d33e9a35796d67a37e01109bcfbd77f]: S. 80 repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2) and see also [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 30(1)](https://www.legislation.gov.uk/nia/2010/13/section/30/1))
[^key-6d5d69850a3a2465e193c0e84d582ec7]: [S. 78(4)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/4/d) 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. 13](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/13), [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-6d9a18aaa7a3703d5e54c199bd83b8e3]: Word in [s. 51(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-6dc99b1ecabe673004a7f32763506722]: [S. 167ZE(12)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/12) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(3)](https://www.legislation.gov.uk/nia/2015/1/section/9/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^key-6df354e55405af13ca670ba745e1b50c]: [Sch. 4A para. 7(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/7/4A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(4)(b)](https://www.legislation.gov.uk/nia/2008/1/section/8/4/b)
[^key-6e279668e6bf598f35d73c44ebe9fa60]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [25(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/25/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-6e55bd04f93119bed7d3573aac015506]: S. 72(2A) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(3)](https://www.legislation.gov.uk/nia/2007/2/section/48/3), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-6ea694b64f3d2d6740c84ddf45df892f]: Word in [s. 48(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/1) 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. 78(2)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/78/2/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)
[^key-6eb090c89c915017b4eaaf29ab7aee2a]: [Sch. 2 para. 1(ab)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/1/ab) inserted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-6f038d95117d9c9167b68660eddb156e]: Words in [s. 113(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/113/1) 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. 92](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/92); [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-6f93d731222956f0ac2de5468a096f84]: [S. 95A](https://www.legislation.gov.uk/ukpga/1992/7/section/95A) inserted (1.6.2016 for specified purposes, 31.10.2016 in so far as not already in force) 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), [72(1)](https://www.legislation.gov.uk/nisi/2015/2006/article/72/1); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [arts. 2(3)(b)](https://www.legislation.gov.uk/nisr/2016/234/article/2/3/b), [3(2)(c)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/c)
[^key-6fa4a6e90d0655d2bc352c00d4a77326]: Words in [s. 141A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/5) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(b)(iii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/b/iii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-6fbc58b88d7ea12b39a303fe4eb7f11b]: [Sch. 1 para. 3B(7A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7A)[(7B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7B) inserted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(f)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/f), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-6fe3aaa464314bc636b5ff2adba7f1fe]: Words in [s. 22(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2A) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 10(1)(a)](https://www.legislation.gov.uk/nia/2008/1/section/10/1/a)
[^key-6ff2707c4cb6a084f775c504c99e6eb1]: [S. 10A](https://www.legislation.gov.uk/ukpga/1992/7/section/10A) modified (6.4.2022 for the tax year 2022-23) by [Health and Social Care Levy (Repeal) Act 2022 (c. 43)](https://www.legislation.gov.uk/ukpga/2022/43), [Sch. para. 3(2)](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/3/2) (with [Sch. para. 8](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/8))
[^key-6fff993f6289205ee8c373611e6fa605]: Words in [s. 167ZL(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZL/4/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(16)(a)(i)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/16/a/i) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-7013f07cada50e09a1d581738772120f]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [26(b)](https://www.legislation.gov.uk/nisr/2023/57/regulation/26/b) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-7066c34c228673e708a721f950224f1a]: Words in [s. 39](https://www.legislation.gov.uk/ukpga/1992/7/section/39) repealed (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 3(a)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/3/a), [Sch. 6 Pt. 4](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/4)
[^key-706ff9078577df05ccea662eb5b95fda]: Words in [s. 48BB](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB) 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. 81(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/81/3); [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-70984e6e59b53276e4a705f75e12ef40]: [Sch. 3 para. 9](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/9) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 18(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/18/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-70ae43f8e4712cc01bb180128a9d3d16]: Words in [s. 89(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/1) substituted (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. 15](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/15) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^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-7177e91335a420b5ad9779da66795588]: Words in [Sch. 1 para. 3B(9)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/9) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 174(3)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/174/3/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)
[^key-721a0372f5fe74c656ecdd9869da4c5a]: [S. 167ZG(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZG/4) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(16)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/16), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-72474b2ec5aded0ce73f88bfe939789b]: Word in [s. 142(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/142/3) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 39(3)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/39/3/a)
[^key-726309a6fb5867670238e9b4b0d0555e]: Words in [s. 77(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(5)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/5)
[^key-72749c91d081e52b821f6e7369553290]: Word in [s. 6A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/6A/3/c) repealed (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-72c9d96f32aee1feb79479326428f621]: Pt. 9: transfer of functions in part (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 49(2)(b)](https://www.legislation.gov.uk/ukpga/2002/21/section/49/2/b), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) (with [s. 54(1)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/1)[(3)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/3)[(4)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/4)[(6)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/6)[(8)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/8)); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-737a90d9e7c27270d2d98a082cd65512]: Words in s. 63(c) repealed (with effect from 14.8.2010 and with savings until 6.4.2020) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 36(1)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [ss. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2), [34(2)(a)](https://www.legislation.gov.uk/nia/2010/13/section/34/2/a))
[^key-73a3dd2ad503bfeb01f615aab925afee]: Word in [s. 8(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/8/2/b) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 1(1)(b)](https://www.legislation.gov.uk/ukpga/2011/3/section/1/1/b), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-744e990aac0d1c23de72336c2f42b39f]: [Sch. 4B para. 6(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/6/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(5)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/5/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)
[^key-74583cf1544245d9db3570c6db3efccf]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (15.11.2018) by [The Social Security (Updating of EU References) (Amendment) (Northern Ireland) Regulations 2018 (S.I. 2018/1085)](https://www.legislation.gov.uk/uksi/2018/1085), [regs. 1](https://www.legislation.gov.uk/uksi/2018/1085/regulation/1), [2(b)](https://www.legislation.gov.uk/uksi/2018/1085/regulation/2/b)
[^key-74eb25dbdd57a643be15f731b8c97e0c]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [16(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/16/1)
[^key-74f2315b7e645dad7b364b78e5e11fb0]: Words in [Sch. 2 para. 3(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1/c) substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(a)(iii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/a/iii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-757fe2293a4478ee7085c145a264a14d]: [Sch. 1 para. 3B(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/1A) inserted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(b)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/b), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-7658feec79c097acbfa31c3bb96b69be]: [S. 9A](https://www.legislation.gov.uk/ukpga/1992/7/section/9A) inserted (13.5.2014 for specified purposes, 6.4.2015 in so far as not already in force) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(8)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/8)[(11)(a)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/11/a)
[^key-7660701ebf3d93652b4d1644b5def844]: [S. 55C](https://www.legislation.gov.uk/ukpga/1992/7/section/55C) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [arts. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [273(2)](https://www.legislation.gov.uk/nisi/2005/255/article/273/2)
[^key-76942b177f89450ec5ecfc30d681ef30]: Words in Sch. 1 para. 6(7) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(c)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/c) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^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-773113b59f8774774659203a0cb8e0ac]: Words in [Sch. 7 para. 6(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/3) 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. 105(4)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/4/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-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-775104c20d61978a5c29431d02c9393c]: [S. 10(12)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/12) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(9)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/9), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-77937a2cd2332acb1bf73864ef19c00f]: Sum in s. 13(1) substituted (6.4.2023) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2023 (S.I. 2023/236)](https://www.legislation.gov.uk/uksi/2023/236), [regs. 1](https://www.legislation.gov.uk/uksi/2023/236/regulation/1), [4](https://www.legislation.gov.uk/uksi/2023/236/regulation/4)
[^key-77a1e37c2a6c3fbcabe940c8eba0331b]: [S. 60(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/3/a)[(bb)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/3/bb) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 17(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/17/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/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-784df1d5a8bc73c8cff5e77ff470984d]: [Sch. 1 para. 7B(7)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7B/7) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paraS. 18(2)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/18/2), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-785ac5743f1c81f6ef63b1fe6d17f22a]: S. 5(3) repealed (with effect in relation to regulations specifying the upper earnings limit for 2009-10 or any subsequent tax year) by [National Insurance Contributions Act 2008 (c. 16)](https://www.legislation.gov.uk/ukpga/2008/16), [ss. 2(1)(b)](https://www.legislation.gov.uk/ukpga/2008/16/section/2/1/b), [6(1)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/1), [Sch. 2](https://www.legislation.gov.uk/ukpga/2008/16/schedule/2) (with [s. 6(3)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/3))
[^key-78ce40bce31e2623afb52ac9dbfeaa47]: [S. 43(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/3/a)[(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/3/aa) substituted for s. 43(3)(a) (17.2.2005) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [arts. 1(3)](https://www.legislation.gov.uk/nisi/2005/255/article/1/3), [272(a)](https://www.legislation.gov.uk/nisi/2005/255/article/272/a)
[^key-78e881e9707b1864420d8c4f919b4197]: [S. 62(1)(ad)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/ad)[(ae)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/ae) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(11)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/11/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-790da8847e4fd88bc2d0bc362332c5cc]: Words in [s. 10(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/4) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(5)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/5), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-7961075a1100dd4df033e57fb9bc25e7]: Words in [Sch. 7 para. 18](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/18) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(6)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/6/b)
[^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-79bba0977e04fb548ea8cdd3501d64d2]: Words in [s. 167ZB(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZB/4) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(9)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/9/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-79cf186f99a236455f8e2121419195b4]: Words in [Sch. 9 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/crossheading/married-children) cross-heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/4)
[^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-7a36bf5e2e251f88d73c6e5636c7e6cf]: Words in [Sch. 7 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(4)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/4/a)
[^key-7b212be153690aee248f2a4988b5f8c0]: [S. 10(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^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-7b289e8db7a86ef1a9d4eb668286ed6d]: [Pt. 8A](https://www.legislation.gov.uk/ukpga/1992/7/part/8A) inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by [Health and Social Care Act 2008 (c. 14)](https://www.legislation.gov.uk/ukpga/2008/14), [ss. 134](https://www.legislation.gov.uk/ukpga/2008/14/section/134), [170](https://www.legislation.gov.uk/ukpga/2008/14/section/170); [S.I. 2008/3137](https://www.legislation.gov.uk/uksi/2008/3137), [art. 2](https://www.legislation.gov.uk/uksi/2008/3137/article/2)
[^key-7bb8390855f03cb2849dc27fead7c69d]: Word in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (13.10.2014) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 20](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/20); [S.I. 2014/2727](https://www.legislation.gov.uk/uksi/2014/2727), [art. 2](https://www.legislation.gov.uk/uksi/2014/2727/article/2)
[^key-7bc1fd6ceb879c506e6a61c4070258fa]: Words in [s. 10A(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/2/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 198(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/198/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-7bca964dfb8442b0fb90565e8de975d1]: Sum in [s. 18(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1A) substituted (6.4.2021) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157)](https://www.legislation.gov.uk/uksi/2021/157), [regs. 1](https://www.legislation.gov.uk/uksi/2021/157/regulation/1), [5(2)](https://www.legislation.gov.uk/uksi/2021/157/regulation/5/2)
[^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-7c89b0ac6dd4a9df66487d6ca9eb125c]: Words in [s. 139(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/5) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(6)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/6)
[^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-7d2e18f1fcebe24032ff7d0f2444cbf5]: Words in [s. 20(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/20/2) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 3(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/3/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-7d6b4fa4f4c4058204dbad60146e46b0]: Words in Sch. 2 para. 3(1) substituted (with effect in accordance with [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(a)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/a/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-7d7bdab402d8e5c29decd0ee0044e796]: Words in [s. 126](https://www.legislation.gov.uk/ukpga/1992/7/section/126) 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. 98](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/98); [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-7e3974c0e699c75da35cdb48366ec7f0]: Words in [s. 30DD](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/incapacity-benefit) heading inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(2)(a)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/2/a)
[^key-7ec90f6c7b069b70221122e1e0628d48]: [S. 85](https://www.legislation.gov.uk/ukpga/1992/7/section/85) 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(1)(c)](https://www.legislation.gov.uk/nia/2008/1/section/4/1/c), [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-7f3cc64a814928b5ac261d961092bc4c]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (15.11.2018) by [The Social Security (Updating of EU References) (Amendment) (Northern Ireland) Regulations 2018 (S.I. 2018/1085)](https://www.legislation.gov.uk/uksi/2018/1085), [regs. 1](https://www.legislation.gov.uk/uksi/2018/1085/regulation/1), [2(a)](https://www.legislation.gov.uk/uksi/2018/1085/regulation/2/a)
[^key-7f8c7bb6e7d18c61324ce797c545942a]: Words in [s. 4C(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/11) substituted (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(4)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/4); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [arts. 3(2)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/i), [4(2)(h)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/h), [5](https://www.legislation.gov.uk/nisr/2015/86/article/5) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-8025a2485ba8ffe4af04bc0aa378d276]: Words in Sch. 5 para. 3C(1)(b) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b/3), [Sch. paras. 6(e)(iii)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/iii/bb)
[^key-8081c6194ecc1967373cd160afbefd29]: S. 10(7B)(aa) inserted (with effect in relation to the tax year beginning with 6.4.2006 and subsequent tax years) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 10(7B)) Regulations 2007 (S.I. 2007/795)](https://www.legislation.gov.uk/uksi/2007/795), regs. 1, 2(b)
[^key-80d6b0bed31e4a54f474a11205938b58]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [26(b)](https://www.legislation.gov.uk/nisr/2023/155/regulation/26/b)
[^key-80e12deaea3ee31d3fd2f04ed50f0675]: [Sch. 1 para. 6(4B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/6/4B) inserted (with effect in accordance with s. 147(5) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 147(2)](https://www.legislation.gov.uk/ukpga/2003/14/section/147/2)
[^key-80eb09c64195d7949772aa25be4d3103]: S. 60(6) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-81795001fb1dad002aeff9f52985be9f]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (21.3.2022) by [The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332)](https://www.legislation.gov.uk/uksi/2022/332), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2022/332/article/1/2), [16(3)(a)](https://www.legislation.gov.uk/uksi/2022/332/article/16/3/a)
[^key-81feee480973f80ef52df108b3e000af]: [S. 44A(A1)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/A1) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 31(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/31/2)
[^key-82268b9dcb58009c79bce9693fdad565]: [S. 70(2)(da)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2/da) inserted (17.11.2021) by [The Social Security (Scotland) Act 2018 (Disability Assistance for Children and Young People) (Consequential Modifications) (No. 2) Order 2021 (S.I. 2021/1301)](https://www.legislation.gov.uk/uksi/2021/1301), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2021/1301/article/1/2), [5(3)](https://www.legislation.gov.uk/uksi/2021/1301/article/5/3)
[^key-82569d87e8dc29d3637d746ef53bbca2]: [S. 39C(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/2) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 14(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/14/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-828fe4a2891ea50c29181dd33f48b136]: Words in [s. 141A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/5) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(b)(ii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/b/ii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-8296d3249aee6b2ca7dd41f8147ba258]: Words in [s. 77(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/5) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(6)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/6)
[^key-831ffeb43b64e35c50a914207b5373f8]: [S. 30D](https://www.legislation.gov.uk/ukpga/1992/7/section/30D) modified (6.4.2003) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modifications for Her Majestys Forces and Incapacity Benefit) Regulations 2003 (S.I. 2003/735)](https://www.legislation.gov.uk/uksi/2003/735), [regs. 1](https://www.legislation.gov.uk/uksi/2003/735/regulation/1), [3](https://www.legislation.gov.uk/uksi/2003/735/regulation/3)
[^key-833faa3be653b2e2c60d2ac030e7ca92]: Words in [Sch. 4A para. 5(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/5/4A) 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-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-851f7c20e111620f5de8a710af83e7a5]: Word in [s. 44(7)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/7/c) substituted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(3)](https://www.legislation.gov.uk/nia/2008/13/section/102/3), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-852bd56ad746d019942a4c1ef319ac4d]: [Sch. 7 para. 13(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/13/4): sums modified (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [4(1)](https://www.legislation.gov.uk/nisr/2023/150/article/4/1)
[^key-856067825d4031f537453864aaba5421]: Word in [s. 172(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11) substituted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 18(2)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/2)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/7)
[^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-858aeda7079575ddbc422ece50c468a7]: [S. 41](https://www.legislation.gov.uk/ukpga/1992/7/section/41) excluded (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [22(a)](https://www.legislation.gov.uk/nisr/2010/312/regulation/22/a) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3))
[^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-866170e6bae4af944236c60fca2fbe18]: S. 8(2) modified (for the tax year 2022-23) by [Health and Social Care Levy Act 2021 (c. 28)](https://www.legislation.gov.uk/ukpga/2021/28), [s. 5(4)(a)](https://www.legislation.gov.uk/ukpga/2021/28/section/5/4)
[^key-86643ceb91024401c49fba1ef18a9479]: [S. 2(2ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/2/2ZA)[(2ZB)](https://www.legislation.gov.uk/ukpga/1992/7/section/2/2ZB) inserted (12.2.2015) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 6(5)](https://www.legislation.gov.uk/ukpga/2015/5/section/6/5)
[^key-86a30ab9e288f9392a00162b82bcacc1]: [S. 167ZLA](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZLA) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(4)](https://www.legislation.gov.uk/nia/2015/1/section/9/4), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^key-87006c5c3221bcab4aea9505fd683580]: Words in [s. 125(3)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/125/3/d) 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. 97](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/97); [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-8748b9c6cec09db1e4020fdec13e70ea]: [Sch. 5 para. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7) 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-87b3db5a59426931384210b4a1c5b694]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (6.4.2006) by [The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [5(3)](https://www.legislation.gov.uk/uksi/2006/745/article/5/3)
[^key-87fadb0b9d9d352898a45ac2c6e77626]: [S. 30DD(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD/1) substituted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(2)(b)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/2/b)
[^key-882944edad5fac96da4a3827e1b2f848]: [S. 133(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1A) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(14)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/14/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-88617aec3060a681690ee16e3a8187d0]: [S. 39B](https://www.legislation.gov.uk/ukpga/1992/7/section/39B) repealed (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 13](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/13); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-88839e0c587596929fd1816c5c8cb9f3]: Words in [s. 4A(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/6) omitted (8.8.2003) by virtue of [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2003 (S.I. 2003/1884)](https://www.legislation.gov.uk/uksi/2003/1884), [arts. 1](https://www.legislation.gov.uk/uksi/2003/1884/article/1), [4](https://www.legislation.gov.uk/uksi/2003/1884/article/4)
[^key-8885eec098a9dd1540cdaf409b2654b9]: Sum in s. 125(7) substituted (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [22](https://www.legislation.gov.uk/nisr/2023/150/article/22)
[^key-88b5f72c94c7f640a62c4541cd25b9f6]: Words in s. 63(f)(i) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-88e0b3d800a99096bf591240c89cca79]: Words in [s. 44(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/6) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 5(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/5/3)
[^key-893f844aefc11dcb727a899b3e114a55]: [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5) modified (6.4.2005) by [The Social Security (Retirement Pensions etc.) (Transitional Provisions) Regulations (Northern Ireland) 2005 (S.R. 2005/123)](https://www.legislation.gov.uk/nisr/2005/123), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2005/123/regulation/1/1), [2](https://www.legislation.gov.uk/nisr/2005/123/regulation/2)
[^key-894b17edda465fa10d8febe502105d7e]: [S. 38(A1)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/A1) inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 11(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/11/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-894e3a1bac2cfaee5959f2db9633b029]: Words in [Sch. 7 para. 6(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/4/a) 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. 105(4)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/4/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)
[^key-89823ab5f7ad05aea93358c231efecb6]: Words in s. 146(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 201(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/201/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-89b37eb3ede1ba62fb53e8549836dd5a]: Words in [Sch. 1 para. 3B(7B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7B) inserted (with retrospective effect in accordance with s. 6(4) of the amending Act) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 6(3)(b)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/3/b), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-89d2600f49dca37a8b3aded978db12db]: Words in s. 10ZA(1)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(3)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/3/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-89f85b37abb1d8a73943d753a1164fa2]: [S. 126ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/126ZZ11/1) excluded (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (revoked) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [26(b)](https://www.legislation.gov.uk/nisr/2022/167/regulation/26/b)
[^key-89fd557e0fe33dc75d8c81033c109fe9]: [S. 70(7A)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/7A) inserted (coming into force in accordance with reg. 1(1) of the amending Rule) by [The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236)](https://www.legislation.gov.uk/nisr/2016/236), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2016/236/regulation/1/1), [4(3)](https://www.legislation.gov.uk/nisr/2016/236/regulation/4/3)
[^key-8a531ecc9c38fe6bce47166da236fe37]: Words in [Sch. 7 para. 18](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/18) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(6)(c)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/6/c)
[^key-8a64e93cab74a501e9811d90cdfbf88c]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 34(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/34/2)
[^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-8a91566463bcf50a14d725b93e93e4a5]: Words in [s. 18(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1/b) substituted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 14](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/14), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-8b256d13c165eb1163ea7714b1f44f18]: Words in s. 56(1) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-8b6fc3bbdb9e7508fc0375e35e7d03f3]: [S. 48(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/5) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(5)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/5) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-8bc9ccdac5f271d74b32eb14b2d4b649]: Words in [Sch. 7 para. 6(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/4) 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. 105(4)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/4/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-8bf80f9a40743865d2157c00dfbb6dd2]: S. 42 modified (31.3.2003) by [The Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 (S.I. 2003/962)](https://www.legislation.gov.uk/uksi/2003/962), [art. 5(3)](https://www.legislation.gov.uk/uksi/2003/962/article/5/3)
[^key-37c33bd339009806d6583ca9d9239738]: S. 30C modified (31.3.2003) by [The Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 (S.I. 2003/962)](https://www.legislation.gov.uk/uksi/2003/962), [art. 5(2)](https://www.legislation.gov.uk/uksi/2003/962/article/5/2)
[^key-4ac7b2f4c9d21239ff12e5a914c876ca]: [S. 129(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/129/2A) and preceding words inserted (1.4.2003) by [The Housing Support Services (Northern Ireland) Order 2002 (S.I. 2002/3154)](https://www.legislation.gov.uk/nisi/2002/3154), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/3154/article/1/2), [8(1)](https://www.legislation.gov.uk/nisi/2002/3154/article/8/1); [S.R. 2003/171](https://www.legislation.gov.uk/nisr/2003/171), [art. 2](https://www.legislation.gov.uk/nisr/2003/171/article/2)
[^key-8c018e30189eca18b8610407573ebbf2]: [S. 62(1)(ab)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/ab) 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. 87](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/87); [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-8c115291edde41683c32bf1112a890b7]: S. 80 (as saved) sums amended (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [7](https://www.legislation.gov.uk/nisr/2023/150/article/7/a)
[^key-8c39e67b8365c28e77a600712af24887]: Words in s. 146(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 201(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/201/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-8c48d20a2171909ebdc1a06c4aa70ecd]: Words in [Sch. 4B para. 12](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/12) repealed (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(9)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/9/a), [Sch. 10 Pt. II](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/II) (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-8c5166e2339742713d56d3dd87db214e]: Words in [s. 129A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/129A/3) substituted (9.9.2016) 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), [75(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/75/2); [S.R. 2016/325](https://www.legislation.gov.uk/nisr/2016/325), [art. 2(2)](https://www.legislation.gov.uk/nisr/2016/325/article/2/2)
[^key-8cb3dea712f70a7f5cbec8fac9af7cd3]: Word in [s. 15(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/1) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(2)(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^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)
[^key-8d3382398eb8e7e9f19f9505fb2d323e]: Words in [Sch. 5 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/crossheading/increase-of-pension-where-pensioners-deceased-spouse-has-deferred-entitlement) cross-heading 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. 6(f)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/i)
[^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-8d99a76256e3c6647a96a5b1596d3ccf]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-8d9d9b470d88c7303d639ac4fd79401d]: Words in [s. 167(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1) substituted (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(3)(b)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/3/b) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(4)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/4))
[^key-8deff00709680c4d329a619402967079]: Words in [s. 70(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/7) substituted (coming into force in accordance with reg. 1(1) of the amending Rule) by [The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236)](https://www.legislation.gov.uk/nisr/2016/236), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2016/236/regulation/1/1), [4(2)(a)](https://www.legislation.gov.uk/nisr/2016/236/regulation/4/2/a)
[^key-8df6fe7d92b7efac9faf40a06117b65f]: Word in [s. 70(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2/da) omitted (21.3.2022) by virtue of [The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332)](https://www.legislation.gov.uk/uksi/2022/332), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2022/332/article/1/2), [16(2)(a)](https://www.legislation.gov.uk/uksi/2022/332/article/16/2/a)
[^key-8e36eccc282d20f7c4e728cb5a8361cf]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(4)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/4)
[^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-8f21909d315c9c3b5f8a0bd6453cfe54]: Word in Sch. 5 para. 2(5)(b) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-8f2bfa800d4126b1b68038ada0b0a41f]: Sch. 5 para. 5(2)(c) and preceding word 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. 6(g)(ii)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/g/ii/bb)
[^key-8f3c125d30034e7b09917b382916016a]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) inserted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 4](https://www.legislation.gov.uk/nia/2022/5/section/4), [5(5)](https://www.legislation.gov.uk/nia/2022/5/section/5/5)[(6)](https://www.legislation.gov.uk/nia/2022/5/section/5/6), [Sch. para. 8(2)](https://www.legislation.gov.uk/nia/2022/5/schedule/part/1/paragraph/8/2); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-8f68a1a1a96736bd5b79a67d57995db7]: Words in s. 61(1)(2) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-90365b65024b23694d694cf20f3926f3]: Words in [Sch. 5 para. 5(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5/2/a) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(a)(i)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/a/i) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-9039dfdfdb7c961d18ec805d342fdf3e]: [Pt. 1](https://www.legislation.gov.uk/ukpga/1992/7/part/1) modified (5.10.2009) by The Steps to [Work (Miscellaneous Provisions) Order (Northern Ireland) 2009 (S.R. 2009/297)](https://www.legislation.gov.uk/nisr/2009/297), [arts. 1(1)](https://www.legislation.gov.uk/nisr/2009/297/article/1/1), [2(1)(a)](https://www.legislation.gov.uk/nisr/2009/297/article/2/1/a)
[^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-90768b45bbcb9d530641c19b771eb866]: Figure in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (with effect, in relation to relevant steps taken on or after 6.4.2011, in accordance with Sch. 2 paras. 52-59 of the amending Act) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 2 para. 50(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/2/paragraph/50/b)
[^key-9080c04ce1fc8707700ac964ee6c37ba]: 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(b)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/9/b)
[^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-91d5243e39002a4ba0cd21f0e9b94a4c]: [S. 134(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/1/b) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [76(1)](https://www.legislation.gov.uk/nisi/2015/2006/article/76/1); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(2)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/2/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-91e643d9179ebb9fe6e59c1006b61f19]: [S. 167ZK(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZK/2) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(2)(c)](https://www.legislation.gov.uk/nia/2015/1/section/11/2/c), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^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-9313c02ca50ba66d3a7c4febc6959f60]: S. 68 repealed with savings (3.11.2000 for specified purposes, 6.4.2001 otherwise) by [The Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2](https://www.legislation.gov.uk/nisr/2000/332/article/2) (with [art. 4](https://www.legislation.gov.uk/nisr/2000/332/article/4)) (see also [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [22(b)](https://www.legislation.gov.uk/nisr/2010/312/regulation/22/b) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3)))
[^key-93a6727b02c06bf4a4c8b78b59d9d283]: Words in [s. 170](https://www.legislation.gov.uk/ukpga/1992/7/section/170) substituted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)](http:/www.legislation.gov.uk/id/ukpga/2022/5/5)[(6)](http:/www.legislation.gov.uk/id/ukpga/2022/5/6), [Sch. para. 7](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/7); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-944f1516c2c84a5342fc779329af1aab]: Words in [s. 35(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/5) substituted (1.10.2006 in respect of women whose expected week of confinement begins on or after 1.4.2007) by [The Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [63](https://www.legislation.gov.uk/nisi/1998/1506/article/63); [S.R. 2006/360](https://www.legislation.gov.uk/nisr/2006/360), [art. 2](https://www.legislation.gov.uk/nisr/2006/360/article/2)
[^key-94633bc7cd5e0921d838c5cad11519f8]: [S. 167ZZ17(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ17/6) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [19(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/19/1)
[^key-94ed1ba0ebb3e535daf10e0f54f88c9f]: Words in [Sch. 10 para. 1(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/1/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 44(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/44/2/a)
[^key-9594dcdebaa816cfa9238bc4b694989e]: [Sch. 5 para. 6A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6A) 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-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-960ae8c46bf51e41678e8eb351a4c8e4]: S. 73(1)(ab)(b) substituted for s. 73(1)(b) (23.9.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 13(2)](https://www.legislation.gov.uk/nia/2010/13/section/13/2), [36(2)](https://www.legislation.gov.uk/nia/2010/13/section/36/2); [S.R. 2010/327](https://www.legislation.gov.uk/nisr/2010/327), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/a)[(b)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/b)[(c)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/c)
[^key-96dc19bf25aff907823ee49f14f1aed8]: Words in [Sch. 7 para. 5(2)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/5/2/a/ii) 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. 105(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/3); [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-96f9d51a6eb57ba494fc021bbe327ccc]: [Sch. 4B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 1](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/1)
[^key-970fe1c21235cbd0df98a75db2a24913]: Words in [s. 44B(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/44B/2/a) substituted (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. 7 para. 5](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/5) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^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-976b923cb5710bcc722c664f7b10ac76]: Words in [s. 109(5)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/5/b) repealed (31.10.2016) 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), [70(1)(f)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/f); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^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-980b233d697295a2de78c9edc78fe2c8]: Words in s. 10ZB(2)(a) substituted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(3)(a)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/3/a)
[^key-985612232a0be4fb0fc66fbd249c77e5]: Words in [s. 37(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 28(3)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/28/3/a)
[^key-9871e87991cbae9eab183702e7765436]: Words in [s. 30DD(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD/4/b) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(2)(c)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/2/c)
[^key-989f0371842d715c8c1b3f09952dc521]: Words in [s. 4A(3)(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/3/g) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(3)(c)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/3/c)
[^key-98b8f415663603383044892c2bae99d6]: Words in [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/5/b) substituted (with effect for the tax year 2012-13 and subsequent tax years) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [s. 222(4)(d)(ii)](https://www.legislation.gov.uk/ukpga/2012/14/section/222/4/d/ii) (with s. 222(5))
[^key-9905820fb18e083c66e6e6f1ebadd84e]: Words in [Sch. 4A para. 7(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/7/4A) 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-9906d7949fda58f93c72ccfa6443546e]: Word in [s. 123(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/c) 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. 96](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/96); [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-9948df7df646c6a27373d2dabb503b93]: Sch. 4 Pt. 2 omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2015/5/section/53/1), [Sch. 16 para. 19](https://www.legislation.gov.uk/ukpga/2015/5/schedule/16/paragraph/19); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-99d99df9ad0e403f038d34d7b2f1295b]: [Sch. 5 paras. 7A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7A), [7B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 10(1)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/10/1) (with [Sch. 9 para. 10(2)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/10/2))
[^key-99de52d5b579240a25fd99d3fad7630d]: Words in [s. 12(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/6) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(6)(a)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/6/a), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-9a15811219753d9b75b138cfce53c927]: [Sch. 5 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5) applied (with modifications) (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [ss. 12(10)](https://www.legislation.gov.uk/nia/2008/1/section/12/10), [21(1)](https://www.legislation.gov.uk/nia/2008/1/section/21/1); [S.R. 2009/75](https://www.legislation.gov.uk/nisr/2009/75), [art. 2(a)](https://www.legislation.gov.uk/nisr/2009/75/article/2/a)[(b)](https://www.legislation.gov.uk/nisr/2009/75/article/2/b)
[^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-9abc5219666f017e99a5e66856a82231]: Word in [s. 51(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-9b18692835bb0269b64288a449e13df1]: Words in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) substituted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 17](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/17), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-9b1a08443116919dc9cf488aaf100c60]: [S. 167(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1A) inserted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 8(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/8/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-9ba43ffeeadef23b5c44cf1211d36271]: Words in [s. 114(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/114/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 33(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/33/2)
[^key-9bda67ab05c7427c20331a98d6fe68ba]: Words in [s. 167ZE(10A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/10A) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(e)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/e); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-9bf392737924ba37fa4c2368eb104c38]: [S. 121(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/7) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(4)(c)](https://www.legislation.gov.uk/nia/2008/13/section/102/4/c), [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-9c0c7564c3aa59289f52bea38f1158a9]: [Sch. 2 para. 3(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/3) omitted (with effect for the tax year 2014-15 and for subsequent tax years) by virtue of [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 17(2)(a)](https://www.legislation.gov.uk/ukpga/2014/7/section/17/2/a) (with [s. 17(3)](https://www.legislation.gov.uk/ukpga/2014/7/section/17/3))
[^key-9c2729ba3fe887dc68939e2bf3a23379]: Word in s. 73(1A)(a) inserted (23.9.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 13(3)](https://www.legislation.gov.uk/nia/2010/13/section/13/3), [36(2)](https://www.legislation.gov.uk/nia/2010/13/section/36/2); [S.R. 2010/327](https://www.legislation.gov.uk/nisr/2010/327), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/a)[(b)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/b)[(c)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/c)
[^key-9c9e614722a213085d2a24acb6f8f85d]: Words in [Sch. 7 para. 5(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/5/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/3)
[^key-9d11aff3718feb417b3db53274b7e0fb]: Words in [s. 62(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/a) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 16(a)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/16/a)
[^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-9d7d2332dd9955126d960db992f4bdb9]: Words in [s. 64(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/64/1) substituted (2.5.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 9 para. 4(2)](https://www.legislation.gov.uk/nisi/2015/2006/schedule/9/paragraph/4/2); [S.R. 2016/215](https://www.legislation.gov.uk/nisr/2016/215), [art. 2(5)(h)(i)](https://www.legislation.gov.uk/nisr/2016/215/article/2/5/h/i)
[^key-9dbdd63f687b1ea19f5e360e8213efbc]: [S. 44(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/1A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 1(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/1/3)
[^key-9e2239677e1dde9a7ee9c40ff7069d51]: Words in [Sch. 5 para. 5(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5/2/c) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(a)(iii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/a/iii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-9e2badb3cc799317f6d590c2011de3a9]: Words in [s. 60(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/2) 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. 85(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/85/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-9e3f856dd68ba3ea2716f8abb81758d1]: Word in [s. 70(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2/d) omitted (17.11.2021) by virtue of [The Social Security (Scotland) Act 2018 (Disability Assistance for Children and Young People) (Consequential Modifications) (No. 2) Order 2021 (S.I. 2021/1301)](https://www.legislation.gov.uk/uksi/2021/1301), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2021/1301/article/1/2), [5(2)](https://www.legislation.gov.uk/uksi/2021/1301/article/5/2)
[^key-9e5a7e38ee0e53b6429412103e5540d1]: Words in [Sch. 7 para. 18](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/18) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(6)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/6/a)
[^key-9e7af47e519b92a11739b0ef8999a22f]: S. 73(4A) substituted for s. 73(4) (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 49(2)](https://www.legislation.gov.uk/nia/2007/2/section/49/2), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-9ee57208686a9265e3c6f616f35f2b6e]: Words in [s. 108(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/108/1) repealed (31.10.2016) 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), [70(1)(c)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/c); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-9ef6d16e398634b0325038b24cd76ba8]: Figure in [s. 15(3ZA)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3ZA/b) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 2(1)(b)](https://www.legislation.gov.uk/ukpga/2011/3/section/2/1/b), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-9f254deb1488f1887035ec03cfb61f14]: Words in [s. 140(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/140/3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 36(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/36/4)
[^key-9f4adc5ac9e5bef474830cbadd43fb63]: [S. 172(11ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11ZA) inserted (26.9.2007) by [Pensions Act 2007 (c. 22)](https://www.legislation.gov.uk/ukpga/2007/22), [ss. 8(5)(b)](https://www.legislation.gov.uk/ukpga/2007/22/section/8/5/b), [30(3)](https://www.legislation.gov.uk/ukpga/2007/22/section/30/3)
[^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-9fd0f5c664edc6e3927aeca7b1a4b0ed]: Words in Sch. 5 para. 4(1) substituted (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. 6(f)(ii)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/ii/aa)
[^key-9fd4d3f05722573c5a92760dd9392b6b]: Words in [s. 37(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/1/a) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 28(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/28/2)
[^key-a00747e58871a68c8b33fd1ecc5537b6]: Words in [s. 48BB(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/3/b) 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. 81(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/81/4); [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-a03a265fec2d335eda077c6e47fe8944]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [18(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/18/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^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-a07ffb3063ca85c06a62b5f6e964bd3b]: [S. 45(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2/d) and preceding word added (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 9(2)](https://www.legislation.gov.uk/nia/2008/1/section/9/2)
[^key-a09b0da7fe491481c50e113c4bb73334]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(4)(a)](https://www.legislation.gov.uk/nia/2008/13/section/102/4/a), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-a0b5fc8b2d87db297bff2534aad2e0fe]: Words in [Sch. 5 para. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/crossheading/married-women) cross-heading added (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. 6(l)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/l/i)
[^key-a0c42032b31fc6d524ccbb2c1c7f584d]: [S. 161(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/8) added (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 6(4)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/6/4); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-a0da641fa08079e7934feb65d776229b]: [Sch. 10](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10) modified (7.4.2003 immediately after 2002 c. 21, s. 49 comes into force) by [The Child Benefit (General) Regulations 2003 (S.I. 2003/493)](https://www.legislation.gov.uk/uksi/2003/493), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2003/493/regulation/1/1), [15](https://www.legislation.gov.uk/uksi/2003/493/regulation/15)
[^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-a14f0a0fe9a4f8f4102bb729fdb25094]: Words in [s. 10(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/6) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(8)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/8) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-a1559cc67b57861033ff6e157f8dd4af]: [S. 60(1)(ab)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/1/ab) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 17(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/17/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-a1652ab9e5bbace92acb1642f18bd0c8]: Words in [s. 21(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/21/2) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 4(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/4/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-a17675ab30709daec6f121ef6ffebf6f]: Words in [Sch. 5 para. 7B(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/1) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/i)
[^key-a190bfaf7bb1ff5d65c75553c6bbf818]: S. 72(7A) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(7)](https://www.legislation.gov.uk/nia/2007/2/section/48/7), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-a1e736aead32edb9610cdb5ed370eb1e]: [Sch. 7 para. 14(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/14/1A) inserted (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/uksi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/uksi/2015/2006/article/2/2), [73](https://www.legislation.gov.uk/uksi/2015/2006/article/73); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(d)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/d)
[^key-a20dca435c49fbe5d1039728fd001aa0]: [S. 35A(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/5A)[(5B)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/5B) inserted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [ss. 4(1)(c)](https://www.legislation.gov.uk/nia/2002/10/section/4/1/c), [9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-a2515f233c3834405501d53b69dae41b]: [S. 12(6)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/6/b) and preceding word omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(6)(c)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/6/c), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-a2f2b6deda6fe1f34e09f315abae3622]: Word in s. 73(11)(a) inserted (23.9.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 13(5)](https://www.legislation.gov.uk/nia/2010/13/section/13/5), [36(2)](https://www.legislation.gov.uk/nia/2010/13/section/36/2); [S.R. 2010/327](https://www.legislation.gov.uk/nisr/2010/327), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/a)[(b)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/b)[(c)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/c)
[^key-a40731424a8e08ffb428b4d2eab55dcf]: Sum in [s. 11(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/2) substituted (6.4.2023) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2023 (S.I. 2023/236)](https://www.legislation.gov.uk/uksi/2023/236), [regs. 1](https://www.legislation.gov.uk/uksi/2023/236/regulation/1), [3(a)](https://www.legislation.gov.uk/uksi/2023/236/regulation/3/a)
[^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-a4fe3b85cce6a841ec4a32e4a1a56692]: [Sch. 5 para. 7A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7A) restricted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 21](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/21)
[^key-a52afd73cae0d83fffb96f1339c8b3b8]: Word in Sch. 5 para. 5(2) omitted (5.12.2005) by virtue of [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. 6(g)(ii)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/g/ii/aa)
[^key-a54bfd29e1a61f0c548dae1cb572add2]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) applied (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [17(b)](https://www.legislation.gov.uk/nisr/2023/155/regulation/17/b)
[^key-a571ecfa112f54e076e5e124b1310c1e]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) 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. 102(2)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/102/2/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-a640be96fa319c178d644168c07c8e0e]: [S. 167ZT(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT) formed from s. 167ZT (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(3)(b)](https://www.legislation.gov.uk/nia/2015/1/section/11/3/b), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-a6cc3a3cca1a7056ace4ad7805364448]: [S. 10ZC](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZC) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 4(1)](https://www.legislation.gov.uk/ukpga/2006/10/section/4/1), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-a6d0c2eb96d630607ab6469f54806ed6]: S. 167ZZ11(1) modified (temp.) (22.3.2022 with effect in accordance with [s. 3(1)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/1)[(2)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/2) of the amending Act) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 3(3)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/3)[(7)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/7), [5(1)](https://www.legislation.gov.uk/nia/2022/5/section/5/1)
[^key-a6d25caadc4f97beb6971916bf3b94a2]: [S. 55AA](https://www.legislation.gov.uk/ukpga/1992/7/section/55AA): sums modified (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [4(4)](https://www.legislation.gov.uk/nisr/2023/150/article/4/4)
[^key-a718dda10badcb74e6864598c7756cd0]: [S. 134(3)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/3) repealed (28.11.2016 in so far as relate to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-a77c665c99e687eaa15419f9c7deb8d2]: [S. 51(7)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/7/aa) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(d)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/d) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-a7847462fc90a15405ed4e29d54f222a]: Ss. 11, 11A substituted for s. 11 (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 12](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/12), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-a78fa73f84bee431e5b0e2e2afaebe6f]: [Sch. 5 para. 3C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3C) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 8](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/8)
[^key-a79276dfe58e517a126002868e927f96]: [S. 10(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/3A) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/4), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-a7dd5e31445d33fcc49389ad6cc82e68]: Sum in [Sch. 7 para. 4(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/4/a) 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(a)](https://www.legislation.gov.uk/nisr/2012/118/article/2/a)
[^key-a80cbb02f35486521e5df895a61d3077]: [S. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) applied (with modifications) (1.4.2007) by [The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 (S.R. 2007/203)](https://www.legislation.gov.uk/nisr/2007/203), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/203/regulation/1/1), [15](https://www.legislation.gov.uk/nisr/2007/203/regulation/15)
[^key-a91f581770431e20f3581f1c6e0c7fd2]: [S. 62(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/3)[(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/4) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(11)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/11/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-a9299da8756bd59dc6fb9b2064790826]: [Sch. 10 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/3) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(20)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/20/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-a98854a968d05f90debe47551201ccc4]: [Sch. 1 para. 3B(13)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/13) repealed (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(h)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/h), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 2](https://www.legislation.gov.uk/ukpga/2004/3/schedule/2); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [arts. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d), [6(a)(ii)](https://www.legislation.gov.uk/uksi/2004/1943/article/6/a/ii)
[^key-a9abbd34b195ed62806dbe51690d4a6b]: Words in [Sch. 9 para. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/2) omitted (1.4.2022) by virtue of [Health and Social Care Act (Northern Ireland) 2022 (c. 3)](https://www.legislation.gov.uk/nia/2022/3), [s. 8(1)(b)](https://www.legislation.gov.uk/nia/2022/3/section/8/1/b), [Sch. 1 para. 151(a)](https://www.legislation.gov.uk/nia/2022/3/schedule/1/paragraph/151/a); [S.R. 2022/102](https://www.legislation.gov.uk/nisr/2022/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/2022/102/article/2/b)
[^key-a9e497f4cd52125676b63f014fb7c80b]: Word in [s. 10(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/4) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(7)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/7/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^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-aa3f6575978523d9c5ac3071d9e5ebcf]: Words in [s. 77(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/11) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(11)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/11)
[^key-aa3fbb0ac21b5a626d4b90144dc1471b]: [Sch. 9 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/crossheading/employed-trainees-etc) cross-heading repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/3), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-aa50bbe38ba47c6db37f9eab26095eeb]: Words in [s. 167ZE(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/11) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(f)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/f); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-aa82414c700316742f675e29c3fb7d0a]: S. 5(2) repealed (with effect in relation to the tax year 2011–12 and subsequent tax years) by [Pensions Act 2007 (c. 22)](https://www.legislation.gov.uk/ukpga/2007/22), [ss. 8(3)](https://www.legislation.gov.uk/ukpga/2007/22/section/8/3), [30(3)](https://www.legislation.gov.uk/ukpga/2007/22/section/30/3), [Sch. 7 Pt. 4](https://www.legislation.gov.uk/ukpga/2007/22/schedule/7/part/4) (with [ss. 5(4)](https://www.legislation.gov.uk/ukpga/2007/22/section/5/4), [8(4)](https://www.legislation.gov.uk/ukpga/2007/22/section/8/4)); [S.I. 2010/2650](https://www.legislation.gov.uk/uksi/2010/2650)
[^key-aaabdb69cef0bcaf31d77c8ab27a18b2]: Words in [Sch. 2 para. 3(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/5) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588)](https://www.legislation.gov.uk/uksi/2010/588), [arts. 1](https://www.legislation.gov.uk/uksi/2010/588/article/1), [3(3)(b)](https://www.legislation.gov.uk/uksi/2010/588/article/3/3/b)
[^key-ab0636dd9ff885311e63c9abf6227b56]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [11(4)](https://www.legislation.gov.uk/nisr/2023/57/regulation/11/4) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-ab1abec14cb6988f97d67b71eb79c025]: Sum in [Sch. 4B para. 13(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/13/2) modified (for the tax year beginning 6.4.2012 and subsequent tax years) by [The Social Security Pensions (Flat Rate Accrual Amount) Order (Northern Ireland) 2012 (S.R. 2012/89)](https://www.legislation.gov.uk/nisr/2012/89), [arts. 1](https://www.legislation.gov.uk/nisr/2012/89/article/1), [2](https://www.legislation.gov.uk/nisr/2012/89/article/2)
[^key-ab2ba21972bcd2ecaf90dc98e61af7ba]: Words in [Sch. 5 para. 7B(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/2) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(ii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/ii)
[^key-abcdd71b52cf971d971cf5426bcd2a24]: Act modified (coming into force in accordance with art. 1 of the amending Rule) by [The Social Security (Switzerland) (Citizens' Rights Agreement) Order (Northern Ireland) 2019 (S.R. 2019/212)](https://www.legislation.gov.uk/nisr/2019/212), [art. 2(2)(b)](https://www.legislation.gov.uk/nisr/2019/212/article/2/2/b); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)
[^key-abebdd1a2adf2efaaeb30f73f754b5f1]: Words in [s. 144(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/144/1/a) substituted (3.12.2021) by [The Social Security (Amendment) Regulations (Northern Ireland) 2021 (S.R. 2021/287)](https://www.legislation.gov.uk/nisr/2021/287), [regs. 1](https://www.legislation.gov.uk/nisr/2021/287/regulation/1), [2](https://www.legislation.gov.uk/nisr/2021/287/regulation/2)
[^key-ac3eefcfcb0aaed5998a0b8cb0158a4b]: Words in [Sch. 5 para. 5(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5/2/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(a)(ii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/a/ii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^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-ac5515ed3921fd02d315b863e29632b9]: [S. 22(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/4) modified (1.6.2007) by [The Transfer of State Pensions and Benefits Regulations (Northern Ireland) 2007 (S.R. 2007/286)](https://www.legislation.gov.uk/nisr/2007/286), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/286/regulation/1/1), [8(1)](https://www.legislation.gov.uk/nisr/2007/286/regulation/8/1)
[^key-ac657d01d0b68b35ffad41c0c3ae83d3]: S. 147(4A) inserted (temp.) (25.3.2020) by virtue of [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [ss. 44(a)](https://www.legislation.gov.uk/ukpga/2020/7/section/44/a), [87(1)](https://www.legislation.gov.uk/ukpga/2020/7/section/87/1) (with [ss. 88-90](https://www.legislation.gov.uk/ukpga/2020/7/section/88) and [S.I. 2022/151](https://www.legislation.gov.uk/uksi/2022/151), [art. 2](https://www.legislation.gov.uk/uksi/2022/151/article/2))
[^key-acda19fec557d7b081ac7444bd1dce58]: Words in [s. 77(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/8) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(8)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/8/a)
[^key-ad32789af9cf010473918470ece63f27]: Words in [Sch. 4B para. 12](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/12) 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-ad32b5776cd5bcaf4e4e340a92cc1054]: [Sch. 4A para. 5(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/5/4A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(3)(b)](https://www.legislation.gov.uk/nia/2008/1/section/8/3/b)
[^key-ad59ea3683092a14132f5cfea90d26b8]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-ad88d75459c2a16ad20bbcf00cf87c22]: [S. 4AA](https://www.legislation.gov.uk/ukpga/1992/7/section/4AA) inserted (13.3.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 14(6)](https://www.legislation.gov.uk/ukpga/2014/7/section/14/6)
[^key-ad8fe0ea03848db19b641d389d61708d]: [S. 172(11C)-(11E)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11C) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 2(2)(b)](https://www.legislation.gov.uk/ukpga/2006/10/section/2/2/b), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-adb7a1786f220c77848fab1b68c48bd0]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) 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. 77(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/77/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-add739828478044bc52a5912a9c466e1]: [S. 20(1)(ea)](https://www.legislation.gov.uk/ukpga/1992/7/section/20/1/ea) substituted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 3(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/3/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-ae78cc946c2ec725195f0479d5dfc82c]: [S. 51ZA](https://www.legislation.gov.uk/ukpga/1992/7/section/51ZA) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(10)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/10) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-aeb98e963a89ba23269374d99ba601e4]: Word in [s. 22(2B)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2B) substituted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(2)](https://www.legislation.gov.uk/nia/2008/13/section/102/2), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^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)
[^key-af36dcc0f604a61e9fdf65aed450896c]: Words in [Sch. 9 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/crossheading/children-in-detention-care-etc) cross-heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/2)
[^key-af615b59f625520c146779d382bfe61f]: Words in Sch. 4A para. 1(5) 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. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [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-af76b4a5cc88c89ab2ecc6a389a5f859]: [S. 167ZZ14(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/1)[(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/2) modified (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [21](https://www.legislation.gov.uk/nisr/2023/155/regulation/21)
[^key-af9d06a37ba8a3a2ce942bf650f82588]: Words in [s. 1(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2/d) inserted (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [ss. 136(3)](https://www.legislation.gov.uk/ukpga/2008/30/section/136/3), [149(4)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/4)
[^key-afa1967333f254ac060109b83f5328ef]: Words in [Sch. 1 para. 3B(9)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/9/b) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 174(3)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/174/3/b)
[^key-aff2f13efed78e3ac473088c9799654b]: [Sch. 5 para. 8(4)-(6)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/8/4) substituted for [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5) [para. 8(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/8/4) (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 13(b)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/13/b)
[^key-b008bc04bbd934a93776d73c09ca7ffb]: S. 132A inserted (27.1.2003 for specified purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14)](https://www.legislation.gov.uk/nia/2002/14), [s. 21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 3](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/3); [S.R. 2003/29](https://www.legislation.gov.uk/nisr/2003/29), [art. 2](https://www.legislation.gov.uk/nisr/2003/29/article/2); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^key-b019cdbb24e3d933c367d6b919881246]: Words in [s. 125(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/125/3/b) 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. 97](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/97); [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-b075098666bbd20448886f6840509ffc]: [S. 167ZZ12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ12/8) excluded (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [10(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/10/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-b109f8ff130f6d35b2f5205792a0c384]: Words in [s. 172(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/3/c) repealed (1.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-b123b8536b69f05eefdb316e8aecd0a1]: Words in [Sch. 10 para. 1(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/1/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 44(2)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/44/2/b)
[^key-b1aebaa7db2668171bd8f3f1fbabd778]: Words in [s. 12(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/3) substituted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(4)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/4), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-b20ca879678582b36c3b2c6c8c73bc69]: Words in [Sch. 4A para. 7(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/7/4) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(4)(a)](https://www.legislation.gov.uk/nia/2008/1/section/8/4/a)
[^key-b25395a9ce4ee245832f12d6ad5f64f2]: Words in [s. 139(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/4) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(5)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/5/b)
[^key-b2565caaca8e2ee375eaa3dcdc1c7b5d]: Words in [s. 22(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2/a) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(3)(a)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/3/a); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-b27022d9b101d3f540fcb7d2ddb7e72a]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) 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. 95(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/95/2); [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-b2dd2820efc6d28b8f2b432fa2409855]: S. 39A(2)(c) and preceding word 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. 74(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/74/4); [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-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-b32d470033ffef44b859ab8d5b53bb99]: Words in Sch. 5 para. 5(1)(a) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(g)(i)(cc)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/g/i/cc)
[^key-b345e948dad9df7e740f984017f9ba1d]: Words in [s. 4(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/4/4/a) substituted (with effect in accordance with Sch. 22 para. 48(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 22 para. 48(1)(b)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/22/paragraph/48/1/b)
[^key-b36b5e6e1398858af33d69a6831c4707]: [S. 146(1)(zc)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/1/zc) inserted (20.12.2013) by [The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) (Northern Ireland) Order 2013 (S.I. 2013/3233)](https://www.legislation.gov.uk/uksi/2013/3233), [arts. 1](https://www.legislation.gov.uk/uksi/2013/3233/article/1), [2(4)(a)](https://www.legislation.gov.uk/uksi/2013/3233/article/2/4/a)
[^key-b48158474fe781e02a6114a3a7ada810]: [Sch. 5A para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5A/paragraph/2): sum modified (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [4(4)](https://www.legislation.gov.uk/nisr/2023/150/article/4/4)
[^key-b4d93e56e096f6c5de5498a4666d0942]: Words in [s. 167ZL(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZL/4/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(16)(a)(ii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/16/a/ii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-b5350aa7088c3f2ffe01179f05f05234]: [Sch. 1 para. 6(4C)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/6/4C) inserted (with effect in relation to payments in respect of Class 1 national insurance contributions and construction industry scheme payments made on or after 20.5.2014 which are made for the tax year 2014-15 or for a subsequent tax year) by [The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments) (Consequential Amendments) Order 2014 (S.I. 2014/1283)](https://www.legislation.gov.uk/uksi/2014/1283), [art. 1(1)](https://www.legislation.gov.uk/uksi/2014/1283/article/1/1)[(2)](https://www.legislation.gov.uk/uksi/2014/1283/article/1/2), [Sch. para. 3](https://www.legislation.gov.uk/uksi/2014/1283/schedule/paragraph/3)
[^key-b553a32186b09954f53d81fc47c0182b]: Words in [s. 167ZF(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZF/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(15)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/15); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^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-b55ecf2ded7a5f516026fdb71d3279e7]: Words in [Sch. 4B para. 10(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/10/1/a) 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. 12(8)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/8) (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-b586004b73737439dc42a6c64035f85b]: [S. 171(3)(5)(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/171/3) applied (18.11.2004) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [ss. 254(5)](https://www.legislation.gov.uk/ukpga/2004/33/section/254/5), [263(8)(f)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/f)
[^key-b5d1dabf956d4e03314974130353f5af]: [Sch. 1 para. 7BZA](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7BZA) inserted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 6(3)](https://www.legislation.gov.uk/ukpga/2004/3/section/6/3), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(f)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/f)
[^key-b65e7fcf71d45f9c1763901e82fc82f8]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-b6bfad474778e1d13f24ca929e0efdc4]: Words in s. 20(1)(f)(i) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-b726cc1a3459bf40c1621b22c011fa6d]: Words in [Sch. 5 para. 6A(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6A/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(e)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/e) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-b762a033e020860a227cf10ad76c19ec]: [Sch. 5 para. 8(1)(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/8/1/2) repealed (with effect in accordance with Sch. 2 para. 6(5) of the amending S.I.) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(4)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/4), [Sch. 5 Pt. 2](https://www.legislation.gov.uk/uksi/1995/3213/schedule/5/part/2) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-b7bb2914ecad0131bf2afe2e4ef99b49]: Words in [s. 4A(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/3/a) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(3)(a)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/3/a)
[^key-b7e5f97b66b64117f52d69c270dcf3bc]: [S. 60(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/9) added (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 4](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/4)
[^key-b7fcb2a044383dc71fc8a15b59cfc825]: [S. 36](https://www.legislation.gov.uk/ukpga/1992/7/section/36) repealed (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 8](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/8); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-b82fcae52ea17246c9ab39567bd85ede]: Words in [s. 170](https://www.legislation.gov.uk/ukpga/1992/7/section/170) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(18)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/18/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-b87db1803f591223383af253003f9b6e]: Words in [Sch. 1 para. 7B(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7B/1) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(e)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/e) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-b88d196c04cdfb96b45312a193a42a7c]: Words in [s. 4A(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/6) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(5)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/5)
[^key-b8b4035aec2c0b8f1e4e3e6482bca87b]: Sum in [Sch. 4 Pt. 3 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4/part/III/paragraph/5) substituted (10.4.2023) by [The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2023 (S.I. 2023/237)](https://www.legislation.gov.uk/uksi/2023/237), [regs. 1(3)](https://www.legislation.gov.uk/uksi/2023/237/regulation/1/3), [7](https://www.legislation.gov.uk/uksi/2023/237/regulation/7)
[^key-b8d32874e2ddff72ed6b93a9bdc8506a]: [S. 172(2)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/aa) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 10](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/10)
[^key-b8fd553264893d86611b93f5a671f1b5]: Words in s. 77(1) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^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-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-b9a4861298caee559ffefadebea61f56]: Words in [s. 141A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 38(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/38/3)
[^key-b9d0c9bb5786adaead01ac47fc76549d]: Words in [Sch. 2 para. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/7) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(6)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/6), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-ba149015468e88f1284c213c919db8c2]: Words in [s. 48BB(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/5) 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(2)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/9/2/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)(xi)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xi)
[^key-ba473bab6ce600faf722028871eb64e4]: [Pt. 1](https://www.legislation.gov.uk/ukpga/1992/7/part/1) modified (6.4.2022 for the tax year 2022-23) by [Health and Social Care Levy (Repeal) Act 2022 (c. 43)](https://www.legislation.gov.uk/ukpga/2022/43), [s. 2(3)](https://www.legislation.gov.uk/ukpga/2022/43/section/2/3) (with [Sch. para. 8](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/8))
[^key-ba5e3526b9fdf883295e9069418ca66d]: [S. 167ZT(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT/2) substituted (3.1.2019) by [The Human Fertilisation and Embryology Act 2008 (Remedial) Order 2018 (S.I. 2018/1413)](https://www.legislation.gov.uk/uksi/2018/1413), [art. 1(1)](https://www.legislation.gov.uk/uksi/2018/1413/article/1/1), [Sch. 1 para. 8(1)](https://www.legislation.gov.uk/uksi/2018/1413/schedule/1/paragraph/8/1)
[^key-baa9f441171e11dc4f42816e1cba51c6]: S. 70(4A) inserted (31.10.2011) by [The Social Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/356)](https://www.legislation.gov.uk/nisr/2011/356), [regs. 1](https://www.legislation.gov.uk/nisr/2011/356/regulation/1), [2(3)](https://www.legislation.gov.uk/nisr/2011/356/regulation/2/3)
[^key-bac34cb91b2df0c5d2f2cf7ac582873d]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [11(4)](https://www.legislation.gov.uk/nisr/2023/155/regulation/11/4)
[^key-bae4145c95c4f0e9ab7cbc526decb953]: Words in s. 10ZA(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-bae5396f1ca9cf59f581ea92ea5692aa]: Words in s. 121(1) inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 199(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/199/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-bb72a87de3954dae885231b43c381625]: [Sch. 1 para. 8(1)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/aa) inserted (6.4.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [ss. 7(2)](https://www.legislation.gov.uk/ukpga/2014/7/section/7/2), [8](https://www.legislation.gov.uk/ukpga/2014/7/section/8)
[^key-bbe9cbc47fee9dd3fa3c0656003bca1b]: [S. 167ZN(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/1) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 13(2)(a)](https://www.legislation.gov.uk/nia/2015/1/section/13/2/a), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(c)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/c)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(1)](https://www.legislation.gov.uk/nisr/2015/86/article/7/1)[(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-bc659da5e333458adb253b6382552a65]: Words in [s. 136(1A)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/1A/b) substituted (29.6.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 50(a)](https://www.legislation.gov.uk/nia/2007/2/section/50/a), [60(2)(a)](https://www.legislation.gov.uk/nia/2007/2/section/60/2/a)
[^key-bca5cb2fbdc143dc4f67525607078be9]: Words in [s. 39C heading](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/benefits-for-widows-and-widowers) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 14(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/14/4); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-be0d3712d5db296145dbd378b2cd8220]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [12(1)](https://www.legislation.gov.uk/nisr/2023/155/regulation/12/1)
[^key-be39ea85aea6fbc9d233473b469f2eea]: [S. 48AA(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48AA/2A) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(7)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/7/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-be50212576e32d01e2e8cd97c5190fce]: Words in Sch. 1 para. 6(1)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-beba0881deadf27f141280446e3013e7]: Words in [s. 167ZE(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/4) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-befd0e65ba5ec75ecdb882721a067673]: [S. 129A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/129A/4)[(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/129A/5) substituted (9.9.2016) 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), [75(3)](https://www.legislation.gov.uk/nisi/2015/2006/article/75/3); [S.R. 2016/325](https://www.legislation.gov.uk/nisr/2016/325), [art. 2(2)](https://www.legislation.gov.uk/nisr/2016/325/article/2/2)
[^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-bfc2e8e1343a1c1b70d8bf56809b5038]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) excluded (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [11(5)](https://www.legislation.gov.uk/nisr/2022/238/regulation/11/5) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^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)
[^key-bffc178eb768d910679b1ce248e6a2ad]: Words in s. 4(4)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 193(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/193/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-c016fc67a9b472cc856fd751828494c8]: [Sch. 2 para. 1(ac)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/1/ac) inserted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c03befc2f8fa68dc0e6d41fbaa385cde]: Words in [s. 75(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/75/1) substituted (6.12.2018) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 11(3)](https://www.legislation.gov.uk/nia/2008/1/section/11/3), [Sch. 1 para. 39(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/39/2) (as amended, in the case of s. 11, by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(2)](https://www.legislation.gov.uk/nia/2012/3/section/34/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/nia/2012/3/schedule/1/paragraph/5/b))
[^key-c03c4bee47104a91f52b41d876bc9b9d]: Act modified (1.6.2007) by [The Transfer of State Pensions and Benefits Regulations (Northern Ireland) 2007 (S.R. 2007/286)](https://www.legislation.gov.uk/nisr/2007/286), [reg. 8(3)](https://www.legislation.gov.uk/nisr/2007/286/regulation/8/3)
[^key-c04cb461d22f8c9af78e0b831134b545]: [S. 146(1)(ba)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/1/ba) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(11)(a)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/11/a); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-c051598edfdeb83633631d2c734e6b8c]: Word in [Sch. 5 para. 5A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5A/2) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^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-c0767af29e8ec2faaa2b976107e67871]: [S. 4B(3)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/4B/3/d) inserted (13.3.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 14(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/14/7)
[^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)
[^key-c0a6176812ffa55acc1a01ec0c06ef1e]: Words in [s. 30DD(4)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD/4/c) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(2)(c)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/2/c)
[^key-c0d398ea1ccdbc0f7c496896aac1088d]: [S. 38(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/3/c) and preceding word substituted for [s. 38(3)(c)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/3/c) (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(3)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/3) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-c0f0456cd979c9064b0a7ca8a52da3e4]: Words in [s. 167ZN(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/3) inserted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 20(2)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/20/2); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-c1230f996a9f4f036d89d3c97c2ba83e]: [S. 167ZN(2A)-(2D)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/2A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(6)](https://www.legislation.gov.uk/nia/2015/1/section/6/6), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-c160734db92ce9b6f97154ca77dc0958]: [S. 4C(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/2/d) repealed (6.4.2015) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 21(1)](https://www.legislation.gov.uk/nia/2008/1/section/21/1), [Sch. 4 para. 41(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/4/paragraph/41/2), [Sch. 6 Pt. 7](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/7); [S.R. 2012/115](https://www.legislation.gov.uk/nisr/2012/115), [art. 2(2)(a)(ii)](https://www.legislation.gov.uk/nisr/2012/115/article/2/2/a/ii)[(b)](https://www.legislation.gov.uk/nisr/2012/115/article/2/2/b)
[^key-c183c52c67d856c3a3a7e6ea35f5979f]: Words in [Sch. 2 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/2/a/b) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-c1d7eb83aa7200b212110f52fe79c4d8]: Act restricted (30.6.2005 for specified purposes, 1.9.2005 in so far as not already in force) by [Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11)](https://www.legislation.gov.uk/nia/2002/11), [ss. 6(1)](https://www.legislation.gov.uk/nia/2002/11/section/6/1), [9(3)](https://www.legislation.gov.uk/nia/2002/11/section/9/3); [S.R. 2005/319](https://www.legislation.gov.uk/nisr/2005/319), [art. 2](https://www.legislation.gov.uk/nisr/2005/319/article/2)
[^key-c1df100acc53148d195864c4736c52fb]: [S. 10(10)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/10) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(13)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/13), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-c1f769f64e40ed939ccdb6ec98f0886d]: S. 9(3)(c) and preceding word omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.))](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)
[^key-c20b256904a486ca4ad09cec7b1f04eb]: Sum in s. 44(4) substituted (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [4(2)(b)](https://www.legislation.gov.uk/nisr/2023/150/article/4/2/b)
[^key-c21324c343333b36a8d3dc2409554f36]: Words in [s. 167(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1) repealed (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 8(2)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/8/2), [Sch. 2](https://www.legislation.gov.uk/nisi/2006/1947/schedule/2); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)(f)(i)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b/f/i)
[^key-c21b03c237e0c5cf008dbf72188b4eae]: Words in [s. 18(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/2/b) inserted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [s. 13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 1 para. 2(3)](https://www.legislation.gov.uk/ukpga/2004/3/schedule/1/paragraph/2/3); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 5(a)(ii)](https://www.legislation.gov.uk/uksi/2004/1943/article/5/a/ii)
[^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-c25e5d98ff1b5075081504afa9b11e00]: Words in [Sch. 4B para. 9(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9/2/a) 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-c28295db184d81d708f29d09e0e34701]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (21.3.2022) by [The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332)](https://www.legislation.gov.uk/uksi/2022/332), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2022/332/article/1/2), [16(3)(b)](https://www.legislation.gov.uk/uksi/2022/332/article/16/3/b)
[^key-c33f38982df899681764f795aa641b16]: Words in [s. 167ZA(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZA/4) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(8)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/8/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-c361c7425a36d257e698fe05c4dd2417]: [S. 9(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/1A) inserted (6.4.2015) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(7)(b)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/7/b)[(12)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/12)
[^key-c3a748b7c4df587834b92e47bfdf0b5a]: Words in [Sch. 2 para. 3(1)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1/d) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(a)(iv)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/a/iv) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c3debe4e21c983ccf0c05fd6362d437b]: [S. 163](https://www.legislation.gov.uk/ukpga/1992/7/section/163) substituted (6.4.2003) by [Employment Act 2002 (c. 22)](https://www.legislation.gov.uk/ukpga/2002/22), [ss. 21(2)](https://www.legislation.gov.uk/ukpga/2002/22/section/21/2), [55(2)](https://www.legislation.gov.uk/ukpga/2002/22/section/55/2); [S.I. 2002/2866](https://www.legislation.gov.uk/uksi/2002/2866), [art. 2(3)](https://www.legislation.gov.uk/uksi/2002/2866/article/2/3), [Sch. 1 Pt. 3](https://www.legislation.gov.uk/uksi/2002/2866/schedule/1/part/3)
[^key-c409e966f19660afb49ed92ecce93ebf]: [Sch. 5 para. 2A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/2A) inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 6](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/6)
[^key-c43ff51b6a8ad0520e0da2aa3ea08837]: [S. 18A](https://www.legislation.gov.uk/ukpga/1992/7/section/18A) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 13(5)](https://www.legislation.gov.uk/ukpga/2014/7/section/13/5)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/13/7)
[^key-c45125baa30ec9b77023d564f0feda2a]: Words in [Sch. 5 para. 7(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7/1/b) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(i)(i)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/i)
[^key-c458e3ce8715664a669f1bfa2b64866f]: Words in [s. 61A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/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. 86(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/86/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-c46abf556da8472278acd391a3b8afe6]: Words in Sch. 5 para. 2(2) repealed (with effect in relation to incremental periods beginning on or after 6.4.2005) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(2)(a)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/2/a), [Sch. 5 Pt. II](https://www.legislation.gov.uk/uksi/1995/3213/schedule/5/part/II) (with [Sch. 2 para. 6(5)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/5) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-c482f273811c41b387d9127d0b6dbff2]: Words in Sch. 5 para. 3C(5) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b/3), [Sch. paras. 6(e)(iv)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/iv/bb)
[^key-c4aaf82a8cb3632fc942d6f8630e1df4]: Words in [s. 22(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 30](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/30)
[^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-c52088e091e33b9a6704cc2c06ba85ea]: [S. 35(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/1/c) substituted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 2(a)](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/2/a); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-c56ba1823974ddedc8bfa2e609f991bb]: Words in [s. 10ZB(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZB/2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 197(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/197/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^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-c5b3bb4cae9118cc8a7384fa7cf419c6]: [Sch. 4A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A) heading substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(6)](https://www.legislation.gov.uk/nia/2008/1/section/8/6)
[^key-c5d46577e588ffb180554bd9e91ff393]: Words in s. 73(9)(a) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 7 para. 1(2)](https://www.legislation.gov.uk/nia/2007/2/schedule/7/paragraph/1/2); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(d)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/d)
[^key-c5edc179554c351f5e8788c189285e08]: Words in [s. 23A(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/23A/4/b) inserted (6.4.2010) by [The National Insurance Contribution Credits (Transfer of Functions) (Northern Ireland) Order 2010 (S.I. 2010/242)](https://www.legislation.gov.uk/uksi/2010/242), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/242/article/1/1), [5](https://www.legislation.gov.uk/uksi/2010/242/article/5)
[^key-c60658f02502df9802f36e5f4bd59d11]: S. 169 applied (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 17(3)(b)](https://www.legislation.gov.uk/nia/2002/14/section/17/3/b), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(o)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/o); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^key-c66ac56a134c561bcf5bcaadf2c18ae0]: Words in [s. 103(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/103/2/a) repealed (31.10.2016) 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), [70(1)(b)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/b); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-c6929358e531fb8e3ba03201238a05ff]: Words in [s. 64(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/64/1) substituted (6.12.2018) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 11(3)](https://www.legislation.gov.uk/nia/2008/1/section/11/3), [Sch. 1 para. 38](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/38) (as amended, in the case of s. 11, by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(2)](https://www.legislation.gov.uk/nia/2012/3/section/34/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/nia/2012/3/schedule/1/paragraph/5/b))
[^key-c6a7348cda02dd1dcea762c28e440bb3]: Words in [s. 77(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(2)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/2/b)
[^key-c706d8629dad29a05f02c012f47caef4]: Words in [Sch. 2 para. 3(5)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/5/b) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(d)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/d/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c7387c97b36bb11c4c4a4ca4a61d2cb5]: Word in s. 10ZA(1)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(3)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/3/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-c743835aa2a8f2f5228aa10a9aa4bb8c]: Words in [s. 89(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/2) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(c)(ii)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/c/ii)
[^key-c77bc9b319379ff3614517e9525c3368]: S. 39A(1)(1A) substituted for s. 39A(1) (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 12](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/12); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^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-c78e4457a28b92353f51ae3cfc2cd48c]: Words in [Sch. 7 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/part/I/crossheading/increase-for-beneficiarys-dependent-children) cross-heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/2)
[^key-c7c221544b9104a4f67197e07102ad70]: [S. 30A](https://www.legislation.gov.uk/ukpga/1992/7/section/30A) modified (5.5.2003) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modifications for Her Majestys Forces and Incapacity Benefit) Regulations 2003 (S.I. 2003/735)](https://www.legislation.gov.uk/uksi/2003/735), [regs. 1](https://www.legislation.gov.uk/uksi/2003/735/regulation/1), [2](https://www.legislation.gov.uk/uksi/2003/735/regulation/2)
[^key-c7c8b732cd1e99bffbde2d18f791cff7]: Word in [s. 15(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/1/a) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(2)(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/2/b), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-c7ea5589da8986552621bbbc04915b62]: [S. 129A](https://www.legislation.gov.uk/ukpga/1992/7/section/129A) inserted (10.3.2008 for specified purposes, 7.4.2008 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 30(2)](https://www.legislation.gov.uk/nia/2007/2/section/30/2), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2008/93](https://www.legislation.gov.uk/nisr/2008/93), [art. 2(a)](https://www.legislation.gov.uk/nisr/2008/93/article/2/a)[(b)](https://www.legislation.gov.uk/nisr/2008/93/article/2/b)
[^key-c83426c52a183af97006ae30b1c763bc]: Words in [Sch. 4B para. 9(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9/1) 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. 12(7)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/7/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-c8efaca0fae395e92ed9bbada118d4eb]: [S. 122(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/122/1/b)[(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/122/1/c) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-c8f43540b16720b741938b04689eefd0]: Words in [Sch. 7 para. 19](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/part/VI/crossheading/limits-of-entitlement-to-industrial-death-benefit-in-respect-of-children) cross-heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(7)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/7)
[^key-c915ac26c5ccc6a49af597f47cb13947]: Words in [s. 167ZN(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/2) substituted (1.9.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [arts. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [4](https://www.legislation.gov.uk/nisi/2006/1947/article/4); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 2(a)](https://www.legislation.gov.uk/nisr/2006/344/article/2/a)
[^key-c9219747b198e7b1ab1168c8f7891fbe]: Words in s. 39A(3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 29(3)(c)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/29/3/c)
[^key-c94e178a0ca196c1a8a1eec2b5867c36]: [S. 62(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/c) inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 16(b)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/16/b)
[^key-ca009df36290118f583800b57ea13316]: Words in [Sch. 10 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 44(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/44/4)
[^key-ca1407e25af2d3be55bb140a32a1afb7]: [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5) heading substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 2](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/2)
[^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-ca7f56c5a89b03e42034b57df8957d69]: [S. 35A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/1) substituted for s. 35A(1)-(3) (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [ss. 4(1)(a)](https://www.legislation.gov.uk/nia/2002/10/section/4/1/a), [9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II) (with [art. 3(3)](https://www.legislation.gov.uk/nisr/2002/358/article/3/3))
[^key-caabf6da91a6246e2f6c8423f0454207]: Word in [s. 21(5A)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/21/5A/c) 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. 2](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/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)(ii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/ii)
[^key-cab73f28912a210b9fb538aa33d187b9]: S. 82 repealed (with effect from 14.8.2010) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 14(1)(a)](https://www.legislation.gov.uk/nia/2010/13/section/14/1/a), [36(1)(d)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/d/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [ss. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2), [34(2)(a)](https://www.legislation.gov.uk/nia/2010/13/section/34/2/a))
[^key-caef3e0f55368da6f4f2e7c4e6603bb3]: [S. 1(2)(da)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2/da) inserted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 16(2)(b)](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/16/2/b); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-cb3ec70dba89167a80dcbb9f1d5ccfc0]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [12(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/12/1)
[^key-cba234acb701231837631873595ac81e]: Words in [Sch. 1 para. 3B(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/2/b) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(c)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/c), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-cbc3b64425d70b3b24d170ec38e71e51]: [S. 37(A1)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/A1) inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 10(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/10/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-cbd2e2adf6c59adba363464b6c14ff3c]: [S. 10(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/4A) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(6)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/6), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-cbd6a617b5dcb3b506705c7a105ee494]: [S. 70(2)(db)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2/db) inserted (21.3.2022) by [The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332)](https://www.legislation.gov.uk/uksi/2022/332), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2022/332/article/1/2), [16(2)(b)](https://www.legislation.gov.uk/uksi/2022/332/article/16/2/b)
[^key-cbe05f023e79596c24c9bf048a9eb82a]: Words in Sch. 1 para. 3A(2A) inserted (with retrospective effect in accordance with [s. 6(4)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/4) of the amending Act) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 6(2)(b)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/2/b), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-cc24c0558cbdc0eb291efad19be728cb]: [S. 10ZBA](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZBA) inserted (6.4.2020 except in relation to sporting testimonials which take place on or after 6.4.2020 but which were announced before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 4(4)](https://www.legislation.gov.uk/ukpga/2019/23/section/4/4), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 3](https://www.legislation.gov.uk/uksi/2020/285/regulation/3)
[^key-cc84fb3968b6c81994e47ad5dbfd2aa7]: Sum in [s. 18(1A)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1A/a) substituted (6.4.2023) by [National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16)](https://www.legislation.gov.uk/ukpga/2022/16), [s. 2(3)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/3)[(4)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/4)
[^key-ccefce6a333da5beba048017d495abf0]: [S. 162(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/162/4) added (1.10.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 7(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/7/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 3(c)](https://www.legislation.gov.uk/nisr/2006/344/article/3/c)
[^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-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-cd24883871c349a065b7bab195e4eecc]: Words in [s. 48(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/1) 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. 78(2)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/78/2/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-cd3ba676e2dcefe48b83334677f8d023]: Words in [s. 38 heading](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/benefits-for-widows-and-widowers) inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 11(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/11/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-cd4f42f204d0e24c0f72c35d23742088]: [Ss. 14A-14C](https://www.legislation.gov.uk/ukpga/1992/7/section/14A) and cross-heading inserted (1.10.2014 for specified purposes, 12.10.2015 in so far as not already in force) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 17](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/17); [S.I. 2014/2377](https://www.legislation.gov.uk/uksi/2014/2377), [art. 2(1)(a)(ii)](https://www.legislation.gov.uk/uksi/2014/2377/article/2/1/a/ii)[(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2014/2377/article/2/3/d/iii); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-cd5feb6ce6b029a686da961093a035b3]: Words in [s. 4A(4)(b)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/4/b/ii) substituted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(4)(b)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/4/b)
[^key-cd63696a2d933ecb7696eefb49c9cef8]: [S. 62(1)(ac)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/ac) inserted (2.12.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Miscellaneous and Consequential Provisions) Order (Northern Ireland) 2005 (S.R. 2005/471)](https://www.legislation.gov.uk/nisr/2005/471), [art. 1](https://www.legislation.gov.uk/nisr/2005/471/article/1), [Sch. para. 1](https://www.legislation.gov.uk/nisr/2005/471/schedule/paragraph/1)
[^key-cd678f25fbd43e2c4b8bc59bd85cba26]: Word in [s. 35A(5)(c)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/5/c/i) inserted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 15(a)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/15/a), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^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)
[^key-cdcb3aa4f3bbfe90bd7b4327f304bb44]: [S. 13A](https://www.legislation.gov.uk/ukpga/1992/7/section/13A) inserted (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [ss. 136(2)](https://www.legislation.gov.uk/ukpga/2008/30/section/136/2), [149(4)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/4)
[^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-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-ce78f0ab93cea94a8b164980e5447643]: [S. 6A(3)(e)](https://www.legislation.gov.uk/ukpga/1992/7/section/6A/3/e) and preceding word added (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(2)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/2); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-ceb518de46c5021903c6e705cd245ee6]: Words in [Sch. 7 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/1) 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. 105(4)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/4/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-ced031dec6b53e530c73ea8cfb4f3da9]: Word in Sch. 4A para. 1(2) repealed (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 11](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/11), [Sch. 6 Pt. 4](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/4)
[^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-cf3fc2b2b106a48bad4b481b4476ff91]: [Sch. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5A) inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 14](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/14)
[^key-cf6f464648c2b2da45942507a47acdd3]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 10](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/10)
[^key-d004319ebefaf24ccae9ed8b9ebcacd0]: [Sch. 2 para. 3(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/5/a) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(d)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/d/i), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-d01f0fc354eb1a6a582cc849e9aed83f]: S. 141(5) repealed (1.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-d0240bae679fdbded3534dd982260e36]: Words in [s. 137](https://www.legislation.gov.uk/ukpga/1992/7/section/137) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/2005/6/section/2/1/a), [6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2)
[^key-d042a919c38e289f50ea352b0bc6ce38]: [S. 167ZE(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/3A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(5)](https://www.legislation.gov.uk/nia/2015/1/section/6/5), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-d06746829df25847fb965b17bb029714]: Words in [s. 167ZJ(10)(f)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/10/f) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(17)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/17/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^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-d1348f87d881cb357a0ca9ed0b84bce7]: Words in s. 10ZA(6) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(5)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/5) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-d15521a57ffd8c90a6dbf9c9abcb90e0]: Words in [Sch. 9 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/4)
[^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-d16fa3686aee083357742d368b0162f1]: Words in [s. 10A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/1) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 198(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/198/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-d188d82f4c28a6f7e4a7b1671d4254f5]: Words in [s. 7(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/7/1/b) omitted (13.5.2014) by virtue of [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4), [Sch. 2 para. 8](https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/8)
[^key-d1e338fcfaaef417725d3c7b3240242d]: [Sch. 3 para. 2(6)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/6) modified (5.5.2003) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modifications for Her Majestys Forces and Incapacity Benefit) Regulations 2003 (S.I. 2003/735)](https://www.legislation.gov.uk/uksi/2003/735), [regs. 1](https://www.legislation.gov.uk/uksi/2003/735/regulation/1), [4](https://www.legislation.gov.uk/uksi/2003/735/regulation/4)
[^key-d1ea2ba48c0ac65287746be15eb5da4b]: Word in [s. 43(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/1) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 2](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/2); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^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-d2471d9afe14f761e91c40c31e9be1c4]: Words in [s. 167ZN(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/7) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 13(2)(c)](https://www.legislation.gov.uk/nia/2015/1/section/13/2/c), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(c)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/c) (with [art. 7(1)](https://www.legislation.gov.uk/nisr/2015/86/article/7/1))
[^key-d24e2fece88657810a8b09d74850ebc1]: Words in [Sch. 1 para. 3(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/4/b) substituted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/2004/3/section/2/4), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(b)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/b)
[^key-d25fd6f9ccc4881f202a2d17669fc396]: Words in [Sch. 2 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/4) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/4), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^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-d2f8607220fbe133266ce19721473d7d]: Word in [s. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/2/1/a) omitted (13.5.2014) by virtue of [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(2)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/2)[(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4)
[^key-d434397bdca81076e9538574533d22ea]: [Pt. 1](https://www.legislation.gov.uk/ukpga/1992/7/part/1) modified (6.4.2022 for the tax year 2022-23) by [Health and Social Care Levy (Repeal) Act 2022 (c. 43)](https://www.legislation.gov.uk/ukpga/2022/43), [Sch. para. 5(1)(2)(4)](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/5/1/2/4) (with [Sch. para. 8](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/8))
[^key-d45ce0b69004016e30a6d7cf877824d4]: [Sch. 1 para. 7BB](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7BB) inserted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 18(3)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/18/3), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-d49ceec2433f22b756554455cf54c419]: [S. 4(1)(a)(iii)-(v)](https://www.legislation.gov.uk/ukpga/1992/7/section/4/1/a/iii) substituted (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(3)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/3); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [arts. 3(2)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/i), [4(2)(h)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/h), [5](https://www.legislation.gov.uk/nisr/2015/86/article/5) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-d501447d6b587977fb7b66a37ca30bcc]: Words in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) substituted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 4 para. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4/paragraph/6); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^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)
[^key-d525ce8b7bba1bccb9f195bb52057ce7]: Words in [s. 7(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/7/1/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 194](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/194) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-d52cc7db1669fcf02fa806f067cdb70d]: Word in s. 39A(2) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b)[(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/d), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [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-d584bff3bddf0cc5ae48bf4daf3ca65b]: Words in [Sch. 7 para. 4(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(2)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/2/b)
[^key-d5b9e8b225c05cd971334bedb966ba0e]: Words in [s. 139(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/5) 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. 100](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/100); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-d5f220c2876709c8313fb484b3344cfe]: [Sch. 4A para. 2(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/2/4A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(2)(b)](https://www.legislation.gov.uk/nia/2008/1/section/8/2/b)
[^key-d5f416577f44cfdaea2a074af1b5b0d5]: [Sch. 6 para. 8(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/8/2/b) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-d60615705200756663d37c70992e9a4a]: Words in [s. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) repealed (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. 99(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/99/4), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [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-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-d66f37b14b9dbdd63c24db54763ac42d]: Figure in [s. 48BB(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/5) 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. 9(2)(d)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/9/2/d) (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-d6d0ea12a2722737c54309c02a4b7518]: Act modified (19.10.2023) by [The Social Security (Iceland) (Liechtenstein) (Norway) Order (Northern Ireland) 2023 (S.R. 2023/181)](https://www.legislation.gov.uk/nisr/2023/181), [arts. 1(1)](https://www.legislation.gov.uk/nisr/2023/181/article/1/1), [2](https://www.legislation.gov.uk/nisr/2023/181/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2023/181/schedule)
[^key-d7497364ca648e8f92abc1a862a1abf6]: Words in [s. 12(6)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/6/a) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(6)(b)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/6/b), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-d8328b3005993ff9288f5d2e33fdc463]: Sum in s. 44(4) substituted (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [4(2)(a)](https://www.legislation.gov.uk/nisr/2023/150/article/4/2/a)
[^key-d83fb67e30ed28c1aa83ced2d8d5acee]: [Sch. 1 para. 8(1)(j)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/j)[(k)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/k) omitted (with effect for the tax year 2015-16 and subsequent tax years) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 18(4)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/18/4), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-d85366d9875d2ca9ab48a363fb6e3829]: [S. 48(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/6) inserted (7.12.2020) by [The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)](https://www.legislation.gov.uk/uksi/2020/1143), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/1/2), [39(3)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/39/3)
[^key-d863b3d00e1c3b1a876dbbbaa9e7dec1]: S. 45A repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-d8653b2b874180d2ef854cdf67d07798]: [S. 37(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/4/b) and preceding word substituted for [s. 37(4)(b)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/4/b) (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/2) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-d86b20f7101f502d86d7ac1ecd4e4ba4]: Words in [s. 48BB](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB) 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. 81(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/81/2); [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-d8982fa7773ed8290a81c36497ef5e0a]: Words in [Sch. 1 para. 3(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/5) repealed (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 2(5)](https://www.legislation.gov.uk/ukpga/2004/3/section/2/5), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 2](https://www.legislation.gov.uk/ukpga/2004/3/schedule/2); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [arts. 2(b)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/b), [6(a)(ii)](https://www.legislation.gov.uk/uksi/2004/1943/article/6/a/ii)
[^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-d913b0c2b9ca97fae4056e94b08a4a72]: Words in [s. 48(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/2) 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. 78(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/78/3); [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-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))
[^key-d9be6cbfbdb4bccfbffc83a0e1235ef3]: Words in [Sch. 5 para. 3C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3C) heading inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(e)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/i)
[^key-d9d2dde94a054538e26ee17eec11e7a1]: Words in [s. 30A(2)(b)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/2/b/ii) 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. 68](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/68); [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-da80512c4dee24d619a53fb4f948d808]: [S. 146(1)(bb)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/1/bb) inserted (20.6.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 9 para. 5](https://www.legislation.gov.uk/nisi/2015/2006/schedule/9/paragraph/5); [S.R. 2016/215](https://www.legislation.gov.uk/nisr/2016/215), [art. 3(2)](https://www.legislation.gov.uk/nisr/2016/215/article/3/2)
[^key-da8f5adc9813c9bc4200941312f0475a]: [S. 127](https://www.legislation.gov.uk/ukpga/1992/7/section/127) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-db46bb63a06eddfd98a75742f0e4472a]: Words in [s. 167(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1) repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(3)(a)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/3/a), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(4)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/4))
[^key-db485a27697d2364c5f1e65ead50ac07]: [S. 55](https://www.legislation.gov.uk/ukpga/1992/7/section/55) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [arts. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [273(1)](https://www.legislation.gov.uk/nisi/2005/255/article/273/1)
[^key-db961f26744398121a61949c73da09cc]: Words in [Sch. 7 para. 4(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/1) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/2/a)
[^key-dc0da86a7893ee3bc4df7e131ea9a8b6]: [S. 167ZN(6A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/6A) inserted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 20(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/20/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-dc3c37ec5627e3e783c696cc6a109387]: Words in [Sch. 10 para. 4(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/4/2) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(20)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/20/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-dc487596842c95ee8269176cbdc57752]: [S. 167ZJ(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/2/b) and preceding word repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(5)(b)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/5/b), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(6)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/6))
[^key-dc76afa39370fa724f10a3145041927e]: Words in [s. 35A(5)(c)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/5/c/ii) substituted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 15(b)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/15/b), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-dd58dd2d855e98da675cb9522e911ac4]: [S. 167ZZ17(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ17/6) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [19(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/19/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-dd59571ffbc39ac0d30f560258fb2d51]: Words in [s. 167ZV(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZV/2/a) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(2)(a)](https://www.legislation.gov.uk/nia/2016/15/section/25/2/a), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-dd5c5dddbb64fc1356b707f0277f61f2]: Words in [s. 37(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/2) repealed (7.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 46](https://www.legislation.gov.uk/nia/2007/2/section/46), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/339](https://www.legislation.gov.uk/nisr/2008/339), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2008/339/article/2/3/a) (with [art. 3(3)](https://www.legislation.gov.uk/nisr/2008/339/article/3/3))
[^key-dd82cc0b9238fa883a697d7f2b7cbb23]: Words in [s. 61A(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/3/b) 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. 86(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/86/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-dd8dc902a88a323c1e5beefeed7960ab]: [S. 10(8)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/8/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(10)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/10) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-dd9e6a3413a1c3eba89efda989cc4fd3]: Words in [s. 109(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/5/a) repealed (31.10.2016) 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), [70(1)(e)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/e); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-ddb29d09ade2df5b8b8e19c955daa82b]: [S. 35B](https://www.legislation.gov.uk/ukpga/1992/7/section/35B) inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(5)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/5)
[^key-ddd7c0c69f4aeb8b01d8b38c1a870be2]: Words in [s. 1(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/5) substituted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)](http:/www.legislation.gov.uk/id/ukpga/2022/5/5)[(6)](http:/www.legislation.gov.uk/id/ukpga/2022/5/6), [Sch. para. 3](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/3); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^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-dec6550545ed1e4fba72ec05939606f6]: [S. 55A](https://www.legislation.gov.uk/ukpga/1992/7/section/55A): sums modified (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [4(4)](https://www.legislation.gov.uk/nisr/2023/150/article/4/4)
[^key-df7421bcf29559850a6de6b2fcdd643e]: Words in [s. 167ZE(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-dfa8dd39a79647b20de60804c52a1171]: Words in [s. 48A(6A)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/6A/a/i) inserted (7.12.2020) by [The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)](https://www.legislation.gov.uk/uksi/2020/1143), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/1/2), [39(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/39/2)
[^key-dfcfe85171c574b2f23e25beb6652fc5]: Words in [Sch. 7 para. 20(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/20/2) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-e02ee5ddfa077cf279e058a6d1eb8615]: [S. 23A](https://www.legislation.gov.uk/ukpga/1992/7/section/23A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 3(1)](https://www.legislation.gov.uk/nia/2008/1/section/3/1)
[^key-e046d89f68ad87a4440aec5d3a86c6c7]: [S. 167ZS(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZS/2/b) and preceding word repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(7)(b)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/7/b), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(8)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/8))
[^key-e04ae149746f00c49d68d116c00890bd]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) excluded (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [11(5)](https://www.legislation.gov.uk/nisr/2022/167/regulation/11/5)
[^key-e09f1e6e6c0cf90a711d17c4126d7489]: Act modified (1.10.2007) by [The Social Security (Ireland) Order (Northern Ireland) 2007 (S.R. 2007/438)](https://www.legislation.gov.uk/nisr/2007/438), [art. 2](https://www.legislation.gov.uk/nisr/2007/438/article/2), [Sch. 1](https://www.legislation.gov.uk/nisr/2007/438/schedule/1), [Sch. 2](https://www.legislation.gov.uk/nisr/2007/438/schedule/2)
[^key-e0b5d14b26b6502aec9cfeb1164459a6]: Words in Sch. 5 para. 4(1) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(ii)(cc)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/ii/cc)
[^key-e21fba0d1bc95c1d5d3257bcbf96bb85]: [S. 167ZN(2E)-(2G)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/2E) inserted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 13(2)(b)](https://www.legislation.gov.uk/nia/2015/1/section/13/2/b), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(c)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/c) (with [art. 7(1)](https://www.legislation.gov.uk/nisr/2015/86/article/7/1))
[^key-e22353013fc3eda4bbee8776c2bd3c68]: Words in [s. 10ZB(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZB/2/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 197(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/197/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-e22457fd375142f9a6cfedbcad42aa08]: Words in [Sch. 2 para. 3(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/4) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-e23b6a3be9aaa3aae760daf73150384e]: [S. 51(12)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/12) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(e)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/e) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-e2a9dd3a5fe573044211f4b33617c98d]: [S. 167ZT(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT/2)[(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT/3) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(3)(c)](https://www.legislation.gov.uk/nia/2015/1/section/11/3/c), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-e2d8b5bae09c676af01e15c593d2ff80]: [S. 167ZZ14(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/1)[(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/2) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [21](https://www.legislation.gov.uk/nisr/2022/238/regulation/21) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^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-e3760598758bfeb12b721c23fb975f63]: [S. 48A(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/8) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(6)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/6/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-e3762c2ae94aeaf5c9d59ccd108ac029]: Act: transfer of functions (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 50(2)(c)](https://www.legislation.gov.uk/ukpga/2002/21/section/50/2/c), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) (with [s. 54(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/2)[(3)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/3)[(5)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/5)[(7)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/7)[(9)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/9)); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-e3b6a1834b109390a91e82808240e184]: Words in [s. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(14)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/14/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-e3c6bdbfd6f218ac634fef158d13fb35]: S. 168 applied (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 17(3)(a)](https://www.legislation.gov.uk/nia/2002/14/section/17/3/a), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(o)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/o); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^key-e3c9619b916c7ee5539114cf87eb46c8]: Words in [Sch. 9 para. 1(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/2/a)
[^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-e48f7fc93f8becafe7beeb1902037c5e]: Words in [s. 139(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/3)
[^key-e4fada47fd19bc00e087c7502fa0e25a]: Words in [Sch. 1 para. 3B(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/1/a) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(a)(i)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/a/i), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-e50b9d14aeb77e171260f61ac7dfba3e]: Words in [s. 77(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/2/a)
[^key-e53053db4e754beb237061728269dabb]: [S. 48A(6A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/6A) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(6)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/6/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-e5e82c5ecce76d1868168465c7eae52b]: [Sch. 5 para. 7A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7A): sum modified (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [4(3)(b)](https://www.legislation.gov.uk/nisr/2023/150/article/4/3/b)
[^key-e690c463295f19c1fd5fc83672fb88cf]: [Sch. 2 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1) modified (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 6 para. 2(6)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/2/6)
[^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-e7441b476f61fbbf4e1908dc25614fd1]: Words in [s. 167ZJ(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/2/a) substituted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4), [Sch. 2 para. 11](https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/11)
[^key-e7617448ebd0262049f6391610708df9]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) repealed (1.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-b109f8ff130f6d35b2f5205792a0c384]: Words in [s. 172(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/3/c) repealed (1.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-831ffeb43b64e35c50a914207b5373f8]: [S. 30D](https://www.legislation.gov.uk/ukpga/1992/7/section/30D) modified (6.4.2003) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modifications for Her Majestys Forces and Incapacity Benefit) Regulations 2003 (S.I. 2003/735)](https://www.legislation.gov.uk/uksi/2003/735), [regs. 1](https://www.legislation.gov.uk/uksi/2003/735/regulation/1), [3](https://www.legislation.gov.uk/uksi/2003/735/regulation/3)
[^key-c3debe4e21c983ccf0c05fd6362d437b]: [S. 163](https://www.legislation.gov.uk/ukpga/1992/7/section/163) substituted (6.4.2003) by [Employment Act 2002 (c. 22)](https://www.legislation.gov.uk/ukpga/2002/22), [ss. 21(2)](https://www.legislation.gov.uk/ukpga/2002/22/section/21/2), [55(2)](https://www.legislation.gov.uk/ukpga/2002/22/section/55/2); [S.I. 2002/2866](https://www.legislation.gov.uk/uksi/2002/2866), [art. 2(3)](https://www.legislation.gov.uk/uksi/2002/2866/article/2/3), [Sch. 1 Pt. 3](https://www.legislation.gov.uk/uksi/2002/2866/schedule/1/part/3)
[^key-2893bd619a55f3182e7a845f2ba81e96]: Words in s. 89(1) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-e788806413f353a106022e1372f80a52]: Words in [Sch. 4B para. 5(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/5/a) 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-e7b3f994bcc14a0e608131a158b0c580]: Words in s. 39A(3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 29(3)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/29/3/b)
[^key-e848ebda41a508f9ffaecb7bfb348eaf]: Words in [Sch. 4B para. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/8) cross-heading 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. 12(6)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/6) (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-e8590a8c9a5f104fac792b086ca000d5]: Word in [s. 134(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/1) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-e89836ad997f8558c2e8b62ab52edccb]: Words in Sch. 5 para. 5(1)(a) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(g)(i)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/g/i/aa)
[^key-e8ce10d9e0d0396b74d511d64b89eddd]: Words in [s. 114(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/114/3/a) 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. 93(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/93/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)
[^key-e8d3b3c6cbe49e779f0a4b59f574f80f]: [Sch. 9 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/2) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/3), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-e8dc71bd18ff45121e5241e530fb170c]: Words in [s. 12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/8) substituted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(8)(a)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/8/a), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-e981b706b891cbc4fd16edae3bcd2a1b]: Word in [s. 89](https://www.legislation.gov.uk/ukpga/1992/7/part/IV/crossheading/miscellaneous) heading inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(a)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/a)
[^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-ea76071184c83cad210cab97d99f6420]: Words in [s. 171(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/171/1) inserted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 4 para. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4/paragraph/5); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-eb09578452de4eea2370c6f84aa72426]: [S. 35(3E)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3E) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(3)](https://www.legislation.gov.uk/nia/2015/1/section/6/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^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-eb1b08c0c9c27ecd8ddd5a7df6b76000]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) applied (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [17(b)](https://www.legislation.gov.uk/nisr/2022/238/regulation/17/b) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^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-eb61bac8295bede32714966d748e9b1c]: Words in [s. 167ZE(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/8) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(d)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/d); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-ebe22f1ed684157dbbc9312b7fa2c0db]: Words in [s. 77(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/3) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(4)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/4/b)
[^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-ec296f06083372ae945ca71d8a3f37a8]: S. 72(7B) inserted (31.10.2011) by [The Social Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/356)](https://www.legislation.gov.uk/nisr/2011/356), [regs. 1](https://www.legislation.gov.uk/nisr/2011/356/regulation/1), [2(4)](https://www.legislation.gov.uk/nisr/2011/356/regulation/2/4)
[^key-ec2a43581a27554a5681a27890743f0e]: Words in [Sch. 1 para. 3B(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/1/a) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/a/ii), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-ec51cfec49720153af52a831f4927069]: [S. 42(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/42/1)[(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/42/1A) substituted for [s. 42(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/42/1) (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 3 para. 42](https://www.legislation.gov.uk/ukpga/2002/21/schedule/3/paragraph/42); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/d/iii)
[^key-ec61b7d1dfdd481eddcf53bd609ceeea]: Words in [s. 161(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/4) inserted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 6(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/6/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-ece337a857b3af58d0ff4e3b8fc95ab3]: Words in s. 35(7) inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(3)(c)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/3/c)
[^key-edb946f0b6ad221a5f8dce70e3a8bd66]: S. 171(5A) inserted (temp.) (25.3.2020) by virtue of [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [ss. 44(b)](https://www.legislation.gov.uk/ukpga/2020/7/section/44/b), [87(1)](https://www.legislation.gov.uk/ukpga/2020/7/section/87/1) (with [ss. 88-90](https://www.legislation.gov.uk/ukpga/2020/7/section/88) and [S.I. 2022/151](https://www.legislation.gov.uk/uksi/2022/151), [art. 2](https://www.legislation.gov.uk/uksi/2022/151/article/2))
[^key-edd04503e9be2518ab73e0ba46ce1239]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 9(4)](https://www.legislation.gov.uk/nia/2008/1/section/9/4)
[^key-edd8e3e5895f1f96881104be9baf51f6]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (6.4.2015) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(9)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/9)[(12)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/12)
[^key-ef7605cd36f7a85e028506ef1fcb79fd]: Words in [s. 38(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/2) 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. 73(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/73/2); [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-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-efbb9bb899c64c407aa4dce8f668404b]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 34(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/34/3)
[^key-f06587a70edd4141d72693e68f49c70a]: Word in s. 10(7B) omitted (with effect in relation to the tax year beginning with 6.4.2006 and subsequent tax years) by virtue of [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 10(7B)) Regulations 2007 (S.I. 2007/795)](https://www.legislation.gov.uk/uksi/2007/795), regs. 1, 2(a)
[^key-f0b2267593e37ea5df28c639425d9e98]: [S. 172(7A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/7A) inserted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(19)(c)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/19/c); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-f0d658ba53b6bdab1627cbb34da10789]: Words in [s. 23(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/3/a) substituted (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. 7 para. 3(2)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/3/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-f0d80b65c60ddcf163161c39bd415908]: Sum in s. 153(1) substituted (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [8](https://www.legislation.gov.uk/nisr/2023/150/article/8)
[^key-f143dda0543af08329284b94a898b6c9]: Words in [Sch. 5 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(d)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/d) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-f1bdcb4105401ba9811d5ce7c80f2b06]: Words in [Sch. 7 para. 15(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/15/3) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(19)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/19/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-f1de5827c307561e71dd22bec4948cf2]: [S. 136](https://www.legislation.gov.uk/ukpga/1992/7/section/136) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-f27b48a715dc0584bd79073f134ba9e0]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(19)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/19/a), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-f28af7621c36a1a390e158fff5cd4d0c]: [S. 120(1)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/120/1/aa) 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. 94](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/94); [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-f294521c417a9df13035c86410652721]: Words in [s. 23A(6)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/23A/6/b) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 6(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/6/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-f2cb7159d6991d3b9b5374f96b5cc674]: Words in [Sch. 4B para. 9](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9) cross-heading 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. 12(7)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/7) (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-f3625e77d5b15a8db766c5d89129c97b]: Words in [s. 15(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/3), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-f3906a9cf410516951f610e0bbb4ab61]: [S. 10(1A)-(1C)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1A) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/2), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^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-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-f3fa5a775c4b4f01e226f74d539577d2]: Words in [s. 77(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/9) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(9)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/9)
[^key-f47a94f01594ac3d17438f74a2ee47bb]: Words in [s. 167ZK](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZK) heading substituted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(2)(a)](https://www.legislation.gov.uk/nia/2015/1/section/11/2/a), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-f49cc1188f90698c5ca21fe58872fd4a]: [S. 10(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/11) inserted (13.3.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 14(8)](https://www.legislation.gov.uk/ukpga/2014/7/section/14/8)
[^key-f4d0dc2a849ab709e44e7fc6b179934e]: Words in [s. 141(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/141/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 37](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/37)
[^key-f5187fd40c6057926762728ff210940b]: [S. 167ZA](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZA) cross-heading repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(7)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/7), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-f57dddaa7a78caf55533c2ed15b76382]: Words in s. 121(1) inserted (31.10.2011) by [The Social Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/356)](https://www.legislation.gov.uk/nisr/2011/356), [regs. 1](https://www.legislation.gov.uk/nisr/2011/356/regulation/1), [2(5)](https://www.legislation.gov.uk/nisr/2011/356/regulation/2/5)
[^key-f5c502a6409fa32e810f3b05cf6d9e7a]: Words in s. 54(1)(a) repealed (6.4.2005) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(1)(5)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/1/5), [Sch. 5 Pt. II](https://www.legislation.gov.uk/uksi/1995/3213/schedule/5/part/II) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3))
[^key-f5f1c6d0725db384f3b9685b2ecddfc8]: [Sch. 9 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/4) repealed (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 57(b)](https://www.legislation.gov.uk/ukpga/2002/21/section/57/b), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-f65b9a488e324824c0bb65232ce575a3]: Words in [s. 4A(3)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/3/i) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 292](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/292) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-f6fa596aed5da8b05f37a57ad6fcd5ee]: [S. 167ZZ12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ12/8) excluded (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [10(1)](https://www.legislation.gov.uk/nisr/2023/155/regulation/10/1)
[^key-f7021d06fdfb8b82ae3cdc950f38e569]: Words in [s. 77(10)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/10) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(10)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/10)
[^key-f70db0cad4bca1f2c46ff0894cc28118]: Words in s. 159(1) substituted (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(2)(b)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/2/b) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50))
[^key-f75b80562e754605ff161a4344e20dcb]: [Sch. 5 para. 6A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6A) 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. 6(h)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/h)
[^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-f7d8b3ae395176704da868d0f98b4bcc]: S. 72(8)-(12) substituted for s. 72(8) (8.10.2007 for specified purposes, 29.10.2007 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 54(2)](https://www.legislation.gov.uk/nia/2007/2/section/54/2), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(c)(2)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/c/2)
[^key-f7f1302b81319e229eb98d9aeb353452]: Words in [s. 94(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/94/1) repealed (31.10.2016) 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), [70(1)(a)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/a); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^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-f87bbf4f99e76f4191bd9692591db960]: S. 39(2A) inserted (with effect in relation to the tax year 2010–11 and subsequent tax years) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 6(1)](https://www.legislation.gov.uk/nia/2008/1/section/6/1) (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-f89b36e20382677bde64cc94b44471fd]: Words in [s. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^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-f93d3b2661ee94a3644b475396eeb3cc]: [S. 146(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/3) 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. 102(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/102/3); [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-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-f9cbacdf4f116d5c18605ec4d7974866]: Words in [Sch. 5 para. 3C(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3C/1/a) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(e)(ii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/ii)
[^key-f9e8720b78cef84af009b46b6f535c06]: Words in s. 121(1) inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 199(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/199/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-fa03793a70a35702006542d2d83a3fd7]: [S. 30C(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/30C/5)[(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/30C/5A) substituted for [s. 30C(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/30C/5) (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 3 para. 37](https://www.legislation.gov.uk/ukpga/2002/21/schedule/3/paragraph/37); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/d/iii)
[^key-fa17d4255fb468660a85dfda245f2ef4]: [S. 172(11B)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11B/b)[(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11B/c) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 18(3)(c)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/3/c)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/7)
[^key-fa26233dffb5885ce389898cef1fef40]: S. 35A(6) substituted for s. 35A(6)(7) (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 3](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/3); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-fa42711f78cc6fb8fc1087ebeaa898f5]: Words in [Sch. 1 para. 3B(8)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/8) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 174(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/174/2)
[^key-faba74b59724dc8340ade176f8166800]: [Sch. 3 para. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/7) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 18(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/18/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-fb0486df15aba4f7d19a24c3e62d37cb]: Words in [Sch. 5 para. 7A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7A/2) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(j)(ii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/j/ii)
[^key-fb072f9d2b84ff3388459c532a538a96]: [S. 10(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-fb2d80ba78e52bea733ffa568767deb3]: [S. 44(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/1/b) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 1(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/1/2/b)
[^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-fb40a95e3aba49717568ec29b7dac6f7]: [S. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) applied (with modifications) (1.4.2007) by [The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204)](https://www.legislation.gov.uk/nisr/2007/204), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/204/regulation/1/1), [15](https://www.legislation.gov.uk/nisr/2007/204/regulation/15)
[^key-fb9d2eb8f52f4b784658fe3788a37f84]: Words in [s. 4A(4)(b)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/4/b/i) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(4)(a)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/4/a)
[^key-fbefec02b70b1824728bb7c1fa5c3777]: Word in [s. 167ZZ(1)(a)(vi)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ/1/a/vi) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(3)(d)](https://www.legislation.gov.uk/nia/2016/15/section/25/3/d), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-fbf41abf009ef564807c6c0787a58346]: Words in s. 4(6)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 193(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/193/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-fc49a6ae22cfb6b8837c054ce7bd1637]: [Sch. 1 para. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7) modified (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 in so far as not already in force) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 97(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/97/2), [Sch. 24 para. 31](https://www.legislation.gov.uk/ukpga/2007/11/schedule/24/paragraph/31); [S.I. 2008/568](https://www.legislation.gov.uk/uksi/2008/568), [art. 2(a)(b)](https://www.legislation.gov.uk/uksi/2008/568/article/2/a/b)[(c)](https://www.legislation.gov.uk/uksi/2008/568/article/2/c)[(d)](https://www.legislation.gov.uk/uksi/2008/568/article/2/d)[(e)(f)](https://www.legislation.gov.uk/uksi/2008/568/article/2/e/f) (with [art. 3](https://www.legislation.gov.uk/uksi/2008/568/article/3))
[^key-fcb50d6e03a7784c6e251cbd585a8270]: [S. 172(7B)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/7B) inserted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)(6)](https://www.legislation.gov.uk/ukpga/2022/5/section/5/5/6), [Sch. para. 8(4)](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/8/4); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-fcd105615f012f17ae4f78f85489867e]: Words in [s. 141A(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/2/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-fd50ed5cdadc9f7aecd0005e77e68aeb]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 13(3)](https://www.legislation.gov.uk/nia/2015/1/section/13/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(c)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/c)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(1)](https://www.legislation.gov.uk/nisr/2015/86/article/7/1)[(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-fd582d9fda6b9923a07e53328420ce2f]: Words in [s. 4AA(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/4AA/2) substituted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)](http:/www.legislation.gov.uk/id/ukpga/2022/5/5)[(6)](http:/www.legislation.gov.uk/id/ukpga/2022/5/6), [Sch. para. 5](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/5); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-fd919c9bfc661b18de823f54493ac0a4]: Words in [Sch. 5 para. 7B(5)(b)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/5/b/i) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(iii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/iii)
[^key-fdafb8033491942c6c8a0c358d88d22f]: Words in [Sch. 2 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/4), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-fde90ee189bc6697370ffe2a621c878b]: [S. 121(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1A) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(13)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/13) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-fded9b5e181bd820a05a7de7debdbcdb]: Words in [s. 10A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/4) substituted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [s. 13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 1 para. 2(2)](https://www.legislation.gov.uk/ukpga/2004/3/schedule/1/paragraph/2/2); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 5(a)(ii)](https://www.legislation.gov.uk/uksi/2004/1943/article/5/a/ii)
[^key-fe38fea3426fd586bad892aa9aee97ee]: Words in [s. 166(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/166/3) substituted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(5)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/5); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/b)
[^key-fe572d8190e86a839b9d1493cda0229d]: Words in s. 21(5A)(b) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-fe9d02eee91628f1dd1969915641b13f]: Act applied in part (with modifications) (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [16](https://www.legislation.gov.uk/nisr/2010/312/regulation/16), [Sch. 2](https://www.legislation.gov.uk/nisr/2010/312/schedule/2) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3))
[^key-feeb8d704e09149550b3ed700cf0cebc]: Figure in [Sch. 3 para. 5(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/1/c) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(17)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/17) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-ff0ebbda6f4cec1bcdb4712d476371ae]: Words in [s. 142(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/142/3) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 39(3)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/39/3/b)
[^key-ff3c808822b666c51025130bb668f07a]: Words in s. 39A 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. 74(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/74/2); [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-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-ffd0bf530a56989c54023473ecce3aae]: [S. 135](https://www.legislation.gov.uk/ukpga/1992/7/section/135) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-ffddfbc46b74d7adffaac59453926383]: [S. 167ZZ17(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ17/6) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [19(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/19/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-fff58650d8229587085cfadfb62d0f20]: S. 81 repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2) and see also [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 30(1)](https://www.legislation.gov.uk/nia/2010/13/section/30/1))
[^M_C_06ee5d2b-a34a-4aa6-93e5-2f25471e1f13]: S. 167ZZ9 modified (temp.) (22.3.2022 with effect in accordance with [s. 3(1)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/1)[(2)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/2) of the amending Act) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 3(3)-(5)](https://www.legislation.gov.uk/nia/2022/5/section/3/3), [5(1)](https://www.legislation.gov.uk/nia/2022/5/section/5/1)
[^M_C_1e6b88b7-b4fe-4d76-b3c0-82f0c502e155]: S. 15(3ZA) modified (for the tax year 2022-23) by [Health and Social Care Levy Act 2021 (c. 28)](https://www.legislation.gov.uk/ukpga/2021/28), [s. 5(4)(c)](https://www.legislation.gov.uk/ukpga/2021/28/section/5/4/c)
[^M_C_246be113-fc4a-4880-c582-66eb583f0f04]: S. 14A(2) modified (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 18](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/18); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^M_C_4890f451-3528-4811-d205-fe05833ea84b]: Pt. 12ZD modified (6.4.2022) by [The Statutory Parental Bereavement Pay (Persons Abroad and Mariners) Regulations (Northern Ireland) 2022 (S.R. 2022/170)](https://www.legislation.gov.uk/nisr/2022/170), [regs. 1](https://www.legislation.gov.uk/nisr/2022/170/regulation/1), [4-8](https://www.legislation.gov.uk/nisr/2022/170/regulation/4) (with [reg. 3](https://www.legislation.gov.uk/nisr/2022/170/regulation/3))
[^M_C_80b4fabf-92be-4484-9339-dfe88877a2d0]: [S. 167ZZ10(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ10/4) modified (temp.) (22.3.2022 with effect in accordance with [s. 3(1)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/1)[(2)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/2) of the amending Act) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 3(3)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/3)[(6)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/6), [5(1)](https://www.legislation.gov.uk/nia/2022/5/section/5/1)
[^M_C_85c36685-a6ad-446b-dac0-2336e9ef4f79]: S. 167ZZ17 modified (temp.) (22.3.2022 with effect in accordance with [s. 3(1)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/1)[(2)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/2) of the amending Act) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 3(3)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/3)[(8)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/8), [5(1)](https://www.legislation.gov.uk/nia/2022/5/section/5/1)
[^M_C_9d36ca0b-e755-40d1-f5c2-0a8a327ff08a]: S. 9(2) modified (for the tax year 2022-23) by [Health and Social Care Levy Act 2021 (c. 28)](https://www.legislation.gov.uk/ukpga/2021/28), [s. 5(4)(b)](https://www.legislation.gov.uk/ukpga/2021/28/section/5/4/b)
[^M_C_a2c4d5b5-a739-4488-fe1b-6952784c64de]: S. 151(1) disapplied (temp.) (28.3.2020) by [The Statutory Sick Pay (Coronavirus) (Suspension of Waiting Days and General Amendment) Regulations (Northern Ireland) 2020 (S.R. 2020/54)](https://www.legislation.gov.uk/nisr/2020/54), [regs. 1](https://www.legislation.gov.uk/nisr/2020/54/regulation/1), [2](https://www.legislation.gov.uk/nisr/2020/54/regulation/2) (made under [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [s. 43](https://www.legislation.gov.uk/ukpga/2020/7/section/43), which section was extended by [S.I. 2022/362](https://www.legislation.gov.uk/uksi/2022/362), [reg. 3](https://www.legislation.gov.uk/uksi/2022/362/regulation/3) and expired (25.9.2022) by virtue of [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [s. 89](https://www.legislation.gov.uk/ukpga/2020/7/section/89) with s saving in [S.I. 2022/987](https://www.legislation.gov.uk/uksi/2022/987), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2022/987/regulation/1/1), [2](https://www.legislation.gov.uk/uksi/2022/987/regulation/2))
[^M_C_a9dd27f8-586a-43db-c34f-98486050c136]: Act modified (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 30(10)](https://www.legislation.gov.uk/ukpga/1992/8/section/30/10), [115(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/115/4), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4) Act modified (27.7.1992) by [S.R. 1992/328](https://www.legislation.gov.uk/nisr/1992/328), [art. 2](https://www.legislation.gov.uk/nisr/1992/328/article/2). Act modified (31.12.1992) by [S.R. 1992/560](https://www.legislation.gov.uk/nisr/1992/560), [art. 2](https://www.legislation.gov.uk/nisr/1992/560/article/2), [S.R. 1992/561](https://www.legislation.gov.uk/nisr/1992/561), [art.2](https://www.legislation.gov.uk/nisr/1992/561/article/2), [S.R. 1992/562](https://www.legislation.gov.uk/nisr/1992/562), [art.2](https://www.legislation.gov.uk/nisr/1992/562/article/2), [S.R. 1992/563](https://www.legislation.gov.uk/nisr/1992/563), [art. 2](https://www.legislation.gov.uk/nisr/1992/563/article/2) and [S.R. 1992/564](https://www.legislation.gov.uk/nisr/1992/564), [art. 2](https://www.legislation.gov.uk/nisr/1992/564/article/2) Act modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 42(1)(a)](https://www.legislation.gov.uk/ukpga/1993/49/section/42/1/a); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2) Act modified (4.7.1994) by [S.R. 1995/262](https://www.legislation.gov.uk/nisr/1995/262), [art. 2](https://www.legislation.gov.uk/nisr/1995/262/article/2) Act modified (2.11.1994) by [S.R. 1994/427](https://www.legislation.gov.uk/nisr/1994/427), [art. 2](https://www.legislation.gov.uk/nisr/1994/427/article/2) Act modified (13.4.1995) by: [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [regs. 16](https://www.legislation.gov.uk/nisr/1995/35/regulation/16), [18](https://www.legislation.gov.uk/nisr/1995/35/regulation/18), [21](https://www.legislation.gov.uk/nisr/1995/35/regulation/21), [26](https://www.legislation.gov.uk/nisr/1995/35/regulation/26), [31](https://www.legislation.gov.uk/nisr/1995/35/regulation/31); [S.R. 1995/110](https://www.legislation.gov.uk/nisr/1995/110), [art. 2](https://www.legislation.gov.uk/nisr/1995/110/article/2); [S.R. 1994/485](https://www.legislation.gov.uk/nisr/1994/485), [regs. 2-4](https://www.legislation.gov.uk/nisr/1994/485/regulation/2); [S.R. 1994/485](https://www.legislation.gov.uk/nisr/1994/485), [reg. 16](https://www.legislation.gov.uk/nisr/1994/485/regulation/16) (as added by [S.R. 1995/150](https://www.legislation.gov.uk/nisr/1995/150), [reg. 23](https://www.legislation.gov.uk/nisr/1995/150/regulation/23)); [S.R. 1995/150](https://www.legislation.gov.uk/nisr/1995/150), [Pt. III](https://www.legislation.gov.uk/nisr/1995/150/part/III), [reg. 24](https://www.legislation.gov.uk/nisr/1995/150/regulation/24)
[^M_C_d2cbe5a2-3f53-4744-fb3c-3363dc74bd10]: Act modified (9.9.2021) by [The Social Security (Switzerland) Order (Northern Ireland) 2021 (S.R. 2021/277)](https://www.legislation.gov.uk/nisr/2021/277), [arts. 1(2)](https://www.legislation.gov.uk/nisr/2021/277/article/1/2), [2(2)(b)](https://www.legislation.gov.uk/nisr/2021/277/article/2/2/b), [Sch.](https://www.legislation.gov.uk/nisr/2021/277/schedule)
[^M_C_e39986b8-5d0b-4dd4-952b-c1e2591d75da]: Act modified (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. I para. 1](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/I/paragraph/1) Act modified (1.9.1999) by: [S.R. 1999/349](https://www.legislation.gov.uk/nisr/1999/349), [reg. 2(2)](https://www.legislation.gov.uk/nisr/1999/349/regulation/2/2), [Sch.](https://www.legislation.gov.uk/nisr/1999/349/schedule); [S.R. 1999/350](https://www.legislation.gov.uk/nisr/1999/350), [reg. 2(2)](https://www.legislation.gov.uk/nisr/1999/350/regulation/2/2), [Sch.](https://www.legislation.gov.uk/nisr/1999/350/schedule) Act modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2](https://www.legislation.gov.uk/ukpga/1999/10/section/2), [20](https://www.legislation.gov.uk/ukpga/1999/10/section/20), [Sch. 2 para. 29](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/29) Act modified (1.8.2000) by [S.R. 2000/246](https://www.legislation.gov.uk/nisr/2000/246), [art. 2](https://www.legislation.gov.uk/nisr/2000/246/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2000/246/schedule) Act modified by [S.R. 2000/377](https://www.legislation.gov.uk/nisr/2000/377), [art. 2](https://www.legislation.gov.uk/nisr/2000/377/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2000/377/schedule) (the amendment coming into force in accordance with art. 1(1) of the amending S.R.)
[^M_F_05615895-4627-4658-8329-981ee4f26703]: Words in Sch. 1 para. 7(1)(a) substituted (with effect in relation to payments made on or after 6.4.2007 under contracts relating to construction operations) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 77](https://www.legislation.gov.uk/ukpga/2004/12/section/77), [Sch. 12 para. 14](https://www.legislation.gov.uk/ukpga/2004/12/schedule/12/paragraph/14); [S.I. 2006/3240](https://www.legislation.gov.uk/uksi/2006/3240)
[^M_F_05dee342-2fb7-4bd4-d808-39e67cb64a97]: S. 39A(3A)-(3D) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(e)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/e)
[^M_F_060195c7-9f3b-4ccf-d434-487874c32c0e]: Words in s. 73(11)(a) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(4)(a)](https://www.legislation.gov.uk/nia/2022/7/section/1/4/a), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_064d2b4d-4117-4729-e523-c4a528d70dba]: S. 144(2A) inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/5/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_10c2eb62-b068-4477-c23d-7ac52d1ba48c]: S. 73(9)(b)(ii) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(3)](https://www.legislation.gov.uk/nia/2022/7/section/1/3), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_1c2546a6-9a51-47e3-a311-4340a8fdf3ef]: Words in s. 74(1) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(4)(d)](https://www.legislation.gov.uk/nia/2022/7/section/1/4/d), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^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)
[^M_F_21e1113f-82b4-409f-d151-250ab7abb95b]: Words in s. 46(2) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(4)(a)(i)](https://www.legislation.gov.uk/uksi/2023/134/article/8/4/a/i)
[^M_F_24a8a52e-430b-4798-d9fe-a213c3120d6d]: Words in Sch. 4A para. 1(4) substituted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(5)(b)](https://www.legislation.gov.uk/uksi/2023/134/article/8/5/a)
[^M_F_25bc68cf-9b40-4e2d-b76d-c98368d8076d]: Words in s. 39A(4A) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(g)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/g)
[^M_F_2b7ce514-9546-4485-9ce7-cdac991f2113]: Words in s. 39A(1)(b) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(b)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/b)
[^M_F_37715333-a6b0-4cdc-ea66-5fb16c800da8]: Words in s. 39A(2)(c) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(d)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/d)
[^M_F_3a79afdc-405f-4a66-fc6e-d002543a8ea6]: Words in s. 39A(5)(a) substituted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(i)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/i)
[^M_F_3c04c7ca-c753-4ec4-be83-cc894a29de61]: Words in s. 73(12)(b) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(4)(c)](https://www.legislation.gov.uk/nia/2022/7/section/1/4/c), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_4efbf7a9-e299-4af0-c7ac-13f885eb5743]: Words in Sch. 5 para. 6A(2)(b) 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)
[^M_F_52c654ce-66bf-4f81-ac0e-603340b26be3]: Words in s. 145(2)(b) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 6(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/6/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_5ef45070-e8b9-4e49-e0ff-21aef661039b]: Sch. 5 para. 4(2) omitted by virtue of [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1](https://www.legislation.gov.uk/nisi/1995/3213/article/1), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(13)(14)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/13/14)
[^M_F_5fed0433-b739-496a-a7de-9f244e3faa2a]: [S. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2): definition of "state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 7(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/7/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l) ; [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_628451f4-fdcc-4ec5-f3ae-6961ea05ebf5]: Words in Sch. 4A para. 1(2) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(5)(a)](https://www.legislation.gov.uk/uksi/2023/134/article/8/5/a)
[^M_F_64933d2b-b788-4bdc-9a19-f01acc4e3bbf]: S. 133(1): definition of "pensionable age" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 4](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/4); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_65da65ef-8bed-4988-cae0-e9c1e9ad91d6]: Words in s. 39A(2)(b)(ii) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(c)(iii)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/c/iii)
[^M_F_7251aa19-2227-46e9-9f01-40a32ece78b3]: Word in s. 30B(4) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(1)(2)(d)](https://www.legislation.gov.uk/nia/2022/7/section/1/1), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2) (with [s. 1(8)](https://www.legislation.gov.uk/nia/2022/7/section/1/8)); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_72afea14-4ad9-4d76-92ad-be830c2b8463]: Words in s. 72(4)(a) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(4)(a)](https://www.legislation.gov.uk/nia/2022/7/section/1/4/a), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_75a1dc48-6368-4be0-a600-15b6fbf55e0f]: Words in s. 172(2)(c) omitted (6.4.1995) by virtue of [The Statutory Sick Pay Percentage Threshold Order (Northern Ireland) 1995 (S.R. 1995/69)](https://www.legislation.gov.uk/nisr/1995/69), [art. 6(1)(a)(ii)](https://www.legislation.gov.uk/nisr/1995/69/article/6/1/a/ii)
[^M_F_7a8f0e66-efde-436a-e259-5f14ac6d834e]: Words in s. 39C(4) substituted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(3)(b)](https://www.legislation.gov.uk/uksi/2023/134/article/8/3/b)
[^M_F_7df61c6b-6ae8-4884-c693-005a2b9d2420]: S. 39A(4B) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(h)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/h)
[^M_F_85a0d26a-c46a-48ec-e1c6-fafd9111024f]: Words in s. 145(2)(a) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 6(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/6/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_85d32eb2-b17c-446e-dde4-608475029b9d]: Sums in Sch. 4 (except Sch. 4 Pt. 3 para. 5) substituted and confirmed (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [3](https://www.legislation.gov.uk/nisr/2023/150/article/3/2), [Sch. 1](https://www.legislation.gov.uk/nisr/2023/150/schedule/1)
[^M_F_8a81fef5-b1a4-465a-8d48-95f8aaa1b6f2]: Words in s. 46(4) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(4)(a)(iii)](https://www.legislation.gov.uk/uksi/2023/134/article/8/4/a/iii)
[^M_F_8bfef0b6-b059-4d76-d752-4500766c6234]: Words in s. 172(2)(c) repealed (13.4.1995) by [The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 37](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/37), [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)
[^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_983c98c0-e63a-4a93-efa7-6df30da1c1be]: Figure in s. 48BB(6) 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(3)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/9/3/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)(xi)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xi)
[^M_F_99dae162-4ef6-4fc0-8e10-a6a914ba15f7]: Words in s. 172(2)(a) repealed (13.4.1995) by [The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 37](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/37), [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)
[^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)
[^M_F_9f7ae3b9-6366-471e-f4a9-9d52a2fb77ea]: Word in s. 66(2)(a) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(1)(2)(a)](https://www.legislation.gov.uk/nia/2022/7/section/1/1/2/a), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2) (with [s. 1(8)](https://www.legislation.gov.uk/nia/2022/7/section/1/8)); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_a18abb64-1604-44a2-8ddc-3b3bc4869d76]: Words in s. 39A(2)(b)(i) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(c)(ii)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/c/ii)
[^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)
[^M_F_a82d926d-4c9d-4b34-dc42-c1c9ff07927b]: Words in s. 39C(3) substituted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(3)(a)](https://www.legislation.gov.uk/uksi/2023/134/article/8/3/a)
[^M_F_aa8c221a-4dac-48f3-a8e7-3db71fc77f80]: S. 133(1): definition of "the qualifying age for state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 4](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/4); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_aad8fb0b-9dcf-4120-9fc1-085e7e851c60]: Words in s. 35 inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(3)(b)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/3/b)
[^M_F_ab6f706c-08cc-4207-ec9a-601dbb15d7dc]: [S. 155B](https://www.legislation.gov.uk/ukpga/1992/7/section/155B) inserted (temp.) (25.3.2020) by virtue of [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [ss. 42(1)](https://www.legislation.gov.uk/ukpga/2020/7/section/42/1), [87(1)](https://www.legislation.gov.uk/ukpga/2020/7/section/87/1) (with [s. 88](https://www.legislation.gov.uk/ukpga/2020/7/section/88)); which affecting provision expired (25.3.2022) by virtue of [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [s. 89](https://www.legislation.gov.uk/ukpga/2020/7/section/89) (with [s. 90](https://www.legislation.gov.uk/ukpga/2020/7/section/90))
[^M_F_ad62867b-0e08-463c-96c0-0d8c3a4df1ea]: Words in s. 146(1)(k) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 7(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/7/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_ae522cac-761a-47d9-bd1c-e5fadc3572a6]: Words in s. 35 heading inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(3)(a)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/3/a)
[^M_F_b3f88470-14eb-415a-cad2-d719c00c1998]: [S. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2): definition of "the qualifying age for state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 7(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/7/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_b59bfba1-dea5-4cf4-a2d4-d0b8dc73babe]: Words in Sch. 5 para. 6(4)(b) 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)
[^M_F_bae3ea0d-3d37-4d6c-a967-fd9e68c77559]: S. 39A(6)-(8) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(j)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/j)
[^M_F_c08758c6-0173-4f98-9d3c-3997ad0d49f3]: Words in s. 89 heading repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-6321bf6b2434853afcd00da39ea6a7e0]: Words in [s. 1(2)(bb)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2/bb) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 191](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/191) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-6d259e815bbb82599b76ad03d58b977c]: Words in [s. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/2/1/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 192](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/192) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-5ad1748968a45b4862814461b3976ffe]: S. 4(4)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 193(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/193/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-bffc178eb768d910679b1ce248e6a2ad]: Words in s. 4(4)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 193(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/193/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-fbf41abf009ef564807c6c0787a58346]: Words in s. 4(6)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 193(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/193/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-d525ce8b7bba1bccb9f195bb52057ce7]: Words in [s. 7(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/7/1/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 194](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/194) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-fb072f9d2b84ff3388459c532a538a96]: [S. 10(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-7b212be153690aee248f2a4988b5f8c0]: [S. 10(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-45b1a596a138b3ba4665d130564265b8]: Words in [s. 10(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1/c) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-29530ed5bcb20d2f0932a421e5bea5d2]: Words in [s. 10(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(5)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/5) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-4bc3d702b918f5301f53ed835812c106]: Words in [s. 10(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/2/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(6)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/6) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-6840ac1397e869782233830807aea505]: Words in [s. 10(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/4) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(7)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/7/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-a9e497f4cd52125676b63f014fb7c80b]: Word in [s. 10(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/4) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(7)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/7/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-a14f0a0fe9a4f8f4102bb729fdb25094]: Words in [s. 10(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/6) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(8)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/8) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-5a217aedd8e6afdda8990aacfa3ea2b0]: [S. 10(7)-(7B)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/7) substituted for [s. 10(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/7) (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(9)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/9) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-dd8dc902a88a323c1e5beefeed7960ab]: [S. 10(8)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/8/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(10)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/10) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-503c7afdf2079c8cb5b6a6befd6e3fa3]: Words in [s. 10(8)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/8/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(11)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/11/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-65890082f3f7398d957f0f40e68c563c]: Words in [s. 10(8)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/8/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(11)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/11/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-c1df100acc53148d195864c4736c52fb]: [S. 10(10)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/10) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(13)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/13), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-d16fa3686aee083357742d368b0162f1]: Words in [s. 10A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/1) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 198(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/198/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-7bc1fd6ceb879c506e6a61c4070258fa]: Words in [s. 10A(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/2/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 198(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/198/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-1ceb2829b6f5c774bff8a2388dab20a7]: Words in [s. 10A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/4) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 198(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/198/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-0aef1e1f95595a7cbcdf1bda1aca1445]: Words in [s. 10A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/5) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 198(5)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/198/5) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-290d01429babadcff29c9c6ab5ab7e83]: Words in s. 10ZA(1)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-89d2600f49dca37a8b3aded978db12db]: Words in s. 10ZA(1)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(3)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/3/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-c7387c97b36bb11c4c4a4ca4a61d2cb5]: Word in s. 10ZA(1)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(3)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/3/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-bae4145c95c4f0e9ab7cbc526decb953]: Words in s. 10ZA(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-d1348f87d881cb357a0ca9ed0b84bce7]: Words in s. 10ZA(6) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(5)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/5) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-e22353013fc3eda4bbee8776c2bd3c68]: Words in [s. 10ZB(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZB/2/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 197(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/197/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-0e9443d463d60bceaff1f010a7c49da8]: Words in [s. 10ZB(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZB/2/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 197(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/197/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-c56ba1823974ddedc8bfa2e609f991bb]: Words in [s. 10ZB(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZB/2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 197(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/197/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-21d8c78c4975ecaf4285de91fa92a85b]: Words in [s. 10ZB(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZB/3) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 197(5)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/197/5) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-58fb35c7d2599c4d8c8c09e001f30f3f]: Words in s. 20(1) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-b6bfad474778e1d13f24ca929e0efdc4]: Words in s. 20(1)(f)(i) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-bae5396f1ca9cf59f581ea92ea5692aa]: Words in s. 121(1) inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 199(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/199/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-f9e8720b78cef84af009b46b6f535c06]: Words in s. 121(1) inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 199(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/199/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-63a99854dcde44faf2f15095fb118dca]: Words in s. 125(5)(a)(ii) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 200](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/200) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-04c519d54af7256e628abcf9be29d618]: Words in s. 146(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 201(2)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/201/2/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-06fb025354f3f691d95aa986febf1866]: Words in s. 146(2) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 201(2)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/201/2/b), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-8c39e67b8365c28e77a600712af24887]: Words in s. 146(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 201(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/201/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-89823ab5f7ad05aea93358c231efecb6]: Words in s. 146(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 201(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/201/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-fe572d8190e86a839b9d1493cda0229d]: Words in s. 21(5A)(b) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-fa03793a70a35702006542d2d83a3fd7]: [S. 30C(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/30C/5)[(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/30C/5A) substituted for [s. 30C(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/30C/5) (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 3 para. 37](https://www.legislation.gov.uk/ukpga/2002/21/schedule/3/paragraph/37); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/d/iii)
[^key-c52088e091e33b9a6704cc2c06ba85ea]: [S. 35(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/1/c) substituted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 2(a)](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/2/a); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-0017182c843c07e326583cccfb7d2bc5]: Words in [s. 35(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3/c) substituted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 2(b)](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/2/b); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-1e697a43f3ea5f4fe6c1e479ec3cadc7]: [S. 35(6A)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/6A)[(6B)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/6B) inserted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 2(c)](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/2/c); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-fa26233dffb5885ce389898cef1fef40]: S. 35A(6) substituted for s. 35A(6)(7) (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 3](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/3); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-ca7f56c5a89b03e42034b57df8957d69]: [S. 35A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/1) substituted for s. 35A(1)-(3) (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [ss. 4(1)(a)](https://www.legislation.gov.uk/nia/2002/10/section/4/1/a), [9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II) (with [art. 3(3)](https://www.legislation.gov.uk/nisr/2002/358/article/3/3))
[^key-a20dca435c49fbe5d1039728fd001aa0]: [S. 35A(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/5A)[(5B)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/5B) inserted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [ss. 4(1)(c)](https://www.legislation.gov.uk/nia/2002/10/section/4/1/c), [9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-ec51cfec49720153af52a831f4927069]: [S. 42(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/42/1)[(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/42/1A) substituted for [s. 42(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/42/1) (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 3 para. 42](https://www.legislation.gov.uk/ukpga/2002/21/schedule/3/paragraph/42); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/d/iii)
[^key-d863b3d00e1c3b1a876dbbbaa9e7dec1]: S. 45A repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-8b256d13c165eb1163ea7714b1f44f18]: Words in s. 56(1) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-0ff51b22b498b9af4efb63926f9ab37c]: Words in [s. 60(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/4)[(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/5) substituted (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 3 para. 45](https://www.legislation.gov.uk/ukpga/2002/21/schedule/3/paragraph/45); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/d/iii)
[^key-80eb09c64195d7949772aa25be4d3103]: S. 60(6) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-8f68a1a1a96736bd5b79a67d57995db7]: Words in s. 61(1)(2) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-88b5f72c94c7f640a62c4541cd25b9f6]: Words in s. 63(f)(i) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-b8fd553264893d86611b93f5a671f1b5]: Words in s. 77(1) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-6d33e9a35796d67a37e01109bcfbd77f]: S. 80 repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2) and see also [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 30(1)](https://www.legislation.gov.uk/nia/2010/13/section/30/1))
[^key-fff58650d8229587085cfadfb62d0f20]: S. 81 repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2) and see also [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 30(1)](https://www.legislation.gov.uk/nia/2010/13/section/30/1))
[^key-166c86d1c1afe793153a639b3d570ebe]: Words in s. 91(1)(b) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-215a3d6da570098601e5f1878c7bf08b]: Words in [s. 160(10)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/160/10/b) substituted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 4](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/4); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-8f21909d315c9c3b5f8a0bd6453cfe54]: Word in Sch. 5 para. 2(5)(b) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-33bc5a310787ba62899938a774f118a8]: Words in Sch. 1 para. 6(1)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-be50212576e32d01e2e8cd97c5190fce]: Words in Sch. 1 para. 6(1)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-76942b177f89450ec5ecfc30d681ef30]: Words in Sch. 1 para. 6(7) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(c)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/c) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-1966aab9d1e19ce816d692a09a47547e]: Words in [Sch. 1 para. 7(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7/1/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(d)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/d) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-b87db1803f591223383af253003f9b6e]: Words in [Sch. 1 para. 7B(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7B/1) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(e)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/e) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-49292be53b497409c4648495fa997711]: Words in [s. 39(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/1)[(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/2)[(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/3) amendment continued (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 3 para. 39](https://www.legislation.gov.uk/ukpga/2002/21/schedule/3/paragraph/39); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/d/iii)
[^key-17fa9e6205d954ab2ee392412d1496db]: [S. 77(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/2) modified (7.4.2003) by [The Guardians Allowance (General) Regulations 2003 (S.I. 2003/495)](https://www.legislation.gov.uk/uksi/2003/495), [regs. 1](https://www.legislation.gov.uk/uksi/2003/495/regulation/1), [3-6](https://www.legislation.gov.uk/uksi/2003/495/regulation/3)
[^key-42a23b21a25c844a50b226aed853abf8]: [S. 77](https://www.legislation.gov.uk/ukpga/1992/7/section/77): transfer of functions (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 49(2)(a)](https://www.legislation.gov.uk/ukpga/2002/21/section/49/2/a), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) (with [s. 54(1)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/1)[(3)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/3)[(4)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/4)[(6)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/6)[(8)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/8)); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-e3762c2ae94aeaf5c9d59ccd108ac029]: Act: transfer of functions (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 50(2)(c)](https://www.legislation.gov.uk/ukpga/2002/21/section/50/2/c), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) (with [s. 54(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/2)[(3)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/3)[(5)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/5)[(7)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/7)[(9)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/9)); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-4dce6e9f50a166295565b0c4596ddb3e]: S. 141A inserted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 55(1)(b)](https://www.legislation.gov.uk/ukpga/2002/21/section/55/1/b)[(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/55/2), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-6b61d20ffaf9c4cfcd37f7b95fab456f]: S. 142 substituted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 56(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/56/2), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/392/article/3))
[^key-f5f1c6d0725db384f3b9685b2ecddfc8]: [Sch. 9 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/4) repealed (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 57(b)](https://www.legislation.gov.uk/ukpga/2002/21/section/57/b), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-ea76071184c83cad210cab97d99f6420]: Words in [s. 171(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/171/1) inserted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 4 para. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4/paragraph/5); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-d501447d6b587977fb7b66a37ca30bcc]: Words in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) substituted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 4 para. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4/paragraph/6); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-72c9d96f32aee1feb79479326428f621]: Pt. 9: transfer of functions in part (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 49(2)(b)](https://www.legislation.gov.uk/ukpga/2002/21/section/49/2/b), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) (with [s. 54(1)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/1)[(3)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/3)[(4)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/4)[(6)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/6)[(8)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/8)); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-a0da641fa08079e7934feb65d776229b]: [Sch. 10](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10) modified (7.4.2003 immediately after 2002 c. 21, s. 49 comes into force) by [The Child Benefit (General) Regulations 2003 (S.I. 2003/493)](https://www.legislation.gov.uk/uksi/2003/493), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2003/493/regulation/1/1), [15](https://www.legislation.gov.uk/uksi/2003/493/regulation/15)
[^key-8d99a76256e3c6647a96a5b1596d3ccf]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-c8efaca0fae395e92ed9bbada118d4eb]: [S. 122(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/122/1/b)[(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/122/1/c) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-da8f5adc9813c9bc4200941312f0475a]: [S. 127](https://www.legislation.gov.uk/ukpga/1992/7/section/127) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-63b4c085cd272d60d8f49e862f912b72]: [S. 128](https://www.legislation.gov.uk/ukpga/1992/7/section/128) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-6284fd44ee48d08b702bb72e98e18e4e]: Words in [s. 131(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/131/5) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-c7c221544b9104a4f67197e07102ad70]: [S. 30A](https://www.legislation.gov.uk/ukpga/1992/7/section/30A) modified (5.5.2003) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modifications for Her Majestys Forces and Incapacity Benefit) Regulations 2003 (S.I. 2003/735)](https://www.legislation.gov.uk/uksi/2003/735), [regs. 1](https://www.legislation.gov.uk/uksi/2003/735/regulation/1), [2](https://www.legislation.gov.uk/uksi/2003/735/regulation/2)
[^key-d1e338fcfaaef417725d3c7b3240242d]: [Sch. 3 para. 2(6)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/6) modified (5.5.2003) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modifications for Her Majestys Forces and Incapacity Benefit) Regulations 2003 (S.I. 2003/735)](https://www.legislation.gov.uk/uksi/2003/735), [regs. 1](https://www.legislation.gov.uk/uksi/2003/735/regulation/1), [4](https://www.legislation.gov.uk/uksi/2003/735/regulation/4)
[^key-b345e948dad9df7e740f984017f9ba1d]: Words in [s. 4(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/4/4/a) substituted (with effect in accordance with Sch. 22 para. 48(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 22 para. 48(1)(b)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/22/paragraph/48/1/b)
[^key-80e12deaea3ee31d3fd2f04ed50f0675]: [Sch. 1 para. 6(4B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/6/4B) inserted (with effect in accordance with s. 147(5) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 147(2)](https://www.legislation.gov.uk/ukpga/2003/14/section/147/2)
[^key-2a8fd8d50fe1d323572a02d872c54d29]: Words in [s. 4A(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/1/a) substituted (8.8.2003) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2003 (S.I. 2003/1884)](https://www.legislation.gov.uk/uksi/2003/1884), [arts. 1](https://www.legislation.gov.uk/uksi/2003/1884/article/1), [3](https://www.legislation.gov.uk/uksi/2003/1884/article/3)
[^key-88839e0c587596929fd1816c5c8cb9f3]: Words in [s. 4A(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/6) omitted (8.8.2003) by virtue of [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2003 (S.I. 2003/1884)](https://www.legislation.gov.uk/uksi/2003/1884), [arts. 1](https://www.legislation.gov.uk/uksi/2003/1884/article/1), [4](https://www.legislation.gov.uk/uksi/2003/1884/article/4)
[^key-b008bc04bbd934a93776d73c09ca7ffb]: S. 132A inserted (27.1.2003 for specified purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14)](https://www.legislation.gov.uk/nia/2002/14), [s. 21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 3](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/3); [S.R. 2003/29](https://www.legislation.gov.uk/nisr/2003/29), [art. 2](https://www.legislation.gov.uk/nisr/2003/29/article/2); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^key-e3c6bdbfd6f218ac634fef158d13fb35]: S. 168 applied (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 17(3)(a)](https://www.legislation.gov.uk/nia/2002/14/section/17/3/a), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(o)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/o); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^key-c60658f02502df9802f36e5f4bd59d11]: S. 169 applied (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 17(3)(b)](https://www.legislation.gov.uk/nia/2002/14/section/17/3/b), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(o)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/o); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^key-1c4107e12f545b7c2ec230d4241aed45]: Word in s. 123(1) repealed (6.10.2003) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14)](https://www.legislation.gov.uk/nia/2002/14), [s. 21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 3](https://www.legislation.gov.uk/nia/2002/14/schedule/3); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_c21a1e3b-86ca-40b4-dafa-586ac323a447]: Words in s. 39A(2)(b) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(c)(i)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/c/i)
[^M_F_c374dc57-3d7a-4ac3-8b00-07dd861f91d0]: Words in s. 144(2)(c)(ii) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 5(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/5/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_c5f068ff-8da1-4920-9abc-74108be98744]: S. 123(1)(g) and preceding word added (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 2(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/2/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^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)
[^M_F_ca56644c-a52d-48fa-d8a1-1cf248082432]: Words in s. 46(2) substituted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(4)(a)(ii)](https://www.legislation.gov.uk/uksi/2023/134/article/8/4/a/ii)
[^M_F_d3138bb6-ba97-4a27-8bd2-97f603e14464]: S. 144(4) omitted (2.12.2002 for certain purposes, and repealed 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 5(c)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/5/c), [Sch. 3](https://www.legislation.gov.uk/nia/2002/14/schedule/3); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l) ; [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_d8c39e26-2d7d-404b-a136-df704ffd5172]: S. 72(2)(b)(ii) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(3)](https://www.legislation.gov.uk/nia/2022/7/section/1/3), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_e84c2aac-9850-4206-c878-377fa2597ed3]: Words in s. 72(4)(b) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(4)(b)](https://www.legislation.gov.uk/nia/2022/7/section/1/4/b), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^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_efca9058-7946-44fd-adcc-b1f70e08eb59]: S. 123(1)(aa) inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 2(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/2/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_c5f068ff-8da1-4920-9abc-74108be98744]: S. 123(1)(g) and preceding word added (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 2(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/2/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_64933d2b-b788-4bdc-9a19-f01acc4e3bbf]: S. 133(1): definition of "pensionable age" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 4](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/4); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_aa8c221a-4dac-48f3-a8e7-3db71fc77f80]: S. 133(1): definition of "the qualifying age for state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 4](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/4); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_f12167da-53f6-4e4e-cfce-a37a45444d89]: Words in s. 39A(4) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(f)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/f)
[^M_F_f4e5383c-519c-4789-bdbf-3548607858dd]: Words in s. 39A substituted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(a)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/a)
[^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)
[^M_F_fab0955e-aa37-490f-9e47-41653d2d5a2d]: S. 133(1): definition of "state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 4](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/4); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_85a0d26a-c46a-48ec-e1c6-fafd9111024f]: Words in s. 145(2)(a) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 6(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/6/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_52c654ce-66bf-4f81-ac0e-603340b26be3]: Words in s. 145(2)(b) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 6(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/6/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_ad62867b-0e08-463c-96c0-0d8c3a4df1ea]: Words in s. 146(1)(k) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 7(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/7/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_b3f88470-14eb-415a-cad2-d719c00c1998]: [S. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2): definition of "the qualifying age for state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 7(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/7/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_5fed0433-b739-496a-a7de-9f244e3faa2a]: [S. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2): definition of "state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 7(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/7/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l) ; [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_d3138bb6-ba97-4a27-8bd2-97f603e14464]: S. 144(4) omitted (2.12.2002 for certain purposes, and repealed 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 5(c)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/5/c), [Sch. 3](https://www.legislation.gov.uk/nia/2002/14/schedule/3); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l) ; [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_c374dc57-3d7a-4ac3-8b00-07dd861f91d0]: Words in s. 144(2)(c)(ii) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 5(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/5/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_064d2b4d-4117-4729-e523-c4a528d70dba]: S. 144(2A) inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/5/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^key-fded9b5e181bd820a05a7de7debdbcdb]: Words in [s. 10A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/4) substituted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [s. 13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 1 para. 2(2)](https://www.legislation.gov.uk/ukpga/2004/3/schedule/1/paragraph/2/2); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 5(a)(ii)](https://www.legislation.gov.uk/uksi/2004/1943/article/5/a/ii)
[^key-c21b03c237e0c5cf008dbf72188b4eae]: Words in [s. 18(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/2/b) inserted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [s. 13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 1 para. 2(3)](https://www.legislation.gov.uk/ukpga/2004/3/schedule/1/paragraph/2/3); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 5(a)(ii)](https://www.legislation.gov.uk/uksi/2004/1943/article/5/a/ii)
[^key-009d3d0ca6b14de07e1ce19d6e628378]: Words in [Sch. 1 para. 3(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/3) substituted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2004/3/section/2/2), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(b)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/b)
[^key-67e45345afcf6683d97e2de9e41c8f9c]: [Sch. 1 para. 3(3A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/3A)[(3B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/3B) inserted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 2(3)](https://www.legislation.gov.uk/ukpga/2004/3/section/2/3), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(b)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/b)
[^key-d24e2fece88657810a8b09d74850ebc1]: Words in [Sch. 1 para. 3(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/4/b) substituted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/2004/3/section/2/4), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(b)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/b)
[^key-d8982fa7773ed8290a81c36497ef5e0a]: Words in [Sch. 1 para. 3(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/5) repealed (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 2(5)](https://www.legislation.gov.uk/ukpga/2004/3/section/2/5), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 2](https://www.legislation.gov.uk/ukpga/2004/3/schedule/2); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [arts. 2(b)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/b), [6(a)(ii)](https://www.legislation.gov.uk/uksi/2004/1943/article/6/a/ii)
[^key-053a1c7635df39c109024c9dfcbc1a15]: Words in [Sch. 1 para. 3A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3A/2) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(2)(a)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/2/a), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-3d825c089da461e4e37dc1b10d6ed567]: [Sch. 1 para. 3A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3A/2A)[(2B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3A/2B) inserted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(2)(b)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/2/b), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-e4fada47fd19bc00e087c7502fa0e25a]: Words in [Sch. 1 para. 3B(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/1/a) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(a)(i)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/a/i), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-ec2a43581a27554a5681a27890743f0e]: Words in [Sch. 1 para. 3B(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/1/a) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/a/ii), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-757fe2293a4478ee7085c145a264a14d]: [Sch. 1 para. 3B(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/1A) inserted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(b)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/b), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-cba234acb701231837631873595ac81e]: Words in [Sch. 1 para. 3B(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/2/b) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(c)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/c), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-5f64ec679c6a4db428f45ca2ac2a46ac]: Words in [Sch. 1 para. 3B(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/3) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(d)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/d), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-58b5c142800e0d5232fee0c96286b796]: Words in [Sch. 1 para. 3B(7)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7/b) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(e)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/e), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-6fbc58b88d7ea12b39a303fe4eb7f11b]: [Sch. 1 para. 3B(7A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7A)[(7B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7B) inserted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(f)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/f), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-107453b7c65c5e2147a67fe809049bf5]: [Sch. 1 para. 3B(10)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/10) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(g)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/g), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-a98854a968d05f90debe47551201ccc4]: [Sch. 1 para. 3B(13)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/13) repealed (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(h)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/h), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 2](https://www.legislation.gov.uk/ukpga/2004/3/schedule/2); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [arts. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d), [6(a)(ii)](https://www.legislation.gov.uk/uksi/2004/1943/article/6/a/ii)
[^key-b5d1dabf956d4e03314974130353f5af]: [Sch. 1 para. 7BZA](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7BZA) inserted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 6(3)](https://www.legislation.gov.uk/ukpga/2004/3/section/6/3), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(f)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/f)
[^key-b586004b73737439dc42a6c64035f85b]: [S. 171(3)(5)(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/171/3) applied (18.11.2004) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [ss. 254(5)](https://www.legislation.gov.uk/ukpga/2004/33/section/254/5), [263(8)(f)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/f)
[^M_F_5ef45070-e8b9-4e49-e0ff-21aef661039b]: Sch. 5 para. 4(2) omitted by virtue of [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1](https://www.legislation.gov.uk/nisi/1995/3213/article/1), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(13)(14)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/13/14)
[^key-78ce40bce31e2623afb52ac9dbfeaa47]: [S. 43(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/3/a)[(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/3/aa) substituted for s. 43(3)(a) (17.2.2005) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [arts. 1(3)](https://www.legislation.gov.uk/nisi/2005/255/article/1/3), [272(a)](https://www.legislation.gov.uk/nisi/2005/255/article/272/a)
[^key-20e5c6323251aeeddfdcf0687f4b0a5c]: Words in [s. 43(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/3) substituted (17.2.2005) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [arts. 1(3)](https://www.legislation.gov.uk/nisi/2005/255/article/1/3), [272(b)](https://www.legislation.gov.uk/nisi/2005/255/article/272/b)
[^key-aff2f13efed78e3ac473088c9799654b]: [Sch. 5 para. 8(4)-(6)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/8/4) substituted for [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5) [para. 8(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/8/4) (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 13(b)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/13/b)
[^key-893f844aefc11dcb727a899b3e114a55]: [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5) modified (6.4.2005) by [The Social Security (Retirement Pensions etc.) (Transitional Provisions) Regulations (Northern Ireland) 2005 (S.R. 2005/123)](https://www.legislation.gov.uk/nisr/2005/123), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2005/123/regulation/1/1), [2](https://www.legislation.gov.uk/nisr/2005/123/regulation/2)
[^key-c409e966f19660afb49ed92ecce93ebf]: [Sch. 5 para. 2A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/2A) inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 6](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/6)
[^key-db485a27697d2364c5f1e65ead50ac07]: [S. 55](https://www.legislation.gov.uk/ukpga/1992/7/section/55) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [arts. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [273(1)](https://www.legislation.gov.uk/nisi/2005/255/article/273/1)
[^key-7660701ebf3d93652b4d1644b5def844]: [S. 55C](https://www.legislation.gov.uk/ukpga/1992/7/section/55C) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [arts. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [273(2)](https://www.legislation.gov.uk/nisi/2005/255/article/273/2)
[^key-9d11aff3718feb417b3db53274b7e0fb]: Words in [s. 62(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/a) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 16(a)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/16/a)
[^key-c94e178a0ca196c1a8a1eec2b5867c36]: [S. 62(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/c) inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 16(b)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/16/b)
[^key-432994c376ce47bf9fa463ab35d30ca6]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 17(a)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/17/a)
[^key-66c4714b36bdb8f31675d995ed442f71]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 17(b)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/17/b)
[^key-1914d811152ec327fbf98489ba0f8a95]: [Sch. 5 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/1) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 4](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/4)
[^key-4d82104c7bd398fddabc88901123116b]: Words in [Sch. 5 para. 2(5)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/2/5/b) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 5(1)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/5/1) (with [Sch. 9 para. 5(2)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/5/2))
[^key-109e507cede3bf0f145a6b7e4426e977]: [Sch. 5 paras. 3A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3A), [3B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3B) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 7(1)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/7/1) (with [Sch. 9 para. 7(2)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/7/2))
[^key-a78fa73f84bee431e5b0e2e2afaebe6f]: [Sch. 5 para. 3C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3C) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 8](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/8)
[^key-30937768aed2ec84927783d95958aab1]: [Sch. 5 para. 3C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3C) restricted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 21](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/21)
[^key-628a7e1afb665bd7257dd523656f9e4c]: [Sch. 5 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4) restricted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 21](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/21)
[^key-5e6ae56e5240a9aeca09e04353dab498]: [Sch. 5 para. 4(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1)[(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1A) substituted for [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5) [para. 4(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1) (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 9](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/9)
[^key-99d99df9ad0e403f038d34d7b2f1295b]: [Sch. 5 paras. 7A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7A), [7B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 10(1)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/10/1) (with [Sch. 9 para. 10(2)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/10/2))
[^key-a4fe3b85cce6a841ec4a32e4a1a56692]: [Sch. 5 para. 7A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7A) restricted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 21](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/21)
[^key-0c52f7d742e09c4a8bb5d1cc5b2e7ff2]: [Sch. 5 para. 7C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7C) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 11](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/11)
[^key-54c4ab2b9333f386ebc0a94bbf013ada]: [Sch. 5 para. A1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/A1) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 3](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/3)
[^key-ca1407e25af2d3be55bb140a32a1afb7]: [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5) heading substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 2](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/2)
[^key-60e15273595db6be5c90a9ab5012b07c]: [Sch. 5 para. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/crossheading/married-women) cross-heading substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 12](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/12)
[^key-cf3fc2b2b106a48bad4b481b4476ff91]: [Sch. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5A) inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 14](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/14)
[^key-8cb3dea712f70a7f5cbec8fac9af7cd3]: Word in [s. 15(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/1) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(2)(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-c7c8b732cd1e99bffbde2d18f791cff7]: Word in [s. 15(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/1/a) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(2)(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/2/b), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-549511b71816e1bb00ec3729927e7e2e]: Words in [s. 15(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/1/b) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(2)(c)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/2/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-6187e4b5064df33c672f13f7e75e1c1d]: [S. 15(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/1/c) and preceding word inserted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(2)(d)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/2/d) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-150c9c0dba230ec8d0f78db292826510]: Words in [s. 15(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/2) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/3), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-f3625e77d5b15a8db766c5d89129c97b]: Words in [s. 15(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/3), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-11fef8690ce244c028159debd9259d31]: Words in [s. 15(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3A) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/3), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-301cc335704514f6089aba7a40c81278]: [S. 15(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/4) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/4), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-6eb090c89c915017b4eaaf29ab7aee2a]: [Sch. 2 para. 1(ab)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/1/ab) inserted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-c183c52c67d856c3a3a7e6ea35f5979f]: Words in [Sch. 2 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/2/a/b) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-fdafb8033491942c6c8a0c358d88d22f]: Words in [Sch. 2 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/4), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-3f37f2dab341358501f341907e7c7e0e]: Words in [Sch. 2 para. 3(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/4)[(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/5) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/4), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-d25fd6f9ccc4881f202a2d17669fc396]: Words in [Sch. 2 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/4) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/4), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-05bc4fbf74b7c724de4ebb79502b36fa]: Words in [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/5/b) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(5)(b)(i)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/5/b/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-615f337ec6392090afb055e1d78d51b1]: Words in [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/5/b) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(5)(b)(ii)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/5/b/ii), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-b9d0c9bb5786adaead01ac47fc76549d]: Words in [Sch. 2 para. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/7) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(6)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/6), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-14b61e4b6a10fadf8885a7175f96764c]: Words in [s. 167(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1) substituted (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 48](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/48); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h)
[^key-50f8438a4ace9f7716277aaf3b7bafdf]: [S. 171(3)-(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/171/3) applied (30.6.2005 for specified purposes, 1.9.2005 in so far as not already in force) by [Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11)](https://www.legislation.gov.uk/nia/2002/11), [ss. 6(5)](https://www.legislation.gov.uk/nia/2002/11/section/6/5), [9(3)](https://www.legislation.gov.uk/nia/2002/11/section/9/3); [S.R. 2005/319](https://www.legislation.gov.uk/nisr/2005/319), [art. 2](https://www.legislation.gov.uk/nisr/2005/319/article/2)
[^key-c1d7eb83aa7200b212110f52fe79c4d8]: Act restricted (30.6.2005 for specified purposes, 1.9.2005 in so far as not already in force) by [Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11)](https://www.legislation.gov.uk/nia/2002/11), [ss. 6(1)](https://www.legislation.gov.uk/nia/2002/11/section/6/1), [9(3)](https://www.legislation.gov.uk/nia/2002/11/section/9/3); [S.R. 2005/319](https://www.legislation.gov.uk/nisr/2005/319), [art. 2](https://www.legislation.gov.uk/nisr/2005/319/article/2)
[^key-5f121577810e4e54e32d42c03b20b10d]: Act modified (5.12.2005) by [The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2005 (S.R. 2005/544)](https://www.legislation.gov.uk/nisr/2005/544), [art. 2](https://www.legislation.gov.uk/nisr/2005/544/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2005/544/schedule)
[^key-cd63696a2d933ecb7696eefb49c9cef8]: [S. 62(1)(ac)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/ac) inserted (2.12.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Miscellaneous and Consequential Provisions) Order (Northern Ireland) 2005 (S.R. 2005/471)](https://www.legislation.gov.uk/nisr/2005/471), [art. 1](https://www.legislation.gov.uk/nisr/2005/471/article/1), [Sch. para. 1](https://www.legislation.gov.uk/nisr/2005/471/schedule/paragraph/1)
[^key-06732822d2ae1448c73f12231baf9389]: Words in [s. 62(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/c) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(a)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/a)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 5(a)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/5/a)
[^key-55f72245d1d7a43787218264db456fcb]: Words in [s. 62(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/c) added (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(a)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/a)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 5(b)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/5/b)
[^key-d9be6cbfbdb4bccfbffc83a0e1235ef3]: Words in [Sch. 5 para. 3C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3C) heading inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(e)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/i)
[^key-f9cbacdf4f116d5c18605ec4d7974866]: Words in [Sch. 5 para. 3C(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3C/1/a) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(e)(ii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/ii)
[^key-02c460ec95cbc3879c36b8980ea47b3b]: Words in Sch. 5 para. 3C(1)(b) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b/3), [Sch. paras. 6(e)(iii)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/iii/aa)
[^key-8025a2485ba8ffe4af04bc0aa378d276]: Words in Sch. 5 para. 3C(1)(b) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b/3), [Sch. paras. 6(e)(iii)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/iii/bb)
[^key-4f7cc96a1d6baae47a0aac1960aba9ef]: Words in Sch. 5 para. 3C(5) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b/3), [Sch. paras. 6(e)(iv)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/iv/aa)
[^key-c482f273811c41b387d9127d0b6dbff2]: Words in Sch. 5 para. 3C(5) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b/3), [Sch. paras. 6(e)(iv)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/iv/bb)
[^key-059540832d978ef491021b4bc1245581]: Words in [Sch. 5 para. 7B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B) heading inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/i)
[^key-a17675ab30709daec6f121ef6ffebf6f]: Words in [Sch. 5 para. 7B(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/1) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/i)
[^key-08066d40d1720d345b253d35f41c44cd]: Words in [Sch. 5 para. 7B(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/5) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/i)
[^key-ab2ba21972bcd2ecaf90dc98e61af7ba]: Words in [Sch. 5 para. 7B(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/2) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(ii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/ii)
[^key-fd919c9bfc661b18de823f54493ac0a4]: Words in [Sch. 5 para. 7B(5)(b)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/5/b/i) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(iii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/iii)
[^key-052682cf7fef23819c67e4d70f4a7ebe]: Words in [s. 20(1)(f)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/20/1/f/ii) 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. 67](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/67); [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-d9d2dde94a054538e26ee17eec11e7a1]: Words in [s. 30A(2)(b)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/2/b/ii) 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. 68](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/68); [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-0eb77e642e9ed7cce82347aca011ec7e]: Words in [s. 30B(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/30B/3/a) 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. 69](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/69); [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-514a6f5a769510548930efa8f8aabadb]: Words in [s. 37(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/3) 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. 72(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/72/2); [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-ef7605cd36f7a85e028506ef1fcb79fd]: Words in [s. 38(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/2) 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. 73(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/73/2); [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-ff3c808822b666c51025130bb668f07a]: Words in s. 39A 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. 74(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/74/2); [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-b2dd2820efc6d28b8f2b432fa2409855]: S. 39A(2)(c) and preceding word 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. 74(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/74/4); [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-5c4180bc2acf916c1a23333b052ceb87]: Words in s. 39A(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. 74(5)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/74/5); [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-307f67bf9e3cafc0087b56537c7f1d56]: S. 39A(4A) 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. 74(6)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/74/6); [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-d52cc7db1669fcf02fa806f067cdb70d]: Word in s. 39A(2) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b)[(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/d), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [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-f45e5ff53cf96410e9fce76542923b5f]: Words in [s. 39C](https://www.legislation.gov.uk/ukpga/1992/7/section/39C) 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. 76(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/76/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-adb7a1786f220c77848fab1b68c48bd0]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) 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. 77(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/77/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-d282dd0d7a76d57eb0833e46db3eab11]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) 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. 77(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/77/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)
[^key-470f99f0adff9ac3f15b0fc705c360ad]: Words in [s. 46(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/3) 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. 77(c)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/77/c); [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-cd24883871c349a065b7bab195e4eecc]: Words in [s. 48(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/1) 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. 78(2)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/78/2/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-6ea694b64f3d2d6740c84ddf45df892f]: Word in [s. 48(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/1) 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. 78(2)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/78/2/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)
[^key-243071adc2a1979a327fc2834fa62821]: Words in [s. 48(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/1) 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. 78(2)(c)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/78/2/c); [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-d913b0c2b9ca97fae4056e94b08a4a72]: Words in [s. 48(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/2) 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. 78(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/78/3); [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-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-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)
[^key-d86b20f7101f502d86d7ac1ecd4e4ba4]: Words in [s. 48BB](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB) 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. 81(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/81/2); [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-706ff9078577df05ccea662eb5b95fda]: Words in [s. 48BB](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB) 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. 81(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/81/3); [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-515777c35c720b1f9b704545865402ba]: Words in [s. 48BB(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/1/b) 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. 81(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/81/4); [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-a00747e58871a68c8b33fd1ecc5537b6]: Words in [s. 48BB(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/3/b) 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. 81(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/81/4); [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-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-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)
[^key-0c108ec581c123416e65e8c44c4f83c5]: Words in [s. 52(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/1) 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. 84](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/84); [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-6c58a68b5af7ab960bdecdf83644c27d]: Words in [s. 55(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/55/2) 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. 4(a)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/4/a)
[^key-9e2badb3cc799317f6d590c2011de3a9]: Words in [s. 60(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/2) 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. 85(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/85/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-44a27ae42818cf226a2e5d64a05fc359]: Words in [s. 60(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/2) 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. 85(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/85/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)
[^key-c458e3ce8715664a669f1bfa2b64866f]: Words in [s. 61A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/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. 86(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/86/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-dd82cc0b9238fa883a697d7f2b7cbb23]: Words in [s. 61A(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/3/b) 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. 86(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/86/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-8c018e30189eca18b8610407573ebbf2]: [S. 62(1)(ab)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/ab) 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. 87](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/87); [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-46b2a7ab416399cd7132ad0fc6038521]: Words in [s. 77(6)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/6/a/ii) 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. 88(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/88/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-2ccaa91cd3c1cd6deff92a34b7bdbb95]: Words in [s. 77(8)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/8/a) 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. 88(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/88/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-6f038d95117d9c9167b68660eddb156e]: Words in [s. 113(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/113/1) 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. 92](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/92); [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-68c49a5c64ca562567dbfd2ccffff9a7]: Words in [s. 114(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/114/2) 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. 93(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/93/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-e8ce10d9e0d0396b74d511d64b89eddd]: Words in [s. 114(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/114/3/a) 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. 93(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/93/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)
[^key-f28af7621c36a1a390e158fff5cd4d0c]: [S. 120(1)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/120/1/aa) 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. 94](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/94); [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-b27022d9b101d3f540fcb7d2ddb7e72a]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) 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. 95(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/95/2); [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-9906d7949fda58f93c72ccfa6443546e]: Word in [s. 123(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/c) 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. 96](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/96); [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-6b35bd0b5519914298bbfdf415a56ca0]: Word in [s. 123(1)(f)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/f) 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. 96](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/96); [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-1f0c61522f99adaf0ca359eb75f8977d]: Word in [s. 123(1)(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/g) 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. 96](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/96); [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-b019cdbb24e3d933c367d6b919881246]: Words in [s. 125(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/125/3/b) 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. 97](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/97); [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-3cc4ec7bf710a412bc52dc982fe60f5f]: Words in [s. 125(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/125/3/c) 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. 97](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/97); [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-87006c5c3221bcab4aea9505fd683580]: Words in [s. 125(3)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/125/3/d) 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. 97](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/97); [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-7d7bdab402d8e5c29decd0ee0044e796]: Words in [s. 126](https://www.legislation.gov.uk/ukpga/1992/7/section/126) 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. 98](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/98); [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-3f5d8b09fce69dc5ca4f81f0ff46fe1f]: Words in [s. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) 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. 99(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/99/2); [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-d60615705200756663d37c70992e9a4a]: Words in [s. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) repealed (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. 99(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/99/4), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [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-d5b9e8b225c05cd971334bedb966ba0e]: Words in [s. 139(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/5) 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. 100](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/100); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-0eacfa8c0c16f604111e54b54be6410d]: Words in [s. 141A(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/2/a) 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. 101(2)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/101/2/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-529f81729b3dbd78e7841aaa5d63fb07]: Words in [s. 141A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/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. 101(2)(c)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/101/2/c); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-2c3a892850594600b231238b0f238139]: Words in [s. 141A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/5) 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. 101(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/101/3); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-a571ecfa112f54e076e5e124b1310c1e]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) 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. 102(2)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/102/2/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-575adbc548b01dafb187e764a6984b0c]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) 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. 102(2)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/102/2/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)
[^key-f93d3b2661ee94a3644b475396eeb3cc]: [S. 146(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/3) 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. 102(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/102/3); [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-5c6abc80bddab6213923036d8fdd1838]: Words in Sch. 4A para. 1(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. 104(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/2); [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-1f4b24a1d0f0209f5090fed237c22f15]: Words in Sch. 4A para. 1(4)(a) 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. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [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-0b8e184e1c89afc23cc3eb13f1fec5b4]: Words in Sch. 4A para. 1(4)(b) 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. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [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-af615b59f625520c146779d382bfe61f]: Words in Sch. 4A para. 1(5) 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. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [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-5688a595589cc582ef17b8084da04064]: Words in Sch. 4A para. 1(6) 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. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [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-185d76827b765ae335961c72e5b2bc44]: Words in Sch. 4A para. 1(7)(a) 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. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [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-372906145078641c9236920868594195]: Words in Sch. 4A para. 1(7)(b) 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. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [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-5410dc19f8b28bcff323d3fcef92af95]: [Sch. 7 para. 4(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/3/a) 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. 105(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/2); [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-96dc19bf25aff907823ee49f14f1aed8]: Words in [Sch. 7 para. 5(2)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/5/2/a/ii) 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. 105(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/3); [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-ceb518de46c5021903c6e705cd245ee6]: Words in [Sch. 7 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/1) 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. 105(4)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/4/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-773113b59f8774774659203a0cb8e0ac]: Words in [Sch. 7 para. 6(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/3) 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. 105(4)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/4/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-8bc9ccdac5f271d74b32eb14b2d4b649]: Words in [Sch. 7 para. 6(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/4) 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. 105(4)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/4/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-894e3a1bac2cfaee5959f2db9633b029]: Words in [Sch. 7 para. 6(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/4/a) 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. 105(4)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/4/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)
[^key-602cf14ce0fbb95633e0262c761256a8]: Words in [Sch. 7 para. 15(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/15/2) 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. 105(5)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/5/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-1d14f68eb48148c6c8dacd802befe5bc]: Words in [Sch. 9 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/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. 106](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/106); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-6c9b8890af6d8e2c3dbe22099d11c1d3]: Words in [Sch. 5 para. A1(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/A1/4) substituted (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. 6(a)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/a)
[^key-4d1d3a8a3aa6cab0865a21450d7c62cb]: Words in [Sch. 5 para. 2(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/2/5/a) substituted (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. 6(b)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/b)
[^key-2c6d4a8959603b765be30718a85636ab]: Words in [Sch. 5 para. 2A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/2A) substituted (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. 6(c)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/c)
[^key-2c55a47514dabfef68d90b0aba1aa91e]: Words in [Sch. 5 para. 3B(5)(b)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3B/5/b/i) substituted (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. 6(d)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/d)
[^key-8d3382398eb8e7e9f19f9505fb2d323e]: Words in [Sch. 5 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/crossheading/increase-of-pension-where-pensioners-deceased-spouse-has-deferred-entitlement) cross-heading 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. 6(f)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/i)
[^key-9fd0f5c664edc6e3927aeca7b1a4b0ed]: Words in Sch. 5 para. 4(1) substituted (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. 6(f)(ii)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/ii/aa)
[^key-f75b80562e754605ff161a4344e20dcb]: [Sch. 5 para. 6A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6A) 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. 6(h)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/h)
[^key-1b4d81e4b583751925f720048ca07fcb]: Words in [Sch. 5 para. 7A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7A) cross-heading 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. 6(j)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/j/i)
[^key-a0b5fc8b2d87db297bff2534aad2e0fe]: Words in [Sch. 5 para. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/crossheading/married-women) cross-heading added (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. 6(l)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/l/i)
[^key-54c0e21a87ce8b31e82b2d277fd945c3]: Words in Sch. 5 para. 4(1) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(ii)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/ii/bb)
[^key-e0b5d14b26b6502aec9cfeb1164459a6]: Words in Sch. 5 para. 4(1) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(ii)(cc)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/ii/cc)
[^key-03588f606224a4e7ff864758b4011917]: Words in [Sch. 5 para. 4(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1A) substituted (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. 6(f)(iii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/iii)
[^key-1b71fcd59635c060b4f85fefec09825b]: Words in Sch. 5 para. 4(3) 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. 6(f)(iv)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/iv/aa)
[^key-33bd0a3c3c2adc3127f3277e0179defb]: Words in Sch. 5 para. 4(3) substituted (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. 6(f)(iv)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/iv/bb)
[^key-4a8ea3fc8412e653c3be4cc7957d4260]: Words in Sch. 5 para. 4(3)(a) 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. 6(f)(iv)(cc)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/iv/cc)
[^key-2b4acf10b564dfe7b13fcd1d14a067a7]: Words in [Sch. 5 para. 4(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/4) 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. 6(f)(v)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/v)
[^key-e89836ad997f8558c2e8b62ab52edccb]: Words in Sch. 5 para. 5(1)(a) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(g)(i)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/g/i/aa)
[^key-5913bd9107b99b70b0882ff6a11ff049]: Words in Sch. 5 para. 5(1)(a) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(g)(i)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/g/i/bb)
[^key-b32d470033ffef44b859ab8d5b53bb99]: Words in Sch. 5 para. 5(1)(a) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(g)(i)(cc)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/g/i/cc)
[^key-a52afd73cae0d83fffb96f1339c8b3b8]: Word in Sch. 5 para. 5(2) omitted (5.12.2005) by virtue of [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. 6(g)(ii)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/g/ii/aa)
[^key-8f2bfa800d4126b1b68038ada0b0a41f]: Sch. 5 para. 5(2)(c) and preceding word 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. 6(g)(ii)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/g/ii/bb)
[^key-4f0995dabf5e680eba0b86c0a55c6198]: Words in [Sch. 5 para. 7(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7/1) substituted (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. 6(i)(i)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/i)
[^key-c45125baa30ec9b77023d564f0feda2a]: Words in [Sch. 5 para. 7(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7/1/b) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(i)(i)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/i)
[^key-62298f004d8fb4f79b373eecc3a70eac]: Words in [Sch. 5 para. 7(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7/2) substituted (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. 6(i)(ii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/i/ii)
[^key-fb0486df15aba4f7d19a24c3e62d37cb]: Words in [Sch. 5 para. 7A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7A/2) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(j)(ii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/j/ii)
[^key-87fadb0b9d9d352898a45ac2c6e77626]: [S. 30DD(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD/1) substituted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(2)(b)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/2/b)
[^key-9871e87991cbae9eab183702e7765436]: Words in [s. 30DD(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD/4/b) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(2)(c)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/2/c)
[^key-c0a6176812ffa55acc1a01ec0c06ef1e]: Words in [s. 30DD(4)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD/4/c) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(2)(c)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/2/c)
[^key-7e3974c0e699c75da35cdb48366ec7f0]: Words in [s. 30DD](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/incapacity-benefit) heading inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(2)(a)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/2/a)
[^key-52836aeedbac78c42a7f03b90669e39d]: [S. 89(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/1A) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(b)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/b)
[^key-2ff6c3f89eebd74ee2cbda4008860e21]: Words in [s. 89(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/2) substituted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(c)(i)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/c/i)
[^key-c743835aa2a8f2f5228aa10a9aa4bb8c]: Words in [s. 89(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/2) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(c)(ii)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/c/ii)
[^key-46e85770f8bbfe70cccd0cd68d681660]: [S. 89(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/3) added (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(d)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/d)
[^key-e981b706b891cbc4fd16edae3bcd2a1b]: Word in [s. 89](https://www.legislation.gov.uk/ukpga/1992/7/part/IV/crossheading/miscellaneous) heading inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(a)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/a)
[^key-8e36eccc282d20f7c4e728cb5a8361cf]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(4)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/4)
[^key-0d84afca4025822bd48340a803eb3f1b]: [Ss. 4B](https://www.legislation.gov.uk/ukpga/1992/7/section/4B), [4C](https://www.legislation.gov.uk/ukpga/1992/7/section/4C) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 2(1)](https://www.legislation.gov.uk/ukpga/2006/10/section/2/1), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-a6cc3a3cca1a7056ace4ad7805364448]: [S. 10ZC](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZC) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 4(1)](https://www.legislation.gov.uk/ukpga/2006/10/section/4/1), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-6951d0663bf33a8d5fefd7e4701179af]: Word in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 4(2)](https://www.legislation.gov.uk/ukpga/2006/10/section/4/2), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-2140b344fba1464cfed2e11394f4b2fb]: Words in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 2(2)(a)](https://www.legislation.gov.uk/ukpga/2006/10/section/2/2/a), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-ad8fe0ea03848db19b641d389d61708d]: [S. 172(11C)-(11E)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11C) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 2(2)(b)](https://www.legislation.gov.uk/ukpga/2006/10/section/2/2/b), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^M_F_99dae162-4ef6-4fc0-8e10-a6a914ba15f7]: Words in s. 172(2)(a) repealed (13.4.1995) by [The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 37](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/37), [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)
[^M_F_8bfef0b6-b059-4d76-d752-4500766c6234]: Words in s. 172(2)(c) repealed (13.4.1995) by [The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 37](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/37), [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)
[^M_F_75a1dc48-6368-4be0-a600-15b6fbf55e0f]: Words in s. 172(2)(c) omitted (6.4.1995) by virtue of [The Statutory Sick Pay Percentage Threshold Order (Northern Ireland) 1995 (S.R. 1995/69)](https://www.legislation.gov.uk/nisr/1995/69), [art. 6(1)(a)(ii)](https://www.legislation.gov.uk/nisr/1995/69/article/6/1/a/ii)
[^key-37430e419106580173be8023ef5febd7]: Words in Sch. 1 para. 3A(2A) inserted (with retrospective effect in accordance with [s. 6(4)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/4) of the amending Act) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 6(2)(a)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/2/a), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-cbe05f023e79596c24c9bf048a9eb82a]: Words in Sch. 1 para. 3A(2A) inserted (with retrospective effect in accordance with [s. 6(4)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/4) of the amending Act) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 6(2)(b)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/2/b), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-53229d29f863483f70024394399aedf8]: Words in [Sch. 1 para. 3B(7B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7B) inserted (with retrospective effect in accordance with s. 6(4) of the amending Act) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 6(3)(a)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/3/a), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-89b37eb3ede1ba62fb53e8549836dd5a]: Words in [Sch. 1 para. 3B(7B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7B) inserted (with retrospective effect in accordance with s. 6(4) of the amending Act) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 6(3)(b)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/3/b), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-3ddaffc208e0d8518f5144f0ef17a7e9]: S. 103(6) modified (6.4.2006) by [The Social Security (Industrial Injuries) (Prescribed Diseases) Regulations (Northern Ireland) 1986 (S.R. 1986/179)](https://www.legislation.gov.uk/nisr/1986/179), [art. 18B(2)(a)](https://www.legislation.gov.uk/nisr/1986/179/article/18B/2/a) (as inserted by [S.R. 2006/96](https://www.legislation.gov.uk/nisr/2006/96), [regs. 1](https://www.legislation.gov.uk/nisr/2006/96/regulation/1), [2(3)](https://www.legislation.gov.uk/nisr/2006/96/regulation/2/3))
[^key-60753e6b5e1a0856e9637a2823789512]: Sch. 6 para. 6(1) modified (6.4.2006) by [The Social Security (Industrial Injuries) (Prescribed Diseases) Regulations (Northern Ireland) 1986 (S.R. 1986/179)](https://www.legislation.gov.uk/nisr/1986/179), [art. 18B(2)(b)](https://www.legislation.gov.uk/nisr/1986/179/article/18B/2/b) (as inserted by [S.R. 2006/96](https://www.legislation.gov.uk/nisr/2006/96), [regs. 1](https://www.legislation.gov.uk/nisr/2006/96/regulation/1), [2(3)](https://www.legislation.gov.uk/nisr/2006/96/regulation/2/3))
[^key-0d7ed3c3342dd8ea34945e829f532bca]: Words in [s. 30DD(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD/6) substituted (6.4.2006) by [The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [5(2)](https://www.legislation.gov.uk/uksi/2006/745/article/5/2)
[^key-87b3db5a59426931384210b4a1c5b694]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (6.4.2006) by [The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [5(3)](https://www.legislation.gov.uk/uksi/2006/745/article/5/3)
[^key-1c7bf76a22c7f51b257d752f249d682d]: [S. 138](https://www.legislation.gov.uk/ukpga/1992/7/section/138) substituted (24.3.2005 for specified purposes, 10.4.2006 in so far as not already in force) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/2/2), [6](https://www.legislation.gov.uk/ukpga/2005/6/section/6)
[^key-9fd4d3f05722573c5a92760dd9392b6b]: Words in [s. 37(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/1/a) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 28(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/28/2)
[^key-985612232a0be4fb0fc66fbd249c77e5]: Words in [s. 37(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 28(3)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/28/3/a)
[^key-551ea7123ffbe3e745acd4eb5ea12427]: Words in [s. 37(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 28(3)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/28/3/b)
[^key-4261ee13c217b7b5b0afd8f71cfdbc30]: Words in [s. 37(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 28(3)(c)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/28/3/c)
[^key-660aaf37067a31448018d6a98c760562]: Words in s. 39A(2)(a) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 29(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/29/2)
[^key-24852187f4d5c8767e03077d2b6d91fb]: Words in s. 39A(3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 29(3)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/29/3/a)
[^key-e7b3f994bcc14a0e608131a158b0c580]: Words in s. 39A(3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 29(3)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/29/3/b)
[^key-c9219747b198e7b1ab1168c8f7891fbe]: Words in s. 39A(3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 29(3)(c)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/29/3/c)
[^key-e50b9d14aeb77e171260f61ac7dfba3e]: Words in [s. 77(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/2/a)
[^key-c6a7348cda02dd1dcea762c28e440bb3]: Words in [s. 77(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(2)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/2/b)
[^key-167192a4352adf93dade8c32f2a00844]: Words in [s. 77(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/2) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/3)
[^key-58298d9da23c33f7ba2e88921f4ec19b]: Words in [s. 77(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(4)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/4/a)
[^key-ebe22f1ed684157dbbc9312b7fa2c0db]: Words in [s. 77(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/3) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(4)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/4/b)
[^key-726309a6fb5867670238e9b4b0d0555e]: Words in [s. 77(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(5)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/5)
[^key-8296d3249aee6b2ca7dd41f8147ba258]: Words in [s. 77(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/5) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(6)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/6)
[^key-54dc14aa4ed2062afe527cc6d83308f6]: Words in [s. 77(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/7) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(7)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/7)
[^key-acda19fec557d7b081ac7444bd1dce58]: Words in [s. 77(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/8) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(8)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/8/a)
[^key-6b78f638f0d9d03659e4d6057b4870ee]: Words in [s. 77(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/8) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(8)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/8/b)
[^key-f3fa5a775c4b4f01e226f74d539577d2]: Words in [s. 77(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/9) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(9)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/9)
[^key-f7021d06fdfb8b82ae3cdc950f38e569]: Words in [s. 77(10)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/10) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(10)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/10)
[^key-aa3f6575978523d9c5ac3071d9e5ebcf]: Words in [s. 77(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/11) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(11)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/11)
[^key-9ba43ffeeadef23b5c44cf1211d36271]: Words in [s. 114(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/114/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 33(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/33/2)
[^key-0f862307ec1efa8b01ade25f7547bb5b]: Words in [s. 114(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/114/3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 33(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/33/3)
[^key-8a64e93cab74a501e9811d90cdfbf88c]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 34(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/34/2)
[^key-efbb9bb899c64c407aa4dce8f668404b]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 34(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/34/3)
[^key-d0240bae679fdbded3534dd982260e36]: Words in [s. 137](https://www.legislation.gov.uk/ukpga/1992/7/section/137) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/2005/6/section/2/1/a), [6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2)
[^key-1d0a14b9ae30b379ae81bfd727598730]: Words in [s. 137](https://www.legislation.gov.uk/ukpga/1992/7/section/137) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [ss. 2(1)(b)](https://www.legislation.gov.uk/ukpga/2005/6/section/2/1/b), [6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2)
[^key-6d2d8fc69a1e79c6fbe64b56d63da096]: Words in [s. 139(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/2)
[^key-e48f7fc93f8becafe7beeb1902037c5e]: Words in [s. 139(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/3)
[^key-5a61e32ff2f093c2647c64902fd3f54d]: Words in [s. 139(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/3) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(4)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/4/a)
[^key-1e75c900ae9d2f833612d6591d783381]: Words in [s. 139(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/3/a) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(4)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/4/b)
[^key-2f276a20afcdeee2f24bb45885622077]: Word in [s. 139(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/3/c) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(4)(c)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/4/c), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-4201f535a94d17fec5fc4f945f5d8754]: Words in [s. 139(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(5)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/5/a)
[^key-b25395a9ce4ee245832f12d6ad5f64f2]: Words in [s. 139(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/4) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(5)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/5/b)
[^key-7c89b0ac6dd4a9df66487d6ca9eb125c]: Words in [s. 139(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/5) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(6)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/6)
[^key-36cb8a239e8b35b59b624c2281add97e]: Words in [s. 139](https://www.legislation.gov.uk/ukpga/1992/7/section/139) heading substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(7)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/7)
[^key-37d45e07f4722cb43230788a146902c0]: [S. 140(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/140/1) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 36(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/36/2), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-26effe0ba1e256167293cf27da990706]: Words in [s. 140(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/140/2) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 36(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/36/3), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-9f254deb1488f1887035ec03cfb61f14]: Words in [s. 140(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/140/3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 36(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/36/4)
[^key-f4d0dc2a849ab709e44e7fc6b179934e]: Words in [s. 141(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/141/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 37](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/37)
[^key-56d5b1c5794844108560e5d2adc33f2e]: Words in [s. 141A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 38(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/38/2/a)
[^key-5a02139f86b416ffd05d5e4a0dd3a660]: Words in [s. 141A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 38(2)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/38/2/b)
[^key-b9a4861298caee559ffefadebea61f56]: Words in [s. 141A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 38(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/38/3)
[^key-2c6014fffae70c61e79fdc5070dd7299]: Words in [s. 141A](https://www.legislation.gov.uk/ukpga/1992/7/section/141A) heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 38(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/38/4)
[^key-4047244455168b4e8c161dca77cec67f]: Words in [s. 142(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/142/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 39(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/39/2)
[^key-72474b2ec5aded0ce73f88bfe939789b]: Word in [s. 142(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/142/3) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 39(3)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/39/3/a)
[^key-ff0ebbda6f4cec1bcdb4712d476371ae]: Words in [s. 142(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/142/3) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 39(3)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/39/3/b)
[^key-2d362bc886efdf8552a690c1484b9832]: Words in [s. 143(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/143/1) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 40(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/40/2), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-178249c9b3d2c286833783f3cada6da6]: Words in [s. 143(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/143/3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 40(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/40/3)
[^key-db961f26744398121a61949c73da09cc]: Words in [Sch. 7 para. 4(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/1) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/2/a)
[^key-d584bff3bddf0cc5ae48bf4daf3ca65b]: Words in [Sch. 7 para. 4(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(2)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/2/b)
[^key-c78e4457a28b92353f51ae3cfc2cd48c]: Words in [Sch. 7 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/part/I/crossheading/increase-for-beneficiarys-dependent-children) cross-heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/2)
[^key-9c9e614722a213085d2a24acb6f8f85d]: Words in [Sch. 7 para. 5(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/5/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/3)
[^key-7a36bf5e2e251f88d73c6e5636c7e6cf]: Words in [Sch. 7 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(4)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/4/a)
[^key-4501518802b5b810d14d7a6a014174e2]: Words in [Sch. 7 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/1) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(4)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/4/b)
[^key-240527b0e970d4b8565c8a8b36aefa98]: Words in [Sch. 7 para. 16(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/16/2/a) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(5)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/5)
[^key-9e5a7e38ee0e53b6429412103e5540d1]: Words in [Sch. 7 para. 18](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/18) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(6)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/6/a)
[^key-7961075a1100dd4df033e57fb9bc25e7]: Words in [Sch. 7 para. 18](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/18) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(6)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/6/b)
[^key-8a531ecc9c38fe6bce47166da236fe37]: Words in [Sch. 7 para. 18](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/18) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(6)(c)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/6/c)
[^key-5c3ab28f9b688b3c1f975b664771f448]: Words in [Sch. 7 para. 18](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/part/VI/crossheading/children-of-deceaseds-family) cross-heading substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(6)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/6)
[^key-3c95a4a147c1e3f58f19add66a61e2cc]: Words in [Sch. 7 para. 19](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/19) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(7)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/7)
[^key-c8f43540b16720b741938b04689eefd0]: Words in [Sch. 7 para. 19](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/part/VI/crossheading/limits-of-entitlement-to-industrial-death-benefit-in-respect-of-children) cross-heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(7)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/7)
[^key-e3c9619b916c7ee5539114cf87eb46c8]: Words in [Sch. 9 para. 1(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/2/a)
[^key-46368b052c5eedb018ffe960d7d35fbf]: Words in [Sch. 9 para. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(2)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/2/b)
[^key-af36dcc0f604a61e9fdf65aed450896c]: Words in [Sch. 9 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/crossheading/children-in-detention-care-etc) cross-heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/2)
[^key-e8d3b3c6cbe49e779f0a4b59f574f80f]: [Sch. 9 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/2) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/3), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-aa3fbb0ac21b5a626d4b90144dc1471b]: [Sch. 9 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/crossheading/employed-trainees-etc) cross-heading repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/3), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-d15521a57ffd8c90a6dbf9c9abcb90e0]: Words in [Sch. 9 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/4)
[^key-79cf186f99a236455f8e2121419195b4]: Words in [Sch. 9 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/crossheading/married-children) cross-heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/4)
[^key-94ed1ba0ebb3e535daf10e0f54f88c9f]: Words in [Sch. 10 para. 1(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/1/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 44(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/44/2/a)
[^key-b123b8536b69f05eefdb316e8aecd0a1]: Words in [Sch. 10 para. 1(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/1/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 44(2)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/44/2/b)
[^key-08506642def22ae6e1b4edce19fcb492]: Words in [Sch. 10 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/crossheading/person-having-child-living-with-him) cross-heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 44(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/44/3)
[^key-ca009df36290118f583800b57ea13316]: Words in [Sch. 10 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 44(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/44/4)
[^key-4ee102b9af2d6c47cf038b0e6dc802c5]: [S. 35(3)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3/a/i)[(ia)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3/ia) substituted for [s. 35(3)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3/a/i) (1.9.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 5](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/5); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 2(c)](https://www.legislation.gov.uk/nisr/2006/344/article/2/c)
[^key-37cd24ef458bd3ea9445aeea489a3895]: Words in [s. 161(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/1) substituted (1.9.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [arts. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [3](https://www.legislation.gov.uk/nisi/2006/1947/article/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 2(a)](https://www.legislation.gov.uk/nisr/2006/344/article/2/a)
[^key-c915ac26c5ccc6a49af597f47cb13947]: Words in [s. 167ZN(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/2) substituted (1.9.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [arts. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [4](https://www.legislation.gov.uk/nisi/2006/1947/article/4); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 2(a)](https://www.legislation.gov.uk/nisr/2006/344/article/2/a)
[^key-5290157896ca486f05179e17a38399ff]: [S. 161(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/2)[(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/3) substituted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 6(2)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/6/2); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-ec61b7d1dfdd481eddcf53bd609ceeea]: Words in [s. 161(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/4) inserted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 6(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/6/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-a0c42032b31fc6d524ccbb2c1c7f584d]: [S. 161(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/8) added (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 6(4)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/6/4); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-c21324c343333b36a8d3dc2409554f36]: Words in [s. 167(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1) repealed (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 8(2)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/8/2), [Sch. 2](https://www.legislation.gov.uk/nisi/2006/1947/schedule/2); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)(f)(i)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b/f/i)
[^key-9b1a08443116919dc9cf488aaf100c60]: [S. 167(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1A) inserted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 8(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/8/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-c0f0456cd979c9064b0a7ca8a52da3e4]: Words in [s. 167ZN(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/3) inserted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 20(2)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/20/2); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-dc0da86a7893ee3bc4df7e131ea9a8b6]: [S. 167ZN(6A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/6A) inserted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 20(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/20/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-944f1516c2c84a5342fc779329af1aab]: Words in [s. 35(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/5) substituted (1.10.2006 in respect of women whose expected week of confinement begins on or after 1.4.2007) by [The Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [63](https://www.legislation.gov.uk/nisi/1998/1506/article/63); [S.R. 2006/360](https://www.legislation.gov.uk/nisr/2006/360), [art. 2](https://www.legislation.gov.uk/nisr/2006/360/article/2)
[^key-5d3f9ecdff2b79a2bbe0b5bda117b2c5]: Words in [s. 159(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/159/1) repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(2)(a)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/2/a), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50))
[^key-f70db0cad4bca1f2c46ff0894cc28118]: Words in s. 159(1) substituted (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(2)(b)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/2/b) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50))
[^key-4a045f736ce6f0948ced9461e437ac09]: [S. 162(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/162/1A) inserted (1.10.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 7(2)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/7/2); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 3(c)](https://www.legislation.gov.uk/nisr/2006/344/article/3/c)
[^key-ccefce6a333da5beba048017d495abf0]: [S. 162(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/162/4) added (1.10.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 7(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/7/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 3(c)](https://www.legislation.gov.uk/nisr/2006/344/article/3/c)
[^key-db46bb63a06eddfd98a75742f0e4472a]: Words in [s. 167(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1) repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(3)(a)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/3/a), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(4)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/4))
[^key-8d9d9b470d88c7303d639ac4fd79401d]: Words in [s. 167(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1) substituted (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(3)(b)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/3/b) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(4)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/4))
[^key-584f4b123a63a3853f5cdd196420981c]: [S. 167ZE(10A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/10A) inserted (1.10.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 15(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/15/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 3(c)](https://www.legislation.gov.uk/nisr/2006/344/article/3/c)
[^key-10364301662ac1e82b988fbc8e60ee0d]: Words in [s. 167ZJ(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/1) substituted (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(5)(a)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/5/a) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(6)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/6))
[^key-dc487596842c95ee8269176cbdc57752]: [S. 167ZJ(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/2/b) and preceding word repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(5)(b)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/5/b), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(6)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/6))
[^key-4183ae956bfc049a481e309c0f6390ff]: Words in [s. 167ZS(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZS/1) substituted (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(7)(a)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/7/a) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(8)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/8))
[^key-e046d89f68ad87a4440aec5d3a86c6c7]: [S. 167ZS(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZS/2/b) and preceding word repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(7)(b)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/7/b), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(8)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/8))
[^key-01cf949261038b5fe929dc60f21785c5]: [Sch. 11 para. 2(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/a) repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(9)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/9), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(10)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/10)[(11)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/11))
[^key-59e8f1272274ff70cab8da2e6d6c58ed]: [Sch. 13 para. 3(2A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/13/paragraph/3/2A) inserted (1.10.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 22](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/22); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 3(c)](https://www.legislation.gov.uk/nisr/2006/344/article/3/c)
[^key-a80cbb02f35486521e5df895a61d3077]: [S. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) applied (with modifications) (1.4.2007) by [The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 (S.R. 2007/203)](https://www.legislation.gov.uk/nisr/2007/203), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/203/regulation/1/1), [15](https://www.legislation.gov.uk/nisr/2007/203/regulation/15)
[^key-5e2dab28ad2f8653df30231cbc2aa9ea]: [S. 138](https://www.legislation.gov.uk/ukpga/1992/7/section/138) applied (with modifications) (1.4.2007) by [The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 (S.R. 2007/203)](https://www.legislation.gov.uk/nisr/2007/203), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/203/regulation/1/1), [15](https://www.legislation.gov.uk/nisr/2007/203/regulation/15)
[^key-1498d69dd4c2b654b8f2bdc377340341]: [S. 132(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/132/1) applied (with modifications) (1.4.2007) by [The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 (S.R. 2007/203)](https://www.legislation.gov.uk/nisr/2007/203), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/203/regulation/1/1), [18](https://www.legislation.gov.uk/nisr/2007/203/regulation/18)
[^key-fb40a95e3aba49717568ec29b7dac6f7]: [S. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) applied (with modifications) (1.4.2007) by [The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204)](https://www.legislation.gov.uk/nisr/2007/204), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/204/regulation/1/1), [15](https://www.legislation.gov.uk/nisr/2007/204/regulation/15)
[^key-42907c8799c4dd3bc13a7bdbda9326d3]: [S. 138](https://www.legislation.gov.uk/ukpga/1992/7/section/138) applied (with modifications) (1.4.2007) by [The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204)](https://www.legislation.gov.uk/nisr/2007/204), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/204/regulation/1/1), [15](https://www.legislation.gov.uk/nisr/2007/204/regulation/15)
[^key-5f79b6431def03bfe4c9b424bb164c87]: [S. 132(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/132/1) applied (with modifications) (1.4.2007) by [The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204)](https://www.legislation.gov.uk/nisr/2007/204), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/204/regulation/1/1), [18](https://www.legislation.gov.uk/nisr/2007/204/regulation/18)
[^key-f06587a70edd4141d72693e68f49c70a]: Word in s. 10(7B) omitted (with effect in relation to the tax year beginning with 6.4.2006 and subsequent tax years) by virtue of [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 10(7B)) Regulations 2007 (S.I. 2007/795)](https://www.legislation.gov.uk/uksi/2007/795), regs. 1, 2(a)
[^key-8081c6194ecc1967373cd160afbefd29]: S. 10(7B)(aa) inserted (with effect in relation to the tax year beginning with 6.4.2006 and subsequent tax years) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 10(7B)) Regulations 2007 (S.I. 2007/795)](https://www.legislation.gov.uk/uksi/2007/795), regs. 1, 2(b)
[^key-56d3f830e8b786024ddb87f324aca4d1]: [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3) applied (6.4.2007) by [The Social Security Contributions (Consequential Provisions) Regulations 2007 (S.I. 2007/1056)](https://www.legislation.gov.uk/uksi/2007/1056), [regs. 1](https://www.legislation.gov.uk/uksi/2007/1056/regulation/1), [2(2)](https://www.legislation.gov.uk/uksi/2007/1056/regulation/2/2)
[^M_F_05615895-4627-4658-8329-981ee4f26703]: Words in Sch. 1 para. 7(1)(a) substituted (with effect in relation to payments made on or after 6.4.2007 under contracts relating to construction operations) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 77](https://www.legislation.gov.uk/ukpga/2004/12/section/77), [Sch. 12 para. 14](https://www.legislation.gov.uk/ukpga/2004/12/schedule/12/paragraph/14); [S.I. 2006/3240](https://www.legislation.gov.uk/uksi/2006/3240)
[^key-f65b9a488e324824c0bb65232ce575a3]: Words in [s. 4A(3)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/3/i) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 292](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/292) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c016fc67a9b472cc856fd751828494c8]: [Sch. 2 para. 1(ac)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/1/ac) inserted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-7d6b4fa4f4c4058204dbad60146e46b0]: Words in Sch. 2 para. 3(1) substituted (with effect in accordance with [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(a)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/a/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-3ed205d80c63066631a9f4b2cce3a5ea]: Words in [Sch. 2 para. 3(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1/a) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/a/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-74f2315b7e645dad7b364b78e5e11fb0]: Words in [Sch. 2 para. 3(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1/c) substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(a)(iii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/a/iii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c3a748b7c4df587834b92e47bfdf0b5a]: Words in [Sch. 2 para. 3(1)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1/d) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(a)(iv)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/a/iv) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-0009074f8deb7cde36ab2e441a3791c0]: Words in [Sch. 2 para. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(b)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/b/i), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-374bc6b2c9ef98595639b72576c9c53c]: Words in [Sch. 2 para. 3(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2/a) inserted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(b)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/b/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5795db3269a2298633014ce5c8c1ff89]: Words in [Sch. 2 para. 3(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2/b) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(b)(iii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/b/iii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1307eed68b875e09c360d12716b2a306]: [Sch. 2 para. 3(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2/c) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(b)(iv)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/b/iv), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-26349336364aa96be060013909828939]: Words in [Sch. 2 para. 3(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2/d) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(b)(v)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/b/v) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-e22457fd375142f9a6cfedbcad42aa08]: Words in [Sch. 2 para. 3(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/4) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-d004319ebefaf24ccae9ed8b9ebcacd0]: [Sch. 2 para. 3(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/5/a) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(d)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/d/i), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c706d8629dad29a05f02c012f47caef4]: Words in [Sch. 2 para. 3(5)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/5/b) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(d)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/d/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4ed11a3cf29d4e52589a559af2442b25]: [Sch. 11 para. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/5A) inserted (6.4.2007) by [The Employment Equality (Age) (Consequential Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/225)](https://www.legislation.gov.uk/nisr/2007/225), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/225/regulation/1/1), [2(2)](https://www.legislation.gov.uk/nisr/2007/225/regulation/2/2)
[^key-ac5515ed3921fd02d315b863e29632b9]: [S. 22(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/4) modified (1.6.2007) by [The Transfer of State Pensions and Benefits Regulations (Northern Ireland) 2007 (S.R. 2007/286)](https://www.legislation.gov.uk/nisr/2007/286), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/286/regulation/1/1), [8(1)](https://www.legislation.gov.uk/nisr/2007/286/regulation/8/1)
[^key-c03c4bee47104a91f52b41d876bc9b9d]: Act modified (1.6.2007) by [The Transfer of State Pensions and Benefits Regulations (Northern Ireland) 2007 (S.R. 2007/286)](https://www.legislation.gov.uk/nisr/2007/286), [reg. 8(3)](https://www.legislation.gov.uk/nisr/2007/286/regulation/8/3)
[^key-38abe43a4c84dd9117b25f7e5f549404]: Act modified (1.6.2007) by [The Social Security (Netherlands) Order (Northern Ireland) 2007 (S.R. 2007/295)](https://www.legislation.gov.uk/nisr/2007/295), [art. 2](https://www.legislation.gov.uk/nisr/2007/295/article/2)
[^key-1b929e36968c2de6eb91c4463864e81c]: [S. 136(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/3) substituted (29.6.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(2)(c)](https://www.legislation.gov.uk/nia/2007/2/section/60/2/c), [Sch. 7 para. 1(3)](https://www.legislation.gov.uk/nia/2007/2/schedule/7/paragraph/1/3)
[^key-bc659da5e333458adb253b6382552a65]: Words in [s. 136(1A)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/1A/b) substituted (29.6.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 50(a)](https://www.legislation.gov.uk/nia/2007/2/section/50/a), [60(2)(a)](https://www.legislation.gov.uk/nia/2007/2/section/60/2/a)
[^key-0c607695c2276fa256f02efb0b5373a3]: Words in [s. 136(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/1A) repealed (29.6.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 50(b)](https://www.legislation.gov.uk/nia/2007/2/section/50/b), [60(2)(a)](https://www.legislation.gov.uk/nia/2007/2/section/60/2/a), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8)
[^key-3f7b37ee57c137d74f53fd469b3f7cbb]: [S. 4A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/2A)[(2B)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/2B) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(2)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/2)
[^key-b7bb2914ecad0131bf2afe2e4ef99b49]: Words in [s. 4A(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/3/a) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(3)(a)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/3/a)
[^key-1681ada22453db68e62ee2176c825921]: Words in [s. 4A(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/3/b) substituted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(3)(b)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/3/b)
[^key-989f0371842d715c8c1b3f09952dc521]: Words in [s. 4A(3)(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/3/g) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(3)(c)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/3/c)
[^key-fb9d2eb8f52f4b784658fe3788a37f84]: Words in [s. 4A(4)(b)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/4/b/i) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(4)(a)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/4/a)
[^key-cd5feb6ce6b029a686da961093a035b3]: Words in [s. 4A(4)(b)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/4/b/ii) substituted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(4)(b)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/4/b)
[^key-b88d196c04cdfb96b45312a193a42a7c]: Words in [s. 4A(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/6) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(5)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/5)
[^key-aa82414c700316742f675e29c3fb7d0a]: S. 5(2) repealed (with effect in relation to the tax year 2011–12 and subsequent tax years) by [Pensions Act 2007 (c. 22)](https://www.legislation.gov.uk/ukpga/2007/22), [ss. 8(3)](https://www.legislation.gov.uk/ukpga/2007/22/section/8/3), [30(3)](https://www.legislation.gov.uk/ukpga/2007/22/section/30/3), [Sch. 7 Pt. 4](https://www.legislation.gov.uk/ukpga/2007/22/schedule/7/part/4) (with [ss. 5(4)](https://www.legislation.gov.uk/ukpga/2007/22/section/5/4), [8(4)](https://www.legislation.gov.uk/ukpga/2007/22/section/8/4)); [S.I. 2010/2650](https://www.legislation.gov.uk/uksi/2010/2650)
[^key-5dcf915bd0481cb1deb7942a50b34514]: Words in [s. 172(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/9) substituted (26.9.2007) by [Pensions Act 2007 (c. 22)](https://www.legislation.gov.uk/ukpga/2007/22), [ss. 8(5)(a)](https://www.legislation.gov.uk/ukpga/2007/22/section/8/5/a), [30(3)](https://www.legislation.gov.uk/ukpga/2007/22/section/30/3)
[^key-9f4adc5ac9e5bef474830cbadd43fb63]: [S. 172(11ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11ZA) inserted (26.9.2007) by [Pensions Act 2007 (c. 22)](https://www.legislation.gov.uk/ukpga/2007/22), [ss. 8(5)(b)](https://www.legislation.gov.uk/ukpga/2007/22/section/8/5/b), [30(3)](https://www.legislation.gov.uk/ukpga/2007/22/section/30/3)
[^key-e09f1e6e6c0cf90a711d17c4126d7489]: Act modified (1.10.2007) by [The Social Security (Ireland) Order (Northern Ireland) 2007 (S.R. 2007/438)](https://www.legislation.gov.uk/nisr/2007/438), [art. 2](https://www.legislation.gov.uk/nisr/2007/438/article/2), [Sch. 1](https://www.legislation.gov.uk/nisr/2007/438/schedule/1), [Sch. 2](https://www.legislation.gov.uk/nisr/2007/438/schedule/2)
[^key-0faa0ecbb99a6a1042eeeb584137b220]: S. 72(1A) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(2)](https://www.legislation.gov.uk/nia/2007/2/section/48/2), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-6e55bd04f93119bed7d3573aac015506]: S. 72(2A) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(3)](https://www.legislation.gov.uk/nia/2007/2/section/48/3), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-5d26c81c0daa7bd45bfb7647c652ab64]: Words in s. 72(5) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(4)](https://www.legislation.gov.uk/nia/2007/2/section/48/4), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-09e1f2315b41aed9239fd1ef19239b33]: S. 72(6) repealed (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(5)](https://www.legislation.gov.uk/nia/2007/2/section/48/5), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)[(e)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/e)
[^key-4ec46f93894ad477ca399f79e89ef3fe]: Words in s. 72(7) substituted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(6)](https://www.legislation.gov.uk/nia/2007/2/section/48/6), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-a190bfaf7bb1ff5d65c75553c6bbf818]: S. 72(7A) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(7)](https://www.legislation.gov.uk/nia/2007/2/section/48/7), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-9e7af47e519b92a11739b0ef8999a22f]: S. 73(4A) substituted for s. 73(4) (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 49(2)](https://www.legislation.gov.uk/nia/2007/2/section/49/2), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-0254f7d13df93be29f9a78852ccf27ca]: Words in s. 73(5) repealed (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 49(3)](https://www.legislation.gov.uk/nia/2007/2/section/49/3), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)[(e)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/e)
[^key-3ea4e8a2f2cc302006d7e577987c8e73]: S. 73(5A) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 49(4)](https://www.legislation.gov.uk/nia/2007/2/section/49/4), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-2c11a606a9d510206f21874c7064ea51]: S. 73(9A) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 49(5)](https://www.legislation.gov.uk/nia/2007/2/section/49/5), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-c5d46577e588ffb180554bd9e91ff393]: Words in s. 73(9)(a) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 7 para. 1(2)](https://www.legislation.gov.uk/nia/2007/2/schedule/7/paragraph/1/2); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(d)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/d)
[^key-3ca1de159006ec8185da554d0465b668]: [S. 67(2)-(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/67/2) substituted for [s. 67(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/67/2) (8.10.2007 for specified purposes, 29.10.2007 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 54(1)](https://www.legislation.gov.uk/nia/2007/2/section/54/1), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(c)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/c)[(2)](https://www.legislation.gov.uk/nisr/2007/429/article/2/2)
[^key-f7d8b3ae395176704da868d0f98b4bcc]: S. 72(8)-(12) substituted for s. 72(8) (8.10.2007 for specified purposes, 29.10.2007 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 54(2)](https://www.legislation.gov.uk/nia/2007/2/section/54/2), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(c)(2)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/c/2)
[^key-6fe3aaa464314bc636b5ff2adba7f1fe]: Words in [s. 22(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2A) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 10(1)(a)](https://www.legislation.gov.uk/nia/2008/1/section/10/1/a)
[^key-050ab16a82c08fc0592fb42d7b7d204e]: [S. 22(2B)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2B) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 10(1)(b)](https://www.legislation.gov.uk/nia/2008/1/section/10/1/b)
[^key-64bbec0821dcb578b15ea1fc4462181b]: [S. 22(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/5A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 9](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/9)
[^key-c4aaf82a8cb3632fc942d6f8630e1df4]: Words in [s. 22(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 30](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/30)
[^key-e02ee5ddfa077cf279e058a6d1eb8615]: [S. 23A](https://www.legislation.gov.uk/ukpga/1992/7/section/23A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 3(1)](https://www.legislation.gov.uk/nia/2008/1/section/3/1)
[^key-7066c34c228673e708a721f950224f1a]: Words in [s. 39](https://www.legislation.gov.uk/ukpga/1992/7/section/39) repealed (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 3(a)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/3/a), [Sch. 6 Pt. 4](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/4)
[^key-13f22be4ba2436d6e8b986cc66fc1a80]: [S. 39(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/3) repealed (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 3(b)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/3/b), [Sch. 6 Pt. 4](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/4)
[^key-f87bbf4f99e76f4191bd9692591db960]: S. 39(2A) inserted (with effect in relation to the tax year 2010–11 and subsequent tax years) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 6(1)](https://www.legislation.gov.uk/nia/2008/1/section/6/1) (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-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-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)
[^key-27694aaa36c5d956f7e85942b12b118d]: Words in [s. 44(6)(za)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/6/za) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 10(2)(a)](https://www.legislation.gov.uk/nia/2008/1/section/10/2/a)
[^key-02b2ede9b0d38ac1db830de65f9ac878]: [S. 44(7)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/7/c) added (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 10(2)(b)](https://www.legislation.gov.uk/nia/2008/1/section/10/2/b)
[^key-11b5123ecade03e9ecb83c742dae7510]: Words in [s. 44(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/5A) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 5(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/5/2)
[^key-88e0b3d800a99096bf591240c89cca79]: Words in [s. 44(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/6) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 5(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/5/3)
[^key-fb2d80ba78e52bea733ffa568767deb3]: [S. 44(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/1/b) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 1(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/1/2/b)
[^key-9dbdd63f687b1ea19f5e360e8213efbc]: [S. 44(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/1A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 1(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/1/3)
[^key-81feee480973f80ef52df108b3e000af]: [S. 44A(A1)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/A1) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 31(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/31/2)
[^key-07a07e0497a27ddc84cf7b1423c4affe]: Words in [s. 44A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/1) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 31(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/31/3)
[^key-1de14ed459a53c23a863d267ea6737a9]: [S. 44A(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/4A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 31(4)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/31/4)
[^key-a07ffb3063ca85c06a62b5f6e964bd3b]: [S. 45(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2/d) and preceding word added (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 9(2)](https://www.legislation.gov.uk/nia/2008/1/section/9/2)
[^key-2a529473f3051847a969a6fe9962adb2]: Words in [s. 45(3A)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/3A/b) added (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 9(3)](https://www.legislation.gov.uk/nia/2008/1/section/9/3)
[^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-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)
[^key-9080c04ce1fc8707700ac964ee6c37ba]: 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(b)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/9/b)
[^key-cf6f464648c2b2da45942507a47acdd3]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 10](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/10)
[^key-b7e5f97b66b64117f52d69c270dcf3bc]: [S. 60(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/9) added (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 4](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/4)
[^key-edd04503e9be2518ab73e0ba46ce1239]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 9(4)](https://www.legislation.gov.uk/nia/2008/1/section/9/4)
[^key-21e2591c9038ad65b5de92d2f8d8210e]: [S. 60A](https://www.legislation.gov.uk/ukpga/1992/7/section/60A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 5](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/5)
[^key-23ad7c62045cb4c50a1d3b7f0eea2346]: [Ss. 44B](https://www.legislation.gov.uk/ukpga/1992/7/section/44B), [44C](https://www.legislation.gov.uk/ukpga/1992/7/section/44C) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 7(1)](https://www.legislation.gov.uk/nia/2008/1/section/7/1)
[^key-96f9d51a6eb57ba494fc021bbe327ccc]: [Sch. 4B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 1](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/1)
[^key-b8d32874e2ddff72ed6b93a9bdc8506a]: [S. 172(2)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/aa) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 10](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/10)
[^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-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)
[^key-2509abb027df1ceb02bd31b3ab4eb3d0]: Words in [Sch. 4A para. 2(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/2/4) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(2)(a)](https://www.legislation.gov.uk/nia/2008/1/section/8/2/a)
[^key-d5f220c2876709c8313fb484b3344cfe]: [Sch. 4A para. 2(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/2/4A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(2)(b)](https://www.legislation.gov.uk/nia/2008/1/section/8/2/b)
[^key-610fcb50661a32d5e89bbf06edff6273]: Words in [Sch. 4A para. 5(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/5/4) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(3)(a)](https://www.legislation.gov.uk/nia/2008/1/section/8/3/a)
[^key-ad32b5776cd5bcaf4e4e340a92cc1054]: [Sch. 4A para. 5(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/5/4A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(3)(b)](https://www.legislation.gov.uk/nia/2008/1/section/8/3/b)
[^key-b20ca879678582b36c3b2c6c8c73bc69]: Words in [Sch. 4A para. 7(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/7/4) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(4)(a)](https://www.legislation.gov.uk/nia/2008/1/section/8/4/a)
[^key-6df354e55405af13ca670ba745e1b50c]: [Sch. 4A para. 7(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/7/4A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(4)(b)](https://www.legislation.gov.uk/nia/2008/1/section/8/4/b)
[^key-c5b3bb4cae9118cc8a7384fa7cf419c6]: [Sch. 4A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A) heading substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(6)](https://www.legislation.gov.uk/nia/2008/1/section/8/6)
[^key-ced031dec6b53e530c73ea8cfb4f3da9]: Word in Sch. 4A para. 1(2) repealed (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 11](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/11), [Sch. 6 Pt. 4](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/4)
[^key-c7ea5589da8986552621bbbc04915b62]: [S. 129A](https://www.legislation.gov.uk/ukpga/1992/7/section/129A) inserted (10.3.2008 for specified purposes, 7.4.2008 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 30(2)](https://www.legislation.gov.uk/nia/2007/2/section/30/2), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2008/93](https://www.legislation.gov.uk/nisr/2008/93), [art. 2(a)](https://www.legislation.gov.uk/nisr/2008/93/article/2/a)[(b)](https://www.legislation.gov.uk/nisr/2008/93/article/2/b)
[^key-0665359b8ddc27e23dbf0de6452e2d76]: [S. 129(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/129/4) repealed (7.4.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 30(1)](https://www.legislation.gov.uk/nia/2007/2/section/30/1), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/93](https://www.legislation.gov.uk/nisr/2008/93), [art. 2(b)](https://www.legislation.gov.uk/nisr/2008/93/article/2/b)
[^key-49f621b87ee07ff78d72ea24502005ce]: Words in [s. 5(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/5/1) repealed (21.9.2008) by [National Insurance Contributions Act 2008 (c. 16)](https://www.legislation.gov.uk/ukpga/2008/16), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/2008/16/section/2/1/a), [6(1)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/1), [Sch. 2](https://www.legislation.gov.uk/ukpga/2008/16/schedule/2)
[^key-785ac5743f1c81f6ef63b1fe6d17f22a]: S. 5(3) repealed (with effect in relation to regulations specifying the upper earnings limit for 2009-10 or any subsequent tax year) by [National Insurance Contributions Act 2008 (c. 16)](https://www.legislation.gov.uk/ukpga/2008/16), [ss. 2(1)(b)](https://www.legislation.gov.uk/ukpga/2008/16/section/2/1/b), [6(1)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/1), [Sch. 2](https://www.legislation.gov.uk/ukpga/2008/16/schedule/2) (with [s. 6(3)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/3))
[^key-69ca264458f950b237d56239fc3ce837]: S. 172(11ZB) inserted (with effect in relation to regulations specifying the upper earnings limit for 2009-10 or any subsequent tax year) by [National Insurance Contributions Act 2008 (c. 16)](https://www.legislation.gov.uk/ukpga/2008/16), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2008/16/section/2/2), [6(1)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/1) (with [s. 6(3)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/3))
[^key-dd5c5dddbb64fc1356b707f0277f61f2]: Words in [s. 37(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/2) repealed (7.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 46](https://www.legislation.gov.uk/nia/2007/2/section/46), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/339](https://www.legislation.gov.uk/nisr/2008/339), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2008/339/article/2/3/a) (with [art. 3(3)](https://www.legislation.gov.uk/nisr/2008/339/article/3/3))
[^key-57ee513c96a33f5fb04c3ad9e98a121c]: Words in s. 39A(3) repealed (7.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 47](https://www.legislation.gov.uk/nia/2007/2/section/47), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/339](https://www.legislation.gov.uk/nisr/2008/339), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2008/339/article/2/3/a) (with [art. 3(3)](https://www.legislation.gov.uk/nisr/2008/339/article/3/3))
[^key-004e2bfcc1778aecd01760069eb9900b]: Words in [s. 22(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/5) inserted (1.7.2008 for specified purposes, 27.10.2008 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(3)(b)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/3/b); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/c), [Sch. Pt. 1](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/1)
[^key-2b32449efcfa1cc0a4cf986f9268bfb5]: [S. 22(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/8) added (1.7.2008 for specified purposes, 27.10.2008 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(4)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/4); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/c), [Sch. Pt. 1](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/1)
[^key-ce78f0ab93cea94a8b164980e5447643]: [S. 6A(3)(e)](https://www.legislation.gov.uk/ukpga/1992/7/section/6A/3/e) and preceding word added (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(2)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/2); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-72749c91d081e52b821f6e7369553290]: Word in [s. 6A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/6A/3/c) repealed (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-b2565caaca8e2ee375eaa3dcdc1c7b5d]: Words in [s. 22(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2/a) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(3)(a)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/3/a); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-541d0d0727b3fddda3c183ad1eedc17d]: Words in [s. 44A(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/2/d) inserted (27.10.2008) by [The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286)](https://www.legislation.gov.uk/nisr/2008/286), [regs. 1(b)](https://www.legislation.gov.uk/nisr/2008/286/regulation/1/b), [2(2)(a)(i)](https://www.legislation.gov.uk/nisr/2008/286/regulation/2/2/a/i)
[^key-2367f91d7de36a2f5fb693286a55739a]: Words in [s. 44A(2)(d)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/2/d/i) added (27.10.2008) by [The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286)](https://www.legislation.gov.uk/nisr/2008/286), [regs. 1(b)](https://www.legislation.gov.uk/nisr/2008/286/regulation/1/b), [2(2)(a)(ii)](https://www.legislation.gov.uk/nisr/2008/286/regulation/2/2/a/ii)
[^key-4ac2a1506239263572bf26c1dba4e651]: [S. 44A(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/7) added (27.10.2008) by [The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286)](https://www.legislation.gov.uk/nisr/2008/286), [regs. 1(b)](https://www.legislation.gov.uk/nisr/2008/286/regulation/1/b), [2(2)(b)](https://www.legislation.gov.uk/nisr/2008/286/regulation/2/2/b)
[^key-63b100b1cafb1a2c3434509dfd60c26b]: Word in [s. 61A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/3/c) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(6)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/6); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-5b1ff1d3df0a8162ae473443babbaa82]: Word in [s. 123(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/f) repealed (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-5f624baa33eacb1c139a2daf873f76de]: [S. 123(1)(h)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/h) and preceding word added (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(9)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/9); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-15ae295bbe8592881e161f3b4d2e89ae]: [S. 123(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/7) added (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(10)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/10); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-c04cb461d22f8c9af78e0b831134b545]: [S. 146(1)(ba)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/1/ba) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(11)(a)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/11/a); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-5667af4362d9231d08e5f485419f8c79]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(11)(b)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/11/b); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-399b158dc448cf935d9d7ed7869a4215]: [Sch. 3 para. 5(6A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/6A)[(6B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/6B) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(13)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/13); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-68a15306345ba80dceb217a68fe15823]: [Sch. 11 para. 2(dd)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/dd) inserted (27.10.2008) by [The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286)](https://www.legislation.gov.uk/nisr/2008/286), [regs. 1(b)](https://www.legislation.gov.uk/nisr/2008/286/regulation/1/b), [2(3)](https://www.legislation.gov.uk/nisr/2008/286/regulation/2/3)
[^key-aeb98e963a89ba23269374d99ba601e4]: Word in [s. 22(2B)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2B) substituted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(2)](https://www.legislation.gov.uk/nia/2008/13/section/102/2), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-314a415885cf744b2ff069322e89137b]: [S. 22(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/9) added (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. 7 para. 2](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-f0d658ba53b6bdab1627cbb34da10789]: Words in [s. 23(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/3/a) substituted (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. 7 para. 3(2)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/3/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-3d80b9ab29e2869f1652699f21d65ccb]: [S. 23(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/3A) inserted (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. 7 para. 3(3)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/3/3) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-851f7c20e111620f5de8a710af83e7a5]: Word in [s. 44(7)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/7/c) substituted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(3)](https://www.legislation.gov.uk/nia/2008/13/section/102/3), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-60efead8cb14d312f56c243c4cf9896d]: Words in [s. 44A(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/1/a) substituted (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. 7 para. 4(2)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/4/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-24bf7ca3fd04c8367269b75e23a1255e]: [S. 44A(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/5A) inserted (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. 7 para. 4(3)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/4/3) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-970fe1c21235cbd0df98a75db2a24913]: Words in [s. 44B(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/44B/2/a) substituted (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. 7 para. 5](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/5) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-6a143ad315fb36ce781371ac6aa8b259]: [S. 44B(7)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/44B/7/a) 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-a09b0da7fe491481c50e113c4bb73334]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(4)(a)](https://www.legislation.gov.uk/nia/2008/13/section/102/4/a), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-1c946328acfacc2f645ebf0ae71b81ed]: [S. 121(6A)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/6A) inserted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(4)(b)](https://www.legislation.gov.uk/nia/2008/13/section/102/4/b), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-9bf392737924ba37fa4c2368eb104c38]: [S. 121(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/7) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(4)(c)](https://www.legislation.gov.uk/nia/2008/13/section/102/4/c), [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-62ad3c8446c715797f5ae8e6ad4df6ad]: [S. 121(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/8) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(4)(c)](https://www.legislation.gov.uk/nia/2008/13/section/102/4/c), [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-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-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))
[^key-833faa3be653b2e2c60d2ac030e7ca92]: Words in [Sch. 4A para. 5(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/5/4A) 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-9905820fb18e083c66e6e6f1ebadd84e]: Words in [Sch. 4A para. 7(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/7/4A) 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-25b4a49327299980de5a62c862285a4d]: [Sch. 4A para. 8(4)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/8/4/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))
[^key-e788806413f353a106022e1372f80a52]: Words in [Sch. 4B para. 5(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/5/a) 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-c25e5d98ff1b5075081504afa9b11e00]: Words in [Sch. 4B para. 9(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9/2/a) 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-32737131249aa41c1f36eb6d931dd235]: Words in [Sch. 4B para. 10(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/10/1/a) 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-ad32789af9cf010473918470ece63f27]: Words in [Sch. 4B para. 12](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/12) 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-7b289e8db7a86ef1a9d4eb668286ed6d]: [Pt. 8A](https://www.legislation.gov.uk/ukpga/1992/7/part/8A) inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by [Health and Social Care Act 2008 (c. 14)](https://www.legislation.gov.uk/ukpga/2008/14), [ss. 134](https://www.legislation.gov.uk/ukpga/2008/14/section/134), [170](https://www.legislation.gov.uk/ukpga/2008/14/section/170); [S.I. 2008/3137](https://www.legislation.gov.uk/uksi/2008/3137), [art. 2](https://www.legislation.gov.uk/uksi/2008/3137/article/2)
[^key-fc49a6ae22cfb6b8837c054ce7bd1637]: [Sch. 1 para. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7) modified (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 in so far as not already in force) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 97(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/97/2), [Sch. 24 para. 31](https://www.legislation.gov.uk/ukpga/2007/11/schedule/24/paragraph/31); [S.I. 2008/568](https://www.legislation.gov.uk/uksi/2008/568), [art. 2(a)(b)](https://www.legislation.gov.uk/uksi/2008/568/article/2/a/b)[(c)](https://www.legislation.gov.uk/uksi/2008/568/article/2/c)[(d)](https://www.legislation.gov.uk/uksi/2008/568/article/2/d)[(e)(f)](https://www.legislation.gov.uk/uksi/2008/568/article/2/e/f) (with [art. 3](https://www.legislation.gov.uk/uksi/2008/568/article/3))
[^key-fa42711f78cc6fb8fc1087ebeaa898f5]: Words in [Sch. 1 para. 3B(8)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/8) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 174(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/174/2)
[^key-7177e91335a420b5ad9779da66795588]: Words in [Sch. 1 para. 3B(9)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/9) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 174(3)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/174/3/a)
[^key-afa1967333f254ac060109b83f5328ef]: Words in [Sch. 1 para. 3B(9)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/9/b) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 174(3)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/174/3/b)
[^key-2d954e5feb993ac309d10b3fc19f640c]: [Sch. 1 para. 3B(14)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/14) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 174(4)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/174/4)
[^key-9a15811219753d9b75b138cfce53c927]: [Sch. 5 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5) applied (with modifications) (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [ss. 12(10)](https://www.legislation.gov.uk/nia/2008/1/section/12/10), [21(1)](https://www.legislation.gov.uk/nia/2008/1/section/21/1); [S.R. 2009/75](https://www.legislation.gov.uk/nisr/2009/75), [art. 2(a)](https://www.legislation.gov.uk/nisr/2009/75/article/2/a)[(b)](https://www.legislation.gov.uk/nisr/2009/75/article/2/b)
[^key-cdcb3aa4f3bbfe90bd7b4327f304bb44]: [S. 13A](https://www.legislation.gov.uk/ukpga/1992/7/section/13A) inserted (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [ss. 136(2)](https://www.legislation.gov.uk/ukpga/2008/30/section/136/2), [149(4)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/4)
[^key-af9d06a37ba8a3a2ce942bf650f82588]: Words in [s. 1(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2/d) inserted (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [ss. 136(3)](https://www.legislation.gov.uk/ukpga/2008/30/section/136/3), [149(4)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/4)
[^key-e690c463295f19c1fd5fc83672fb88cf]: [Sch. 2 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1) modified (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 6 para. 2(6)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/2/6)
[^key-9039dfdfdb7c961d18ec805d342fdf3e]: [Pt. 1](https://www.legislation.gov.uk/ukpga/1992/7/part/1) modified (5.10.2009) by The Steps to [Work (Miscellaneous Provisions) Order (Northern Ireland) 2009 (S.R. 2009/297)](https://www.legislation.gov.uk/nisr/2009/297), [arts. 1(1)](https://www.legislation.gov.uk/nisr/2009/297/article/1/1), [2(1)(a)](https://www.legislation.gov.uk/nisr/2009/297/article/2/1/a)
[^key-6aef18c98f5e6c3bf3ed7b477e8d6e8b]: Words in [Sch. 2 para. 1(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/1/c) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588)](https://www.legislation.gov.uk/uksi/2010/588), [arts. 1](https://www.legislation.gov.uk/uksi/2010/588/article/1/1), [3(2)](https://www.legislation.gov.uk/uksi/2010/588/article/3/2)
[^key-097f79c8f2960e910eef0b6d6bc98841]: [Sch. 2 para. 3(5)(c)-(e)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/5/c) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588)](https://www.legislation.gov.uk/uksi/2010/588), [arts. 1](https://www.legislation.gov.uk/uksi/2010/588/article/1), [3(3)(a)](https://www.legislation.gov.uk/uksi/2010/588/article/3/3/a)
[^key-aaabdb69cef0bcaf31d77c8ab27a18b2]: Words in [Sch. 2 para. 3(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/5) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588)](https://www.legislation.gov.uk/uksi/2010/588), [arts. 1](https://www.legislation.gov.uk/uksi/2010/588/article/1), [3(3)(b)](https://www.legislation.gov.uk/uksi/2010/588/article/3/3/b)
[^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_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)
[^M_F_b59bfba1-dea5-4cf4-a2d4-d0b8dc73babe]: Words in Sch. 5 para. 6(4)(b) 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)
[^M_F_4efbf7a9-e299-4af0-c7ac-13f885eb5743]: Words in Sch. 5 para. 6A(2)(b) 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)
[^key-3c1ec034bd6f30b7d8d7339e25457373]: [Sch. 5 para. 8(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/8/3) 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. 8](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/8), [Sch. 6 Pt. 1](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/1)
[^key-c46abf556da8472278acd391a3b8afe6]: Words in Sch. 5 para. 2(2) repealed (with effect in relation to incremental periods beginning on or after 6.4.2005) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(2)(a)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/2/a), [Sch. 5 Pt. II](https://www.legislation.gov.uk/uksi/1995/3213/schedule/5/part/II) (with [Sch. 2 para. 6(5)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/5) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-6a07c1963e6039294c50c888e89687d7]: Words in Sch. 5 para. 2 substituted (with effect in relation to incremental periods beginning on or after 6.4.2005) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(2)(b)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/2/b) (with [Sch. 2 para. 6(5)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/5) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-450faa4b6ec97cf1dc2cc574fb81d0b6]: Words in Sch. 5 para. 3 substituted (with effect in relation to incremental periods beginning on or after 6.4.2005) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(2)(b)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/2/b) (with [Sch. 2 para. 6(5)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/5) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-0bcd9e12b1a125713a67b219cd998e37]: Words in Sch. 5 para. 2(3) substituted (with effect in relation to incremental periods beginning on or after 6.4.2005) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(3)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/3) (with [Sch. 2 para. 6(5)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/5) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-b762a033e020860a227cf10ad76c19ec]: [Sch. 5 para. 8(1)(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/8/1/2) repealed (with effect in accordance with Sch. 2 para. 6(5) of the amending S.I.) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(4)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/4), [Sch. 5 Pt. 2](https://www.legislation.gov.uk/uksi/1995/3213/schedule/5/part/2) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-f5c502a6409fa32e810f3b05cf6d9e7a]: Words in s. 54(1)(a) repealed (6.4.2005) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(1)(5)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/1/5), [Sch. 5 Pt. II](https://www.legislation.gov.uk/uksi/1995/3213/schedule/5/part/II) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3))
[^key-c5edc179554c351f5e8788c189285e08]: Words in [s. 23A(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/23A/4/b) inserted (6.4.2010) by [The National Insurance Contribution Credits (Transfer of Functions) (Northern Ireland) Order 2010 (S.I. 2010/242)](https://www.legislation.gov.uk/uksi/2010/242), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/242/article/1/1), [5](https://www.legislation.gov.uk/uksi/2010/242/article/5)
[^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-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)
[^key-6d5d69850a3a2465e193c0e84d582ec7]: [S. 78(4)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/4/d) 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. 13](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/13), [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-467e0167d375884e4751156eee03d3ed]: [S. 83](https://www.legislation.gov.uk/ukpga/1992/7/section/83) 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(1)(a)](https://www.legislation.gov.uk/nia/2008/1/section/4/1/a), [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-2035fee3a9e7902877bbe9bd7edd8db7]: [S. 84](https://www.legislation.gov.uk/ukpga/1992/7/section/84) 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(1)(b)](https://www.legislation.gov.uk/nia/2008/1/section/4/1/b), [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-7ec90f6c7b069b70221122e1e0628d48]: [S. 85](https://www.legislation.gov.uk/ukpga/1992/7/section/85) 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(1)(c)](https://www.legislation.gov.uk/nia/2008/1/section/4/1/c), [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-04598eef6cfb82ea693690053fa27bf8]: Words in [s. 88](https://www.legislation.gov.uk/ukpga/1992/7/section/88) substituted (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. 14](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/14) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-70ae43f8e4712cc01bb180128a9d3d16]: Words in [s. 89(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/1) substituted (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. 15](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/15) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-1e8f41a43ddff9aa80b1bca7126337e1]: Words in [s. 89(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/1A) substituted (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. 15](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/15) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-683a01e3181ac1b7e2ddba0d0d6db59a]: Words in [s. 114(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/114/4) 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. 16](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/16), [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-3ca65f8ab9a27d1c79ad2aeb9802de9f]: Words in s. 145(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. 17](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/17), [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-4ab1d55798f731e1e1e4e6ebad3a4e5f]: Words in [s. 44A(2)(d)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/2/d/i) substituted (28.6.2010) by [The Social Security (Miscellaneous Amendments No. 4) Regulations (Northern Ireland) 2010 (S.R. 2010/200)](https://www.legislation.gov.uk/nisr/2010/200), [regs. 1](https://www.legislation.gov.uk/nisr/2010/200/regulation/1), [2](https://www.legislation.gov.uk/nisr/2010/200/regulation/2)
[^key-017792d9fe41ce9031a5c6cfbc83f8f7]: Words in s. 20(1)(d) repealed (with effect from 14.8.2010) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 36(1)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [ss. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2), [34(2)(a)](https://www.legislation.gov.uk/nia/2010/13/section/34/2/a))
[^key-737a90d9e7c27270d2d98a082cd65512]: Words in s. 63(c) repealed (with effect from 14.8.2010 and with savings until 6.4.2020) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 36(1)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [ss. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2), [34(2)(a)](https://www.legislation.gov.uk/nia/2010/13/section/34/2/a))
[^key-cab73f28912a210b9fb538aa33d187b9]: S. 82 repealed (with effect from 14.8.2010) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 14(1)(a)](https://www.legislation.gov.uk/nia/2010/13/section/14/1/a), [36(1)(d)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/d/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [ss. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2), [34(2)(a)](https://www.legislation.gov.uk/nia/2010/13/section/34/2/a))
[^key-5436ca32ca3943fce9f1fff39c95851d]: S. 90 repealed (with effect from 14.8.2010 and with savings until 6.4.2020) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 14(1)(b)](https://www.legislation.gov.uk/nia/2010/13/section/14/1/b), [36(1)(d)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/d/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [ss. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2), [34(2)(a)](https://www.legislation.gov.uk/nia/2010/13/section/34/2/a))
[^key-2428b38d856196cb86d6ba17773ad1b2]: Word in s. 114(4) repealed (with effect from 14.8.2010) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 36(1)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [ss. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2), [34(2)(a)](https://www.legislation.gov.uk/nia/2010/13/section/34/2/a))
[^key-3a7e6a09a29428f9706b7fe9e1404cb7]: [S. 123(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1A)[(1B)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1B) inserted (13.8.2010) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 3(1)](https://www.legislation.gov.uk/nia/2010/13/section/3/1), [36(1)(b)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/b)
[^key-17d65116bf3590f026725b25fc70aef4]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) substituted (13.8.2010) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 30(3)](https://www.legislation.gov.uk/nia/2010/13/section/30/3), [36(1)(m)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/m)
[^key-fe9d02eee91628f1dd1969915641b13f]: Act applied in part (with modifications) (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [16](https://www.legislation.gov.uk/nisr/2010/312/regulation/16), [Sch. 2](https://www.legislation.gov.uk/nisr/2010/312/schedule/2) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3))
[^key-4e3082e3bc882c5f8ff04c8bde9cff0b]: [S. 30A](https://www.legislation.gov.uk/ukpga/1992/7/section/30A) excluded (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [22(a)](https://www.legislation.gov.uk/nisr/2010/312/regulation/22/a) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3))
[^key-10feb5dd00e209897e98cf0060ab81b9]: [S. 40](https://www.legislation.gov.uk/ukpga/1992/7/section/40) excluded (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [22(a)](https://www.legislation.gov.uk/nisr/2010/312/regulation/22/a) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3))
[^key-858aeda7079575ddbc422ece50c468a7]: [S. 41](https://www.legislation.gov.uk/ukpga/1992/7/section/41) excluded (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [22(a)](https://www.legislation.gov.uk/nisr/2010/312/regulation/22/a) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3))
[^key-9313c02ca50ba66d3a7c4febc6959f60]: S. 68 repealed with savings (3.11.2000 for specified purposes, 6.4.2001 otherwise) by [The Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2](https://www.legislation.gov.uk/nisr/2000/332/article/2) (with [art. 4](https://www.legislation.gov.uk/nisr/2000/332/article/4)) (see also [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [22(b)](https://www.legislation.gov.uk/nisr/2010/312/regulation/22/b) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3)))
[^key-2bb366aa8a3cb55c6dfab35874f90781]: [S. 136A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/136A/2) substituted (16.12.2010) by [Savings Accounts and Health in Pregnancy Grant Act 2010 (c. 36)](https://www.legislation.gov.uk/ukpga/2010/36), [ss. 3(2)](https://www.legislation.gov.uk/ukpga/2010/36/section/3/2), [4(3)](https://www.legislation.gov.uk/ukpga/2010/36/section/4/3)
[^key-1ca829fe2a3caeb3c53203499094db8e]: Figure in [s. 8(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/8/2/a) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 1(1)(a)](https://www.legislation.gov.uk/ukpga/2011/3/section/1/1/a), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-73a3dd2ad503bfeb01f615aab925afee]: Word in [s. 8(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/8/2/b) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 1(1)(b)](https://www.legislation.gov.uk/ukpga/2011/3/section/1/1/b), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-3714d060a7205463bd80c6a62b1037b0]: Figure in [s. 9(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/2) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 1(2)](https://www.legislation.gov.uk/ukpga/2011/3/section/1/2), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-6769efb973fd4673b653f3f069eb135f]: Figure in [s. 15(3ZA)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3ZA/a) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/2011/3/section/2/1/a), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-9ef6d16e398634b0325038b24cd76ba8]: Figure in [s. 15(3ZA)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3ZA/b) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 2(1)(b)](https://www.legislation.gov.uk/ukpga/2011/3/section/2/1/b), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-960ae8c46bf51e41678e8eb351a4c8e4]: S. 73(1)(ab)(b) substituted for s. 73(1)(b) (23.9.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 13(2)](https://www.legislation.gov.uk/nia/2010/13/section/13/2), [36(2)](https://www.legislation.gov.uk/nia/2010/13/section/36/2); [S.R. 2010/327](https://www.legislation.gov.uk/nisr/2010/327), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/a)[(b)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/b)[(c)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/c)
[^key-9c2729ba3fe887dc68939e2bf3a23379]: Word in s. 73(1A)(a) inserted (23.9.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 13(3)](https://www.legislation.gov.uk/nia/2010/13/section/13/3), [36(2)](https://www.legislation.gov.uk/nia/2010/13/section/36/2); [S.R. 2010/327](https://www.legislation.gov.uk/nisr/2010/327), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/a)[(b)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/b)[(c)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/c)
[^key-673768777b04acc499b4d4f2ebf8fcb4]: S. 73(1AB) inserted (23.9.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 13(4)](https://www.legislation.gov.uk/nia/2010/13/section/13/4), [36(2)](https://www.legislation.gov.uk/nia/2010/13/section/36/2); [S.R. 2010/327](https://www.legislation.gov.uk/nisr/2010/327), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/a)[(b)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/b)[(c)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/c)
[^key-a2f2b6deda6fe1f34e09f315abae3622]: Word in s. 73(11)(a) inserted (23.9.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 13(5)](https://www.legislation.gov.uk/nia/2010/13/section/13/5), [36(2)](https://www.legislation.gov.uk/nia/2010/13/section/36/2); [S.R. 2010/327](https://www.legislation.gov.uk/nisr/2010/327), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/a)[(b)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/b)[(c)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/c)
[^key-90768b45bbcb9d530641c19b771eb866]: Figure in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (with effect, in relation to relevant steps taken on or after 6.4.2011, in accordance with Sch. 2 paras. 52-59 of the amending Act) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 2 para. 50(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/2/paragraph/50/b)
[^key-baa9f441171e11dc4f42816e1cba51c6]: S. 70(4A) inserted (31.10.2011) by [The Social Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/356)](https://www.legislation.gov.uk/nisr/2011/356), [regs. 1](https://www.legislation.gov.uk/nisr/2011/356/regulation/1), [2(3)](https://www.legislation.gov.uk/nisr/2011/356/regulation/2/3)
[^key-4380806b81c661823d2cf98964e81efc]: S. 65(7) added (31.10.2011) by [The Social Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/356)](https://www.legislation.gov.uk/nisr/2011/356), [regs. 1](https://www.legislation.gov.uk/nisr/2011/356/regulation/1), [2(2)](https://www.legislation.gov.uk/nisr/2011/356/regulation/2/2)
[^key-ec296f06083372ae945ca71d8a3f37a8]: S. 72(7B) inserted (31.10.2011) by [The Social Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/356)](https://www.legislation.gov.uk/nisr/2011/356), [regs. 1](https://www.legislation.gov.uk/nisr/2011/356/regulation/1), [2(4)](https://www.legislation.gov.uk/nisr/2011/356/regulation/2/4)
[^key-f57dddaa7a78caf55533c2ed15b76382]: Words in s. 121(1) inserted (31.10.2011) by [The Social Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/356)](https://www.legislation.gov.uk/nisr/2011/356), [regs. 1](https://www.legislation.gov.uk/nisr/2011/356/regulation/1), [2(5)](https://www.legislation.gov.uk/nisr/2011/356/regulation/2/5)
[^key-caabf6da91a6246e2f6c8423f0454207]: Word in [s. 21(5A)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/21/5A/c) 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. 2](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/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)(ii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/ii)
[^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-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)
[^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-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)
[^key-ba149015468e88f1284c213c919db8c2]: Words in [s. 48BB(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/5) 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(2)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/9/2/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)(xi)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xi)
[^key-d66f37b14b9dbdd63c24db54763ac42d]: Figure in [s. 48BB(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/5) 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. 9(2)(d)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/9/2/d) (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)
[^M_F_983c98c0-e63a-4a93-efa7-6df30da1c1be]: Figure in s. 48BB(6) 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(3)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/9/3/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)(xi)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xi)
[^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-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)
[^key-2e1fca437712ba770ea1a8b4a63ff076]: Words in [Sch. 4B para. 3(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/3/a) 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. 12(3)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/3/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)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-02845921f16d637d4c38094b67867cff]: Words in [Sch. 4B para. 3(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/3/b) 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. 12(3)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/3/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)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-2f74f985e9dba2cd102bf71e607e4da6]: Words in [Sch. 4B para. 5(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/5/a) 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. 12(4)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/4) (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-6a0bff9d6d93efc39f80c24c44aead31]: [Sch. 4B para. 6(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/6) formed from [Sch. 4B para. 6](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/6) (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(5)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/5/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-744e990aac0d1c23de72336c2f42b39f]: [Sch. 4B para. 6(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/6/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(5)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/5/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)
[^key-2a8509cebd6579e9b8782d27f6298443]: Words in [Sch. 4B para. 8(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/8/1) 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. 12(6)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/6) (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-e848ebda41a508f9ffaecb7bfb348eaf]: Words in [Sch. 4B para. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/8) cross-heading 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. 12(6)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/6) (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-c83426c52a183af97006ae30b1c763bc]: Words in [Sch. 4B para. 9(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9/1) 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. 12(7)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/7/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-66b69e748a589ae4189b85cfbb937811]: Words in [Sch. 4B para. 9(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9/2/a) 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. 12(7)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/7/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)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-f2cb7159d6991d3b9b5374f96b5cc674]: Words in [Sch. 4B para. 9](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9) cross-heading 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. 12(7)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/7) (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-b55ecf2ded7a5f516026fdb71d3279e7]: Words in [Sch. 4B para. 10(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/10/1/a) 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. 12(8)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/8) (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-8c48d20a2171909ebdc1a06c4aa70ecd]: Words in [Sch. 4B para. 12](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/12) repealed (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(9)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/9/a), [Sch. 10 Pt. II](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/II) (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-622a7be65dd773a7dd940b83fe7b00a0]: Words in [Sch. 4B para. 12](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/12) 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(9)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/9/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)
[^key-ab1abec14cb6988f97d67b71eb79c025]: Sum in [Sch. 4B para. 13(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/13/2) modified (for the tax year beginning 6.4.2012 and subsequent tax years) by [The Social Security Pensions (Flat Rate Accrual Amount) Order (Northern Ireland) 2012 (S.R. 2012/89)](https://www.legislation.gov.uk/nisr/2012/89), [arts. 1](https://www.legislation.gov.uk/nisr/2012/89/article/1), [2](https://www.legislation.gov.uk/nisr/2012/89/article/2)
[^key-a7dd5e31445d33fcc49389ad6cc82e68]: Sum in [Sch. 7 para. 4(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/4/a) 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(a)](https://www.legislation.gov.uk/nisr/2012/118/article/2/a)
[^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-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)
[^key-9594dcdebaa816cfa9238bc4b694989e]: [Sch. 5 para. 6A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6A) 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-8748b9c6cec09db1e4020fdec13e70ea]: [Sch. 5 para. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7) 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-6105ff52175c2c10057dff152f2182f8]: Sch. 2 para. 5(a) omitted (with effect for the tax year 2012-13 and subsequent tax years) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [s. 222(4)(d)(i)](https://www.legislation.gov.uk/ukpga/2012/14/section/222/4/d/i) (with [s. 222(5)](https://www.legislation.gov.uk/ukpga/2012/14/section/222/5))
[^key-98b8f415663603383044892c2bae99d6]: Words in [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/5/b) substituted (with effect for the tax year 2012-13 and subsequent tax years) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [s. 222(4)(d)(ii)](https://www.legislation.gov.uk/ukpga/2012/14/section/222/4/d/ii) (with s. 222(5))
[^key-3275588401c57f41ec14cdea1560eb01]: [Sch. 1 para. 7B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7B) modified (1.4.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 38 para. 55](https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/55); [S.I. 2013/279](https://www.legislation.gov.uk/uksi/2013/279), [art. 2](https://www.legislation.gov.uk/uksi/2013/279/article/2)
[^key-5326bcfc1dddae4480fa447dbedb8151]: [S. 144(2ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/144/2ZA) inserted (20.12.2013) by [The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) (Northern Ireland) Order 2013 (S.I. 2013/3233)](https://www.legislation.gov.uk/uksi/2013/3233), [arts. 1](https://www.legislation.gov.uk/uksi/2013/3233/article/1), [2(3)](https://www.legislation.gov.uk/uksi/2013/3233/article/2/3)
[^key-b36b5e6e1398858af33d69a6831c4707]: [S. 146(1)(zc)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/1/zc) inserted (20.12.2013) by [The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) (Northern Ireland) Order 2013 (S.I. 2013/3233)](https://www.legislation.gov.uk/uksi/2013/3233), [arts. 1](https://www.legislation.gov.uk/uksi/2013/3233/article/1), [2(4)(a)](https://www.legislation.gov.uk/uksi/2013/3233/article/2/4/a)
[^key-690d307a19365fd4e494178c3673830b]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) inserted (20.12.2013) by [The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) (Northern Ireland) Order 2013 (S.I. 2013/3233)](https://www.legislation.gov.uk/uksi/2013/3233), [arts. 1](https://www.legislation.gov.uk/uksi/2013/3233/article/1), [2(4)(b)](https://www.legislation.gov.uk/uksi/2013/3233/article/2/4/b)
[^key-ad88d75459c2a16ad20bbcf00cf87c22]: [S. 4AA](https://www.legislation.gov.uk/ukpga/1992/7/section/4AA) inserted (13.3.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 14(6)](https://www.legislation.gov.uk/ukpga/2014/7/section/14/6)
[^key-c0767af29e8ec2faaa2b976107e67871]: [S. 4B(3)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/4B/3/d) inserted (13.3.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 14(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/14/7)
[^key-f49cc1188f90698c5ca21fe58872fd4a]: [S. 10(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/11) inserted (13.3.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 14(8)](https://www.legislation.gov.uk/ukpga/2014/7/section/14/8)
[^key-9c0c7564c3aa59289f52bea38f1158a9]: [Sch. 2 para. 3(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/3) omitted (with effect for the tax year 2014-15 and for subsequent tax years) by virtue of [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 17(2)(a)](https://www.legislation.gov.uk/ukpga/2014/7/section/17/2/a) (with [s. 17(3)](https://www.legislation.gov.uk/ukpga/2014/7/section/17/3))
[^key-0eceb07e85301dc37d1cda7191af02ba]: [Sch. 2 para. 9 and cross-heading](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/crossheading/husband-and-wife-198990-and-previous-years-of-assessment) omitted (13.3.2014) by virtue of [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 17(2)(b)](https://www.legislation.gov.uk/ukpga/2014/7/section/17/2/b)
[^key-3eb951a206efe648952192bba46a49f0]: Words in [s. 21(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/21/1) inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(2)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/2)
[^M_F_aad8fb0b-9dcf-4120-9fc1-085e7e851c60]: Words in s. 35 inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(3)(b)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/3/b)
[^key-ece337a857b3af58d0ff4e3b8fc95ab3]: Words in s. 35(7) inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(3)(c)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/3/c)
[^M_F_ae522cac-761a-47d9-bd1c-e5fadc3572a6]: Words in s. 35 heading inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(3)(a)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/3/a)
[^key-5068c13aedd3fd44ecc3fe31e679131a]: Words in s. 35A heading inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(4)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/4)
[^key-ddb29d09ade2df5b8b8e19c955daa82b]: [S. 35B](https://www.legislation.gov.uk/ukpga/1992/7/section/35B) inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(5)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/5)
[^key-bb72a87de3954dae885231b43c381625]: [Sch. 1 para. 8(1)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/aa) inserted (6.4.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [ss. 7(2)](https://www.legislation.gov.uk/ukpga/2014/7/section/7/2), [8](https://www.legislation.gov.uk/ukpga/2014/7/section/8)
[^key-d2f8607220fbe133266ce19721473d7d]: Word in [s. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/2/1/a) omitted (13.5.2014) by virtue of [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(2)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/2)[(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4)
[^key-d188d82f4c28a6f7e4a7b1671d4254f5]: Words in [s. 7(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/7/1/b) omitted (13.5.2014) by virtue of [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4), [Sch. 2 para. 8](https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/8)
[^key-38e9c73aa0a86961769a85164e5f8715]: Words in [s. 159(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/159/1) substituted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4), [Sch. 2 para. 9](https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/9)
[^key-50b731361aba083d5af0d765180c6512]: Words in [s. 167(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1/a) substituted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4), [Sch. 2 para. 10](https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/10)
[^key-e7441b476f61fbbf4e1908dc25614fd1]: Words in [s. 167ZJ(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/2/a) substituted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4), [Sch. 2 para. 11](https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/11)
[^key-455f46005bd45c101dec5525444b17af]: Words in [s. 167ZS(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZS/2/a) substituted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4), [Sch. 2 para. 12](https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/12)
[^key-c43ff51b6a8ad0520e0da2aa3ea08837]: [S. 18A](https://www.legislation.gov.uk/ukpga/1992/7/section/18A) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 13(5)](https://www.legislation.gov.uk/ukpga/2014/7/section/13/5)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/13/7)
[^key-542bd2c6543a89b796055dc647f23299]: Word in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 13(6)](https://www.legislation.gov.uk/ukpga/2014/7/section/13/6)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/13/7)
[^key-2ab62d9f91eba6e47ce39723747e67a4]: Word in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(10)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/10)[(11)(b)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/11/b)
[^key-856067825d4031f537453864aaba5421]: Word in [s. 172(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11) substituted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 18(2)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/2)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/7)
[^key-5ed1f376ff554591d43946efafc50d69]: Punctuation in [s. 172(11B)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11B) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 18(3)(a)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/3/a)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/7)
[^key-490de21ddc61b654676b002456e4b6cc]: Words in [s. 172(11B)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11B) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 18(3)(b)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/3/b)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/7)
[^key-fa17d4255fb468660a85dfda245f2ef4]: [S. 172(11B)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11B/b)[(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11B/c) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 18(3)(c)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/3/c)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/7)
[^key-b5350aa7088c3f2ffe01179f05f05234]: [Sch. 1 para. 6(4C)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/6/4C) inserted (with effect in relation to payments in respect of Class 1 national insurance contributions and construction industry scheme payments made on or after 20.5.2014 which are made for the tax year 2014-15 or for a subsequent tax year) by [The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments) (Consequential Amendments) Order 2014 (S.I. 2014/1283)](https://www.legislation.gov.uk/uksi/2014/1283), [art. 1(1)](https://www.legislation.gov.uk/uksi/2014/1283/article/1/1)[(2)](https://www.legislation.gov.uk/uksi/2014/1283/article/1/2), [Sch. para. 3](https://www.legislation.gov.uk/uksi/2014/1283/schedule/paragraph/3)
[^key-7bb8390855f03cb2849dc27fead7c69d]: Word in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (13.10.2014) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 20](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/20); [S.I. 2014/2727](https://www.legislation.gov.uk/uksi/2014/2727), [art. 2](https://www.legislation.gov.uk/uksi/2014/2727/article/2)
[^key-1b2bd9d12120ef56338ed2c984f58783]: Word in [s. 1(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2/c) omitted (with effect for the tax year 2015-16 and subsequent tax years) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 11](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/11), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-86643ceb91024401c49fba1ef18a9479]: [S. 2(2ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/2/2ZA)[(2ZB)](https://www.legislation.gov.uk/ukpga/1992/7/section/2/2ZB) inserted (12.2.2015) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 6(5)](https://www.legislation.gov.uk/ukpga/2015/5/section/6/5)
[^key-5c6eec117d453950e922fb466e64ed79]: [S. 7(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/7/2A)[(2B)](https://www.legislation.gov.uk/ukpga/1992/7/section/7/2B) inserted (12.2.2015) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 6(6)](https://www.legislation.gov.uk/ukpga/2015/5/section/6/6)
[^key-6789d0a37691ebf9d0116f3df5137eee]: Words in [s. 12(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/1) inserted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(2)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/2), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-55db6f477ac4e7a351155cff85919f66]: Words in [s. 12(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/2) substituted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(3)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/3), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-b1aebaa7db2668171bd8f3f1fbabd778]: Words in [s. 12(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/3) substituted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(4)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/4), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-3df93b67d7568aa87184cabeede823f5]: [S. 12(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/5) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(5)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/5), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-99de52d5b579240a25fd99d3fad7630d]: Words in [s. 12(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/6) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(6)(a)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/6/a), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-d7497364ca648e8f92abc1a862a1abf6]: Words in [s. 12(6)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/6/a) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(6)(b)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/6/b), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-a2515f233c3834405501d53b69dae41b]: [S. 12(6)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/6/b) and preceding word omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(6)(c)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/6/c), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-589f1de0bb4e08e10515d4dce030182b]: [S. 12(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/7) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(7)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/7), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-e8dc71bd18ff45121e5241e530fb170c]: Words in [s. 12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/8) substituted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(8)(a)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/8/a), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-26c5c48c6ec99ec793fa81303b47129f]: Words in [s. 12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/8) substituted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(8)(b)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/8/b), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-a7847462fc90a15405ed4e29d54f222a]: Ss. 11, 11A substituted for s. 11 (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 12](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/12), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-8a91566463bcf50a14d725b93e93e4a5]: Words in [s. 18(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1/b) substituted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 14](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/14), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-cd678f25fbd43e2c4b8bc59bd85cba26]: Word in [s. 35A(5)(c)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/5/c/i) inserted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 15(a)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/15/a), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-dc76afa39370fa724f10a3145041927e]: Words in [s. 35A(5)(c)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/5/c/ii) substituted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 15(b)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/15/b), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-03e7491ff8463de20c8f007236e7756c]: Words in [s. 35B(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/35B/1/c) substituted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 16](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/16), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-9b18692835bb0269b64288a449e13df1]: Words in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) substituted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 17](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/17), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-784df1d5a8bc73c8cff5e77ff470984d]: [Sch. 1 para. 7B(7)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7B/7) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paraS. 18(2)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/18/2), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-d45ce0b69004016e30a6d7cf877824d4]: [Sch. 1 para. 7BB](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7BB) inserted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 18(3)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/18/3), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-d83fb67e30ed28c1aa83ced2d8d5acee]: [Sch. 1 para. 8(1)(j)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/j)[(k)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/k) omitted (with effect for the tax year 2015-16 and subsequent tax years) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 18(4)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/18/4), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-604f3133e2a60f1eb77d1cdae586af7e]: [Pt. 12ZC](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZC) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 5(2)](https://www.legislation.gov.uk/nia/2015/1/section/5/2), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(d)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/d)
[^key-021269c320979a0f75a78f2a47c32ab0]: [S. 35(3A)-(3D)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(2)](https://www.legislation.gov.uk/nia/2015/1/section/6/2), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-eb09578452de4eea2370c6f84aa72426]: [S. 35(3E)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3E) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(3)](https://www.legislation.gov.uk/nia/2015/1/section/6/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-55cae480e0e0bd1e16a16619ff196f0c]: [S. 161(3A)-(3D)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/3A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(4)](https://www.legislation.gov.uk/nia/2015/1/section/6/4), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-fe38fea3426fd586bad892aa9aee97ee]: Words in [s. 166(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/166/3) substituted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(5)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/5); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/b)
[^key-49772f129088ca2b9c8596dd78235bdf]: Words in [s. 167ZC(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZC/1) substituted (15.3.2015 except in relation to children whose expected week of birth ends on or before 4.4.2015 and children placed for adoption on or before 4.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 12(2)(a)](https://www.legislation.gov.uk/nia/2015/1/section/12/2/a), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(j)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/j) (with [art. 6(1)](https://www.legislation.gov.uk/nisr/2015/86/article/6/1))
[^key-1d47e38dbcf65c664afed22686fd8b8f]: [S. 167ZC(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZC/1A) inserted (15.3.2015 except in relation to children whose expected week of birth ends on or before 4.4.2015 and children placed for adoption on or before 4.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 12(2)(b)](https://www.legislation.gov.uk/nia/2015/1/section/12/2/b), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(j)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/j) (with [art. 6(1)](https://www.legislation.gov.uk/nisr/2015/86/article/6/1))
[^key-d042a919c38e289f50ea352b0bc6ce38]: [S. 167ZE(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/3A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(5)](https://www.legislation.gov.uk/nia/2015/1/section/6/5), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-6dc99b1ecabe673004a7f32763506722]: [S. 167ZE(12)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/12) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(3)](https://www.legislation.gov.uk/nia/2015/1/section/9/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^key-f47a94f01594ac3d17438f74a2ee47bb]: Words in [s. 167ZK](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZK) heading substituted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(2)(a)](https://www.legislation.gov.uk/nia/2015/1/section/11/2/a), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-53c6159fa62319a4a6e74bc6ec296479]: [S. 167ZK(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZK) formed from s. 167ZK (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(2)(b)](https://www.legislation.gov.uk/nia/2015/1/section/11/2/b), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-91e643d9179ebb9fe6e59c1006b61f19]: [S. 167ZK(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZK/2) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(2)(c)](https://www.legislation.gov.uk/nia/2015/1/section/11/2/c), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-c1230f996a9f4f036d89d3c97c2ba83e]: [S. 167ZN(2A)-(2D)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/2A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(6)](https://www.legislation.gov.uk/nia/2015/1/section/6/6), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-6a1ef40ab27723c6032b298f9e846139]: [S. 167ZN(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/9) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(5)](https://www.legislation.gov.uk/nia/2015/1/section/9/5), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^key-3f7295f9b2a8a768c240ff1aaf8e4d2c]: Words in [s. 167ZT](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT) heading substituted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(3)(a)](https://www.legislation.gov.uk/nia/2015/1/section/11/3/a), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-a640be96fa319c178d644168c07c8e0e]: [S. 167ZT(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT) formed from s. 167ZT (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(3)(b)](https://www.legislation.gov.uk/nia/2015/1/section/11/3/b), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-e2a9dd3a5fe573044211f4b33617c98d]: [S. 167ZT(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT/2)[(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT/3) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(3)(c)](https://www.legislation.gov.uk/nia/2015/1/section/11/3/c), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-29b71cb206aa295603926a552e46cd0a]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 5(3)](https://www.legislation.gov.uk/nia/2015/1/section/5/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(d)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/d)
[^key-2479c253361452789ea0db6a5fec23f6]: [S. 167ZBA](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZBA) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(2)](https://www.legislation.gov.uk/nia/2015/1/section/9/2), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^key-86a30ab9e288f9392a00162b82bcacc1]: [S. 167ZLA](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZLA) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(4)](https://www.legislation.gov.uk/nia/2015/1/section/9/4), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^key-12052c345c82222f01ccee1cb651ca41]: Words in s. 10(1)(b)(ii) substituted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(2)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/2)
[^key-980b233d697295a2de78c9edc78fe2c8]: Words in s. 10ZB(2)(a) substituted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(3)(a)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/3/a)
[^key-20908e3d28816b53a1e4280778aaf5d3]: Words in s. 10ZB(2) substituted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(3)(b)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/3/b)
[^key-2e20480977a3da8c3387d3d0760567dd]: Words in s. 121(1) omitted (with effect for the tax year 2016-17 and subsequent tax years) by virtue of [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(4)(a)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/4/a)
[^key-402fc9f81f893adecdd29c5affadf57a]: Words in s. 121(1) inserted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(4)(b)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/4/b)
[^key-d49ceec2433f22b756554455cf54c419]: [S. 4(1)(a)(iii)-(v)](https://www.legislation.gov.uk/ukpga/1992/7/section/4/1/a/iii) substituted (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(3)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/3); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [arts. 3(2)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/i), [4(2)(h)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/h), [5](https://www.legislation.gov.uk/nisr/2015/86/article/5) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-671aebda7f2b3463d86ce40aeebbb7ff]: Words in [s. 1(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/5) substituted (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(2)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [arts. 3(2)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/i), [4(2)(h)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/h), [5](https://www.legislation.gov.uk/nisr/2015/86/article/5) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-7f8c7bb6e7d18c61324ce797c545942a]: Words in [s. 4C(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/11) substituted (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(4)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/4); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [arts. 3(2)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/i), [4(2)(h)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/h), [5](https://www.legislation.gov.uk/nisr/2015/86/article/5) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-26fe400e3315d03449340d8287463499]: [Ss. 167ZEA-167ZEE](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZEA) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 7](https://www.legislation.gov.uk/nia/2015/1/section/7), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-1515d78fa726e8bf2cb74a487d1841e7]: [Pt. 12ZA](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZA) title substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(6)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/6); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-f5187fd40c6057926762728ff210940b]: [S. 167ZA](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZA) cross-heading repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(7)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/7), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-0028382b2726e4585096266c7c5c564f]: Words in [s. 167ZA(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZA/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(8)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/8/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-c33f38982df899681764f795aa641b16]: Words in [s. 167ZA(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZA/4) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(8)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/8/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-25a65af39809c079b3c03b8a9edb81c2]: Words in [s. 167ZB(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZB/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(9)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/9/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-79bba0977e04fb548ea8cdd3501d64d2]: Words in [s. 167ZB(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZB/4) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(9)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/9/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-10ae8f488b15b3aacf67b291be232fe9]: Words in [s. 167ZB(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZB/6) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(9)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/9/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-5a85f4aea41ec5d6b5b496481c3b34a0]: Words in [s. 167ZC(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZC/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(10)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/10/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-58fd16651525ca3437df1564510ecee6]: Words in [s. 167ZC(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZC/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(10)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/10/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-1650333053e9ea468060a3d461617deb]: Words in [s. 167ZD(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZD/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(11)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/11/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-57677509e0d0b346f1eec79518d9af31]: Words in [s. 167ZD(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZD/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(11)(b)(i)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/11/b/i); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-125d9684d9ba9555fc572573e961ee68]: Words in [s. 167ZD(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZD/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(11)(b)(ii)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/11/b/ii); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-df7421bcf29559850a6de6b2fcdd643e]: Words in [s. 167ZE(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-59ad9e3a65ad5ad14ff1d04127359b14]: Words in [s. 167ZE(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-beba0881deadf27f141280446e3013e7]: Words in [s. 167ZE(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/4) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-0c33d3efe3a5a6185663bcc34b83a81e]: Words in [s. 167ZE(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/5) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-196faa8cdf1ffc664a5a5fd0e7f5f781]: Words in [s. 167ZE(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/7) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(c)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/c); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-eb61bac8295bede32714966d748e9b1c]: Words in [s. 167ZE(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/8) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(d)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/d); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-9bda67ab05c7427c20331a98d6fe68ba]: Words in [s. 167ZE(10A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/10A) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(e)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/e); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-aa50bbe38ba47c6db37f9eab26095eeb]: Words in [s. 167ZE(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/11) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(f)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/f); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-4686e9a083b8f92676f8cb87282b2e46]: [S. 167ZEA](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZEA) cross-heading repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(13)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/13), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-2b17064c32073e553e62918e6b9e6fb5]: [S. 167ZF](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZF) cross-heading repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(14)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/14), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-b553a32186b09954f53d81fc47c0182b]: Words in [s. 167ZF(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZF/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(15)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/15); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-721a0372f5fe74c656ecdd9869da4c5a]: [S. 167ZG(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZG/4) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(16)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/16), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-4ec7c2ef6348820ac6241bafba6c944b]: Words in [s. 167ZJ(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/5) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(17)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/17/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-d06746829df25847fb965b17bb029714]: Words in [s. 167ZJ(10)(f)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/10/f) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(17)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/17/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-bbe9cbc47fee9dd3fa3c0656003bca1b]: [S. 167ZN(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/1) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 13(2)(a)](https://www.legislation.gov.uk/nia/2015/1/section/13/2/a), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(c)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/c)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(1)](https://www.legislation.gov.uk/nisr/2015/86/article/7/1)[(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-e21fba0d1bc95c1d5d3257bcbf96bb85]: [S. 167ZN(2E)-(2G)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/2E) inserted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 13(2)(b)](https://www.legislation.gov.uk/nia/2015/1/section/13/2/b), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(c)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/c) (with [art. 7(1)](https://www.legislation.gov.uk/nisr/2015/86/article/7/1))
[^key-d2471d9afe14f761e91c40c31e9be1c4]: Words in [s. 167ZN(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/7) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 13(2)(c)](https://www.legislation.gov.uk/nia/2015/1/section/13/2/c), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(c)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/c) (with [art. 7(1)](https://www.legislation.gov.uk/nisr/2015/86/article/7/1))
[^key-b82fcae52ea17246c9ab39567bd85ede]: Words in [s. 170](https://www.legislation.gov.uk/ukpga/1992/7/section/170) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(18)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/18/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-63a6550cd3afd53a10c7132de0febf95]: Words in [s. 170](https://www.legislation.gov.uk/ukpga/1992/7/section/170) inserted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(18)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/18/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-f27b48a715dc0584bd79073f134ba9e0]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(19)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/19/a), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-fd50ed5cdadc9f7aecd0005e77e68aeb]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 13(3)](https://www.legislation.gov.uk/nia/2015/1/section/13/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(c)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/c)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(1)](https://www.legislation.gov.uk/nisr/2015/86/article/7/1)[(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-6c3dcc35b719f10a5c3f3d41270ad24a]: Words in [s. 172(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/4) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(19)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/19/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-f0b2267593e37ea5df28c639425d9e98]: [S. 172(7A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/7A) inserted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(19)(c)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/19/c); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-7658feec79c097acbfa31c3bb96b69be]: [S. 9A](https://www.legislation.gov.uk/ukpga/1992/7/section/9A) inserted (13.5.2014 for specified purposes, 6.4.2015 in so far as not already in force) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(8)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/8)[(11)(a)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/11/a)
[^key-c160734db92ce9b6f97154ca77dc0958]: [S. 4C(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/2/d) repealed (6.4.2015) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 21(1)](https://www.legislation.gov.uk/nia/2008/1/section/21/1), [Sch. 4 para. 41(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/4/paragraph/41/2), [Sch. 6 Pt. 7](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/7); [S.R. 2012/115](https://www.legislation.gov.uk/nisr/2012/115), [art. 2(2)(a)(ii)](https://www.legislation.gov.uk/nisr/2012/115/article/2/2/a/ii)[(b)](https://www.legislation.gov.uk/nisr/2012/115/article/2/2/b)
[^key-2258f2cb7b6dd6b179b857c65c1c2d21]: [S. 4C(5)(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/5/g)[(h)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/5/h) repealed (6.4.2015) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 21(1)](https://www.legislation.gov.uk/nia/2008/1/section/21/1), [Sch. 4 para. 41(3)(b)](https://www.legislation.gov.uk/nia/2008/1/schedule/4/paragraph/41/3/b), [Sch. 6 Pt. 7](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/7); [S.R. 2012/115](https://www.legislation.gov.uk/nisr/2012/115), [art. 2(2)(a)(ii)](https://www.legislation.gov.uk/nisr/2012/115/article/2/2/a/ii)[(b)](https://www.legislation.gov.uk/nisr/2012/115/article/2/2/b)
[^key-281d18a6411ce72aec78be57c2832d32]: Words in [s. 9(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/1) substituted (6.4.2015) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(7)(a)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/7/a)[(12)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/12)
[^key-c361c7425a36d257e698fe05c4dd2417]: [S. 9(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/1A) inserted (6.4.2015) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(7)(b)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/7/b)[(12)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/12)
[^key-edd8e3e5895f1f96881104be9baf51f6]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (6.4.2015) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(9)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/9)[(12)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/12)
[^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)
[^M_C_a9dd27f8-586a-43db-c34f-98486050c136]: Act modified (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 30(10)](https://www.legislation.gov.uk/ukpga/1992/8/section/30/10), [115(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/115/4), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4) Act modified (27.7.1992) by [S.R. 1992/328](https://www.legislation.gov.uk/nisr/1992/328), [art. 2](https://www.legislation.gov.uk/nisr/1992/328/article/2). Act modified (31.12.1992) by [S.R. 1992/560](https://www.legislation.gov.uk/nisr/1992/560), [art. 2](https://www.legislation.gov.uk/nisr/1992/560/article/2), [S.R. 1992/561](https://www.legislation.gov.uk/nisr/1992/561), [art.2](https://www.legislation.gov.uk/nisr/1992/561/article/2), [S.R. 1992/562](https://www.legislation.gov.uk/nisr/1992/562), [art.2](https://www.legislation.gov.uk/nisr/1992/562/article/2), [S.R. 1992/563](https://www.legislation.gov.uk/nisr/1992/563), [art. 2](https://www.legislation.gov.uk/nisr/1992/563/article/2) and [S.R. 1992/564](https://www.legislation.gov.uk/nisr/1992/564), [art. 2](https://www.legislation.gov.uk/nisr/1992/564/article/2) Act modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 42(1)(a)](https://www.legislation.gov.uk/ukpga/1993/49/section/42/1/a); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2) Act modified (4.7.1994) by [S.R. 1995/262](https://www.legislation.gov.uk/nisr/1995/262), [art. 2](https://www.legislation.gov.uk/nisr/1995/262/article/2) Act modified (2.11.1994) by [S.R. 1994/427](https://www.legislation.gov.uk/nisr/1994/427), [art. 2](https://www.legislation.gov.uk/nisr/1994/427/article/2) Act modified (13.4.1995) by: [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [regs. 16](https://www.legislation.gov.uk/nisr/1995/35/regulation/16), [18](https://www.legislation.gov.uk/nisr/1995/35/regulation/18), [21](https://www.legislation.gov.uk/nisr/1995/35/regulation/21), [26](https://www.legislation.gov.uk/nisr/1995/35/regulation/26), [31](https://www.legislation.gov.uk/nisr/1995/35/regulation/31); [S.R. 1995/110](https://www.legislation.gov.uk/nisr/1995/110), [art. 2](https://www.legislation.gov.uk/nisr/1995/110/article/2); [S.R. 1994/485](https://www.legislation.gov.uk/nisr/1994/485), [regs. 2-4](https://www.legislation.gov.uk/nisr/1994/485/regulation/2); [S.R. 1994/485](https://www.legislation.gov.uk/nisr/1994/485), [reg. 16](https://www.legislation.gov.uk/nisr/1994/485/regulation/16) (as added by [S.R. 1995/150](https://www.legislation.gov.uk/nisr/1995/150), [reg. 23](https://www.legislation.gov.uk/nisr/1995/150/regulation/23)); [S.R. 1995/150](https://www.legislation.gov.uk/nisr/1995/150), [Pt. III](https://www.legislation.gov.uk/nisr/1995/150/part/III), [reg. 24](https://www.legislation.gov.uk/nisr/1995/150/regulation/24)
[^key-4283ce715d3c32affa72103f20fe8516]: Act modified (1.12.1995) by [The Social Security (Canada) Order (Northern Ireland) 1995 (S.R. 1995/405)](https://www.legislation.gov.uk/nisr/1995/405), [art. 2](https://www.legislation.gov.uk/nisr/1995/405/article/2) (as amended (15.7.2015) by [S.R. 2015/281](https://www.legislation.gov.uk/nisr/2015/281), [reg. 3(2)](https://www.legislation.gov.uk/nisr/2015/281/regulation/3/2))
[^M_C_e39986b8-5d0b-4dd4-952b-c1e2591d75da]: Act modified (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. I para. 1](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/I/paragraph/1) Act modified (1.9.1999) by: [S.R. 1999/349](https://www.legislation.gov.uk/nisr/1999/349), [reg. 2(2)](https://www.legislation.gov.uk/nisr/1999/349/regulation/2/2), [Sch.](https://www.legislation.gov.uk/nisr/1999/349/schedule); [S.R. 1999/350](https://www.legislation.gov.uk/nisr/1999/350), [reg. 2(2)](https://www.legislation.gov.uk/nisr/1999/350/regulation/2/2), [Sch.](https://www.legislation.gov.uk/nisr/1999/350/schedule) Act modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2](https://www.legislation.gov.uk/ukpga/1999/10/section/2), [20](https://www.legislation.gov.uk/ukpga/1999/10/section/20), [Sch. 2 para. 29](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/29) Act modified (1.8.2000) by [S.R. 2000/246](https://www.legislation.gov.uk/nisr/2000/246), [art. 2](https://www.legislation.gov.uk/nisr/2000/246/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2000/246/schedule) Act modified by [S.R. 2000/377](https://www.legislation.gov.uk/nisr/2000/377), [art. 2](https://www.legislation.gov.uk/nisr/2000/377/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2000/377/schedule) (the amendment coming into force in accordance with art. 1(1) of the amending S.R.)
[^key-cd4f42f204d0e24c0f72c35d23742088]: [Ss. 14A-14C](https://www.legislation.gov.uk/ukpga/1992/7/section/14A) and cross-heading inserted (1.10.2014 for specified purposes, 12.10.2015 in so far as not already in force) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 17](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/17); [S.I. 2014/2377](https://www.legislation.gov.uk/uksi/2014/2377), [art. 2(1)(a)(ii)](https://www.legislation.gov.uk/uksi/2014/2377/article/2/1/a/ii)[(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2014/2377/article/2/3/d/iii); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-69c7d7421080380c5a50ceeb76f5ae6a]: Words in [s. 45(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/1/a) inserted (16.7.2015 for specified purposes, 12.10.2015 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(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(2)(a)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/2/a); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-0a0c2b3425f0973531ea1c3e0db3bbdc]: [S. 45(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/1/b) and preceding word inserted (16.7.2015 for specified purposes, 12.10.2015 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(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(2)(b)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/2/b); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-35d5dc88fafcebbdb58b0f37d1273b74]: [S. 45(2)(e)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2/e) and preceding word inserted (16.7.2015 for specified purposes, 12.10.2015 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(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/3); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-650e2da56424c80a3eb4ffe5dcca7ad9]: [S. 45(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2A) inserted (16.7.2015 for specified purposes, 12.10.2015 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(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/4); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-4b24847fbc3faa369e7d763696c9291b]: Word in [s. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2) omitted (12.10.2015) by virtue of [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 16(2)(a)](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/16/2/a); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-caef3e0f55368da6f4f2e7c4e6603bb3]: [S. 1(2)(da)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2/da) inserted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 16(2)(b)](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/16/2/b); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-1a29684586bd472be4a22499330a9623]: Words in [s. 1(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/4/a) substituted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 16(3)](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/16/3); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-4737e71a6e2ef33ee94e280292d1df2e]: [S. 14A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/14A/1)[(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/14A/1A) substituted for [s. 14A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/14A/1) (12.10.2015 for E.W.S. and coming into force for N.I in accordance with reg. 1(3) of the amending S.I.) by [The Social Security Class 3A Contributions (Amendment) Regulations 2014 (S.I. 2014/2746)](https://www.legislation.gov.uk/uksi/2014/2746), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2014/2746/regulation/1/2)[(3)](https://www.legislation.gov.uk/uksi/2014/2746/regulation/1/3), [3](https://www.legislation.gov.uk/uksi/2014/2746/regulation/3)
[^M_C_246be113-fc4a-4880-c582-66eb583f0f04]: S. 14A(2) modified (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 18](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/18); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-d1ea2ba48c0ac65287746be15eb5da4b]: Word in [s. 43(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/1) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 2](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/2); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-4bab43664d588438805c89bd4e862681]: Words in [s. 44(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/3/b) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 3(a)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/3/a); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-568df1c3d605bb0eaa7ede617ca974a7]: Words in [s. 44(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/3) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 3(b)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/3/b); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-509e3cfa48ff55c54a03f924842333a0]: [S. 47(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/3A)[(3B)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/3B) 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(2)](https://www.legislation.gov.uk/nisr/2015/308/article/2/2)
[^key-559a0bd8b3820b43b58bd09bec7fd7f3]: [S. 52(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/3A)[(3B)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/3B) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/5); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-123f9c0c22a08be1593f9b8412f3f301]: [Ss. 61ZA-61ZC](https://www.legislation.gov.uk/ukpga/1992/7/section/61ZA) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 6](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/6); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-2dd3175d0accd78801aec73ba1cb8fae]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 19](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/19); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-44e31d8c8292e3a5bb5100388283936d]: Words in [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1) heading substituted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 21](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/21); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^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-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-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-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)
[^key-9d7d2332dd9955126d960db992f4bdb9]: Words in [s. 64(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/64/1) substituted (2.5.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 9 para. 4(2)](https://www.legislation.gov.uk/nisi/2015/2006/schedule/9/paragraph/4/2); [S.R. 2016/215](https://www.legislation.gov.uk/nisr/2016/215), [art. 2(5)(h)(i)](https://www.legislation.gov.uk/nisr/2016/215/article/2/5/h/i)
[^key-394e540ca3e061c617e73550e3ada4e1]: [S. 64(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/64/1A) inserted (2.5.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 9 para. 4(3)](https://www.legislation.gov.uk/nisi/2015/2006/schedule/9/paragraph/4/3); [S.R. 2016/215](https://www.legislation.gov.uk/nisr/2016/215), [art. 2(5)(h)(i)](https://www.legislation.gov.uk/nisr/2016/215/article/2/5/h/i)
[^key-69a361d0741dff5e1f9f707f3dd07284]: [S. 70(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2) substituted (20.6.2016) by [The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228)](https://www.legislation.gov.uk/nisr/2016/228), [regs. 1](https://www.legislation.gov.uk/nisr/2016/228/regulation/1), [5(2)](https://www.legislation.gov.uk/nisr/2016/228/regulation/5/2)
[^key-2a716d34a8961b2de1aa7f458fe3744f]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (20.6.2016) by [The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228)](https://www.legislation.gov.uk/nisr/2016/228), [regs. 1](https://www.legislation.gov.uk/nisr/2016/228/regulation/1), [5(3)](https://www.legislation.gov.uk/nisr/2016/228/regulation/5/3)
[^key-da80512c4dee24d619a53fb4f948d808]: [S. 146(1)(bb)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/1/bb) inserted (20.6.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 9 para. 5](https://www.legislation.gov.uk/nisi/2015/2006/schedule/9/paragraph/5); [S.R. 2016/215](https://www.legislation.gov.uk/nisr/2016/215), [art. 3(2)](https://www.legislation.gov.uk/nisr/2016/215/article/3/2)
[^key-117edced7f4c261f800423695f7eb007]: Words in [s. 146(1)(bb)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/1/bb) inserted (20.6.2016) by [The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228)](https://www.legislation.gov.uk/nisr/2016/228), [regs. 1](https://www.legislation.gov.uk/nisr/2016/228/regulation/1), [5(4)](https://www.legislation.gov.uk/nisr/2016/228/regulation/5/4)
[^key-8c5166e2339742713d56d3dd87db214e]: Words in [s. 129A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/129A/3) substituted (9.9.2016) 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), [75(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/75/2); [S.R. 2016/325](https://www.legislation.gov.uk/nisr/2016/325), [art. 2(2)](https://www.legislation.gov.uk/nisr/2016/325/article/2/2)
[^key-befd0e65ba5ec75ecdb882721a067673]: [S. 129A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/129A/4)[(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/129A/5) substituted (9.9.2016) 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), [75(3)](https://www.legislation.gov.uk/nisi/2015/2006/article/75/3); [S.R. 2016/325](https://www.legislation.gov.uk/nisr/2016/325), [art. 2(2)](https://www.legislation.gov.uk/nisr/2016/325/article/2/2)
[^key-03a72824bced84c758cc2073ddfd6d9b]: S. 11A(1)(ea) inserted (with effect in relation to relevant defeats incurred after 15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 18 para. 62](https://www.legislation.gov.uk/ukpga/2016/24/schedule/18/paragraph/62) (with [Sch. 18 para. 63](https://www.legislation.gov.uk/ukpga/2016/24/schedule/18/paragraph/63))
[^key-6f93d731222956f0ac2de5468a096f84]: [S. 95A](https://www.legislation.gov.uk/ukpga/1992/7/section/95A) inserted (1.6.2016 for specified purposes, 31.10.2016 in so far as not already in force) 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), [72(1)](https://www.legislation.gov.uk/nisi/2015/2006/article/72/1); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [arts. 2(3)(b)](https://www.legislation.gov.uk/nisr/2016/234/article/2/3/b), [3(2)(c)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/c)
[^key-14ef2d462c74de2d1b6422d6aaeb8da5]: [Sch. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/8) repealed (31.10.2016) 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), [70(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/2); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-4c42360cdf49608bf0dcfe1bcd7855eb]: [S. 111](https://www.legislation.gov.uk/ukpga/1992/7/section/111) repealed (31.10.2016) 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), [70(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/2); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-33904d9219bd96967ded2d1fabd463c6]: Words in [s. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/2) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-f7f1302b81319e229eb98d9aeb353452]: Words in [s. 94(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/94/1) repealed (31.10.2016) 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), [70(1)(a)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/a); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-b65e7fcf71d45f9c1763901e82fc82f8]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-c66ac56a134c561bcf5bcaadf2c18ae0]: Words in [s. 103(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/103/2/a) repealed (31.10.2016) 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), [70(1)(b)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/b); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-9ee57208686a9265e3c6f616f35f2b6e]: Words in [s. 108(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/108/1) repealed (31.10.2016) 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), [70(1)(c)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/c); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-2a8fe93c4a04af86faae9063a729d6c7]: Words in [s. 108(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/108/3) repealed (31.10.2016) 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), [70(1)(d)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/d); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-dd9e6a3413a1c3eba89efda989cc4fd3]: Words in [s. 109(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/5/a) repealed (31.10.2016) 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), [70(1)(e)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/e); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-976b923cb5710bcc722c664f7b10ac76]: Words in [s. 109(5)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/5/b) repealed (31.10.2016) 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), [70(1)(f)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/f); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-046beeade877f38ad931967ef91691e7]: Words in [s. 109(6)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/6/a) repealed (31.10.2016) 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), [70(1)(f)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/f); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-f89b36e20382677bde64cc94b44471fd]: Words in [s. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-0d076c60bd185393c7925330683afc79]: Words in [s. 133(2)(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/2/g) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-ad59ea3683092a14132f5cfea90d26b8]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-645dcd537d0033b65cdb36c15de894d0]: [Sch. 6 para. 8(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/8/1/b) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-d5f416577f44cfdaea2a074af1b5b0d5]: [Sch. 6 para. 8(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/8/2/b) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-dfcfe85171c574b2f23e25beb6652fc5]: Words in [Sch. 7 para. 20(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/20/2) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-a1e736aead32edb9610cdb5ed370eb1e]: [Sch. 7 para. 14(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/14/1A) inserted (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/uksi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/uksi/2015/2006/article/2/2), [73](https://www.legislation.gov.uk/uksi/2015/2006/article/73); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(d)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/d)
[^key-91d5243e39002a4ba0cd21f0e9b94a4c]: [S. 134(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/1/b) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [76(1)](https://www.legislation.gov.uk/nisi/2015/2006/article/76/1); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(2)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/2/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-e8590a8c9a5f104fac792b086ca000d5]: Word in [s. 134(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/1) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-a718dda10badcb74e6864598c7756cd0]: [S. 134(3)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/3) repealed (28.11.2016 in so far as relate to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-ffd0bf530a56989c54023473ecce3aae]: [S. 135](https://www.legislation.gov.uk/ukpga/1992/7/section/135) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-f1de5827c307561e71dd22bec4948cf2]: [S. 136](https://www.legislation.gov.uk/ukpga/1992/7/section/136) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-44a8d328dd445fafca28d93d02201c98]: Figure in [s. 123(1A)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1A/b) substituted (16.1.2017) 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), [64(1)](https://www.legislation.gov.uk/nisi/2015/2006/article/64/1); [S.R. 2016/46](https://www.legislation.gov.uk/nisr/2016/46), [art. 5(b)](https://www.legislation.gov.uk/nisr/2016/46/article/5/b)
[^key-620781408d1e57c21bb8caae0765ff40]: Act modified (6.4.2017) by [The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2017 (S.R. 2017/73)](https://www.legislation.gov.uk/nisr/2017/73), [arts. 1](https://www.legislation.gov.uk/nisr/2017/73/article/1), [2](https://www.legislation.gov.uk/nisr/2017/73/article/2)
[^key-add739828478044bc52a5912a9c466e1]: [S. 20(1)(ea)](https://www.legislation.gov.uk/ukpga/1992/7/section/20/1/ea) substituted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 3(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/3/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-7d2e18f1fcebe24032ff7d0f2444cbf5]: Words in [s. 20(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/20/2) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 3(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/3/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-29597ddc2d1e8150d850a3fd5d5f449f]: [S. 21(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/21/4) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 4(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/4/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-a1652ab9e5bbace92acb1642f18bd0c8]: Words in [s. 21(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/21/2) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 4(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/4/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-6850746f9ed1ac48bb3d6ccaca925249]: [S. 22(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2/d) and preceding word inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/5); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-2cc55fcb911cc89234a8b1aa04c9bd3c]: [S. 23A(1)(e)](https://www.legislation.gov.uk/ukpga/1992/7/section/23A/1/e) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 6(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/6/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-f294521c417a9df13035c86410652721]: Words in [s. 23A(6)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/23A/6/b) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 6(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/6/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-0b78285ef4ac1b7844491ea5ab6c6190]: [S. 36 cross-heading](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/benefits-for-widows-and-widowers) substituted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 7](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/7); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-b7fcb2a044383dc71fc8a15b59cfc825]: [S. 36](https://www.legislation.gov.uk/ukpga/1992/7/section/36) repealed (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 8](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/8); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-001f964b89ecd1c3627d7ca3b6d5135c]: [S. 36A](https://www.legislation.gov.uk/ukpga/1992/7/section/36A) repealed (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 9](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/9); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-cbc3b64425d70b3b24d170ec38e71e51]: [S. 37(A1)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/A1) inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 10(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/10/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-299722656cf864ae80feda9483ff660f]: Words in [s. 37 heading](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/benefits-for-widows-and-widowers) inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 10(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/10/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-cd3ba676e2dcefe48b83334677f8d023]: Words in [s. 38 heading](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/benefits-for-widows-and-widowers) inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 11(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/11/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-bca5cb2fbdc143dc4f67525607078be9]: Words in [s. 39C heading](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/benefits-for-widows-and-widowers) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 14(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/14/4); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-894b17edda465fa10d8febe502105d7e]: [S. 38(A1)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/A1) inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 11(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/11/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-c77bc9b319379ff3614517e9525c3368]: S. 39A(1)(1A) substituted for s. 39A(1) (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 12](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/12); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-88617aec3060a681690ee16e3a8187d0]: [S. 39B](https://www.legislation.gov.uk/ukpga/1992/7/section/39B) repealed (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 13](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/13); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-82569d87e8dc29d3637d746ef53bbca2]: [S. 39C(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/2) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 14(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/14/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-3eedaf652e37c772a8d5a1bb67afd842]: [S. 39C(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/5) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 14(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/14/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-22c1669dd13e847fa046846eaf29c2ce]: Words in [s. 48B(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/8) substituted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 15](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/15); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-68ccb53e6b1b7de367616d144ea72d8f]: Words in [s. 48BB(3)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/3/a/i) inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 16](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/16); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-a1559cc67b57861033ff6e157f8dd4af]: [S. 60(1)(ab)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/1/ab) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 17(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/17/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-77a1e37c2a6c3fbcabe940c8eba0331b]: [S. 60(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/3/a)[(bb)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/3/bb) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 17(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/17/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-faba74b59724dc8340ade176f8166800]: [Sch. 3 para. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/7) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 18(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/18/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-2b90bad08a72a2781990dcef55dbf847]: [Sch. 3 para. 4 and cross-heading](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/part/I/crossheading/widows-payment) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 18(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/18/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-70984e6e59b53276e4a705f75e12ef40]: [Sch. 3 para. 9](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/9) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 18(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/18/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-9948df7df646c6a27373d2dabb503b93]: Sch. 4 Pt. 2 omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2015/5/section/53/1), [Sch. 16 para. 19](https://www.legislation.gov.uk/ukpga/2015/5/schedule/16/paragraph/19); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-8deff00709680c4d329a619402967079]: Words in [s. 70(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/7) substituted (coming into force in accordance with reg. 1(1) of the amending Rule) by [The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236)](https://www.legislation.gov.uk/nisr/2016/236), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2016/236/regulation/1/1), [4(2)(a)](https://www.legislation.gov.uk/nisr/2016/236/regulation/4/2/a)
[^key-4183680d40e0cee9f82fc515b76624c9]: Words in [s. 70(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/7) substituted (coming into force in accordance with reg. 1(1) of the amending Rule) by [The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236)](https://www.legislation.gov.uk/nisr/2016/236), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2016/236/regulation/1/1), [4(2)(b)](https://www.legislation.gov.uk/nisr/2016/236/regulation/4/2/b)
[^key-89fd557e0fe33dc75d8c81033c109fe9]: [S. 70(7A)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/7A) inserted (coming into force in accordance with reg. 1(1) of the amending Rule) by [The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236)](https://www.legislation.gov.uk/nisr/2016/236), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2016/236/regulation/1/1), [4(3)](https://www.legislation.gov.uk/nisr/2016/236/regulation/4/3)
[^key-7f3cc64a814928b5ac261d961092bc4c]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (15.11.2018) by [The Social Security (Updating of EU References) (Amendment) (Northern Ireland) Regulations 2018 (S.I. 2018/1085)](https://www.legislation.gov.uk/uksi/2018/1085), [regs. 1](https://www.legislation.gov.uk/uksi/2018/1085/regulation/1), [2(a)](https://www.legislation.gov.uk/uksi/2018/1085/regulation/2/a)
[^key-74583cf1544245d9db3570c6db3efccf]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (15.11.2018) by [The Social Security (Updating of EU References) (Amendment) (Northern Ireland) Regulations 2018 (S.I. 2018/1085)](https://www.legislation.gov.uk/uksi/2018/1085), [regs. 1](https://www.legislation.gov.uk/uksi/2018/1085/regulation/1), [2(b)](https://www.legislation.gov.uk/uksi/2018/1085/regulation/2/b)
[^key-69b726f9cee45d248ed2bca27f4c4c2d]: Words in [s. 38(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/2) substituted (6.12.2018) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 11(3)](https://www.legislation.gov.uk/nia/2008/1/section/11/3), [Sch. 1 para. 37](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/37) (as amended, in the case of s. 11, by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(2)](https://www.legislation.gov.uk/nia/2012/3/section/34/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/nia/2012/3/schedule/1/paragraph/5/b))
[^key-c6929358e531fb8e3ba03201238a05ff]: Words in [s. 64(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/64/1) substituted (6.12.2018) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 11(3)](https://www.legislation.gov.uk/nia/2008/1/section/11/3), [Sch. 1 para. 38](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/38) (as amended, in the case of s. 11, by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(2)](https://www.legislation.gov.uk/nia/2012/3/section/34/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/nia/2012/3/schedule/1/paragraph/5/b))
[^key-c03befc2f8fa68dc0e6d41fbaa385cde]: Words in [s. 75(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/75/1) substituted (6.12.2018) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 11(3)](https://www.legislation.gov.uk/nia/2008/1/section/11/3), [Sch. 1 para. 39(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/39/2) (as amended, in the case of s. 11, by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(2)](https://www.legislation.gov.uk/nia/2012/3/section/34/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/nia/2012/3/schedule/1/paragraph/5/b))
[^key-5eecebc2800f7b9753024ab8f8f34ad8]: Words in [s. 75](https://www.legislation.gov.uk/ukpga/1992/7/section/75) heading substituted (6.12.2018) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 11(3)](https://www.legislation.gov.uk/nia/2008/1/section/11/3), [Sch. 1 para. 39(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/39/3) (as amended, in the case of s. 11, by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(2)](https://www.legislation.gov.uk/nia/2012/3/section/34/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/nia/2012/3/schedule/1/paragraph/5/b))
[^key-681877a735a2c6a33ca27f8ee2bf1066]: Words in [s. 145(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/145/4) substituted (6.12.2018) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 11(3)](https://www.legislation.gov.uk/nia/2008/1/section/11/3), [Sch. 1 para. 40](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/40) (as amended, in the case of s. 11, by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(2)](https://www.legislation.gov.uk/nia/2012/3/section/34/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/nia/2012/3/schedule/1/paragraph/5/b))
[^key-ba5e3526b9fdf883295e9069418ca66d]: [S. 167ZT(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT/2) substituted (3.1.2019) by [The Human Fertilisation and Embryology Act 2008 (Remedial) Order 2018 (S.I. 2018/1413)](https://www.legislation.gov.uk/uksi/2018/1413), [art. 1(1)](https://www.legislation.gov.uk/uksi/2018/1413/article/1/1), [Sch. 1 para. 8(1)](https://www.legislation.gov.uk/uksi/2018/1413/schedule/1/paragraph/8/1)
[^key-6b25fa15be69e8563aa538823aee59a6]: Words in [s. 167ZT(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT/3/a) inserted (3.1.2019) by [The Human Fertilisation and Embryology Act 2008 (Remedial) Order 2018 (S.I. 2018/1413)](https://www.legislation.gov.uk/uksi/2018/1413), [art. 1(1)](https://www.legislation.gov.uk/uksi/2018/1413/article/1/1), [Sch. 1 para. 8(2)](https://www.legislation.gov.uk/uksi/2018/1413/schedule/1/paragraph/8/2)
[^key-d8653b2b874180d2ef854cdf67d07798]: [S. 37(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/4/b) and preceding word substituted for [s. 37(4)(b)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/4/b) (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/2) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-c0d398ea1ccdbc0f7c496896aac1088d]: [S. 38(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/3/c) and preceding word substituted for [s. 38(3)(c)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/3/c) (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(3)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/3) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-397d197c334040aea7cb321a7c3e4530]: S. 39A(5)(b) and preceding word substituted for [s. 39A(5)(b)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/39A/5/b) (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(4)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/4) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-8b6fc3bbdb9e7508fc0375e35e7d03f3]: [S. 48(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/5) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(5)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/5) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-6b5a9f95f9860a8d302c013706de26f9]: [S. 48A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/2A) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(6)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/6/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-e53053db4e754beb237061728269dabb]: [S. 48A(6A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/6A) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(6)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/6/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-e3760598758bfeb12b721c23fb975f63]: [S. 48A(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/8) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(6)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/6/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-be39ea85aea6fbc9d233473b469f2eea]: [S. 48AA(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48AA/2A) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(7)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/7/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-46b5dd2f727ccb24226a65ae6227d63c]: [S. 48AA(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/48AA/9) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(7)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/7/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-6249a044d106b21909fe5a479e427c09]: [S. 48B(1ZAA)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/1ZAA) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(8)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/8/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-5230bc723bed28e7e3ae75da2a77e298]: [S. 48B(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/11) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(8)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/8/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-6d9a18aaa7a3703d5e54c199bd83b8e3]: Word in [s. 51(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-9abc5219666f017e99a5e66856a82231]: Word in [s. 51(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-4aeaf9cd2ded401ba555477aef7ffc8a]: Words in [s. 51(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/2) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-a77c665c99e687eaa15419f9c7deb8d2]: [S. 51(7)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/7/aa) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(d)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/d) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-e23b6a3be9aaa3aae760daf73150384e]: [S. 51(12)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/12) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(e)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/e) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-ae78cc946c2ec725195f0479d5dfc82c]: [S. 51ZA](https://www.legislation.gov.uk/ukpga/1992/7/section/51ZA) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(10)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/10) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-78e881e9707b1864420d8c4f919b4197]: [S. 62(1)(ad)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/ad)[(ae)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/ae) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(11)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/11/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-a91f581770431e20f3581f1c6e0c7fd2]: [S. 62(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/3)[(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/4) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(11)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/11/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-51b3625fabda6819eb06c75045019116]: Words in [s. 77(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/9) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(12)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/12/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-00402d2b8d72a37044564e1b9cbb944a]: Words in [s. 77(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/9) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(12)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/12/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-fde90ee189bc6697370ffe2a621c878b]: [S. 121(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1A) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(13)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/13) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-e3b6a1834b109390a91e82808240e184]: Words in [s. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(14)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/14/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-882944edad5fac96da4a3827e1b2f848]: [S. 133(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1A) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(14)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/14/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-fcd105615f012f17ae4f78f85489867e]: Words in [s. 141A(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/2/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-4b28b39f866633455437f564c3d19d5b]: Words in [s. 141A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/5) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(b)(i)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/b/i) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-828fe4a2891ea50c29181dd33f48b136]: Words in [s. 141A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/5) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(b)(ii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/b/ii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-6fa4a6e90d0655d2bc352c00d4a77326]: Words in [s. 141A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/5) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(b)(iii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/b/iii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-3bc3f2315c1d058bf996fd9db3249f2f]: [S. 141A(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/6) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-6fff993f6289205ee8c373611e6fa605]: Words in [s. 167ZL(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZL/4/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(16)(a)(i)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/16/a/i) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-b4d93e56e096f6c5de5498a4666d0942]: Words in [s. 167ZL(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZL/4/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(16)(a)(ii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/16/a/ii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-5393f794c6f31a1e0499daa757f3cc0d]: [S. 167ZL(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZL/4A) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(16)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/16/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-feeb8d704e09149550b3ed700cf0cebc]: Figure in [Sch. 3 para. 5(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/1/c) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(17)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/17) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-525a46dcbf7b18fd37beb347a7668474]: Figure in [Sch. 3 para. 5A(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5A/1/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(17)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/17) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-90365b65024b23694d694cf20f3926f3]: Words in [Sch. 5 para. 5(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5/2/a) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(a)(i)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/a/i) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-ac3eefcfcb0aaed5998a0b8cb0158a4b]: Words in [Sch. 5 para. 5(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5/2/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(a)(ii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/a/ii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-9e2239677e1dde9a7ee9c40ff7069d51]: Words in [Sch. 5 para. 5(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5/2/c) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(a)(iii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/a/iii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-213aea6603d19af45253737d23c1bb71]: Words in [Sch. 5 para. 5A(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5A/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-c051598edfdeb83633631d2c734e6b8c]: Word in [Sch. 5 para. 5A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5A/2) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-51d484eb3ca590ab883793912680c16d]: Word in [Sch. 5 para. 5A(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5A/3) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-f143dda0543af08329284b94a898b6c9]: Words in [Sch. 5 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(d)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/d) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-b726cc1a3459bf40c1621b22c011fa6d]: Words in [Sch. 5 para. 6A(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6A/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(e)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/e) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-4a3d007e1a1a9f34789661255d27c5f3]: Words in [Sch. 5 para. 6A(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6A/2/c) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(f)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/f) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-28fd079a19011ba7c633a2852e87067e]: [Sch. 5 para. 7(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7/3) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(g)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/g) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-2d4a1485ae5cf77ddc827b0948adcbc0]: [Sch. 7 para. 4(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/3/a/ii) and preceding word substituted for [Sch. 7 para. 4(3)(a)(ii)(iii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7) (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(19)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/19/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-f1bdcb4105401ba9811d5ce7c80f2b06]: Words in [Sch. 7 para. 15(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/15/3) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(19)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/19/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-a9299da8756bd59dc6fb9b2064790826]: [Sch. 10 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/3) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(20)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/20/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-dc3c37ec5627e3e783c696cc6a109387]: Words in [Sch. 10 para. 4(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/4/2) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(20)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/20/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-dd59571ffbc39ac0d30f560258fb2d51]: Words in [s. 167ZV(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZV/2/a) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(2)(a)](https://www.legislation.gov.uk/nia/2016/15/section/25/2/a), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-096fcd35c79ca175cfc751d4c4c02075]: Words in [s. 167ZX(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZX/2/a) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(2)(b)](https://www.legislation.gov.uk/nia/2016/15/section/25/2/b), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-2b5343be858f57a284e387e30b50fa58]: Word in [s. 167ZZ(1)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ/1/a/i) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(3)(a)](https://www.legislation.gov.uk/nia/2016/15/section/25/3/a), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-6c170b603a4e85111b88efc0b60d8aae]: Word in [s. 167ZZ(1)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ/1/a/ii) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(3)(b)](https://www.legislation.gov.uk/nia/2016/15/section/25/3/b), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-5ace33a840c00a464fc66a2b4e689c59]: Word in [s. 167ZZ(1)(a)(v)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ/1/a/v) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(3)(c)](https://www.legislation.gov.uk/nia/2016/15/section/25/3/c), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-fbefec02b70b1824728bb7c1fa5c3777]: Word in [s. 167ZZ(1)(a)(vi)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ/1/a/vi) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(3)(d)](https://www.legislation.gov.uk/nia/2016/15/section/25/3/d), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-ac657d01d0b68b35ffad41c0c3ae83d3]: S. 147(4A) inserted (temp.) (25.3.2020) by virtue of [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [ss. 44(a)](https://www.legislation.gov.uk/ukpga/2020/7/section/44/a), [87(1)](https://www.legislation.gov.uk/ukpga/2020/7/section/87/1) (with [ss. 88-90](https://www.legislation.gov.uk/ukpga/2020/7/section/88) and [S.I. 2022/151](https://www.legislation.gov.uk/uksi/2022/151), [art. 2](https://www.legislation.gov.uk/uksi/2022/151/article/2))
[^key-edb946f0b6ad221a5f8dce70e3a8bd66]: S. 171(5A) inserted (temp.) (25.3.2020) by virtue of [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [ss. 44(b)](https://www.legislation.gov.uk/ukpga/2020/7/section/44/b), [87(1)](https://www.legislation.gov.uk/ukpga/2020/7/section/87/1) (with [ss. 88-90](https://www.legislation.gov.uk/ukpga/2020/7/section/88) and [S.I. 2022/151](https://www.legislation.gov.uk/uksi/2022/151), [art. 2](https://www.legislation.gov.uk/uksi/2022/151/article/2))
[^key-f3906a9cf410516951f610e0bbb4ab61]: [S. 10(1A)-(1C)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1A) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/2), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-1c98638dd0944581362ee64acb1981a9]: Words in [s. 10(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/2) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/3), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-a79276dfe58e517a126002868e927f96]: [S. 10(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/3A) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/4), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-790da8847e4fd88bc2d0bc362332c5cc]: Words in [s. 10(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/4) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(5)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/5), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-cbd2e2adf6c59adba363464b6c14ff3c]: [S. 10(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/4A) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(6)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/6), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-112532291e28d361b780c28fc0051489]: Words in [s. 10(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/5) substituted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(7)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/7), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-263f5572077a43ac6adb137f213d0efe]: Words in [s. 10(9)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/9/a) substituted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(8)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/8), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-775104c20d61978a5c29431d02c9393c]: [S. 10(12)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/12) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(9)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/9), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-61fe9f110bacdecb35b429eade05730f]: Words in [s. 10(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/2) substituted (6.4.2020 except in relation to sporting testimonials which take place on or after 6.4.2020 but which were announced before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 4(2)](https://www.legislation.gov.uk/ukpga/2019/23/section/4/2), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 3](https://www.legislation.gov.uk/uksi/2020/285/regulation/3)
[^key-cc24c0558cbdc0eb291efad19be728cb]: [S. 10ZBA](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZBA) inserted (6.4.2020 except in relation to sporting testimonials which take place on or after 6.4.2020 but which were announced before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 4(4)](https://www.legislation.gov.uk/ukpga/2019/23/section/4/4), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 3](https://www.legislation.gov.uk/uksi/2020/285/regulation/3)
[^key-36d43b159d07d77e913495407f41c421]: Words in [s. 10 heading](https://www.legislation.gov.uk/ukpga/1992/7/part/I/crossheading/class-1a-contributions) omitted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by virtue of [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(10)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/10), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-0f7513d5ad7f9898e42a03a7f98ebf79]: [S. 10ZA(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZA/1A) inserted (6.4.2020 except in relation to sporting testimonials which take place on or after 6.4.2020 but which were announced before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 4(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/4/3), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 3](https://www.legislation.gov.uk/uksi/2020/285/regulation/3)
[^key-594c06259f8982b2c32b98ac4188a50d]: Words in [s. 48(5)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/5/a/i) inserted (7.12.2020) by [The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)](https://www.legislation.gov.uk/uksi/2020/1143), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/1/2), [39(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/39/2)
[^key-d85366d9875d2ca9ab48a363fb6e3829]: [S. 48(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/6) inserted (7.12.2020) by [The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)](https://www.legislation.gov.uk/uksi/2020/1143), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/1/2), [39(3)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/39/3)
[^key-dfa8dd39a79647b20de60804c52a1171]: Words in [s. 48A(6A)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/6A/a/i) inserted (7.12.2020) by [The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)](https://www.legislation.gov.uk/uksi/2020/1143), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/1/2), [39(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/39/2)
[^key-44adf70f0a4d67142dbebe1f46f75f4e]: [S. 48A(6B)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/6B) inserted (7.12.2020) by [The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)](https://www.legislation.gov.uk/uksi/2020/1143), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/1/2), [39(4)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/39/4)
[^key-0016d70b7bdb0c0f6220abb919838844]: Act modified (coming into force in accordance with art. 1 of the amending Rule) by [The Social Security (Ireland) Order (Northern Ireland) 2019 (S.R. 2019/77)](https://www.legislation.gov.uk/nisr/2019/77), [art. 2](https://www.legislation.gov.uk/nisr/2019/77/article/2); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)
[^key-abcdd71b52cf971d971cf5426bcd2a24]: Act modified (coming into force in accordance with art. 1 of the amending Rule) by [The Social Security (Switzerland) (Citizens' Rights Agreement) Order (Northern Ireland) 2019 (S.R. 2019/212)](https://www.legislation.gov.uk/nisr/2019/212), [art. 2(2)(b)](https://www.legislation.gov.uk/nisr/2019/212/article/2/2/b); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)
[^key-4c51cc06c7b649660711ffaaf474f984]: Act modified (1.1.2021) by [The Social Security (Norway) Order (Northern Ireland) 2020 (S.R. 2020/357)](https://www.legislation.gov.uk/nisr/2020/357), [arts. 1(2)](https://www.legislation.gov.uk/nisr/2020/357/article/1/2), [2](https://www.legislation.gov.uk/nisr/2020/357/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2020/357/schedule)
[^key-5bd14ce7af0028e8d686316361bfa70f]: Sum in [s. 15(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3) substituted (6.4.2021) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157)](https://www.legislation.gov.uk/uksi/2021/157), [regs. 1](https://www.legislation.gov.uk/uksi/2021/157/regulation/1), [5(2)](https://www.legislation.gov.uk/uksi/2021/157/regulation/5/2)
[^key-7bca964dfb8442b0fb90565e8de975d1]: Sum in [s. 18(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1A) substituted (6.4.2021) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157)](https://www.legislation.gov.uk/uksi/2021/157), [regs. 1](https://www.legislation.gov.uk/uksi/2021/157/regulation/1), [5(2)](https://www.legislation.gov.uk/uksi/2021/157/regulation/5/2)
[^key-2dc382edd0e355d350ed6b1f11016882]: [Sch. 2 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1) modified (10.6.2021) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 2 para. 3(5)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/2/paragraph/3/5)
[^key-866170e6bae4af944236c60fca2fbe18]: S. 8(2) modified (for the tax year 2022-23) by [Health and Social Care Levy Act 2021 (c. 28)](https://www.legislation.gov.uk/ukpga/2021/28), [s. 5(4)(a)](https://www.legislation.gov.uk/ukpga/2021/28/section/5/4)
[^M_C_9d36ca0b-e755-40d1-f5c2-0a8a327ff08a]: S. 9(2) modified (for the tax year 2022-23) by [Health and Social Care Levy Act 2021 (c. 28)](https://www.legislation.gov.uk/ukpga/2021/28), [s. 5(4)(b)](https://www.legislation.gov.uk/ukpga/2021/28/section/5/4/b)
[^M_C_1e6b88b7-b4fe-4d76-b3c0-82f0c502e155]: S. 15(3ZA) modified (for the tax year 2022-23) by [Health and Social Care Levy Act 2021 (c. 28)](https://www.legislation.gov.uk/ukpga/2021/28), [s. 5(4)(c)](https://www.legislation.gov.uk/ukpga/2021/28/section/5/4/c)
[^key-9e3f856dd68ba3ea2716f8abb81758d1]: Word in [s. 70(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2/d) omitted (17.11.2021) by virtue of [The Social Security (Scotland) Act 2018 (Disability Assistance for Children and Young People) (Consequential Modifications) (No. 2) Order 2021 (S.I. 2021/1301)](https://www.legislation.gov.uk/uksi/2021/1301), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2021/1301/article/1/2), [5(2)](https://www.legislation.gov.uk/uksi/2021/1301/article/5/2)
[^key-82268b9dcb58009c79bce9693fdad565]: [S. 70(2)(da)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2/da) inserted (17.11.2021) by [The Social Security (Scotland) Act 2018 (Disability Assistance for Children and Young People) (Consequential Modifications) (No. 2) Order 2021 (S.I. 2021/1301)](https://www.legislation.gov.uk/uksi/2021/1301), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2021/1301/article/1/2), [5(3)](https://www.legislation.gov.uk/uksi/2021/1301/article/5/3)
[^key-abebdd1a2adf2efaaeb30f73f754b5f1]: Words in [s. 144(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/144/1/a) substituted (3.12.2021) by [The Social Security (Amendment) Regulations (Northern Ireland) 2021 (S.R. 2021/287)](https://www.legislation.gov.uk/nisr/2021/287), [regs. 1](https://www.legislation.gov.uk/nisr/2021/287/regulation/1), [2](https://www.legislation.gov.uk/nisr/2021/287/regulation/2)
[^key-8df6fe7d92b7efac9faf40a06117b65f]: Word in [s. 70(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2/da) omitted (21.3.2022) by virtue of [The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332)](https://www.legislation.gov.uk/uksi/2022/332), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2022/332/article/1/2), [16(2)(a)](https://www.legislation.gov.uk/uksi/2022/332/article/16/2/a)
[^key-cbd6a617b5dcb3b506705c7a105ee494]: [S. 70(2)(db)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2/db) inserted (21.3.2022) by [The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332)](https://www.legislation.gov.uk/uksi/2022/332), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2022/332/article/1/2), [16(2)(b)](https://www.legislation.gov.uk/uksi/2022/332/article/16/2/b)
[^key-81795001fb1dad002aeff9f52985be9f]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (21.3.2022) by [The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332)](https://www.legislation.gov.uk/uksi/2022/332), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2022/332/article/1/2), [16(3)(a)](https://www.legislation.gov.uk/uksi/2022/332/article/16/3/a)
[^key-c28295db184d81d708f29d09e0e34701]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (21.3.2022) by [The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332)](https://www.legislation.gov.uk/uksi/2022/332), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2022/332/article/1/2), [16(3)(b)](https://www.legislation.gov.uk/uksi/2022/332/article/16/3/b)
[^key-625aea7685965b53f692f6806889f367]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) inserted (22.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 2](https://www.legislation.gov.uk/nia/2022/5/section/2), [5(1)](https://www.legislation.gov.uk/nia/2022/5/section/5/1)
[^M_C_06ee5d2b-a34a-4aa6-93e5-2f25471e1f13]: S. 167ZZ9 modified (temp.) (22.3.2022 with effect in accordance with [s. 3(1)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/1)[(2)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/2) of the amending Act) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 3(3)-(5)](https://www.legislation.gov.uk/nia/2022/5/section/3/3), [5(1)](https://www.legislation.gov.uk/nia/2022/5/section/5/1)
[^M_C_80b4fabf-92be-4484-9339-dfe88877a2d0]: [S. 167ZZ10(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ10/4) modified (temp.) (22.3.2022 with effect in accordance with [s. 3(1)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/1)[(2)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/2) of the amending Act) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 3(3)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/3)[(6)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/6), [5(1)](https://www.legislation.gov.uk/nia/2022/5/section/5/1)
[^key-a6d0c2eb96d630607ab6469f54806ed6]: S. 167ZZ11(1) modified (temp.) (22.3.2022 with effect in accordance with [s. 3(1)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/1)[(2)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/2) of the amending Act) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 3(3)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/3)[(7)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/7), [5(1)](https://www.legislation.gov.uk/nia/2022/5/section/5/1)
[^M_C_85c36685-a6ad-446b-dac0-2336e9ef4f79]: S. 167ZZ17 modified (temp.) (22.3.2022 with effect in accordance with [s. 3(1)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/1)[(2)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/2) of the amending Act) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 3(3)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/3)[(8)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/8), [5(1)](https://www.legislation.gov.uk/nia/2022/5/section/5/1)
[^key-ddd7c0c69f4aeb8b01d8b38c1a870be2]: Words in [s. 1(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/5) substituted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)](http:/www.legislation.gov.uk/id/ukpga/2022/5/5)[(6)](http:/www.legislation.gov.uk/id/ukpga/2022/5/6), [Sch. para. 3](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/3); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-5884701bb9111424756bc1ab113b5968]: Word in [s. 4(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/4/1/a/v) omitted (23.3.2022) by virtue of [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 4](https://www.legislation.gov.uk/nia/2022/5/section/4), [5(5)](https://www.legislation.gov.uk/nia/2022/5/section/5/5)[(6)](https://www.legislation.gov.uk/nia/2022/5/section/5/6), [Sch. para. 4(a)](https://www.legislation.gov.uk/nia/2022/5/schedule/paragraph/4/a); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-168d9a43c8b81789b805fb8d33f9564e]: [S. 4(1)(a)(vi)](https://www.legislation.gov.uk/ukpga/1992/7/section/4/1/a/vi) and word inserted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)(6)](https://www.legislation.gov.uk/ukpga/2022/5/section/5/5/6), [Sch. para. 4(b)](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/4/b); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-fd582d9fda6b9923a07e53328420ce2f]: Words in [s. 4AA(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/4AA/2) substituted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)](http:/www.legislation.gov.uk/id/ukpga/2022/5/5)[(6)](http:/www.legislation.gov.uk/id/ukpga/2022/5/6), [Sch. para. 5](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/5); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-1c0059754b33590ec8b012f2b6856e8b]: Words in [s. 4C(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/11) substituted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)](http:/www.legislation.gov.uk/id/ukpga/2022/5/5)[(6)](http:/www.legislation.gov.uk/id/ukpga/2022/5/6), [Sch. para. 6](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/6); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-93a6727b02c06bf4a4c8b78b59d9d283]: Words in [s. 170](https://www.legislation.gov.uk/ukpga/1992/7/section/170) substituted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)](http:/www.legislation.gov.uk/id/ukpga/2022/5/5)[(6)](http:/www.legislation.gov.uk/id/ukpga/2022/5/6), [Sch. para. 7](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/7); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-8f3c125d30034e7b09917b382916016a]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) inserted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 4](https://www.legislation.gov.uk/nia/2022/5/section/4), [5(5)](https://www.legislation.gov.uk/nia/2022/5/section/5/5)[(6)](https://www.legislation.gov.uk/nia/2022/5/section/5/6), [Sch. para. 8(2)](https://www.legislation.gov.uk/nia/2022/5/schedule/part/1/paragraph/8/2); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-67c04bdfe32085df68c42910ba8ba5dc]: Words in [s. 172(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/4) substituted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 4](https://www.legislation.gov.uk/nia/2022/5/section/4), [5(5)](https://www.legislation.gov.uk/nia/2022/5/section/5/5)[(6)](https://www.legislation.gov.uk/nia/2022/5/section/5/6), [Sch. para. 8(3)](https://www.legislation.gov.uk/nia/2022/5/schedule/part/1/paragraph/8/3); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-fcb50d6e03a7784c6e251cbd585a8270]: [S. 172(7B)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/7B) inserted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)(6)](https://www.legislation.gov.uk/ukpga/2022/5/section/5/5/6), [Sch. para. 8(4)](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/8/4); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^M_F_ab6f706c-08cc-4207-ec9a-601dbb15d7dc]: [S. 155B](https://www.legislation.gov.uk/ukpga/1992/7/section/155B) inserted (temp.) (25.3.2020) by virtue of [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [ss. 42(1)](https://www.legislation.gov.uk/ukpga/2020/7/section/42/1), [87(1)](https://www.legislation.gov.uk/ukpga/2020/7/section/87/1) (with [s. 88](https://www.legislation.gov.uk/ukpga/2020/7/section/88)); which affecting provision expired (25.3.2022) by virtue of [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [s. 89](https://www.legislation.gov.uk/ukpga/2020/7/section/89) (with [s. 90](https://www.legislation.gov.uk/ukpga/2020/7/section/90))
[^key-a9abbd34b195ed62806dbe51690d4a6b]: Words in [Sch. 9 para. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/2) omitted (1.4.2022) by virtue of [Health and Social Care Act (Northern Ireland) 2022 (c. 3)](https://www.legislation.gov.uk/nia/2022/3), [s. 8(1)(b)](https://www.legislation.gov.uk/nia/2022/3/section/8/1/b), [Sch. 1 para. 151(a)](https://www.legislation.gov.uk/nia/2022/3/schedule/1/paragraph/151/a); [S.R. 2022/102](https://www.legislation.gov.uk/nisr/2022/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/2022/102/article/2/b)
[^key-12ea2183ca8db5d04908cd9964a42db5]: Words in [Sch. 9 para. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/2) substituted (1.4.2022) by virtue of [Health and Social Care Act (Northern Ireland) 2022 (c. 3)](https://www.legislation.gov.uk/nia/2022/3), [s. 8(1)(b)](https://www.legislation.gov.uk/nia/2022/3/section/8/1/b), [Sch. 1 para. 151(b)](https://www.legislation.gov.uk/nia/2022/3/schedule/1/paragraph/151/b); [S.R. 2022/102](https://www.legislation.gov.uk/nisr/2022/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/2022/102/article/2/b)
[^key-1d80bc0f2efb10525b4907bed87385fb]: [S. 167ZZ12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ12/8) excluded (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [10(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/10/1)
[^key-94633bc7cd5e0921d838c5cad11519f8]: [S. 167ZZ17(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ17/6) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [19(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/19/1)
[^key-14bfce8f0fcc17e63ef9c588b690da6c]: [S. 167ZZ14(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/1)[(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/2) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [21](https://www.legislation.gov.uk/nisr/2022/167/regulation/21)
[^key-25204489df5f4ac4ef34353aff7b8813]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [25(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/25/1)
[^key-44f03daedfc9d7371cfb05e31fd7b1b0]: [S. 10](https://www.legislation.gov.uk/ukpga/1992/7/section/10) modified (with application in accordance with Sch. para. 2(1) of the amending Act) by [Health and Social Care Levy (Repeal) Act 2022 (c. 43)](https://www.legislation.gov.uk/ukpga/2022/43), [Sch. para. 2(3)](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/2/3) (with [Sch. para. 8](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/8))
[^key-2f32f3e38d4aa68f71fba63361711b22]: [S. 10](https://www.legislation.gov.uk/ukpga/1992/7/section/10) modified (with application in accordance with Sch. para. 1(1) of the amending Act) by [Health and Social Care Levy (Repeal) Act 2022 (c. 43)](https://www.legislation.gov.uk/ukpga/2022/43), [Sch. para. 1(3)](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/1/3) (with [Sch. para. 8](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/8))
[^key-6ff2707c4cb6a084f775c504c99e6eb1]: [S. 10A](https://www.legislation.gov.uk/ukpga/1992/7/section/10A) modified (6.4.2022 for the tax year 2022-23) by [Health and Social Care Levy (Repeal) Act 2022 (c. 43)](https://www.legislation.gov.uk/ukpga/2022/43), [Sch. para. 3(2)](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/3/2) (with [Sch. para. 8](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/8))
[^key-cb3ec70dba89167a80dcbb9f1d5ccfc0]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [12(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/12/1)
[^key-74eb25dbdd57a643be15f731b8c97e0c]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [16(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/16/1)
[^key-1ccfeb3214ac50f24f22c9ad072676be]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) applied (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [17(b)](https://www.legislation.gov.uk/nisr/2022/167/regulation/17/b)
[^key-ba473bab6ce600faf722028871eb64e4]: [Pt. 1](https://www.legislation.gov.uk/ukpga/1992/7/part/1) modified (6.4.2022 for the tax year 2022-23) by [Health and Social Care Levy (Repeal) Act 2022 (c. 43)](https://www.legislation.gov.uk/ukpga/2022/43), [s. 2(3)](https://www.legislation.gov.uk/ukpga/2022/43/section/2/3) (with [Sch. para. 8](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/8))
[^key-d434397bdca81076e9538574533d22ea]: [Pt. 1](https://www.legislation.gov.uk/ukpga/1992/7/part/1) modified (6.4.2022 for the tax year 2022-23) by [Health and Social Care Levy (Repeal) Act 2022 (c. 43)](https://www.legislation.gov.uk/ukpga/2022/43), [Sch. para. 5(1)(2)(4)](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/5/1/2/4) (with [Sch. para. 8](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/8))
[^key-643885e05ae2350abafd3c17848c8692]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [11(4)](https://www.legislation.gov.uk/nisr/2022/167/regulation/11/4)
[^key-e04ae149746f00c49d68d116c00890bd]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) excluded (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [11(5)](https://www.legislation.gov.uk/nisr/2022/167/regulation/11/5)
[^key-11e651298f87fdaba63ee3a7683c77eb]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [18(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/18/1)
[^M_C_4890f451-3528-4811-d205-fe05833ea84b]: Pt. 12ZD modified (6.4.2022) by [The Statutory Parental Bereavement Pay (Persons Abroad and Mariners) Regulations (Northern Ireland) 2022 (S.R. 2022/170)](https://www.legislation.gov.uk/nisr/2022/170), [regs. 1](https://www.legislation.gov.uk/nisr/2022/170/regulation/1), [4-8](https://www.legislation.gov.uk/nisr/2022/170/regulation/4) (with [reg. 3](https://www.legislation.gov.uk/nisr/2022/170/regulation/3))
[^key-89f85b37abb1d8a73943d753a1164fa2]: [S. 126ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/126ZZ11/1) excluded (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (revoked) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [26(b)](https://www.legislation.gov.uk/nisr/2022/167/regulation/26/b)
[^M_C_a2c4d5b5-a739-4488-fe1b-6952784c64de]: S. 151(1) disapplied (temp.) (28.3.2020) by [The Statutory Sick Pay (Coronavirus) (Suspension of Waiting Days and General Amendment) Regulations (Northern Ireland) 2020 (S.R. 2020/54)](https://www.legislation.gov.uk/nisr/2020/54), [regs. 1](https://www.legislation.gov.uk/nisr/2020/54/regulation/1), [2](https://www.legislation.gov.uk/nisr/2020/54/regulation/2) (made under [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [s. 43](https://www.legislation.gov.uk/ukpga/2020/7/section/43), which section was extended by [S.I. 2022/362](https://www.legislation.gov.uk/uksi/2022/362), [reg. 3](https://www.legislation.gov.uk/uksi/2022/362/regulation/3) and expired (25.9.2022) by virtue of [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [s. 89](https://www.legislation.gov.uk/ukpga/2020/7/section/89) with s saving in [S.I. 2022/987](https://www.legislation.gov.uk/uksi/2022/987), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2022/987/regulation/1/1), [2](https://www.legislation.gov.uk/uksi/2022/987/regulation/2))
[^key-b075098666bbd20448886f6840509ffc]: [S. 167ZZ12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ12/8) excluded (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [10(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/10/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-ffddfbc46b74d7adffaac59453926383]: [S. 167ZZ17(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ17/6) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [19(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/19/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-e2d8b5bae09c676af01e15c593d2ff80]: [S. 167ZZ14(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/1)[(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/2) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [21](https://www.legislation.gov.uk/nisr/2022/238/regulation/21) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-6e279668e6bf598f35d73c44ebe9fa60]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [25(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/25/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-653afa135733fd3d2aa3fd84440d0a6f]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [26(b)](https://www.legislation.gov.uk/nisr/2022/238/regulation/26/b) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-4def2b6f0dc761930746eca8822c83de]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [12(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/12/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-44d7ba4ba18e431a97f35b9b40be8909]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [16(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/16/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-eb1b08c0c9c27ecd8ddd5a7df6b76000]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) applied (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [17(b)](https://www.legislation.gov.uk/nisr/2022/238/regulation/17/b) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-55fb6197f3d53641aa0a67226306e920]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [11(4)](https://www.legislation.gov.uk/nisr/2022/238/regulation/11/4) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-bfc2e8e1343a1c1b70d8bf56809b5038]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) excluded (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [11(5)](https://www.legislation.gov.uk/nisr/2022/238/regulation/11/5) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-a03a265fec2d335eda077c6e47fe8944]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [18(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/18/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-07bdb03a403cd9b902b1b926b292dfcc]: [S. 11(5A)-(5C)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/5A) inserted (14.12.2022 with effect from 6.4.2022) by [The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329)](https://www.legislation.gov.uk/uksi/2022/1329), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1329/regulation/1), [3(4)](https://www.legislation.gov.uk/uksi/2022/1329/regulation/3/4)
[^key-01b01d6e3c44fbbaee815127ea7305fb]: [S. 11(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/4) substituted (14.12.2022 with effect from 6.4.2022) by [The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329)](https://www.legislation.gov.uk/uksi/2022/1329), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1329/regulation/1), [3(3)](https://www.legislation.gov.uk/uksi/2022/1329/regulation/3/3)
[^key-527272c64c473f96bd72489013683cad]: Words in [s. 11(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/7) inserted (14.12.2022 with effect from 6.4.2022) by [The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329)](https://www.legislation.gov.uk/uksi/2022/1329), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1329/regulation/1), [3(5)](https://www.legislation.gov.uk/uksi/2022/1329/regulation/3/5)
[^key-126f41cde034c146e64bf74e7320ee48]: Words in [s. 11(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/2) substituted (14.12.2022 with effect from 6.4.2022) by [The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329)](https://www.legislation.gov.uk/uksi/2022/1329), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1329/regulation/1), [3(2)](https://www.legislation.gov.uk/uksi/2022/1329/regulation/3/2)
[^key-47eaaf61221446b36463904e0988cd31]: [S. 167ZZ12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ12/8) excluded (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [10(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/10/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-dd58dd2d855e98da675cb9522e911ac4]: [S. 167ZZ17(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ17/6) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [19(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/19/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-2f2c97d9f81ac4c4a20cfa923220f0d7]: [S. 167ZZ14(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/1)[(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/2) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [21](https://www.legislation.gov.uk/nisr/2023/57/regulation/21) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-0a3640d25039cd5c2e9c86bf8c92d9ef]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [25(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/25/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-7013f07cada50e09a1d581738772120f]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [26(b)](https://www.legislation.gov.uk/nisr/2023/57/regulation/26/b) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-642fd7a83f5b18e73a21a207327396ce]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [12(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/12/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-3e9a9b03538ffe56f9ed86bec92d87c7]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [16(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/16/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-3ddff79fda9d2e5046296310546031c6]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) applied (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [17(b)](https://www.legislation.gov.uk/nisr/2023/57/regulation/17/b) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-ab0636dd9ff885311e63c9abf6227b56]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [11(4)](https://www.legislation.gov.uk/nisr/2023/57/regulation/11/4) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-49ca051cb0718d97e5c764d0664d2e2d]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) excluded (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [11(5)](https://www.legislation.gov.uk/nisr/2023/57/regulation/11/5) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-126fda442bb48c9a6d86c1a0dffefbf0]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [18(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/18/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^M_F_9f7ae3b9-6366-471e-f4a9-9d52a2fb77ea]: Word in s. 66(2)(a) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(1)(2)(a)](https://www.legislation.gov.uk/nia/2022/7/section/1/1/2/a), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2) (with [s. 1(8)](https://www.legislation.gov.uk/nia/2022/7/section/1/8)); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_7251aa19-2227-46e9-9f01-40a32ece78b3]: Word in s. 30B(4) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(1)(2)(d)](https://www.legislation.gov.uk/nia/2022/7/section/1/1), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2) (with [s. 1(8)](https://www.legislation.gov.uk/nia/2022/7/section/1/8)); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_e84c2aac-9850-4206-c878-377fa2597ed3]: Words in s. 72(4)(b) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(4)(b)](https://www.legislation.gov.uk/nia/2022/7/section/1/4/b), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_72afea14-4ad9-4d76-92ad-be830c2b8463]: Words in s. 72(4)(a) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(4)(a)](https://www.legislation.gov.uk/nia/2022/7/section/1/4/a), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_d8c39e26-2d7d-404b-a136-df704ffd5172]: S. 72(2)(b)(ii) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(3)](https://www.legislation.gov.uk/nia/2022/7/section/1/3), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_10c2eb62-b068-4477-c23d-7ac52d1ba48c]: S. 73(9)(b)(ii) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(3)](https://www.legislation.gov.uk/nia/2022/7/section/1/3), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_3c04c7ca-c753-4ec4-be83-cc894a29de61]: Words in s. 73(12)(b) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(4)(c)](https://www.legislation.gov.uk/nia/2022/7/section/1/4/c), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_060195c7-9f3b-4ccf-d434-487874c32c0e]: Words in s. 73(11)(a) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(4)(a)](https://www.legislation.gov.uk/nia/2022/7/section/1/4/a), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_1c2546a6-9a51-47e3-a311-4340a8fdf3ef]: Words in s. 74(1) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(4)(d)](https://www.legislation.gov.uk/nia/2022/7/section/1/4/d), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^key-25b073d2d3e6e7dff49acb83ab800a63]: [S. 66(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/66/2/a) modified (6.4.2023) by [The Individual Savings Account Regulations 1998 (S.I. 1998/1870)](https://www.legislation.gov.uk/uksi/1998/1870), [reg. 4ZE(2)(b)](https://www.legislation.gov.uk/uksi/1998/1870/regulation/4ZE/2/b)[(6)](https://www.legislation.gov.uk/uksi/1998/1870/regulation/4ZE/6) (as amended by [S.I. 2023/264](https://www.legislation.gov.uk/uksi/2023/264), [regs. 1](https://www.legislation.gov.uk/uksi/2023/264/regulation/1), [4](https://www.legislation.gov.uk/uksi/2023/264/regulation/4))
[^key-a40731424a8e08ffb428b4d2eab55dcf]: Sum in [s. 11(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/2) substituted (6.4.2023) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2023 (S.I. 2023/236)](https://www.legislation.gov.uk/uksi/2023/236), [regs. 1](https://www.legislation.gov.uk/uksi/2023/236/regulation/1), [3(a)](https://www.legislation.gov.uk/uksi/2023/236/regulation/3/a)
[^key-3813fa3793898d63042a2b7c8775505c]: Sum in [s. 11(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/6) substituted (6.4.2023) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2023 (S.I. 2023/236)](https://www.legislation.gov.uk/uksi/2023/236), [regs. 1](https://www.legislation.gov.uk/uksi/2023/236/regulation/1), [3(a)](https://www.legislation.gov.uk/uksi/2023/236/regulation/3/a)
[^key-67361e257efd5816c183b47990093bd1]: Sum in [s. 11(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/4/a) substituted (6.4.2023) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2023 (S.I. 2023/236)](https://www.legislation.gov.uk/uksi/2023/236), [regs. 1](https://www.legislation.gov.uk/uksi/2023/236/regulation/1), [3(b)](https://www.legislation.gov.uk/uksi/2023/236/regulation/3/b)
[^key-77937a2cd2332acb1bf73864ef19c00f]: Sum in s. 13(1) substituted (6.4.2023) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2023 (S.I. 2023/236)](https://www.legislation.gov.uk/uksi/2023/236), [regs. 1](https://www.legislation.gov.uk/uksi/2023/236/regulation/1), [4](https://www.legislation.gov.uk/uksi/2023/236/regulation/4)
[^key-69fc9340b0778182c5b4e5c88f863f65]: Sum in [s. 15(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3/a) substituted (6.4.2023) by [National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16)](https://www.legislation.gov.uk/ukpga/2022/16), [s. 2(3)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/3)[(4)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/4)
[^key-3816246bbebdafe94b76952f4fbd9585]: Sum in [s. 18(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1/c) substituted (6.4.2023) by [National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16)](https://www.legislation.gov.uk/ukpga/2022/16), [s. 2(3)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/3)[(4)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/4)
[^key-cc84fb3968b6c81994e47ad5dbfd2aa7]: Sum in [s. 18(1A)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1A/a) substituted (6.4.2023) by [National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16)](https://www.legislation.gov.uk/ukpga/2022/16), [s. 2(3)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/3)[(4)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/4)
[^key-b8b4035aec2c0b8f1e4e3e6482bca87b]: Sum in [Sch. 4 Pt. 3 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4/part/III/paragraph/5) substituted (10.4.2023) by [The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2023 (S.I. 2023/237)](https://www.legislation.gov.uk/uksi/2023/237), [regs. 1(3)](https://www.legislation.gov.uk/uksi/2023/237/regulation/1/3), [7](https://www.legislation.gov.uk/uksi/2023/237/regulation/7)
[^key-852bd56ad746d019942a4c1ef319ac4d]: [Sch. 7 para. 13(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/13/4): sums modified (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [4(1)](https://www.legislation.gov.uk/nisr/2023/150/article/4/1)
[^key-dec6550545ed1e4fba72ec05939606f6]: [S. 55A](https://www.legislation.gov.uk/ukpga/1992/7/section/55A): sums modified (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [4(4)](https://www.legislation.gov.uk/nisr/2023/150/article/4/4)
[^key-a6d25caadc4f97beb6971916bf3b94a2]: [S. 55AA](https://www.legislation.gov.uk/ukpga/1992/7/section/55AA): sums modified (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [4(4)](https://www.legislation.gov.uk/nisr/2023/150/article/4/4)
[^key-1611c4037a655ac9053c7a3759a85828]: [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5): sums modified (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [4(3)(b)](https://www.legislation.gov.uk/nisr/2023/150/article/4/3/b)
[^key-b48158474fe781e02a6114a3a7ada810]: [Sch. 5A para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5A/paragraph/2): sum modified (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [4(4)](https://www.legislation.gov.uk/nisr/2023/150/article/4/4)
[^M_F_85d32eb2-b17c-446e-dde4-608475029b9d]: Sums in Sch. 4 (except Sch. 4 Pt. 3 para. 5) substituted and confirmed (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [3](https://www.legislation.gov.uk/nisr/2023/150/article/3/2), [Sch. 1](https://www.legislation.gov.uk/nisr/2023/150/schedule/1)
[^key-e5e82c5ecce76d1868168465c7eae52b]: [Sch. 5 para. 7A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7A): sum modified (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [4(3)(b)](https://www.legislation.gov.uk/nisr/2023/150/article/4/3/b)
[^key-d8328b3005993ff9288f5d2e33fdc463]: Sum in s. 44(4) substituted (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [4(2)(a)](https://www.legislation.gov.uk/nisr/2023/150/article/4/2/a)
[^key-c20b256904a486ca4ad09cec7b1f04eb]: Sum in s. 44(4) substituted (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [4(2)(b)](https://www.legislation.gov.uk/nisr/2023/150/article/4/2/b)
[^key-8c115291edde41683c32bf1112a890b7]: S. 80 (as saved) sums amended (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [7](https://www.legislation.gov.uk/nisr/2023/150/article/7/a)
[^key-8885eec098a9dd1540cdaf409b2654b9]: Sum in s. 125(7) substituted (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [22](https://www.legislation.gov.uk/nisr/2023/150/article/22)
[^key-f0d80b65c60ddcf163161c39bd415908]: Sum in s. 153(1) substituted (26.9.2023) by [The Social Security Benefits Up-rating (No. 3) Order (Northern Ireland) 2023 (S.R. 2023/150)](https://www.legislation.gov.uk/nisr/2023/150), [arts. 1](https://www.legislation.gov.uk/nisr/2023/150/article/1), [8](https://www.legislation.gov.uk/nisr/2023/150/article/8)
[^key-f6fa596aed5da8b05f37a57ad6fcd5ee]: [S. 167ZZ12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ12/8) excluded (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [10(1)](https://www.legislation.gov.uk/nisr/2023/155/regulation/10/1)
[^key-13f41f6d7399e47a9f921df274fbc2fd]: [S. 167ZZ17(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ17/6) modified (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [19(1)](https://www.legislation.gov.uk/nisr/2023/155/regulation/19/1)
[^key-af76b4a5cc88c89ab2ecc6a389a5f859]: [S. 167ZZ14(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/1)[(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/2) modified (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [21](https://www.legislation.gov.uk/nisr/2023/155/regulation/21)
[^key-0241ffc9c17bf3a2575822594ff4ae24]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [25(1)](https://www.legislation.gov.uk/nisr/2023/155/regulation/25/1)
[^key-294a1ee9ccb41d77fa3d510479f57192]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [25(2)](https://www.legislation.gov.uk/nisr/2023/155/regulation/25/2)
[^key-80d6b0bed31e4a54f474a11205938b58]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [26(b)](https://www.legislation.gov.uk/nisr/2023/155/regulation/26/b)
[^key-be0d3712d5db296145dbd378b2cd8220]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [12(1)](https://www.legislation.gov.uk/nisr/2023/155/regulation/12/1)
[^key-1acb2d5fdcd84e71ad5e699c3f602139]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [16(1)](https://www.legislation.gov.uk/nisr/2023/155/regulation/16/1)
[^key-a54bfd29e1a61f0c548dae1cb572add2]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) applied (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [17(b)](https://www.legislation.gov.uk/nisr/2023/155/regulation/17/b)
[^key-bac34cb91b2df0c5d2f2cf7ac582873d]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [11(4)](https://www.legislation.gov.uk/nisr/2023/155/regulation/11/4)
[^key-603f634d6b71939bbf7898b28d6e6428]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) excluded (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [11(5)](https://www.legislation.gov.uk/nisr/2023/155/regulation/11/5)
[^key-42e0682e3e71e6783b3e83a114db9dd7]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (29.9.2023) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155)](https://www.legislation.gov.uk/nisr/2023/155), [regs. 1](https://www.legislation.gov.uk/nisr/2023/155/regulation/1), [18(1)](https://www.legislation.gov.uk/nisr/2023/155/regulation/18/1)
[^M_F_6b4dbf1f-ed43-4603-99cf-011ce6be0b3d]: By [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(a)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/a) it is provided (retrospectively to 30.8.2018) that the words “spouse or civil partner” are substituted by the words “spouse, civil partner or cohabiting partner” in each place they appear
[^M_F_3a79afdc-405f-4a66-fc6e-d002543a8ea6]: Words in s. 39A(5)(a) substituted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(i)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/i)
[^M_F_f12167da-53f6-4e4e-cfce-a37a45444d89]: Words in s. 39A(4) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(f)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/f)
[^M_F_2b7ce514-9546-4485-9ce7-cdac991f2113]: Words in s. 39A(1)(b) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(b)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/b)
[^M_F_bae3ea0d-3d37-4d6c-a967-fd9e68c77559]: S. 39A(6)-(8) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(j)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/j)
[^M_F_c21a1e3b-86ca-40b4-dafa-586ac323a447]: Words in s. 39A(2)(b) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(c)(i)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/c/i)
[^M_F_37715333-a6b0-4cdc-ea66-5fb16c800da8]: Words in s. 39A(2)(c) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(d)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/d)
[^M_F_7df61c6b-6ae8-4884-c693-005a2b9d2420]: S. 39A(4B) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(h)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/h)
[^M_F_f4e5383c-519c-4789-bdbf-3548607858dd]: Words in s. 39A substituted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(a)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/a)
[^M_F_25bc68cf-9b40-4e2d-b76d-c98368d8076d]: Words in s. 39A(4A) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(g)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/g)
[^M_F_65da65ef-8bed-4988-cae0-e9c1e9ad91d6]: Words in s. 39A(2)(b)(ii) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(c)(iii)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/c/iii)
[^M_F_05dee342-2fb7-4bd4-d808-39e67cb64a97]: S. 39A(3A)-(3D) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(e)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/e)
[^M_F_a18abb64-1604-44a2-8ddc-3b3bc4869d76]: Words in s. 39A(2)(b)(i) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(c)(ii)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/c/ii)
[^M_C_4edecd96-c10c-4158-c6b4-3be7b35d8636]: [Pt. 1](https://www.legislation.gov.uk/ukpga/1992/7/part/1) applied (with modifications) (6.4.2023 for the tax year 2023-24) by [National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57)](https://www.legislation.gov.uk/ukpga/2023/57), [Sch. para. 1(1)(2)(4)](https://www.legislation.gov.uk/ukpga/2023/57/schedule/paragraph/1/1/2/4)
#### Provisions supplemental to ss. 21 and 22.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### State maternity allowance for employed or self-employed earner.
#### Widowed parent’s allowance.
@@ -13593,322 +13603,524 @@
#### Category B retirement pension for women.
#### Certain sums to be earnings.
#### Workmen’s compensation, etc.
#### Funding of employers’ liabilities in respect of statutory maternity pay
#### Entitlement: general
#### Entitlement: general
#### Entitlement: general
#### Entitlement to additional statutory paternity pay: birth
#### Relationship with contractual remuneration
#### Crown employment—Part XIIZA
#### 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:—
#### Zero-rate secondary Class 1 contributions for certain apprentices
#### Non-cash vouchers provided by third parties.
#### Bereavement allowance where no dependent children.
#### “Child” and “qualifying young person”
#### Rate of statutory maternity pay
#### Entitlement: birth
#### Liability to make payments
#### Rate and period of pay
#### Relationship with contractual remuneration
#### Special classes of person
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Liability to make payments
#### Power to apply Part XlIZA to other cases
#### Relationship with benefits and other payments, etc.
#### Restrictions on contracting out
#### Relationship with benefits and other payments, etc.
#### Part XIIZB: supplementary
#### 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 a cohabiting 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 ... 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 couple” means two people who are not married to, or civil partners of, each other but are living together as if spouses of each other;
- “*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
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Deemed earnings factors: 2010–11 onwards
#### Category B retirement pension for divorcee or former civil partner
#### Entitlement: general
#### Entitlement: prospective adopters with whom looked after children are placed
#### Entitlement: general
#### Liability to make payments
#### Entitlement to additional statutory paternity pay: adoption
#### Part XIZA: supplementary
#### Entitlement
#### Entitlement
#### Liability to make payments
#### Liability to make payments
#### Part XIIZB: supplementary
#### Power to apply Part XIIZB to other cases
#### Extent of entitlement and when payable: birth
#### Power to apply Part XIIZB to other cases
*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:—
#### Category B retirement pension for women.
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: birth
#### Relationship with contractual remuneration
#### Crown employment—Part XIIZA
#### 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
#### Restrictions on contracting out
#### Special classes of person
#### Special classes of person
#### Power to apply Part XIIZB to adoption cases not involving placement
#### The own occupation test.
#### 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:—
#### The age-related secondary percentage
#### Liability of third party provider of benefits in kind.
#### Rate of widowed parent’s allowance ...
#### Child benefit.
#### Rate of statutory maternity pay
#### Entitlement: birth
#### Liability to make payments
#### Rate and period of pay
#### Relationship with contractual remuneration
#### Special classes of person
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Liability to make payments
#### Power to apply Part XlIZA to other cases
#### Relationship with benefits and other payments, etc.
#### Restrictions on contracting out
#### Relationship with benefits and other payments, etc.
#### Part XIIZB: supplementary
#### 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.
##### 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:—
##### 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 a cohabiting 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 ... 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 couple” means two people who are not married to, or civil partners of, each other but are living together as if spouses of each other;
- “*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
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Earnings factor credits
#### Category B retirement pension for divorcee or former civil partner
#### Entitlement: general
#### Liability to make payments
#### Entitlement to additional statutory paternity pay: birth
#### Part XIZA: supplementary
#### Entitlement
#### Entitlement
#### Entitlement: prospective adopters with whom looked after children are placed
#### Liability to make payments
#### Part XIIZB: supplementary
#### Power to apply Part XIIZB to other cases
#### Entitlement: birth
#### Power to apply Part XIIZB to other cases
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
##### 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:—
#### Rate of Category B retirement pension for women.
#### 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:—
### 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
Maximum increase of weekly disablement pension where constant attendance needed.
##### 2A
Long-term incapacity benefit.
- (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
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—
@@ -13919,7 +14131,7 @@
- (3) The accrued amount for an accrual period for a person is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the Category A or Category B retirement pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations under paragraph 7C(2).$
$$(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—
@@ -13927,208 +14139,6 @@
- (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.
@@ -14345,7 +14355,7 @@
- “*enactment*” includes an instrument made under an Act.
#### Special provision for married people.
#### Special provision for married person whose spouse changed gender
#### Entitlement: adoption
@@ -15967,9 +15977,9 @@
#### Special classes of person
#### Test of incapacity for work.
#### Regulations and orders - general.
#### The own occupation test.
#### Assembly, etc. control of regulations and orders.
##### 7ZA
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
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