LegalizeReform history
Social Security Contributions and Benefits (Northern Ireland) Act 1992
100 versions
· 1992-02-13
2026-03-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2026-03-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-04-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-03-21
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-10-21
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-04-08
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-03-22
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-02-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-01-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-11-19
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-11-16
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-10-19
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-09-29
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-09-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-10
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-02
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-03-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-12-14
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-10-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-09-28
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-09-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-22
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-21
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-12-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-11-17
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-10-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-09-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-06-10
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-01-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-12-31
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-12-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-03-28
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-03-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-01-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-01-13
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-09-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-08
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-03-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-01-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-12-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-11-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-09-29
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-08-30
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Changes on 2018-08-30
@@ -1423,13 +1423,13 @@
- (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
@@ -7256,7 +7256,7 @@
| 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
@@ -7698,7 +7698,7 @@
- (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
@@ -7746,57 +7746,91 @@
- (1) This section applies where—
- (a) a person's spouse or civil partner has died before the day on which section 29 of the Pensions Act (Northern Ireland) 2015 comes into operation (but see subsection (1A)),
- (b) the person has not married or formed a civil partnership after the death but before that day, and
- (a) a person's spouse, civil partner or cohabiting partner has died before the day on which section 29 of the Pensions Act (Northern Ireland) 2015 comes into operation (but see subsection (1A)),
- (b) the person has not married or formed a civil partnership or a cohabiting partnership after the death but before that day, and
- (c) the person is under pensionable age on that day.
- (1A) This section does not apply in cases where a woman's husband has died before 9 April 2001.
- (2) The surviving spouse or civil partner shall be entitled to a widowed parent’s allowance at the rate determined in accordance with section 39C below if the deceased spouse or civil partner satisfied the contribution conditions for a widowed parent’s allowance specified in Schedule 3, Part I, paragraph 5 and—
- (a) the surviving spouse or civil partner is entitled to child benefit in respect of a child or qualifying young person falling within subsection (3) below; ...
- (b) the surviving spouse is a woman who either—
- (i) is pregnant by her late husband, or
- (ii) if she and he were residing together immediately before the time of his death, is pregnant in circumstances falling within section 37(1)(c) above; or
- (c) the surviving civil partner is a woman who—
- (i) was residing together with the deceased civil partner immediately before the time of the death, and
- (2) The surviving spouse, civil partner or cohabiting partner shall be entitled to a widowed parent’s allowance at the rate determined in accordance with section 39C below if the deceased spouse, civil partner or cohabiting partner satisfied the contribution conditions for a widowed parent’s allowance specified in Schedule 3, Part I, paragraph 5 and—
- (a) the surviving spouse, civil partner or cohabiting partner is entitled to child benefit in respect of a child or qualifying young person falling within subsection (3) below; ...
- (b) the surviving spouse or cohabiting partner is a woman who either—
- (i) is pregnant by her late husband or the deceased cohabiting partner , or
- (ii) if she and he were residing together immediately before the time of his death, is pregnant in circumstances falling within section 37(1)(c) above (which is to be read as if the references to her late husband included a reference to the deceased cohabiting partner); or
- (c) the surviving civil partner or cohabiting partner is a woman who—
- (i) was residing together with the deceased civil partner or cohabiting partner immediately before the time of the death, and
- (ii) is pregnant as the result of being artificially inseminated before that time with the semen of some person, or as a result of the placing in her before that time of an embryo, of an egg in the process of fertilisation, or of sperm and eggs.
- (3) A child or qualifying young person falls within this subsection if ... the child or qualifying young person is either—
- (a) a son or daughter of the surviving spouse or civil partner and the deceased spouse or civil partner; or
- (b) a child or qualifying young person in respect of whom the deceased spouse or civil partner was immediately before his or her death entitled to child benefit; or
- (c) if the surviving spouse or civil partner and the deceased spouse or civil partner were residing together immediately before his or her death, a child or qualifying young person in respect of whom the surviving spouse or civil partner was then entitled to child benefit.
- (4) The surviving spouse shall not be entitled to the allowance for any period after she or he remarries or forms a civil partnership, but, subject to that, the surviving spouse shall continue to be entitled to it for any period throughout which she or he—
- (a) a son or daughter of the surviving spouse, civil partner or cohabiting partner and the deceased spouse, civil partner or cohabiting partner; or
- (b) a child or qualifying young person in respect of whom the deceased spouse, civil partner or cohabiting partner was immediately before his or her death entitled to child benefit; or
- (c) if the surviving spouse, civil partner or cohabiting partner and the deceased spouse, civil partner or cohabiting partner were residing together immediately before his or her death, a child or qualifying young person in respect of whom the surviving spouse, civil partner or cohabiting partner was then entitled to child benefit.
- (3A) Only one person is entitled to a widowed parent’s allowance in respect of one death.
- (3B) Where, apart from subsection (3A), more than one person would be so entitled, entitlement is to be determined in accordance with subsections (3C) and (3D).
- (3C) Where only one of those persons is a member of the same household as the deceased, that person is entitled.
- (3D) Where there is more than one person who is a member of the same household as the deceased and would (apart from subsection (3A)) be entitled—
- (a) if one of those persons is the deceased’s spouse or civil partner and is pregnant or entitled to child benefit in accordance with subsection (2), that person is entitled;
- (b) if there is no spouse or civil partner entitled under paragraph (a), the deceased’s cohabiting partner who is pregnant or entitled to child benefit in accordance with subsection (2) is entitled (but this is subject to paragraphs (c) and (d));
- (c) if there is more than one cohabiting partner within paragraph (b), the cohabiting partner who has been a member of the same household as the deceased for longest is entitled;
- (d) if there is more than one cohabiting partner within paragraph (b) and each partner has been a member of the same household as the deceased for the same length of time, the Department must determine who is entitled.
- (4) The surviving spouse shall not be entitled to the allowance for any period after she or he remarries or forms a civil partnership or a cohabiting partnership, but, subject to that, the surviving spouse shall continue to be entitled to it for any period throughout which she or he—
- (a) satisfies the requirements of subsection (2)(a) or (b) above; and
- (b) is under pensionable age.
- (4A) The surviving civil partner shall not be entitled to the allowance for any period after she or he forms a subsequent civil partnership or marries, but, subject to that, the surviving civil partner shall continue to be entitled to it for any period throughout which she or he—
- (4A) The surviving civil partner shall not be entitled to the allowance for any period after she or he forms a subsequent civil partnership or a cohabiting partnership or marries, but, subject to that, the surviving civil partner shall continue to be entitled to it for any period throughout which she or he—
- (a) satisfies the requirements of subsection (2)(a) or (b) above; and
- (b) is under pensionable age.
- (4B) The surviving cohabiting partner shall not be entitled to the allowance for any period after she or he forms a subsequent cohabiting partnership or a civil partnership or marries, but, subject to that, the surviving cohabiting partner shall continue to be entitled to it for any period throughout which she or he—
- (a) satisfies the requirements of subsection (2)(a), (b) or (c) above; and
- (b) is under pensionable age.
- (5) A widowed parent’s allowance shall not be payable—
- (a) for any period falling before the day on which the surviving spouse’s or civil partner's entitlement is to be regarded as commencing by virtue of section 5(1)(l) of the Administration Act; ...
- (b) for any period during which the surviving spouse or civil partner and a person of the opposite sex to whom she or he is not married are living together as husband and wife; or
- (c) for any period during which the surviving spouse or civil partner and a person of the same sex who is not his or her civil partner are living together as if they were civil partners.
- (a) for any period falling before the day on which the surviving spouse’s, civil partner’s or cohabiting partner’s entitlement is to be regarded as commencing by virtue of section 5(1)(l) of the Administration Act; ...
- (b) for any period during which the surviving spouse, civil partner or cohabiting partner and a person of the opposite sex to whom she or he is not married are living together as husband and wife; or
- (c) for any period during which the surviving spouse, civil partner or cohabiting partner and a person of the same sex who is not his or her civil partner are living together as if they were civil partners.
- (6) For the purposes of this section, the Department may by regulations prescribe—
- (a) circumstances in which the fact that two persons are married to each other, or are civil partners or cohabiting partners of each other, is to be disregarded;
- (b) circumstances in which two persons are to be treated as if they were married to each other or were civil partners or cohabiting partners of each other (or as marrying or forming a civil partnership or a cohabiting partnership);
- (c) circumstances in which people are to be treated as being, or as not being, members of the same household.
- (7) For the purposes of this section and section 39C, two persons are cohabiting partners if they are not married to, or civil partners of, each other but are living together as if they were married or in a civil partnership (and “cohabiting partnership” is to be read accordingly).
- (8) The Department must issue a statement of its policy with respect to making determinations under subsection (3D)(d).
##### 39B
@@ -7812,11 +7846,11 @@
- (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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
@@ -7902,7 +7936,7 @@
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Class 3A contributions in return for units of additional pension
#### Class 3A contributions: repayment
##### 45B
@@ -8288,9 +8322,9 @@
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
@@ -8330,7 +8364,7 @@
## PART XIIZA — Statutory Paternity Pay
#### Widowed parent’s allowance.
#### Bereavement allowance where no dependent children.
##### 167ZA
@@ -8356,7 +8390,7 @@
- (5) In this section, “newborn child” includes a child stillborn after twenty-four weeks of pregnancy.
#### Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.
#### Category B retirement pension: general.
##### 167ZB
@@ -9350,15 +9384,15 @@
- (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).
@@ -11101,8 +11135,6 @@
[^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-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-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)
@@ -11255,8 +11287,6 @@
[^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-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-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)
@@ -11567,8 +11597,6 @@
[^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-495c4327ec37116fed883c65ecd7cc39]: Words in [s. 39A](https://www.legislation.gov.uk/ukpga/1992/7/section/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(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/74/3); [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-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-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)
@@ -12655,8 +12683,6 @@
[^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-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-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)
@@ -12865,8 +12891,6 @@
[^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-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-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)
@@ -12957,8 +12981,6 @@
[^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))
@@ -12973,10 +12995,24 @@
[^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_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_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_1f876021-61b3-45cc-8b1a-ce6bffaf67cc]: Words in s. 39A(5)(a) 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)(i)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/i)
[^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_384c1ab2-8b96-42ad-da9d-756f3585f9e9]: Sch. 4 sums amended and confirmed (with effect in accordance with arts. 1(2)(3), 7 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2018 (S.R. 2018/58)](https://www.legislation.gov.uk/nisr/2018/58), [arts. 1(1)(b)](https://www.legislation.gov.uk/nisr/2018/58/article/1/1/b), [3](https://www.legislation.gov.uk/nisr/2018/58/article/3/2), [Sch. 1](https://www.legislation.gov.uk/nisr/2018/58/schedule/1), so that Sch. 4 (except Pt. III para. 5) has effect as set out in Sch. 1 to that Rule
[^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)
@@ -12987,12 +13023,22 @@
[^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_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_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)
@@ -13003,8 +13049,12 @@
[^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_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)
@@ -13017,20 +13067,30 @@
[^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))
[^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_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_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)
@@ -13039,21 +13099,21 @@
#### Provisions supplemental to ss. 21 and 22.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### State maternity allowance for employed or self-employed earner.
#### Widowed parent’s allowance.
#### Deemed earnings factors: 2010–11 onwards
#### Category B retirement pension for women.
#### Workmen’s compensation, etc.
#### Funding of employers’ liabilities in respect of statutory maternity pay
#### Earnings factor credits
#### Rate of Category B retirement pension for women.
#### Certain sums to be earnings.
#### Relationship with benefits and other payments, etc.
#### Entitlement: general
#### Entitlement: prospective adopters with whom looked after children are placed
#### Entitlement: general
#### Restrictions on contracting out
@@ -13085,13 +13145,13 @@
1. The following abbreviations are used in this Table:—
#### The age-related secondary percentage
#### Liability of third party provider of benefits in kind.
#### Zero-rate secondary Class 1 contributions for certain apprentices
#### Non-cash vouchers provided by third parties.
#### Category B retirement pension for divorcee or former civil partner
#### Child benefit.
#### “Child” and “qualifying young person”
#### Entitlement: adoption
@@ -13191,178 +13251,380 @@
#### Liability to make payments
#### Entitlement to additional statutory paternity pay: adoption
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Entitlement
#### Entitlement
#### Liability to make payments
#### Relationship with benefits and other payments, etc.
#### Part XIIZB: supplementary
#### Power to apply Part XIIZB to other cases
#### Extent of entitlement and when payable: birth
#### Short title, commencement and extent.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
#### Special provision for surviving spouses.
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: birth
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Entitlement
#### Entitlement
#### Entitlement: prospective adopters with whom looked after children are placed
#### Relationship with benefits and other payments, etc.
#### Part XIIZB: supplementary
#### Power to apply Part XIIZB to other cases
#### Entitlement: birth
#### Short title, commencement and extent.
#### 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:—
#### Special provision for married people.
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: birth
#### Crown employment—Part XIIZA
#### Restrictions on contracting out
#### Special classes of person
#### Special classes of person
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Regulations and orders - general.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
##### 2
Maximum increase of weekly disablement pension where constant attendance needed.
##### 2A
Long-term incapacity benefit.
##### 5
Unemployability supplement under paragraph 2 of Schedule 7.
##### 6
Increase under paragraph 3 of Schedule 7 of weekly rate of unemployability supplement.
##### 1
Disablement pension (weekly rates).
##### 3
Increase of weekly rate of disablement pension (exceptionally severe disablement).
##### 4
Maximum of aggregate of weekly benefit payable for successive accidents.
##### 7
Increase under paragraph 4 of Schedule 7 of weekly rate of disablement pension.
##### 8
Increase under paragraph 6 of Schedule 7 of weekly rate of disablement pension.
##### 1A
Short-term incapacity benefit –
##### 4A
Widowed parent’s allowance
##### 9
Maximum disablement gratuity under paragraph 9 of Schedule 7.
##### 10
Widow’s pension (weekly rates).
##### 11
Widower’s pension (weekly rate).
##### 12
Weekly rate of allowance in respect of children and qualifying young persons under paragraph 18 of Schedule 7.
1. The following abbreviations are used in this Table:—
##### 7BZA
- (1) The Inland Revenue may by regulations provide for Class 1, Class 1A, Class 1B or Class 2 contributions to which regulations under paragraph 7B apply to be recovered in a similar manner to income tax.
- (2) Regulations under sub-paragraph (1) may apply or extend with or without modification in relation to such contributions any of the provisions of the Income Tax Acts or of PAYE regulations.
- (3) Any reference to contributions in this paragraph shall be construed as including a reference to any interest or penalty payable, in respect of contributions, by virtue of regulations under paragraph (e) or (h) of paragraph 7B(2).
1. The following abbreviations are used in this Table:—
### Choice between increase of pension and lump sum where pensioner’s entitlement is deferred
##### A1
- (1) Where a person’s entitlement to a Category A or Category B retirement pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 1 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 3A (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 1 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 3A.
- (4) Where the Category A or Category B retirement pension includes any increase under paragraphs 5 to 6A, no election under sub-paragraph (1) applies to so much of the pension as consists of that increase (an entitlement to an increase of pension in respect of such an increase after a period of deferment being conferred either by paragraphs 1 and 2 or by paragraph 2A).
##### 2A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred,
- (b) the pension includes an increase under paragraphs 5 to 6A, and
- (c) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The rate of the person’s Category A or Category B retirement pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under sub-paragraph (3).
- (3) For each complete incremental period in the person’s period of deferment, the amount of the increment shall be 1/5th per cent. of the weekly rate of the increase to which the person would have been entitled under paragraphs 5 to 6A for the period if his entitlement to the Category A or Category B retirement pension had not been deferred.
### Lump sum where pensioner’s entitlement is deferred
##### 3A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred, and
- (b) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The person is entitled to an amount calculated in accordance with paragraph 3B (a “lump sum”).
### Calculation of lump sum
##### 3B
- (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.
- (2) In this paragraph—
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within the period of deferment.
- (3) The accrued amount for an accrual period for a person is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the Category A or Category B retirement pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations under paragraph 7C(2).$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the lump sum, the amount of Category A or Category B retirement pension to which the person would have been entitled for an accrual period—
- (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but
- (b) does not include—
- (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule,
- (ii) any graduated retirement benefit, or
- (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.
- (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
### Choice between increase of pension and lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
##### 3C
- (1) Subject to paragraph 8, this paragraph applies where—
- (a) a widow, widower or surviving civil partner (“W”) is entitled to a Category A or Category B retirement pension,
- (b) W was married to or was the civil partner of the other party to the marriage or civil partnership (“S”) when S died,
- (c) S’s entitlement to a Category A or Category B retirement pension was deferred when S died, and
- (d) S’s entitlement had been deferred throughout the period of 12 months ending with the day before S’s death.
- (2) W shall within the prescribed period elect in the prescribed manner either—
- (a) that paragraph 4 (entitlement to increase of pension) is to apply in relation to S’s period of deferment, or
- (b) that paragraph 7A (entitlement to lump sum) is to apply in relation to S’s period of deferment.
- (3) If no election under sub-paragraph (2) is made within the period prescribed under that sub-paragraph, W is to be treated as having made an election under sub-paragraph (2)(b).
- (4) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (2) (including one that the person is treated by sub-paragraph (3) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (2)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 4 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 7A.
- (5) The making of an election under sub-paragraph (2)(b) does not affect the application of paragraphs 5 to 6A (which relate to an increase in pension where the pensioner’s deceased spouse or civil partner had deferred an entitlement to a guaranteed minimum pension).
### Entitlement to lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
##### 7A
- (1) This paragraph applies where a person to whom paragraph 3C applies (“W”) has made (or is treated as having made) an election under paragraph 3C(2)(b).
- (2) W is entitled to an amount calculated in accordance with paragraph 7B (a “widowed person’s or surviving civil partner's lump sum”).
### Calculation of widowed person’s or surviving civil partner's lump sum
##### 7B
- (1) The widowed person’s or surviving civil partner's lump sum is the accrued amount for the last accrual period beginning during the period which—
- (a) began at the beginning of S’s period of deferment, and
- (b) ended on the day before S’s death.
- (2) In this paragraph—
- “S” means the other party to the marriage or civil partnership;
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within S’s period of deferment.
- (3) The accrued amount for an accrual period for W is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period mentioned in sub-paragraph (1), zero);P is—the basic pension, andhalf of the additional pension,to which S would have been entitled for the accrual period if his entitlement had not been deferred during the period mentioned in sub-paragraph (1);R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations made under paragraph 7C(2).$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the widowed person’s or surviving civil partner's lump sum, the amount of Category A or Category B retirement pension to which S would have been entitled for an accrual period—
- (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but
- (b) does not include—
- (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule ... ,
- (ii) any graduated retirement benefit, or
- (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.
- (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
- (7) In any case where—
- (a) there is a period between the death of S and the date on which W becomes entitled to a Category A or Category B retirement pension, and
- (b) one or more orders have come into force under section 132 of the Administration Act during that period,
the amount of the lump sum shall be increased in accordance with that order or those orders.
### Supplementary
##### 7C
- (1) Any lump sum calculated under paragraph 3B or 7B must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
- (2) Where the Secretary of State makes regulations prescribing a percentage rate for the purposes of paragraphs 3B and 7B of Schedule 5 to the Great Britain Contributions and Benefits Act, the Department may make corresponding regulations for Northern Ireland.
## SCHEDULE 5A
### Choice between pension increase and lump sum where entitlement to shared additional pension is deferred
##### 1
- (1) Where a person’s entitlement to a shared additional pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 2 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 4 (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 2 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 4.
### Increase of pension where entitlement deferred
##### 2
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—
@@ -13373,7 +13635,7 @@
- (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—
@@ -13381,208 +13643,6 @@
- (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.
@@ -13793,7 +13853,7 @@
- “*enactment*” includes an instrument made under an Act.
#### Mobility component for certain persons eligible for invalid carriages.
#### Persons 65 or over.
#### Entitlement: adoption
@@ -15409,9 +15469,9 @@
#### 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
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