LegalizeReform history
Social Security Contributions and Benefits (Northern Ireland) Act 1992
100 versions
· 1992-02-13
2026-03-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2026-03-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-04-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-03-21
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-10-21
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-04-08
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-03-22
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-02-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-01-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-11-19
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-11-16
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-10-19
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-09-29
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-09-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-10
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-02
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-03-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-12-14
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-10-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-09-28
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-09-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-22
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-21
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-12-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-11-17
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-10-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-09-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-06-10
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-01-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-12-31
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-12-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-03-28
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-03-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-01-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-01-13
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-09-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-08
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-03-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-01-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-12-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-11-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-09-29
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-08-30
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-03-24
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-09-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-09-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-10
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Changes on 2017-04-01
@@ -104,7 +104,7 @@
- (b) “*earner*” shall be construed accordingly.
- (2) For the purposes of this Part of this Act and of Parts II to V other than those of Schedule 8—
- (2) For the purposes of this Part of this Act and of Parts II to V ... —
- (a) the amount of a person’s earnings for any period; or
@@ -2651,7 +2651,7 @@
##### 94
- (1) Industrial injuries benefit shall be payable where an employed earner suffers personal injury caused after 4th July 1948 by accident arising out of and in the course of his employment, being employed earner’s employment.
- (1) Industrial injuries benefit shall be payable where an employed earner suffers personal injury caused ... by accident arising out of and in the course of his employment, being employed earner’s employment.
- (2) Industrial injuries benefit consists of the following benefits—
@@ -2799,7 +2799,7 @@
- (2) In the determination of the extent of an employed earner’s disablement for the purposes of this section there may be added to the percentage of the disablement resulting from the relevant accident the assessed percentage of any present disablement of his—
- (a) which resulted from any other accident after 4th July 1948 arising out of and in the course of his employment, being employed earner’s employment, and
- (a) which resulted from any other accident ... arising out of and in the course of his employment, being employed earner’s employment, and
- (b) in respect of which a disablement gratuity was not paid to him after a final assessment of his disablement,
@@ -2907,7 +2907,7 @@
- (b) any prescribed personal injury (other than an injury caused by accident arising out of and in the course of his employment),
which is a disease or injury due to the nature of that employment and which developed after 4th July 1948.
which is a disease or injury due to the nature of that employment ...
- (2) A disease or injury may be prescribed in relation to any employed earners if the Department is satisfied that—
@@ -2915,7 +2915,7 @@
- (b) it is such that, in the absence of special circumstances, the attribution of particular cases to the nature of the employment can be established or presumed with reasonable certainty.
- (3) Regulations prescribing any disease or injury for those purposes may provide that a person who developed the disease or injury on or at any time after a date specified in the regulations (being a date before the regulations came into force but not before 5th July 1948) shall be treated, subject to any prescribed modifications of this section or section 109 or 110 below, as if the regulations had been in force when he developed the disease or injury.
- (3) Regulations prescribing any disease or injury for those purposes may provide that a person who developed the disease or injury on or at any time after a date specified in the regulations (being a date before the regulations came into force ... ) shall be treated, subject to any prescribed modifications of this section or section 109 or 110 below, as if the regulations had been in force when he developed the disease or injury.
- (4) Provision may be made by regulations for determining—
@@ -2965,15 +2965,15 @@
- (5) In subsection (4)(a) above “*the appropriate percentage*” means the assessed percentage of any present disablement of the earner which resulted—
- (a) from any accident after 4th July 1948 arising out of and in the course of his employment, being employed earner’s employment, or
- (b) from any other prescribed disease or injury due to the nature of that employment and developed after 4th July 1948,
- (a) from any accident ... arising out of and in the course of his employment, being employed earner’s employment, or
- (b) from any other prescribed disease or injury due to the nature of that employment ... ,
and in respect of which a disablement gratuity was not paid to him after a final assessment of his disablement.
- (6) In subsection (4)(b) above “*the appropriate percentage*” means the assessed percentage of any present disablement of the earner—
- (a) which resulted from any prescribed disease or injury due to the nature of his employment and developed after 4th July 1948, and
- (a) which resulted from any prescribed disease or injury due to the nature of his employment ... , and
- (b) in respect of which a disablement gratuity was not paid to him after a final assessment of his disablement.
@@ -3001,17 +3001,7 @@
##### 111
Schedule 8 to this Act shall have effect—
- (a) to continue workmen’s compensation;
- (b) to enable regulations—
- (i) to supplement workmen’s compensation; and
- (ii) to provide for the payment of allowances or other benefits for industrial diseases in respect of employment before 5th July 1948; and
- (c) to enable regulations to confer rights to payments in respect of such employment.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## Part VI — Miscellaneous Provisions relating to Part I to V
@@ -3237,7 +3227,7 @@
- “*government department*” means, or as the case may require, includes, a Northern Ireland department;
- “*industrial injuries benefit*” means benefit under Part V of this Act, other than under Schedule 8 to this Act;
- “*industrial injuries benefit*” means benefit under Part V of this Act ... ;
- . . .
@@ -3263,7 +3253,7 @@
- “*medical treatment*” means medical, surgical or rehabilitative treatment (including any course or diet or other regimen), and references to a person receiving or submitting himself to medical treatment are to be construed accordingly;
- “*Old Cases payments*” means payments under Part I of Schedule 8 to this Act;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*PAYE settlement agreement*” has the same meaning as in Chapter 5 of Part 11 of ITEPA 2003 ;
@@ -3393,7 +3383,7 @@
- (a) is not a member of a couple, and
- (b) is responsible for, and a member of the same household as, a child under the age of 7,
- (b) is responsible for, and a member of the same household as, a child under the age of 5,
falls within a category of person prescribed under that paragraph.
@@ -3619,10 +3609,10 @@
- “*income-based jobseeker’s allowance*” has the same meaning as in the Jobseekers (Northern Ireland) Order 1995;
- “*industrial injuries regulations*” means the regulations made under Schedule 8 to this Act or section 150 of the 1975 Act or under the Old Cases Act;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*pensionable age*” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995;
- “*prescribed*” means specified in or determined in accordance with regulations;
@@ -3651,7 +3641,7 @@
- (f) as to circumstances in which a person is or is not to be treated as receiving relevant education;
- (g) specifying the descriptions of pension increases under war pension schemes or the industrial injuries regulations that are analogous to the benefits mentioned in section 128(2)(b)(i) to (iii) above;
- (g) specifying the descriptions of pension increases under war pension schemes ... that are analogous to the benefits mentioned in section 128(2)(b)(i) to (iii) above;
- (h) as to circumstances in which a person is or is not to be treated as occupying a dwelling as his home;
@@ -3687,7 +3677,7 @@
- (3) The power to make a payment out of the social fund such as is mentioned in subsection (1)(b) above may be exercised by making a payment to a third party with a view to the third party providing, or arranging for the provision of, goods or services for the applicant.
- (4) In this section “*prescribed*” means specified in or determined in accordance with regulations.
- (4) In this section “prescribed” means specified in or determined in accordance with regulations.
- (5) In this Part—
@@ -3997,7 +3987,7 @@
- “armed forces independence payment” means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517);
- “*attendance allowance*” means—an attendance allowance;a disability living allowance;an increase of disablement pension under section 104 or 105 above;a payment under regulations made in exercise of the powers in section 150(3)(b) of the 1975 Act or paragraph 4(2) of Schedule 8 to this Act;an increase of allowance under Article 8 of the Pneumoconiosis, Byssinosis and Miscellaneous Diseases Benefit Scheme 1983 (constant attendance allowance for certain persons to whom that Scheme applies) or under the corresponding provision of any Scheme which may replace that Scheme;an allowance in respect of constant attendance on account of disablement for which a person is in receipt of war disablement pension, including an allowance in respect of exceptionally severe disablement;
- “*attendance allowance*” means—an attendance allowance;a disability living allowance;an increase of disablement pension under section 104 or 105 above;. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .an increase of allowance under Article 8 of the Pneumoconiosis, Byssinosis and Miscellaneous Diseases Benefit Scheme 1983 (constant attendance allowance for certain persons to whom that Scheme applies) or under the corresponding provision of any Scheme which may replace that Scheme;an allowance in respect of constant attendance on account of disablement for which a person is in receipt of war disablement pension, including an allowance in respect of exceptionally severe disablement;
- “mobility supplement” means a supplement awarded in respect of disablement which affects a person’s ability to walk and for which the person is in receipt of war disablement pension;
@@ -4011,7 +4001,7 @@
- “*state pension credit*” means state pension credit under the State Pension Credit Act (Northern Ireland) 2002;
- “*unemployability supplement or allowance*” means—an unemployability supplement payable under Part I of Schedule 7 to this Act; orany corresponding allowance payable—by virtue of paragraph 6(4)(a) of Schedule 8 to the Great Britain Contributions and Benefits Act;by way of supplement to retired pay or pension exempt from income tax under section 641 of the Income Tax (Earnings and Pensions) Act 2003 ;under the Personal Injuries (Emergency Provisions) Act 1939; ...by way of supplement to retired pay or pension under the Polish Resettlement Act 1947; or...
- “*unemployability supplement or allowance*” means—an unemployability supplement payable under Part I of Schedule 7 to this Act; orany corresponding allowance payable—. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .by way of supplement to retired pay or pension exempt from income tax under section 641 of the Income Tax (Earnings and Pensions) Act 2003 ;under the Personal Injuries (Emergency Provisions) Act 1939; ...by way of supplement to retired pay or pension under the Polish Resettlement Act 1947; or. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*war disablement pension*” means—any retired pay, pension or allowance granted in respect of disablement under powers conferred by or under the Air Force (Constitution) Act 1917, the Personal Injuries (Emergency Provisions) Act 1939, the Pensions (Navy, Army, Air Force and Mercantile Marine) Act 1939, the Polish Resettlement Act 1947, or Part VII or section 151 of the Reserve Forces Act 1980;without prejudice to paragraph (a) of this definition, any retired pay or pension to which any of paragraphs (a) to (f) of section 641(1) of the Income Tax (Earnings and Pensions) Act 2003 applies;
@@ -5759,7 +5749,7 @@
- (a) to an increase of a disablement pension under section 104 above; or
- (b) to a corresponding increase of any other benefit by virtue of paragraph 4(2)(b) of Schedule 8 to this Act,
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
regulations may provide for the extent of the person’s disablement resulting from the relevant injury or disease to be determined in such manner as may be provided for by the regulations by reference to all disabilities to which that person is subject which result either from the relevant injury or disease or from any other injury or disease in respect of which there fall to be made to the person payments of any of the descriptions listed in sub-paragraph (2) below.
@@ -5767,7 +5757,7 @@
- (a) by way of disablement pension;
- (b) by way of benefit under paragraph 4(1) of Schedule 8 to this Act; or
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (c) in such circumstances as may be prescribed by way of such other benefit as may be prescribed (being benefit in connection with any hostilities or with service as a member of Her Majesty’s forces or of such other organisation as may be specified in the regulations).
@@ -6181,6 +6171,8 @@
- (1) This Part of this Schedule only has effect in relation to deaths before 11th April 1988.
- (1A) No claim may be made for industrial death benefit after the coming into operation of this sub-paragraph.
- (2) In this Part of this Schedule “*the deceased*” means the person in respect of whose death industrial death benefit is claimed or payable.
### Widow’s benefit (entitlement)
@@ -6275,7 +6267,7 @@
he is to be regarded for the purposes of entitlement to industrial death benefit as having died as a result of the injury in respect of which the disablement pension was payable.
- (2) The reference in sub-paragraph (1) above to an increase under section 104 above includes only a payment by way of increase of a disablement pension, and in particular does not include any payment for constant attendance under paragraph 4(2)(b) of Schedule 8 to this Act.
- (2) The reference in sub-paragraph (1) above to an increase under section 104 above includes only a payment by way of increase of a disablement pension ...
- (3) Sub-paragraph (1) above does not affect death benefit where the death occurred before 26th July 1971.
@@ -6303,167 +6295,31 @@
##### 1
The Workmen’s Compensation Acts and any other enactment repealed by section 88 of the National Insurance (Industrial Injuries) Act (Northern Ireland) 1946 shall continue to apply to any cases to which, if the Supplementation Act had not been passed, they would have applied by virtue of that section, being certain cases where a right to compensation arises or has arisen in respect of employment before 5th July 1948.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Regulations to provide for supplementing workmen’s compensation
##### 2
- (1) The Department may, with the consent of the Department of Finance and Personnel, make regulations (in this Schedule referred to as “*the regulations*”) conferring a right to allowances on persons who are, or have at any time after 23rd July 1951 been, entitled to weekly payments by way of workmen’s compensation, other than a person whose entitlement to such payments—
- (a) arose in consequence of an accident happening after 31st December 1923; and
- (b) ceased before 24th July 1956.
- (2) Subject to the provisions of this Schedule, the right to such an allowance or to a payment on account of such an allowance shall be subject to such conditions, and the rate of the allowance shall be such, as may be provided by the regulations.
- (3) The allowances for the payment of which the regulations may make provision shall be—
- (a) where the relevant accident happened before 1st January 1924, an allowance (in this paragraph referred to as a “*basic allowance*”) in respect of any period such as is mentioned in sub-paragraph (8) below;
- (b) an allowance in respect of any period such as is mentioned in sub-paragraph (8)(a) below (in this paragraph referred to as a “*major incapacity allowance*”);
- (c) subject to sub-paragraphs (4) and (5) below, an allowance in respect of any period such as is mentioned in sub-paragraph (8)(b) below (in this paragraph referred to as a “*lesser incapacity allowance*”);
and a major incapacity allowance or lesser incapacity allowance in respect of any period shall be payable whether or not a basic allowance is also payable in respect of that period.
- (4) A lesser incapacity allowance—
- (a) shall not be payable to any person in respect of any period unless there is or may be expected to be (or, but for the cesser at a time after 28th February 1966 of that person’s entitlement to workmen’s compensation, would or might be expected to have been) payable to that person in respect of that period either a weekly payment by way of basic allowance or a weekly payment by way of workmen’s compensation which is not a notional payment;
- (b) except to a person who immediately before 1st March 1966 was receiving an allowance under a scheme made under the Workmen’s Compensation (Supplementation) Act (Northern Ireland) 1951, shall not be payable if the relevant accident happened after 31st December 1923 and the claimant’s entitlement to workmen’s compensation in consequence of it ceased before 1st March 1966.
- (5) For the purposes of a lesser incapacity allowance, a weekly payment by way of workmen’s compensation shall be treated as a notional payment if awarded or paid for the purpose of safeguarding a potential entitlement to compensation and not related to any existing loss of earnings; and the regulations may provide that—
- (a) in such circumstances or cases as may be specified in the regulations; and
- (b) in particular, in cases where weekly payments by way of such compensation are being paid to a person to whom such payments were not made, or were made at a lower rate, during the period of 12 months immediately preceding such date not earlier than 30th November 1965 as may be specified in the regulations,
a weekly payment by way of such compensation shall be deemed to be a notional payment unless the contrary is proved.
- (6) The weekly rate—
- (a) of a basic allowance shall not exceed £2 less the amount of the recipient’s workmen’s compensation and, in respect of a period such as is mentioned in sub-paragraph (8)(b) below which is a period of partial incapacity only, shall also not exceed the difference between 2/3rds of the amount representing his weekly loss of earnings determined in accordance with the regulations and the amount of his workmen’s compensation;
- (b) of a major incapacity allowance shall be the corresponding disablement pension rate;
- (c) of a lesser incapacity allowance shall not exceed £58∙45.
- (7) Sub-paragraph (6)(b) above shall have effect in relation to any person who has retired, or is treated as having retired, from regular employment, for the purposes of Parts I to VI of this Act, for so long as he continues to be treated as retired for those purposes, as if at the end of the paragraph there were added the words “ less the amount of the recipient’s workmen’s compensation and less the amount of his basic allowance, if any ”.
- (8) The periods referred to in sub-paragraph (3) above are—
- (a) any period during which the person claiming or receiving an allowance under this paragraph—
- (i) being or having been entitled to his workmen’s compensation in respect of any injury or disease, is as a result of that injury or disease totally incapable of work and likely to remain so incapable for a considerable period; or
- (ii) being or having been entitled to his workmen’s compensation in respect of two or more injuries or diseases, is as the joint result of those injuries or diseases totally incapable of work and likely to remain so incapable for a considerable period;
- (b) any period which, not being a period such as is mentioned in paragraph (a) above, is a period of total or partial incapacity for work resulting from the relevant injury or disease.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Provisions supplementary to paragraph 2
##### 3
- (1) For the purposes of paragraph 2 above—
- (a) the expressions “*relevant accident*” and “*relevant injury or disease*” mean the accident in consequence of which or, as the case may be, the injury or disease in respect of which, an entitlement to weekly payments by way of workmen’s compensation arose;
- (b) any reference to the happening of an accident shall, in relation to a case of disease, be construed in the same way as for the purposes of the Workmen’s Compensation Acts;
- (c) a payment—
- (i) under the Workmen’s Compensation (War Addition) Acts 1917 and 1919 ; or
- (ii) under the Workmen’s Compensation (Supplementary Allowances) Act (Northern Ireland) 1940 as amended by the Workmen’s Compensation (Temporary Increases) Act (Northern Ireland) 1943 ,
shall be treated as a weekly payment by way of workmen’s compensation.
- (2) For the purposes of paragraph 2(1) above, a person shall be deemed to be or have been entitled to weekly payments by way of workmen’s compensation at any time if he would be or, as the case may be, have been so entitled at that time if—
- (a) the amount of any payment, allowance or benefit received by him otherwise than by way of workmen’s compensation; or
- (b) where the relevant accident happened before 1st January 1924, either that amount, or the amount he is earning or able to earn in some suitable employment or business, or both those amounts,
were sufficiently reduced.
- (3) Subject to sub-paragraph (7) below, for the purpose of the reference in paragraph 2(8)(b) above to a period of total incapacity for work resulting from the relevant injury or disease, a person who is or has been unable to obtain employment shall be treated as subject to such an incapacity if he is treated as being so for the purposes of his workmen’s compensation in respect of the relevant injury or disease and in such other circumstances as may be provided by the regulations.
- (4) Any reference in paragraph 2 above or this paragraph to the amount of a person’s workmen’s compensation shall (subject to sub-paragraphs (5) to (7) below) be taken as referring to the amount, if any, of the weekly payments to which for the time being he is, or would but for the determination of his right be, entitled in respect of the relevant injury or disease so, however, that—
- (a) where in fixing the amount of those weekly payments under the provisions relating to them regard was had to any payment, allowance or benefit which he might receive during the period of his incapacity from the person liable for the compensation, and the amount is shown to have been reduced in consequence, the amount of those weekly payments shall for the purposes of this sub-paragraph be taken to be the reduced amount so fixed with the addition of the amount of the reduction; and
- (b) where the amount of those weekly payments has not been fixed under the said provisions, it shall be fixed for the purposes of this sub-paragraph without regard to any such payment, allowance or benefit.
- (5) The regulations may include provision that, in such special circumstances or cases and for such purposes as may be specified in the regulations, any reference in paragraph 2 above or this paragraph to the amount of a person’s workmen’s compensation shall be taken as referring to such amount as it may be determined in manner provided by the regulations ought reasonably and properly to have been the amount of the weekly payments referred to in sub-paragraph (4) above.
- (6) Where a person is, or has at any time after 23rd July 1951 been, entitled to payments under the enactments referred to in sub-paragraph (1)(c)(i) or (ii) above but ceased before 24th July 1951 to be entitled to any other weekly payments by way of workmen’s compensation in respect of the relevant injury or disease, the amount of his workmen’s compensation shall for the purposes of paragraph 2 above be calculated as if he had not ceased to be entitled to such other payments.
- (7) The regulations may provide for modifying the operation of sub-paragraphs (3) to (5) above in relation to a person whose workmen’s compensation is or was compensation under a contracting-out scheme in such manner as appears to the Department to be proper having regard to the provisions of the contracting-out scheme.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## Part II — Regulations Providing for Benefit for Pre-1948 Cases
##### 4
- (1) This paragraph applies to any person who is or has been at any time after 4th July 1948—
- (a) entitled in respect of any injury or disease to weekly payments by way of compensation under the Workmen’s Compensation Acts; or
- (b) entitled to payments on account of an injury pension under or by virtue of any enactment in respect of an injury received or disease contracted by him before 5th July 1948 or in respect of his retirement in consequence of such an injury or disease.
- (2) Regulations may provide—
- (a) for conferring on persons to whom this paragraph applies who as a result of the injury or disease in question are, or could for the purpose of the provisions of this Act relating to unemployability supplement and any provisions of the Administration Act, so far as they so relate, be treated as being, incapable of work and likely to remain permanently so incapable—
- (i) the like right to payments under Schedule 7 to this Act by way of unemployability supplement; and
- (ii) the like right to payments under Schedule 7 to this Act in respect of a child or adult dependant,
as if the injury or disease were one in respect of which a disablement pension were for the time being payable;
- (b) for conferring on persons to whom this paragraph applies who as a result of the injury or disease in question require constant attendance—
- (i) the like right to payments under this Act in respect of the need for constant attendance; and
- (ii) the like right to an increase for exceptionally severe disablement,
as if the injury or disease were one in respect of which a disablement pension were for the time being payable in respect of an assessment of 100 per cent.;
- (c) for applying in relation to payments under this paragraph the provisions of this Act relating to industrial injuries benefit, in so far as those provisions apply in relation to—
- (i) an unemployability supplement;
- (ii) an increase of a disablement pension in respect of a child or adult dependant; or
- (iii) an increase of a disablement pension in respect of the need for constant attendance or exceptionally severe disablement,
- (as the case may be) subject to any additions or modifications.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## Part III — Interpretation
##### 5
- (1) In this Schedule, except where the context otherwise requires—
- “*corresponding disablement pension rate*” means the weekly rate for the time being of a disablement pension in respect of an assessment of 100 per cent.;
- “*injury pension*” includes any pension or similar benefit payable in respect of a person’s employment or former employment, being a pension or benefit which would not be payable or would be payable at a less rate but for an injury or disease referable to that employment;
- “*the regulations*” has the meaning given by paragraph 2(1) above;
- “*the Supplementation Act*” means the Workmen’s Compensation (Supplementation) Act (Northern Ireland) 1966;
- “*workmen’s compensation*” means compensation under any of the Workmen’s Compensation Acts or under any contracting-out scheme duly certified under any of those Acts;
- “*the Workmen’s Compensation Acts*” means the Workmen’s Compensation Acts (Northern Ireland) 1927 to 1943, or the enactments repealed by the Workmen’s Compensation Act (Northern Ireland) 1927 or the enactments repealed by the Workmen’s Compensation Act 1906 .
- (2) For the purposes of this Schedule—
- (a) a period shall be treated as considerable if it lasts or can be expected to last for not less than 13 weeks;
- (b) a person may be treated as being, as the result of an injury or disease or as the joint result of two or more injuries or diseases, totally incapable of work and likely to remain so incapable for a considerable period notwithstanding that the disability resulting from the injury or disease or, as the case may be, from the injuries or diseases taken together is not such as to prevent him from being capable of work, if it is likely to prevent his earnings (including any remuneration or profit derived from a gainful occupation) exceeding in a year such amount as is for the time being prescribed for purposes of unemployability supplement.
- (3) For the purposes of paragraph 4 above, paragraph 4 of Schedule 3 to the 1986 Order and paragraph 1 of Schedule 7 to this Act shall be deemed not to have been enacted.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## SCHEDULE 9
@@ -7446,7 +7302,7 @@
| para. 2 | 1986 Sch. 4 para. 11A; 1988 Sch. 4 para. 15(2) |
| para. 3 | 1986 Sch. 4 para. 12 |
#### Categories of earners.
#### Outline of contributory system.
##### 4A
@@ -7888,7 +7744,7 @@
- (3) In subsection (1) above “net amount”, in relation to any councillor’s allowance to which a person is entitled, means the aggregate amount of the councillor’s allowance or allowances to which he is entitled for the week in question, reduced by the amount of any expenses incurred by him in that week in connection with his membership of the council or councils in question.
#### Earnings limits and thresholds for Class 1 contributions.
#### Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc
##### 35A
@@ -8124,7 +7980,7 @@
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Class 3A contributions: repayment
#### Class 3A contributions in return for units of additional pension
##### 45B
@@ -8510,9 +8366,9 @@
for that individual to be treated for the purposes of that Act as if that individual had been an employed earner and, accordingly, the amount had been properly paid.
#### Records of earnings and calculation of earnings factors in absence of records.
#### Incapacity benefit: reduction for councillor’s allowance.
#### Contributions credits for relevant parents and carers
#### Incapacity benefit: reduction for pension payments and PPF periodic payments.
##### 86A
@@ -8552,7 +8408,7 @@
## PART XIIZA — Statutory Paternity Pay
#### Bereavement allowance where no dependent children.
#### Widowed parent’s allowance.
##### 167ZA
@@ -8578,7 +8434,7 @@
- (5) In this section, “newborn child” includes a child stillborn after twenty-four weeks of pregnancy.
#### Category B retirement pension: general.
#### Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.
##### 167ZB
@@ -10473,13 +10329,13 @@
[^c16390121]: [S. 102](https://www.legislation.gov.uk/ukpga/1992/7/section/102) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1), [Pt. I para. 29](https://www.legislation.gov.uk/nisi/1994/1898/part/I/paragraph/29), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch.](https://www.legislation.gov.uk/nisr/1994/450/schedule)
[^c16390131]: Words in [s. 109(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2/a) substituted (5.7.1999 for specified purposes and otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/a); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390141]: Words in [s. 109(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2/b) substituted (5.7.1999 for specified purposes and otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/b); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390151]: Words in [s. 109(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2) substituted (5.7.1999 for specified purposes and otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(c)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/c); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390161]: Words in [s. 109(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2) inserted (5.7.1999 for specified purposes and otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(d)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/d); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390131]: Words in [s. 109(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2/a) substituted (5.7.1999 for specified purposes) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/a); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390141]: Words in [s. 109(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2/b) substituted (5.7.1999 for specified purposes) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/b); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390151]: Words in [s. 109(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2) substituted (5.7.1999 for specified purposes) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(c)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/c); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390161]: Words in [s. 109(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2) inserted (5.7.1999 for specified purposes) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(d)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/d); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390081]: [Pt. 5](https://www.legislation.gov.uk/ukpga/1992/7/part/5) (ss. 94-111): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161](https://www.legislation.gov.uk/ukpga/1992/8/section/161), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a)
@@ -11219,30 +11075,6 @@
[^c16406581]: Sch. 7 para. 13(10) substituted (7.10.1996) by [S.I. 1995/2705](https://www.legislation.gov.uk/uksi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/uksi/1995/2705/article/40/1), [Sch. 2 para. 19(2)](https://www.legislation.gov.uk/uksi/1995/2705/schedule/2/paragraph/19/2); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c16406601]: [1946 c. 21 (N.I.)](https://www.legislation.gov.uk/apni/1946/21).
[^c16406961]: Sch. 8 para. 2 amended (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161](https://www.legislation.gov.uk/ukpga/1992/8/section/161), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(1)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/1).
[^c16406971]: Sch. 8 para. 2 extended (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161](https://www.legislation.gov.uk/ukpga/1992/8/section/161), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 paras. 2(1)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/2/1), [3](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/3).
[^c16406981]: [1951 c. 16 (N.I.)](https://www.legislation.gov.uk/apni/1951/16).
[^c16407001]: [1917 c. 42](https://www.legislation.gov.uk/ukpga/1917/42).
[^c16407011]: [1919 c. 83](https://www.legislation.gov.uk/ukpga/1919/83).
[^c16407021]: [1940 c. 18 (N.I.)](https://www.legislation.gov.uk/apni/1940/18).
[^c16407031]: [1943 c. 13 (N.I.)](https://www.legislation.gov.uk/apni/1943/13).
[^c16407041]: [1966 c. 14 (N.I.)](https://www.legislation.gov.uk/apni/1966/14).
[^c16407051]: [1927 c. 16 (N.I.)](https://www.legislation.gov.uk/apni/1927/16).
[^c16407061]: [1906 c. 58](https://www.legislation.gov.uk/ukpga/1906/58).
[^c16406591]: [Sch. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/8) modified (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161](https://www.legislation.gov.uk/ukpga/1992/8/section/161), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(4)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/4)
[^c16407091]: Words in [Sch. 9 para. 1(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/b) substituted (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(1)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/1), [Sch. 5 para. 40(a)(i)](https://www.legislation.gov.uk/nisi/1998/1504/schedule/5/paragraph/40/a/i); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/25/article/2/c)
[^c16407101]: Words in [Sch. 9 para. 1(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/b) substituted (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(1)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/1), [Sch. 5 para. 40(a)(ii)](https://www.legislation.gov.uk/nisi/1998/1504/schedule/5/paragraph/40/a/ii); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/25/article/2/c)
@@ -12665,8 +12497,6 @@
[^key-ab1abec14cb6988f97d67b71eb79c025]: Sum in [Sch. 4B para. 13(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/13/2) modified (for the tax year beginning 6.4.2012 and subsequent tax years) by [The Social Security Pensions (Flat Rate Accrual Amount) Order (Northern Ireland) 2012 (S.R. 2012/89)](https://www.legislation.gov.uk/nisr/2012/89), [arts. 1](https://www.legislation.gov.uk/nisr/2012/89/article/1), [2](https://www.legislation.gov.uk/nisr/2012/89/article/2)
[^key-79aad3494204c62c2fe452f7942b81da]: Sum in [Sch. 8 para. 2(6)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/8/paragraph/2/6/c) substituted (9.4.2012 with effect from and including 11.4.2012) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2012 (S.R. 2012/116)](https://www.legislation.gov.uk/nisr/2012/116), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2012/116/article/1/1/c), [7](https://www.legislation.gov.uk/nisr/2012/116/article/7)
[^key-a7dd5e31445d33fcc49389ad6cc82e68]: Sum in [Sch. 7 para. 4(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/4/a) substituted (11.4.2012) by [The Social Security (Industrial Injuries) (Dependency) (Permitted Earnings Limits) Order (Northern Ireland) 2012 (S.R. 2012/118)](https://www.legislation.gov.uk/nisr/2012/118), [arts. 1](https://www.legislation.gov.uk/nisr/2012/118/article/1), [2(a)](https://www.legislation.gov.uk/nisr/2012/118/article/2/a)
[^key-1eaf316550898f411de696856abc806d]: Sums in [Sch. 7 para. 4(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/4/b) substituted (11.4.2012) by [The Social Security (Industrial Injuries) (Dependency) (Permitted Earnings Limits) Order (Northern Ireland) 2012 (S.R. 2012/118)](https://www.legislation.gov.uk/nisr/2012/118), [arts. 1](https://www.legislation.gov.uk/nisr/2012/118/article/1), [2(b)](https://www.legislation.gov.uk/nisr/2012/118/article/2/b)
@@ -12839,10 +12669,6 @@
[^key-402fc9f81f893adecdd29c5affadf57a]: Words in s. 121(1) inserted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(4)(b)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/4/b)
[^M_F_87f4d720-1039-4f92-e486-1b127043f2de]: Sch. 4 sums amended and confirmed (with effect in accordance with arts. 1(2), 6 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2015 (S.R. 2015/124)](https://www.legislation.gov.uk/nisr/2015/124), [arts. 1(1)(b)](https://www.legislation.gov.uk/nisr/2015/124/article/1/1/b), [3](https://www.legislation.gov.uk/nisr/2015/124/article/3), [Sch. 1](https://www.legislation.gov.uk/nisr/2015/124/schedule/1), so that Sch. 4 (except Pt. III para. 5) has effect as set out in Sch. 1 to that Rule
[^key-9ede996b0786ea4aa377fcfe27a137c3]: S. 80 (as saved) amended by [The Social Security Benefits Up-rating Order (Northern Ireland) 2015 (S.R. 2015/124)](https://www.legislation.gov.uk/nisr/2015/124), [arts. 1(1)(d)](https://www.legislation.gov.uk/nisr/2015/124/article/1/1/d), [7](https://www.legislation.gov.uk/nisr/2015/124/article/7)
[^key-d49ceec2433f22b756554455cf54c419]: [S. 4(1)(a)(iii)-(v)](https://www.legislation.gov.uk/ukpga/1992/7/section/4/1/a/iii) substituted (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(3)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/3); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [arts. 3(2)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/i), [4(2)(h)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/h), [5](https://www.legislation.gov.uk/nisr/2015/86/article/5) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-671aebda7f2b3463d86ce40aeebbb7ff]: Words in [s. 1(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/5) substituted (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(2)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [arts. 3(2)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/i), [4(2)(h)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/h), [5](https://www.legislation.gov.uk/nisr/2015/86/article/5) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
@@ -12933,8 +12759,6 @@
[^key-5346f6abd5317d16af9e858832f69c78]: [Sch. 5A para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5A/paragraph/2): sums amended (with effect in accordance with arts. 1(2), 6 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2015 (S.R. 2015/124)](https://www.legislation.gov.uk/nisr/2015/124), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2015/124/article/1/1/c), [4(5)](https://www.legislation.gov.uk/nisr/2015/124/article/4/5)
[^key-1a81ac7ad7d39089818a3bde88aa4c76]: Sum in Sch. 4 Pt. 3 para. 5 substituted (6.4.2015) by The Guardian’s Allowance Up-rating (Northern Ireland) Order 2015 ([S.I. 2015/440](https://www.legislation.gov.uk/uksi/2015/440)), arts. 1, 2
[^key-c160734db92ce9b6f97154ca77dc0958]: [S. 4C(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/2/d) repealed (6.4.2015) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 21(1)](https://www.legislation.gov.uk/nia/2008/1/section/21/1), [Sch. 4 para. 41(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/4/paragraph/41/2), [Sch. 6 Pt. 7](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/7); [S.R. 2012/115](https://www.legislation.gov.uk/nisr/2012/115), [art. 2(2)(a)(ii)](https://www.legislation.gov.uk/nisr/2012/115/article/2/2/a/ii)[(b)](https://www.legislation.gov.uk/nisr/2012/115/article/2/2/b)
[^key-2258f2cb7b6dd6b179b857c65c1c2d21]: [S. 4C(5)(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/5/g)[(h)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/5/h) repealed (6.4.2015) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 21(1)](https://www.legislation.gov.uk/nia/2008/1/section/21/1), [Sch. 4 para. 41(3)(b)](https://www.legislation.gov.uk/nia/2008/1/schedule/4/paragraph/41/3/b), [Sch. 6 Pt. 7](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/7); [S.R. 2012/115](https://www.legislation.gov.uk/nisr/2012/115), [art. 2(2)(a)(ii)](https://www.legislation.gov.uk/nisr/2012/115/article/2/2/a/ii)[(b)](https://www.legislation.gov.uk/nisr/2012/115/article/2/2/b)
@@ -13031,16 +12855,12 @@
[^key-95c7c476c1f47c9ccd677d916e1bbb27]: S. 48BB(1)(3) modified (6.4.2016) in accordance with [Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2015/5), [ss. 8(1)(e)](https://www.legislation.gov.uk/nia/2015/5/section/8/1/e), [9](https://www.legislation.gov.uk/nia/2015/5/section/9), [53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/5) (with [s. 8(9)(b)](https://www.legislation.gov.uk/nia/2015/5/section/8/9/b))
[^key-51699e7b0ccc1cb09030c5af7d8b6a8e]: Sums in [Sch. 4 Pt. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4/part/V) amended (6.4.2016) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2016 (S.R. 2016/92)](https://www.legislation.gov.uk/nisr/2016/92), [arts. 1(a)](https://www.legislation.gov.uk/nisr/2016/92/article/1/a), [3(c)](https://www.legislation.gov.uk/nisr/2016/92/article/3/c), [Sch.](https://www.legislation.gov.uk/nisr/2016/92/schedule)
[^key-4ad6a345cd315fd7ac1427eda1a49b7b]: Act modified (6.4.2016) by [The Social Security (Reciprocal Agreement) (Isle of Man) Order (Northern Ireland) 2016 (S.R. 2016/189)](https://www.legislation.gov.uk/nisr/2016/189), [arts. 1](https://www.legislation.gov.uk/nisr/2016/189/article/1), [2](https://www.legislation.gov.uk/nisr/2016/189/article/2)
[^key-3b4797faf857fcf208c634226ed79daf]: Act modified (6.4.2016) by [The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2016 (S.R. 2016/188)](https://www.legislation.gov.uk/nisr/2016/188), [arts. 1](https://www.legislation.gov.uk/nisr/2016/188/article/1), [2](https://www.legislation.gov.uk/nisr/2016/188/article/2), [Sch. 1](https://www.legislation.gov.uk/nisr/2016/188/schedule/1), [Sch. 2](https://www.legislation.gov.uk/nisr/2016/188/schedule/2)
[^key-e43096fbedb0eafcf5f4923feea9f6f8]: S. 36(1)(a) modified (temp.) (6.4.2016) by [The Pensions (2015 Act) (Transitional and Transitory Provisions) Order (Northern Ireland) 2016 (S.R. 2016/195)](https://www.legislation.gov.uk/nisr/2016/195), [arts. 1(1)](https://www.legislation.gov.uk/nisr/2016/195/article/1/1), [2](https://www.legislation.gov.uk/nisr/2016/195/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/nisr/2016/195/article/1/2))
[^key-08d34d2c3afd1d3019d72879bbf053f6]: [Sch. 4 Pt. 3 para. 6](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4/part/3/paragraph/6) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 53(3)](https://www.legislation.gov.uk/ukpga/2015/5/section/53/3), [Sch. 12 para. 68(a)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/12/paragraph/68/a)
[^key-c1f769f64e40ed939ccdb6ec98f0886d]: S. 9(3)(c) and preceding word omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 51](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/51)
[^M_F_e8d84aad-ec54-4c12-a5c9-0b19d5def734]: [S. 9(1A)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/1A/aa) inserted (12.2.2015) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 1(7)(11)(b)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/7/11/b)
@@ -13211,20 +13031,12 @@
[^key-35d27d24db03fb01a29bd4384db66e29]: [Sch. 5 para. 7ZA](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7ZA) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 78(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/78/3)
[^key-e168d2701397a6147002de5c0673736a]: [Sch. 4 Pt. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4/part/1): sums amended (11.4.2016) by The Social Security Benefits Up-rating [Order (Northern Ireland) 2016 (S.R. 2016/92)](https://www.legislation.gov.uk/nisr/2016/92), [arts. 1(b)](https://www.legislation.gov.uk/nisr/2016/92/article/1/b), [3(a)](https://www.legislation.gov.uk/nisr/2016/92/article/3/a), [Sch.](https://www.legislation.gov.uk/nisr/2016/92/schedule)
[^M_F_2a1a0185-c52a-4dc5-c596-054235846542]: Sum in [Sch. 4 Pt. I para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4/part/I) amended (11.4.2016) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2016 (S.R. 2016/92)](https://www.legislation.gov.uk/nisr/2016/92), [arts. 1(b)](https://www.legislation.gov.uk/nisr/2016/92/article/1/b), [3(a)](https://www.legislation.gov.uk/nisr/2016/92/article/3/a), [Sch.](https://www.legislation.gov.uk/nisr/2016/92/schedule)
[^M_F_60a65d20-8df1-4054-ef46-8372d765628c]: Sum in Sch. 4 Pt. 3 para. 7 amended (11.4.2016) by The Social Security Benefits Up-rating [Order (Northern Ireland) 2016 (S.R. 2016/92)](https://www.legislation.gov.uk/nisr/2016/92), [arts. 1(b)](https://www.legislation.gov.uk/nisr/2016/92/article/1/b), [3(b)](https://www.legislation.gov.uk/nisr/2016/92/article/3/b), [Sch.](https://www.legislation.gov.uk/nisr/2016/92/schedule)
[^key-5912be8608bd9cc2426e77f33a10e743]: Sum in [s. 44(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/4) substituted (11.4.2016) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2016 (S.R. 2016/92)](https://www.legislation.gov.uk/nisr/2016/92), [arts. 1(b)](https://www.legislation.gov.uk/nisr/2016/92/article/1/b), [4](https://www.legislation.gov.uk/nisr/2016/92/article/4)
[^key-9d7d2332dd9955126d960db992f4bdb9]: Words in [s. 64(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/64/1) substituted (2.5.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 9 para. 4(2)](https://www.legislation.gov.uk/nisi/2015/2006/schedule/9/paragraph/4/2); [S.R. 2016/215](https://www.legislation.gov.uk/nisr/2016/215), [art. 2(5)(h)(i)](https://www.legislation.gov.uk/nisr/2016/215/article/2/5/h/i)
[^key-394e540ca3e061c617e73550e3ada4e1]: [S. 64(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/64/1A) inserted (2.5.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 9 para. 4(3)](https://www.legislation.gov.uk/nisi/2015/2006/schedule/9/paragraph/4/3); [S.R. 2016/215](https://www.legislation.gov.uk/nisr/2016/215), [art. 2(5)(h)(i)](https://www.legislation.gov.uk/nisr/2016/215/article/2/5/h/i)
[^key-6f93d731222956f0ac2de5468a096f84]: [S. 95A](https://www.legislation.gov.uk/ukpga/1992/7/section/95A) inserted (1.6.2016 for specified purposes) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [72(1)](https://www.legislation.gov.uk/nisi/2015/2006/article/72/1); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 2(3)(b)](https://www.legislation.gov.uk/nisr/2016/234/article/2/3/b)
[^key-69a361d0741dff5e1f9f707f3dd07284]: [S. 70(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2) substituted (20.6.2016) by [The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228)](https://www.legislation.gov.uk/nisr/2016/228), [regs. 1](https://www.legislation.gov.uk/nisr/2016/228/regulation/1), [5(2)](https://www.legislation.gov.uk/nisr/2016/228/regulation/5/2)
[^key-2a716d34a8961b2de1aa7f458fe3744f]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (20.6.2016) by [The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228)](https://www.legislation.gov.uk/nisr/2016/228), [regs. 1](https://www.legislation.gov.uk/nisr/2016/228/regulation/1), [5(3)](https://www.legislation.gov.uk/nisr/2016/228/regulation/5/3)
@@ -13239,332 +13051,590 @@
[^key-03a72824bced84c758cc2073ddfd6d9b]: S. 11A(1)(ea) inserted (with effect in relation to relevant defeats incurred after 15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 18 para. 62](https://www.legislation.gov.uk/ukpga/2016/24/schedule/18/paragraph/62) (with [Sch. 18 para. 63](https://www.legislation.gov.uk/ukpga/2016/24/schedule/18/paragraph/63))
[^key-6f93d731222956f0ac2de5468a096f84]: [S. 95A](https://www.legislation.gov.uk/ukpga/1992/7/section/95A) inserted (1.6.2016 for specified purposes, 31.10.2016 in so far as not already in force) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [72(1)](https://www.legislation.gov.uk/nisi/2015/2006/article/72/1); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [arts. 2(3)(b)](https://www.legislation.gov.uk/nisr/2016/234/article/2/3/b), [3(2)(c)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/c)
[^key-14ef2d462c74de2d1b6422d6aaeb8da5]: [Sch. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/8) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/2); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-4c42360cdf49608bf0dcfe1bcd7855eb]: [S. 111](https://www.legislation.gov.uk/ukpga/1992/7/section/111) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/2); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-33904d9219bd96967ded2d1fabd463c6]: Words in [s. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/2) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-f7f1302b81319e229eb98d9aeb353452]: Words in [s. 94(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/94/1) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(a)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/a); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-b65e7fcf71d45f9c1763901e82fc82f8]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-c66ac56a134c561bcf5bcaadf2c18ae0]: Words in [s. 103(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/103/2/a) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(b)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/b); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-9ee57208686a9265e3c6f616f35f2b6e]: Words in [s. 108(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/108/1) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(c)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/c); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-2a8fe93c4a04af86faae9063a729d6c7]: Words in [s. 108(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/108/3) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(d)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/d); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-dd9e6a3413a1c3eba89efda989cc4fd3]: Words in [s. 109(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/5/a) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(e)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/e); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-976b923cb5710bcc722c664f7b10ac76]: Words in [s. 109(5)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/5/b) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(f)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/f); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-046beeade877f38ad931967ef91691e7]: Words in [s. 109(6)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/6/a) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(f)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/f); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-f89b36e20382677bde64cc94b44471fd]: Words in [s. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-0d076c60bd185393c7925330683afc79]: Words in [s. 133(2)(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/2/g) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-ad59ea3683092a14132f5cfea90d26b8]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-645dcd537d0033b65cdb36c15de894d0]: [Sch. 6 para. 8(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/8/1/b) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-d5f416577f44cfdaea2a074af1b5b0d5]: [Sch. 6 para. 8(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/8/2/b) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-dfcfe85171c574b2f23e25beb6652fc5]: Words in [Sch. 7 para. 20(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/20/2) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-a1e736aead32edb9610cdb5ed370eb1e]: [Sch. 7 para. 14(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/14/1A) inserted (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/uksi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/uksi/2015/2006/article/2/2), [73](https://www.legislation.gov.uk/uksi/2015/2006/article/73); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(d)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/d)
[^key-91d5243e39002a4ba0cd21f0e9b94a4c]: [S. 134(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/1/b) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [76(1)](https://www.legislation.gov.uk/nisi/2015/2006/article/76/1); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(2)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/2/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-e8590a8c9a5f104fac792b086ca000d5]: Word in [s. 134(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/1) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-a718dda10badcb74e6864598c7756cd0]: [S. 134(3)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/3) repealed (28.11.2016 in so far as relate to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-ffd0bf530a56989c54023473ecce3aae]: [S. 135](https://www.legislation.gov.uk/ukpga/1992/7/section/135) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-f1de5827c307561e71dd22bec4948cf2]: [S. 136](https://www.legislation.gov.uk/ukpga/1992/7/section/136) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-44a8d328dd445fafca28d93d02201c98]: Figure in [s. 123(1A)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1A/b) substituted (16.1.2017) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [64(1)](https://www.legislation.gov.uk/nisi/2015/2006/article/64/1); [S.R. 2016/46](https://www.legislation.gov.uk/nisr/2016/46), [art. 5(b)](https://www.legislation.gov.uk/nisr/2016/46/article/5/b)
[^M_F_9d9f2af8-db51-4d4c-a966-4ad151526256]: Sch. 4 sums amended and confirmed (with effect in accordance with arts. 1(2), 7 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2017 (S.R. 2017/56)](https://www.legislation.gov.uk/nisr/2017/56), [arts. 1(1)(b)](https://www.legislation.gov.uk/nisr/2017/56/article/1/1/b), [3](https://www.legislation.gov.uk/nisr/2017/56/article/3), [Sch. 1](https://www.legislation.gov.uk/nisr/2017/56/schedule/1), so that Sch. 4 (except Pt. III para. 5) has effect as set out in Sch. 1 to that Rule
[^M_F_e9b48db9-e22f-4a81-f0e4-91b41c95bb97]: Sum in Sch. 4 Pt. 3 para. 5 substituted (6.4.2015) by The Guardian’s Allowance Up-rating (Northern Ireland) Order 2015 ([S.I. 2015/440](https://www.legislation.gov.uk/uksi/2015/440)), arts. 1, 2
[^key-df65ad0ed9fc7d2c5d5a137109606527]: S. 80 (as saved) amended by [The Social Security Benefits Up-rating Order (Northern Ireland) 2017 (S.R. 2017/56)](https://www.legislation.gov.uk/nisr/2017/56), [arts. 1(1)(d)](https://www.legislation.gov.uk/nisr/2017/56/article/1/1/d), [8](https://www.legislation.gov.uk/nisr/2017/56/article/8/b)
#### Provisions supplemental to ss. 21 and 22.
#### State maternity allowance for employed or self-employed earner.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Widowed parent’s allowance.
#### Earnings factor credits
#### Rate of Category B retirement pension for women.
#### Certain sums to be earnings.
#### Deemed earnings factors: 2010–11 onwards
#### Category B retirement pension for women.
#### Workmen’s compensation, etc.
#### Funding of employers’ liabilities in respect of statutory maternity pay
#### Entitlement: general
#### Entitlement: prospective adopters with whom looked after children are placed
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: birth
#### Relationship with contractual remuneration
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Part XIZA: supplementary
#### Liability to make payments
#### Rate and period of pay
#### Rate and period of pay
#### Rate and period of pay
#### Crown employment—Part XIIZB
#### Special classes of person
#### Power to apply Part XIIZB to adoption cases not involving placement
#### The own occupation test.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
#### The age-related secondary percentage
#### Liability of third party provider of benefits in kind.
#### Category B retirement pension for divorcee or former civil partner
#### Child benefit.
#### Entitlement: adoption
#### Entitlement: general
#### Liability to make payments
#### Restrictions on contracting out
#### Relationship with contractual remuneration
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Liability to make payments
#### Liability to make payments
#### Relationship with benefits and other payments, etc.
#### Restrictions on contracting out
#### Crown employment—Part XIIZB
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Assembly, etc. control of regulations and orders.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
##### 132A
- (1) Subsections (2) and (3) below apply in relation to housing benefit in the case of any person who has attained the qualifying age for state pension credit.
- (2) Regulations may make provision for section 130(1) above or any provision of section 132 above not to have effect in relation to that benefit in the case of any such person.
- (3) In relation to that benefit, regulations may make provision for the determination of the income and capital of any such person, and any such regulations may include provision applying (with such modifications as the Department thinks fit)—
- (a) section 5 of the State Pension Credit Act (Northern Ireland) 2002 (provision for treating income of spouse as income of claimant, etc.); and
- (b) section 15 of that Act (determination of income and capital for purposes of state pension credit).
- (4) Regulations under subsection (3) above may also include provision—
- (a) authorising or requiring the use of any calculation or estimate of a person’s income or capital made by the Department for the purposes of the State Pension Credit Act (Northern Ireland) 2002; or
- (b) requiring that, if and so long as an assessed income period is in force under section 6 of that Act in respect of a person falling within subsection (1) above,—
- (i) the assessed amount of any element of his retirement provision shall be treated as the amount of that element for the purposes of housing benefit; and
- (ii) his income shall be taken for those purposes not to include any element of retirement provision which it is taken not to include for the purposes of state pension credit by virtue of a determination under subsection (5) of that section.
- (5) In subsection (4) above “assessed amount”, “element” and “retirement provision” have the same meaning as in the State Pension Credit Act (Northern Ireland) 2002.
- (6) The Department may by regulations make provision for the provisions of this section to apply with modifications in cases to which section 12 of the State Pension Credit Act (Northern Ireland) 2002 (polygamous marriages) applies.
#### Test of incapacity for work.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
##### 141A
- (1) If a child or qualifying young person dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child or qualifying young person for a prescribed period following that week.
- (2) If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was—
- (a) a member of a married couple or civil partnership and living with the person to whom he was married or who was his civil partner, or
- (b) a member of an unmarried couple or a cohabiting same-sex couple,
that other member of the couple or partnership shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.
- (3) If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).
- (4) Where a person is entitled to child benefit in respect of a child or qualifying young person under this section, section 77 applies with the omission of subsections (4) to (6).
- (5) In this section—
- “*civil partnership*” means two people of the same sex who are civil partners of each other and are neither— separated under a court order, norseparated in circumstances in which the separation is likely to be permanent,
- “*cohabiting same-sex couple*” means two people of the same sex who are not civil partners of each other but are living together as if they were civil partners,
- “*married couple*” means a man and a woman who are married to each other and are neither—separated under a court order, norseparated in circumstances in which the separation is likely to be permanent, and
- “*unmarried couple*” means a man and a woman who are not a married couple but are living together as husband and wife.
- (6) For the purposes of this section, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.
#### Category B retirement pension for widows and widowers.
#### Persons 65 or over.
#### Entitlement: general
#### Entitlement: general
#### Liability to make payments
#### Entitlement to additional statutory paternity pay: birth
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Entitlement
#### Entitlement
#### Entitlement: prospective adopters with whom looked after children are placed
#### Relationship with benefits and other payments, etc.
#### Part XIIZB: supplementary
#### Power to apply Part XIIZB to other cases
#### Entitlement: birth
#### Short title, commencement and extent.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
#### Special provision for married people.
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: birth
#### Relationship with contractual remuneration
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Part XIZA: supplementary
#### Liability to make payments
#### Rate and period of pay
#### Rate and period of pay
#### Rate and period of pay
#### Crown employment—Part XIIZB
#### 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
#### The own occupation test.
#### Regulations and orders - general.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
#### 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” and “qualifying young person”
#### Entitlement: adoption
#### Entitlement: general
#### Liability to make payments
#### Restrictions on contracting out
#### Relationship with contractual remuneration
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Liability to make payments
#### Liability to make payments
#### Relationship with benefits and other payments, etc.
#### Restrictions on contracting out
#### Crown employment—Part XIIZB
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Assembly, etc. control of regulations and orders.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
##### 2
Maximum increase of weekly disablement pension where constant attendance needed.
##### 2A
Long-term incapacity benefit.
##### 5
Unemployability supplement under paragraph 2 of Schedule 7.
##### 6
Increase under paragraph 3 of Schedule 7 of weekly rate of unemployability supplement.
##### 1
Disablement pension (weekly rates).
##### 3
Increase of weekly rate of disablement pension (exceptionally severe disablement).
##### 4
Maximum of aggregate of weekly benefit payable for successive accidents.
##### 7
Increase under paragraph 4 of Schedule 7 of weekly rate of disablement pension.
##### 8
Increase under paragraph 6 of Schedule 7 of weekly rate of disablement pension.
##### 1A
Short-term incapacity benefit –
##### 4A
Widowed parent’s allowance
##### 9
Maximum disablement gratuity under paragraph 9 of Schedule 7.
##### 10
Widow’s pension (weekly rates).
##### 11
Widower’s pension (weekly rate).
##### 12
Weekly rate of allowance in respect of children and qualifying young persons under paragraph 18 of Schedule 7.
1. The following abbreviations are used in this Table:—
##### 132A
- (1) Subsections (2) and (3) below apply in relation to housing benefit in the case of any person who has attained the qualifying age for state pension credit.
- (2) Regulations may make provision for section 130(1) above or any provision of section 132 above not to have effect in relation to that benefit in the case of any such person.
- (3) In relation to that benefit, regulations may make provision for the determination of the income and capital of any such person, and any such regulations may include provision applying (with such modifications as the Department thinks fit)—
- (a) section 5 of the State Pension Credit Act (Northern Ireland) 2002 (provision for treating income of spouse as income of claimant, etc.); and
- (b) section 15 of that Act (determination of income and capital for purposes of state pension credit).
- (4) Regulations under subsection (3) above may also include provision—
- (a) authorising or requiring the use of any calculation or estimate of a person’s income or capital made by the Department for the purposes of the State Pension Credit Act (Northern Ireland) 2002; or
- (b) requiring that, if and so long as an assessed income period is in force under section 6 of that Act in respect of a person falling within subsection (1) above,—
- (i) the assessed amount of any element of his retirement provision shall be treated as the amount of that element for the purposes of housing benefit; and
- (ii) his income shall be taken for those purposes not to include any element of retirement provision which it is taken not to include for the purposes of state pension credit by virtue of a determination under subsection (5) of that section.
- (5) In subsection (4) above “assessed amount”, “element” and “retirement provision” have the same meaning as in the State Pension Credit Act (Northern Ireland) 2002.
- (6) The Department may by regulations make provision for the provisions of this section to apply with modifications in cases to which section 12 of the State Pension Credit Act (Northern Ireland) 2002 (polygamous marriages) applies.
#### Test of incapacity for work.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
##### 141A
- (1) If a child or qualifying young person dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child or qualifying young person for a prescribed period following that week.
- (2) If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was—
- (a) a member of a married couple or civil partnership and living with the person to whom he was married or who was his civil partner, or
- (b) a member of an unmarried couple or a cohabiting same-sex couple,
that other member of the couple or partnership shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.
- (3) If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).
- (4) Where a person is entitled to child benefit in respect of a child or qualifying young person under this section, section 77 applies with the omission of subsections (4) to (6).
- (5) In this section—
- “*civil partnership*” means two people of the same sex who are civil partners of each other and are neither— separated under a court order, norseparated in circumstances in which the separation is likely to be permanent,
- “*cohabiting same-sex couple*” means two people of the same sex who are not civil partners of each other but are living together as if they were civil partners,
- “*married couple*” means a man and a woman who are married to each other and are neither—separated under a court order, norseparated in circumstances in which the separation is likely to be permanent, and
- “*unmarried couple*” means a man and a woman who are not a married couple but are living together as husband and wife.
- (6) For the purposes of this section, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.
#### Category B retirement pension for widows and widowers.
#### Persons 65 or over.
#### Entitlement: general
#### Liability to make payments
#### Entitlement to additional statutory paternity pay: 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.
##### 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:—
#### Special provision for surviving spouses.
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: birth
#### Crown employment—Part XIIZA
#### Restrictions on contracting out
#### Special classes of person
#### Special classes of person
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Regulations and orders - general.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
### Choice between increase of pension and lump sum where pensioner’s entitlement is deferred
##### A1
- (1) Where a person’s entitlement to a Category A or Category B retirement pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 1 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 3A (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 1 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 3A.
- (4) Where the Category A or Category B retirement pension includes any increase under paragraphs 5 to 6A, no election under sub-paragraph (1) applies to so much of the pension as consists of that increase (an entitlement to an increase of pension in respect of such an increase after a period of deferment being conferred either by paragraphs 1 and 2 or by paragraph 2A).
##### 2A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred,
- (b) the pension includes an increase under paragraphs 5 to 6A, and
- (c) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The rate of the person’s Category A or Category B retirement pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under sub-paragraph (3).
- (3) For each complete incremental period in the person’s period of deferment, the amount of the increment shall be 1/5th per cent. of the weekly rate of the increase to which the person would have been entitled under paragraphs 5 to 6A for the period if his entitlement to the Category A or Category B retirement pension had not been deferred.
### Lump sum where pensioner’s entitlement is deferred
##### 3A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred, and
- (b) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The person is entitled to an amount calculated in accordance with paragraph 3B (a “lump sum”).
### Calculation of lump sum
##### 3B
- (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.
- (2) In this paragraph—
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within the period of deferment.
- (3) The accrued amount for an accrual period for a person is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the Category A or Category B retirement pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations under paragraph 7C(2).$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the lump sum, the amount of Category A or Category B retirement pension to which the person would have been entitled for an accrual period—
- (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but
- (b) does not include—
- (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule,
- (ii) any graduated retirement benefit, or
- (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.
- (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
### Choice between increase of pension and lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
##### 3C
- (1) Subject to paragraph 8, this paragraph applies where—
- (a) a widow, widower or surviving civil partner (“W”) is entitled to a Category A or Category B retirement pension,
- (b) W was married to or was the civil partner of the other party to the marriage or civil partnership (“S”) when S died,
- (c) S’s entitlement to a Category A or Category B retirement pension was deferred when S died, and
- (d) S’s entitlement had been deferred throughout the period of 12 months ending with the day before S’s death.
- (2) W shall within the prescribed period elect in the prescribed manner either—
- (a) that paragraph 4 (entitlement to increase of pension) is to apply in relation to S’s period of deferment, or
- (b) that paragraph 7A (entitlement to lump sum) is to apply in relation to S’s period of deferment.
- (3) If no election under sub-paragraph (2) is made within the period prescribed under that sub-paragraph, W is to be treated as having made an election under sub-paragraph (2)(b).
- (4) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (2) (including one that the person is treated by sub-paragraph (3) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (2)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 4 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 7A.
- (5) The making of an election under sub-paragraph (2)(b) does not affect the application of paragraphs 5 to 6A (which relate to an increase in pension where the pensioner’s deceased spouse or civil partner had deferred an entitlement to a guaranteed minimum pension).
### Entitlement to lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
##### 7A
- (1) This paragraph applies where a person to whom paragraph 3C applies (“W”) has made (or is treated as having made) an election under paragraph 3C(2)(b).
- (2) W is entitled to an amount calculated in accordance with paragraph 7B (a “widowed person’s or surviving civil partner's lump sum”).
### Calculation of widowed person’s or surviving civil partner's lump sum
##### 7B
- (1) The widowed person’s or surviving civil partner's lump sum is the accrued amount for the last accrual period beginning during the period which—
- (a) began at the beginning of S’s period of deferment, and
- (b) ended on the day before S’s death.
- (2) In this paragraph—
- “S” means the other party to the marriage or civil partnership;
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within S’s period of deferment.
- (3) The accrued amount for an accrual period for W is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period mentioned in sub-paragraph (1), zero);P is—the basic pension, andhalf of the additional pension,to which S would have been entitled for the accrual period if his entitlement had not been deferred during the period mentioned in sub-paragraph (1);R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations made under paragraph 7C(2).$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the widowed person’s or surviving civil partner's lump sum, the amount of Category A or Category B retirement pension to which S would have been entitled for an accrual period—
- (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but
- (b) does not include—
- (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule ... ,
- (ii) any graduated retirement benefit, or
- (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.
- (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
- (7) In any case where—
- (a) there is a period between the death of S and the date on which W becomes entitled to a Category A or Category B retirement pension, and
- (b) one or more orders have come into force under section 132 of the Administration Act during that period,
the amount of the lump sum shall be increased in accordance with that order or those orders.
### Supplementary
##### 7C
- (1) Any lump sum calculated under paragraph 3B or 7B must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
- (2) Where the Secretary of State makes regulations prescribing a percentage rate for the purposes of paragraphs 3B and 7B of Schedule 5 to the Great Britain Contributions and Benefits Act, the Department may make corresponding regulations for Northern Ireland.
## SCHEDULE 5A
### Choice between pension increase and lump sum where entitlement to shared additional pension is deferred
##### 1
- (1) Where a person’s entitlement to a shared additional pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 2 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 4 (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 2 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 4.
### Increase of pension where entitlement deferred
##### 2
Maximum increase of weekly disablement pension where constant attendance needed.
##### 2A
Long-term incapacity benefit.
- (1) This paragraph applies where a person’s entitlement to a shared additional pension is deferred and either—
- (a) the period of deferment is less than 12 months, or
- (b) the person has made an election under paragraph 1(1)(a) in relation to the period of deferment.
- (2) The rate of the person’s shared additional pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under paragraph 3, but only if that amount is enough to increase the rate of the pension by at least 1 per cent.
### Calculation of increment
##### 3
- (1) A person is entitled to an increment under this paragraph for each complete incremental period in his period of deferment.
- (2) The amount of the increment for an incremental period shall be 1/5th per cent. of the weekly rate of the shared additional pension to which the person would have been entitled for the period if his entitlement had not been deferred.
- (3) Amounts under sub-paragraph (2) shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
- (4) Where an amount under sub-paragraph (2) would, apart from this sub-paragraph, be a sum less than 1/2p, the amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act or the Administration Act.
- (5) In this paragraph “incremental period” means any period of six days which are treated by regulations as days of increment for the purposes of this paragraph in relation to the person and pension in question.
- (6) Where one or more orders have come into force under section 132 of the Administration Act during the period of deferment, the rate for any incremental period shall be determined as if the order or orders had come into force before the beginning of the period of deferment.
- (7) The sums which are the increases in the rates of shared additional pension under this paragraph are subject to alteration by order made by the Department under section 132 of the Administration Act.
### Lump sum where entitlement to shared additional pension is deferred
##### 4
- (1) This paragraph applies where—
- (a) a person’s entitlement to a shared additional pension is deferred, and
- (b) the person has made (or is treated as having made) an election under paragraph 1(1)(b) in relation to the period of deferment.
- (2) The person is entitled to an amount calculated in accordance with paragraph 5 (a “lump sum”).
### Calculation of lump sum
##### 5
Unemployability supplement under paragraph 2 of Schedule 7.
##### 6
Increase under paragraph 3 of Schedule 7 of weekly rate of unemployability supplement.
##### 1
Disablement pension (weekly rates).
##### 3
Increase of weekly rate of disablement pension (exceptionally severe disablement).
##### 4
Maximum of aggregate of weekly benefit payable for successive accidents.
##### 7
Increase under paragraph 4 of Schedule 7 of weekly rate of disablement pension.
##### 8
Increase under paragraph 6 of Schedule 7 of weekly rate of disablement pension.
##### 1A
Short-term incapacity benefit –
##### 4A
Widowed parent’s allowance
##### 9
Maximum disablement gratuity under paragraph 9 of Schedule 7.
##### 10
Widow’s pension (weekly rates).
##### 11
Widower’s pension (weekly rate).
##### 12
Weekly rate of allowance in respect of children and qualifying young persons under paragraph 18 of Schedule 7.
1. The following abbreviations are used in this Table:—
##### 7BZA
- (1) The Inland Revenue may by regulations provide for Class 1, Class 1A, Class 1B or Class 2 contributions to which regulations under paragraph 7B apply to be recovered in a similar manner to income tax.
- (2) Regulations under sub-paragraph (1) may apply or extend with or without modification in relation to such contributions any of the provisions of the Income Tax Acts or of PAYE regulations.
- (3) Any reference to contributions in this paragraph shall be construed as including a reference to any interest or penalty payable, in respect of contributions, by virtue of regulations under paragraph (e) or (h) of paragraph 7B(2).
1. The following abbreviations are used in this Table:—
### Choice between increase of pension and lump sum where pensioner’s entitlement is deferred
##### A1
- (1) Where a person’s entitlement to a Category A or Category B retirement pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 1 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 3A (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 1 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 3A.
- (4) Where the Category A or Category B retirement pension includes any increase under paragraphs 5 to 6A, no election under sub-paragraph (1) applies to so much of the pension as consists of that increase (an entitlement to an increase of pension in respect of such an increase after a period of deferment being conferred either by paragraphs 1 and 2 or by paragraph 2A).
##### 2A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred,
- (b) the pension includes an increase under paragraphs 5 to 6A, and
- (c) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The rate of the person’s Category A or Category B retirement pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under sub-paragraph (3).
- (3) For each complete incremental period in the person’s period of deferment, the amount of the increment shall be 1/5th per cent. of the weekly rate of the increase to which the person would have been entitled under paragraphs 5 to 6A for the period if his entitlement to the Category A or Category B retirement pension had not been deferred.
### Lump sum where pensioner’s entitlement is deferred
##### 3A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred, and
- (b) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The person is entitled to an amount calculated in accordance with paragraph 3B (a “lump sum”).
### Calculation of lump sum
##### 3B
- (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.
- (2) In this paragraph—
@@ -13575,7 +13645,7 @@
- (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—
@@ -13583,208 +13653,6 @@
- (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.
@@ -13995,7 +13863,7 @@
- “*enactment*” includes an instrument made under an Act.
#### Persons 65 or over.
#### Mobility component for certain persons eligible for invalid carriages.
#### Entitlement: adoption
@@ -15611,9 +15479,9 @@
#### Special classes of person
#### The own occupation test.
#### Assembly, etc. control of regulations and orders.
#### Test of incapacity for work.
#### Regulations and orders - general.
##### 7ZA
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