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
Changes on 2020-01-13
@@ -4,7 +4,7 @@
### Preliminary
#### “Child” and “qualifying young person”
#### Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.
##### 1
@@ -1059,11 +1059,9 @@
- (4) A widowed mother’s allowance shall not be payable—
- (a) for any period falling before the day on which the widow’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(l) of the Administration Act; ...
- (b) for any period during which she and a man to whom she is not married are living together as husband and wife; or
- (c) for any period during which she and a woman who is not her civil partner are living together as if they were civil partners.
- (a) for any period falling before the day on which the widow’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(l) of the Administration Act; or
- (b) for any period during which she, and a person who is neither her spouse nor her civil partner, are living together as if spouses of each other.
#### Widow’s pension
@@ -1083,11 +1081,9 @@
- (a) for any period falling before the day on which the widow’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(l) of the Administration Act;
- (b) for any period for which she is entitled to a widowed mother’s allowance; ...
- (c) for any period during which she and a man to whom she is not married are living together as husband and wife; or
- (d) for any period during which she and a woman who is not her civil partner are living together as if they were civil partners.
- (b) for any period for which she is entitled to a widowed mother’s allowance; or
- (c) for any period during which she, and a person who is neither her spouse nor her civil partner, are living together as if spouses of each other.
- (4) In the case of a widow whose late husband died before 11th April 1988 and who either—
@@ -1423,13 +1419,13 @@
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39(1) or 39C(1) ... above or section ... 48B(2) below in a case where the deceased spouse died under pensionable age or by virtue of section 39C(1) above or section ... 48B(2) below in a case where the deceased civil partner died under pensionable age, the following definition shall be substituted for the definition of “*N*” in section 45(4)(b) above—
- (2) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39(1) or 39C(1) ... above or section ... 48B(2) below in a case where the deceased spouse died under pensionable age or by virtue of section 39C(1) above or section ... 48B(2) below in a case where the deceased civil partner died under pensionable age or by virtue of section 39C(1) above in a case where the deceased cohabiting partner died under pensionable age, the following definition shall be substituted for the definition of “*N*” in section 45(4)(b) above—
.
- (3) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 48BB below in a case where the deceased spouse or civil partner died under pensionable age, the following definition shall be substituted for the definition of “N” in section 45(4)(b) above—
- (4) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39C(1) above in a case where the deceased spouse or civil partner died under pensionable age, section 45 above has effect subject to the following additional modifications—
- (4) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39C(1) above in a case where the deceased spouse, civil partner or cohabiting partner died under pensionable age, section 45 above has effect subject to the following additional modifications—
- (a) the omission of subsection (2)(d), and
@@ -1481,6 +1477,20 @@
- (4) In this section, “*relevant relationship*” means a marriage or civil partnership.
- (5) For the purposes of this section, a civil partnership is not to be treated as having terminated—
- (a) by reason of its having been—
- (i) converted into a marriage under section 9 of the Marriage (Same Sex Couples) Act 2013;
- (ii) changed into a marriage under the Marriage (Scotland) Act 1977;
- (iii) changed into a marriage in accordance with provision made under section 10 of the Marriage and Civil Partnership (Scotland) Act 2014; or
- (iv) changed into a marriage under Part 5 of the Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014; or
- (b) by reason of a marriage which has been treated in Northern Ireland as a civil partnership ceasing to be so treated with effect from 13 January 2020.
#### Category B retirement pension for women
##### 49
@@ -1559,15 +1569,19 @@
##### 51
- (1) A man (the pensioner) whose wife died while they were married is entitled to a Category B retirement pension if—
- (1) A person (the pensioner) whose spouse died while they were married is entitled to a Category B retirement pension if—
- (a) they were both over pensionable age at the time of the death,
- (b) the pensioner attained pensionable age before 6 April 2010, and
- (c) the wife satisfied the relevant contribution condition.
- (2) But subsection (1) does not confer a right to a Category B retirement pension on a man whose wife died before 6 April 1979.
- (c) the spouse satisfied the relevant contribution condition.
- (2) But subsection (1) does not confer a right to a Category B retirement pension on —
- (a) a woman whose husband has died, or
- (b) a man whose wife died before 6 April 1979.
- (3) In subsection (1)(c) “*the relevant contribution condition*” means—
@@ -1593,7 +1607,9 @@
- (7) But in the case of—
- (a) a man whose wife dies after 5 October 2002, or
- (a) a man whose wife dies after 5 October 2002,
- (aa) a surviving party to a marriage of a same sex couple, or
- (b) a surviving civil partner,
@@ -1611,6 +1627,8 @@
- (11) Where this subsection applies, the amount determined in accordance with this section as the weekly rate of the additional pension payable to the pensioner shall be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date when the spouse or civil partner reached pensionable age until the spouse’s or civil partner’s death, that weekly rate would have increased during that period by virtue of orders under section 132 of the Administration Act (annual up-rating of benefits).
- (12) Section 51ZA contains special rules for cases involving changes in gender.
#### Special provision for surviving spouses
##### 52
@@ -1865,12 +1883,36 @@
- (ac) for extending section 36 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to civil partners and their late civil partners who attain pensionable age before 6th April 2010 and for that section (except subsection (5)) so to apply as it applies to men and their late wives;
- (ad) for extending section 36 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to—
- (i) men and their late husbands, and
- (ii) women and their late wives,
and for that section (except subsection (5)) so to apply as it applies to women and their late husbands;
- (ae) for extending section 36 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to—
- (i) men and their late husbands, and
- (ii) women and their late wives,
who attained pensionable age before 6th April 2010 and for that section (except subsection (5)) so to apply as it applies to men and their late wives;
- (b) for extending section 36 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to men and their late wives and for that section (except subsection (5) so to apply as it applies to women and their late husbands;
- (c) for amending that section in order to make provisions corresponding to those of paragraphs 3C, 4(1) and (1A) and 7A to 7C of Schedule 5 to this Act enabling a widowed person or surviving civil partner to elect to receive a lump sum, rather than an increase in the weekly rate of retirement pension, in respect of the graduated retirement benefit of his or her deceased spouse or civil partner.
- (2) This section is without prejudice to any power to modify those sections conferred by Schedule 3 to the Consequential Provisions Act.
- (3) In relevant gender change cases, women and their late wives are to be treated for the purposes of sections 35 and 36 of the National Insurance Act (Northern Ireland) 1966 in the same way as women and their late husbands.
- (4) For that purpose “relevant gender change case”, in relation to a woman (“the pensioner”) and her late wife, means a case where—
- (a) the late wife was, at the time of her death, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and
- (b) the marriage of the pensioner and her late wife subsisted before the time when the certificate was issued.
## Part III — Non-Contributory Benefits
#### Descriptions of non-contributory benefits
@@ -2399,7 +2441,7 @@
- (iii) for reducing the rate of an allowance in cases where the person in prison contributes to the cost of providing for the child or qualifying young person.
- (9) Where a husband and wife are residing together and, apart from this subsection, they would each be entitled to a guardian’s allowance in respect of the same child or qualifying young person, only the wife shall be entitled, but payment may be made either to her or to him unless she elects in the prescribed manner that payment is not to be made to him.
- (9) Where a man and woman are married to, or civil partners of, each other and are residing together, and, apart from this subsection, they would each be entitled to a guardian’s allowance in respect of the same child or qualifying young person, only the woman shall be entitled, but payment may be made either to her or to him unless she elects in the prescribed manner that payment is not to be made to him.
- (10) Subject to subsection (11) below, no person shall be entitled to a guardian’s allowance in respect of a child or qualifying young person of which he or she is the parent.
@@ -3289,7 +3331,7 @@
- “*working life*” has the meaning given by paragraph 5(8) of Schedule 3 to this Act.
- (1A) For the purposes of Parts 1 to 5 and this Part of this Act, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.
- (1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) Regulations made by the Treasury with the concurrence of the Department may make provision modifying the meaning of “*employment*” for the purposes of any provision of Parts I to V and this Part of this Act.
@@ -3579,7 +3621,7 @@
- “*child*” means a person under the age of 16;
- “*couple*” means— a man and woman who are married to each other and are members of the same household;a man and woman who are not married to each other but are living together as husband and wife otherwise than in prescribed circumstances;two people of the same sex who are civil partners of each other and are members of the same household; ortwo people of the same sex who are not civil partners of each other but are living together as if they were civil partners otherwise than in prescribed circumstances;
- “couple” means—two people who are married to, or civil partners of, each other and are members of the same household, ortwo people who are not married to, or civil partners of, each other but are living together as if spouses of each other otherwise than in prescribed circumstances;
- “*dwelling*” means any residential accommodation, whether or not consisting of the whole or part of a building and whether or not comprising separate and self-contained premises;
@@ -3605,7 +3647,7 @@
- “*war pension scheme*” means a scheme under which war pensions (as defined in section 25(4) of the Social Security Act 1989) are provided.
- (1A) For the purposes of this Part, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.
- (1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) Regulations may make provision for the purposes of this Part of this Act—
@@ -5333,7 +5375,7 @@
- (b) a Category A retirement pension (other than one in relation to which paragraph 5A applies);
- (c) a Category B retirement pension in the cases provided for by any of sections 48A to 51.
- (c) a Category B retirement pension in the cases provided for by any of sections 48A to 51ZA.
- (2) The first condition is that—
@@ -5545,15 +5587,29 @@
- (2) The amount is—
- (a) where W is a widow, an amount equal to the sum of the amounts set out in paragraph 5A(2) or (3) below (as the case may be), ...
- (b) where W is a widower, an amount equal to the sum of the amounts set out in paragraph 6(2), (3) or (4) below (as the case may be), and
- (c) where W is a surviving civil partner, an amount equal to the sum of the amounts set out in paragraph 6A(2) below.
- (a) where W is a woman—
- (i) whose deceased spouse was a man, or
- (ii) who falls within paragraph 7(3) below,
an amount equal to the sum of the amounts set out in paragraph 5A(2) or (3) below (as the case may be), ...
- (b) where W is a man whose deceased spouse was a woman, an amount equal to the sum of the amounts set out in paragraph 6(2), (3) or (4) below (as the case may be), and
- (c) where W is—
- (i) a woman who does not fall within paragraph 7(3) below and whose deceased spouse was a woman,
- (ii) a man whose deceased spouse was a man, or
- (iii) a surviving civil partner,
an amount equal to the sum of the amounts set out in paragraph 6A(2) below.
##### 6
- (1) This paragraph applies where W (referred to in paragraph 5 above) is a widower.
- (1) This paragraph applies where W (referred to in paragraph 5 above) is a man whose deceased spouse was a woman.
- (2) Where the wife dies before 6th April 1989, the amounts referred to in paragraph 5(2)(b) above are the following—
@@ -5595,6 +5651,12 @@
- (b) where the amount so calculated would, apart from this sub-paragraph, be a sum less than 1/2p, that amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act or the Administration Act.
- (3) For the purposes of paragraphs 5, 5A and 6A above, a woman falls within this sub-paragraph if—
- (a) she was married to another woman who, at the time of her death, was a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and
- (b) that marriage subsisted before the time when that certificate was issued.
### Married couples and civil partners
##### 8
@@ -5789,11 +5851,9 @@
- (a) a beneficiary is one of two persons who are—
- (i) spouses or civil partners residing together,
- (ii) a man and woman who are not married to each other but are living together as if they were husband and wife, or
- (iii) two people of the same sex who are not civil partners of each other but are living together as if they were civil partners, and
- (i) spouses or civil partners residing together, or
- (ii) two people who are not married to, or civil partners of, each other but are living together as if spouses of each other, and
- (b) the other person had earnings in any week,
@@ -6141,7 +6201,7 @@
- (2) In the case of a widow, death benefit shall be a pension commencing from the death of the deceased and payable, at the weekly rate for the time being applicable under paragraph 16 below for life or until she remarries or forms a civil partnership.
- (3) A pension under this paragraph shall not be payable for any period during which the beneficiary is living as husband and wife with a man not her husband or is living together with a person of the same sex as if they were civil partners.
- (3) A pension under this paragraph shall not be payable for any period during which the beneficiary is neither married, nor a party to a civil partnership, but is living together with another person as if they were spouses of each other.
- (4) In this paragraph—
@@ -6343,11 +6403,11 @@
Subject to paragraph 1 above, as between a person entitled for any week by virtue of paragraph (a) of subsection (1) of section 139 above and a person entitled by virtue of paragraph (b) of that subsection the former shall be entitled.
### Husband and wife
### Opposite-sex spouses or civil partners
##### 3
Subject to paragraphs 1 and 2 above, as between a husband and wife residing together the wife shall be entitled.
Subject to paragraphs 1 and 2 above, as between a man and woman who are married to, or civil partners of, each other and are residing together, the woman shall be entitled.
### Parents
@@ -6355,7 +6415,7 @@
- (1) Subject to paragraphs 1 to 3 above, as between a person who is and one who is not a parent of the child or qualifying young person the parent shall be entitled.
- (2) Subject as aforesaid, as between two persons residing together who are parents of the child or qualifying young person but not husband and wife, the mother shall be entitled.
- (2) Subject as aforesaid, as between two persons residing together who are parents of the child or qualifying young person but do not fall within paragraph 3, the mother shall be entitled.
### Other cases
@@ -7256,7 +7316,7 @@
| para. 2 | 1986 Sch. 4 para. 11A; 1988 Sch. 4 para. 15(2) |
| para. 3 | 1986 Sch. 4 para. 12 |
#### Outline of contributory system.
#### Categories of earners.
##### 4A
@@ -7698,7 +7758,7 @@
- (3) In subsection (1) above “net amount”, in relation to any councillor’s allowance to which a person is entitled, means the aggregate amount of the councillor’s allowance or allowances to which he is entitled for the week in question, reduced by the amount of any expenses incurred by him in that week in connection with his membership of the council or councils in question.
#### Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc
#### Earnings limits and thresholds for Class 1 contributions.
##### 35A
@@ -7746,57 +7806,95 @@
- (1) This section applies where—
- (a) a person's spouse or civil partner has died before the day on which section 29 of the Pensions Act (Northern Ireland) 2015 comes into operation (but see subsection (1A)),
- (b) the person has not married or formed a civil partnership after the death but before that day, and
- (a) a person's spouse, civil partner or cohabiting partner has died before the day on which section 29 of the Pensions Act (Northern Ireland) 2015 comes into operation (but see subsection (1A)),
- (b) the person has not married or formed a civil partnership or a cohabiting partnership after the death but before that day, and
- (c) the person is under pensionable age on that day.
- (1A) This section does not apply in cases where a woman's husband has died before 9 April 2001.
- (2) The surviving spouse or civil partner shall be entitled to a widowed parent’s allowance at the rate determined in accordance with section 39C below if the deceased spouse or civil partner satisfied the contribution conditions for a widowed parent’s allowance specified in Schedule 3, Part I, paragraph 5 and—
- (a) the surviving spouse or civil partner is entitled to child benefit in respect of a child or qualifying young person falling within subsection (3) below; ...
- (b) the surviving spouse is a woman who either—
- (i) is pregnant by her late husband, or
- (ii) if she and he were residing together immediately before the time of his death, is pregnant in circumstances falling within section 37(1)(c) above; or
- (c) the surviving civil partner is a woman who—
- (i) was residing together with the deceased civil partner immediately before the time of the death, and
- (2) The surviving spouse, civil partner or cohabiting partner shall be entitled to a widowed parent’s allowance at the rate determined in accordance with section 39C below if the deceased spouse, civil partner or cohabiting partner satisfied the contribution conditions for a widowed parent’s allowance specified in Schedule 3, Part I, paragraph 5 and—
- (a) the surviving spouse, civil partner or cohabiting partner is entitled to child benefit in respect of a child or qualifying young person falling within subsection (3) below; ...
- (b) the surviving spouse or cohabiting partner is a woman who either—
- (i) is pregnant by her late husband or the deceased cohabiting partner, or
- (ii) if she and he were residing together immediately before the time of his death, is pregnant in circumstances falling within section 37(1)(c) above (which is to be read as if the references to her late husband included a reference to the deceased cohabiting partner); or
- (c) the surviving civil partner or cohabiting partner is a woman who—
- (i) was residing together with the deceased civil partner or cohabiting partner immediately before the time of the death, and
- (ii) is pregnant as the result of being artificially inseminated before that time with the semen of some person, or as a result of the placing in her before that time of an embryo, of an egg in the process of fertilisation, or of sperm and eggs.
- (3) A child or qualifying young person falls within this subsection if ... the child or qualifying young person is either—
- (a) a son or daughter of the surviving spouse or civil partner and the deceased spouse or civil partner; or
- (b) a child or qualifying young person in respect of whom the deceased spouse or civil partner was immediately before his or her death entitled to child benefit; or
- (c) if the surviving spouse or civil partner and the deceased spouse or civil partner were residing together immediately before his or her death, a child or qualifying young person in respect of whom the surviving spouse or civil partner was then entitled to child benefit.
- (4) The surviving spouse shall not be entitled to the allowance for any period after she or he remarries or forms a civil partnership, but, subject to that, the surviving spouse shall continue to be entitled to it for any period throughout which she or he—
- (a) a son or daughter of the surviving spouse, civil partner or cohabiting partner and the deceased spouse, civil partner or cohabiting partner; or
- (b) a child or qualifying young person in respect of whom the deceased spouse, civil partner or cohabiting partner was immediately before his or her death entitled to child benefit; or
- (c) if the surviving spouse, civil partner or cohabiting partner and the deceased spouse or civil partner were residing together immediately before his or her death, a child or qualifying young person in respect of whom the surviving spouse, civil partner or cohabiting partner was then entitled to child benefit.
- (3A) Only one person is entitled to a widowed parent’s allowance in respect of one death.
- (3B) Where, apart from subsection (3A), more than one person would be so entitled, entitlement is to be determined in accordance with subsections (3C) and (3D).
- (3C) Where only one of those persons is a member of the same household as the deceased, that person is entitled.
- (3D) Where there is more than one person who is a member of the same household as the deceased and would (apart from subsection (3A)) be entitled—
- (a) if one of those persons is the deceased’s spouse or civil partner and is pregnant or entitled to child benefit in accordance with subsection (2), that person is entitled;
- (b) if there is no spouse or civil partner entitled under paragraph (a), the deceased’s cohabiting partner who is pregnant or entitled to child benefit in accordance with subsection (2) is entitled (but this is subject to paragraphs (c) and (d));
- (c) if there is more than one cohabiting partner within paragraph (b), the cohabiting partner who has been a member of the same household as the deceased for longest is entitled;
- (d) if there is more than one cohabiting partner within paragraph (b) and each partner has been a member of the same household as the deceased for the same length of time, the Department must determine who is entitled.
- (4) The surviving spouse shall not be entitled to the allowance for any period after she or he remarries or forms a civil partnership or a cohabiting partnership, but, subject to that, the surviving spouse shall continue to be entitled to it for any period throughout which she or he—
- (a) satisfies the requirements of subsection (2)(a) or (b) above; and
- (b) is under pensionable age.
- (4A) The surviving civil partner shall not be entitled to the allowance for any period after she or he forms a subsequent civil partnership or marries, but, subject to that, the surviving civil partner shall continue to be entitled to it for any period throughout which she or he—
- (4A) The surviving civil partner shall not be entitled to the allowance for any period after she or he forms a subsequent civil partnership or a cohabiting partnership or marries, but, subject to that, the surviving civil partner shall continue to be entitled to it for any period throughout which she or he—
- (a) satisfies the requirements of subsection (2)(a) or (b) above; and
- (b) is under pensionable age.
- (4B) The surviving cohabiting partner shall not be entitled to the allowance for any period after she or he forms a subsequent cohabiting partnership or a civil partnership or marries, but, subject to that, the surviving cohabiting partner shall continue to be entitled to it for any period throughout which she or he—
- (a) satisfies the requirements of subsection (2)(a), (b) or (c) above; and
- (b) is under pensionable age.
- (5) A widowed parent’s allowance shall not be payable—
- (a) for any period falling before the day on which the surviving spouse’s or civil partner's entitlement is to be regarded as commencing by virtue of section 5(1)(l) of the Administration Act; ...
- (b) for any period during which the surviving spouse or civil partner and a person of the opposite sex to whom she or he is not married are living together as husband and wife; or
- (c) for any period during which the surviving spouse or civil partner and a person of the same sex who is not his or her civil partner are living together as if they were civil partners.
- (a) for any period falling before the day on which the surviving spouse’s, civil partner’s or cohabiting partner’s entitlement is to be regarded as commencing by virtue of section 5(1)(l) of the Administration Act; or
- (b) for any period during which—
- (i) the surviving spouse or civil partner, and
- (ii) a person who is neither the spouse, nor the civil partner, of the surviving spouse or civil partner,,
are living together as if spouses of each other.
- (6) For the purposes of this section, the Department may by regulations prescribe—
- (a) circumstances in which the fact that two persons are married to each other, or are civil partners or cohabiting partners of each other, is to be disregarded;
- (b) circumstances in which two persons are to be treated as if they were married to each other or were civil partners or cohabiting partners of each other (or as marrying or forming a civil partnership or a cohabiting partnership);
- (c) circumstances in which people are to be treated as being, or as not being, members of the same household.
- (7) For the purposes of this section and section 39C, two persons are cohabiting partners if they are not married to, or civil partners of, each other but are living together as if they were married or in a civil partnership (and “cohabiting partnership” is to be read accordingly).
- (8) The Department must issue a statement of its policy with respect to making determinations under subsection (3D)(d).
##### 39B
@@ -7812,11 +7910,11 @@
- (3) In the application of sections 44 to 45AA and Schedules 4A and 4B below by virtue of subsection (1) above—
- (a) where the deceased spouse or civil partner was over pensionable age at his or her death, references in those provisions to the pensioner shall be taken as references to the deceased spouse or civil partner, and
- (b) where the deceased spouse or civil partner was under pensionable age at his or her death, references in those provisions to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the deceased spouse or civil partner and the tax year in which he or she died.
- (4) Where a widowed parent’s allowance is payable to a person whose spouse or civil partner dies after 5th October 2002, the additional pension falling to be calculated under sections 44 to 45AA and Schedules 4A and 4B below by virtue of subsection (1) above shall be one half of the amount which it would be apart from this subsection.
- (a) where the deceased spouse, civil partner or cohabiting partner was over pensionable age at his or her death, references in those provisions to the pensioner shall be taken as references to the deceased spouse, civil partner or cohabiting partner, and
- (b) where the deceased spouse, civil partner or cohabiting partner was under pensionable age at his or her death, references in those provisions to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the deceased spouse, civil partner or cohabiting partner and the tax year in which he or she died.
- (4) Where a widowed parent’s allowance is payable to a person whose spouse, civil partner or cohabiting partner dies after 5th October 2002, the additional pension falling to be calculated under sections 44 to 45AA and Schedules 4A and 4B below by virtue of subsection (1) above shall be one half of the amount which it would be apart from this subsection.
- (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
@@ -7902,7 +8000,7 @@
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Class 3A contributions in return for units of additional pension
#### Class 3A contributions: repayment
##### 45B
@@ -7956,6 +8054,8 @@
- (2) But subsection (1) does not confer a right to a Category B retirement pension on a man whose spouse was born before 6 April 1950.
- (2A) And subsection (1) does not confer a right to a Category B retirement pension on a woman whose wife was born before 6 April 1950.
- (3) A person who is a civil partner is entitled to a Category B retirement pension by virtue of the contributions of his or her civil partner (“the contributing civil partner”) if—
- (a) the person attained pensionable age before 6 April 2016, and
@@ -7982,8 +8082,24 @@
- (b) in any other case, the condition in paragraph 5A of Schedule 3.
- (6A) For the purposes of subsection (5)(b), a person is not to be treated as having ceased to be in a civil partnership—
- (a) by reason of its having been—
- (i) converted into a marriage under section 9 of the Marriage (Same Sex Couples) Act 2013;
- (ii) changed into a marriage under the Marriage (Scotland) Act 1977;
- (iii) changed into a marriage in accordance with provision made under section 10 of the Marriage and Civil Partnership (Scotland) Act 2014; or
- (iv) changed into a marriage under Part 5 of the Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014; or
- (b) by reason of a marriage which has been treated in Northern Ireland as a civil partnership ceasing to be so treated with effect from 13 January 2020.
- (7) For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the spouse or contributing civil partner for the tax year beginning with 6 April 2016 or any later tax year.
- (8) Section 51ZA contains special rules for cases involving changes in gender.
##### 48B
- (1) A person (“*the pensioner*”) whose spouse died while they were married is entitled to a Category B retirement pension by virtue of the contributions of his or her spouse if—
@@ -7998,6 +8114,8 @@
- (1ZA) But subsection (1) does not confer a right to a Category B retirement pension on a man who attained pensionable age before 6 April 2010.
- (1ZAA) And subsection (1) does not confer a right to a Category B retirement pension on a woman who attained pensionable age before 6 April 2010 if the spouse was a woman.
- (1ZB) In subsection (1)(b) “*the relevant contribution condition*” means—
- (a) in a case where the spouse—
@@ -8074,6 +8192,8 @@
- (10) Where this subsection applies, the amount determined in accordance with subsection (2) as the weekly rate of the additional pension payable to the pensioner shall be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date when the spouse or civil partner reached pensionable age until the spouse’s or civil partner’s death, that weekly rate would have increased during that period by virtue of orders under section 132 of the Administration Act (annual uprating of benefits).
- (11) Section 51ZA contains special rules for cases involving changes in gender.
##### 48BB
- (1) Subsection (2) below applies where a person (“the pensioner”) who attained pensionable age before 6 April 2016—
@@ -8288,9 +8408,9 @@
for that individual to be treated for the purposes of that Act as if that individual had been an employed earner and, accordingly, the amount had been properly paid.
#### Contributions credits for relevant parents and carers
#### Incapacity benefit: reduction for pension payments and PPF periodic payments.
#### Records of earnings and calculation of earnings factors in absence of records.
#### Incapacity benefit: reduction for councillor’s allowance.
##### 86A
@@ -8356,7 +8476,7 @@
- (5) In this section, “newborn child” includes a child stillborn after twenty-four weeks of pregnancy.
#### Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.
#### Category B retirement pension for widows and widowers.
##### 167ZB
@@ -8424,7 +8544,7 @@
shall be calculated or estimated for the purposes of section 167ZA or 167ZB above in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of his earnings.
#### Rate of statutory maternity pay
#### Workmen’s compensation, etc.
##### 167ZD
@@ -8434,7 +8554,7 @@
- (3) The Department may, with the concurrence of the Board, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory paternity pay is to be a liability of the Board.
#### Entitlement: birth
#### Funding of employers’ liabilities in respect of statutory maternity pay
##### 167ZE
@@ -8528,43 +8648,317 @@
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Liability to make payments
##### 167ZH
The provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
#### Rate and period of pay
##### 167ZI
- (1) The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part of this Act in such manner as the Department thinks proper in its application to any person who is, has been or is to be—
- (a) employed on board any ship, vessel, hovercraft or aircraft;
- (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances; or
- (c) in prescribed employment in connection with continental shelf operations.
- (2) Regulations under subsection (1) above may, in particular, provide—
- (a) for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;
- (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;
- (c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in Northern Ireland;
- (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
- (3) In this section “continental shelf operations” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain offshore activities) were omitted would nevertheless fall within subsection (2) of that section.
#### Entitlement to additional statutory paternity pay: adoption
##### 167ZJ
- (1) In this Part of this Act—
- “the Board” means the Commissioners of Inland Revenue;
- “the Department” means the Department for Employment and Learning;
- “employer”, in relation to a person who is an employee, means a person who—under section 6 above is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; orwould be liable to pay such contributions but for—the condition in section 6(1)(b); orthe employee being under the age of 16;
- “modifications” includes additions, omissions and amendments, and related expressions are to be read accordingly;
- “prescribed” means prescribed by regulations.
- (2) In this Part of this Act, “employee” means a person who is—
- (a) gainfully employed in Northern Ireland either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ...
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) Regulations may provide—
- (a) for cases where a person who falls within the definition in subsection (2) above is not to be treated as an employee for the purposes of this Part of this Act; and
- (b) for cases where a person who would not otherwise be an employee for the purposes of this Part of this Act is to be treated as an employee for those purposes.
- (4) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed—
- (a) two or more employers are to be treated as one;
- (b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.
- (5) In this Part of this Act, except section 167ZE, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
- (6) For the purposes of this Part of this Act, a person’s normal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question.
- (7) For the purposes of subsection (6) above, “earnings” and “relevant period” shall have the meanings given to them by regulations.
- (8) In such cases as may be prescribed, a person’s normal weekly earnings shall be calculated in accordance with regulations.
- (9) Where in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or such provisions of this Part of this Act as may be prescribed.
- (10) Regulations under subsection (9) above may prescribe—
- (a) the conditions that must be satisfied if a person is to be entitled to make such an election;
- (b) the manner in which, and the time within which, such an election is to be made;
- (c) the persons to whom, and the manner in which, notice of such an election is to be given;
- (d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;
- (e) the time for which such an election is to have effect;
- (f) which one of the person’s employers under two or more contracts is to be regarded for the purposes of statutory paternity pay as his employer under the contract.
- (11) The powers under subsections (9) and (10) above are without prejudice to any other power to make regulations under this Part of this Act.
- (12) In this Part of this Act “regulations” means regulations made by the Department and in relation to any such regulations sections 171 and 172 below have effect as if references to the Department were references to the Department for Employment and Learning.
- (13) Regulations under any of subsections (4) to (10) above must be made with the concurrence of the Board.
#### Special classes of person
##### 167ZK
- (1) The Department may by regulations provide for this Part of this Act to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.
- (2) The Department may by regulations provide for this Part to have effect in relation to cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order, with such modifications as may be prescribed.
## PART XIIZB — STATUTORY ADOPTION PAY
#### Power to apply Part XlIZA to adoption cases not involving placement
##### 167ZL
- (1) Where a person who is, or has been, an employee satisfies the conditions in subsection (2), he shall be entitled in accordance with the following provisions of this Part of this Act to payments to be known as “statutory adoption pay”.
- (2) The conditions are—
- (a) that he is a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom;
- (b) that he has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the relevant week;
- (c) that he has ceased to work for the employer;
- (d) that his normal weekly earnings for the period of 8 weeks ending with the relevant week are not less than the lower earnings limit in force under section 5(1)(a) above at the end of the relevant week; and
- (e) that he has elected to receive statutory adoption pay.
- (3) The references in subsection (2)(b) and (d) above to the relevant week are to the week in which the person is notified that he has been matched with the child for the purposes of adoption.
- (4) A person may not elect to receive statutory adoption pay if—
- (a) he has elected in accordance with section 167ZB above to receive statutory paternity pay; or
- (b) where the child is, or is expected to be, placed for adoption with him as a member of a couple and the other member of the couple is a person to whom the conditions in subsection (2) above apply, that other member of the couple has elected to receive statutory adoption pay.
- (4A) In subsection (4)(b) “couple” has the same meaning as in the Adoption (Northern Ireland) Order 1987 (see Article 2(6) to (8) of that Order).
- (5) A person’s entitlement to statutory adoption pay shall not be affected by the placement, or expected placement, for adoption of more than one child as part of the same arrangement.
- (6) A person shall be entitled to payments of statutory adoption pay only if—
- (a) he gives the person who will be liable to pay it notice of the date from which he expects the liability to pay him statutory adoption pay to begin; and
- (b) the notice is given at least 28 days before that date or, if that is not reasonably practicable, as soon as is reasonably practicable.
- (7) The notice shall be in writing if the person who is liable to pay the statutory adoption pay so requests.
- (8) The Department may by regulations—
- (a) provide that subsection (2)(b), (c) or (d) above shall have effect subject to prescribed modifications in such cases as may be prescribed;
- (b) provide that subsection (6) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed;
- (c) impose requirements about evidence of entitlement;
- (d) specify in what circumstances employment is to be treated as continuous for the purposes of this section;
- (e) provide that a person is to be treated for the purposes of this section as being employed for a continuous period of at least 26 weeks where—
- (i) he has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and
- (ii) those contracts were not continuous;
- (f) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of this section;
- (g) provide that—
- (i) the amount of a person’s earnings for any period, or
- (ii) the amount of his earnings to be treated as comprised in any payment made to him or for his benefit,
shall be calculated or estimated for the purposes of this section in, such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of his earnings;
- (h) make provision about elections for statutory adoption pay.
#### Entitlement
##### 167ZM
- (1) The liability to make payments of statutory adoption pay is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in section 167ZL(2)(b) above.
- (2) Regulations shall make provision as to a former employer’s liability to pay statutory adoption pay to a person in any case where the former employee’s contract of service with him has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory adoption pay.
- (3) The Department may, with the concurrence of the Board, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory adoption pay is to be a liability of the Board.
#### Power to apply Part XlIZA to other cases
##### 167ZN
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) Statutory adoption pay shall be payable, subject to the provisions of this Part of this Act, in respect of each week during a prescribed period (“the adoption pay period”) of a duration not exceeding 52 weeks.
- (2A) Regulations may provide for the duration of the adoption pay period as it applies to a person (“A”) to be reduced, subject to prescribed restrictions and conditions.
- (2B) Regulations under subsection (2A) are to secure that the reduced period ends at a time—
- (a) after a prescribed part of the adoption pay period has expired; and
- (b) when at least a prescribed part of the adoption pay period remains unexpired.
- (2C) Regulations under subsection (2A) may, in particular, prescribe restrictions and conditions relating to—
- (a) the end of A's entitlement to adoption leave;
- (b) the doing of work by A;
- (c) the taking of prescribed steps by A or another person as regards leave under Article 107G of the Employment Rights Order in respect of the child;
- (d) the taking of prescribed steps by A or another person as regards statutory shared parental pay in respect of the child.
- (2D) Regulations may provide for a reduction in the duration of the adoption pay period as it applies to a person to be revoked, or to be treated as revoked, subject to prescribed restrictions and conditions.
- (2E) Statutory adoption pay shall be payable to a person—
- (a) at the earnings-related rate, in respect of the first 6 weeks in respect of which it is payable; and
- (b) at whichever is the lower of the earnings-related rate and such weekly rate as may be prescribed, in respect of the remaining portion of the adoption pay period.
- (2F) The earnings-related rate is a weekly rate equivalent to 90 per cent of a person's normal weekly earnings for the period of 8 weeks ending with the week in which the person is notified that the person has been matched with a child for the purposes of adoption.
- (2G) The weekly rate prescribed under subsection (2E)(b) shall not be less than the weekly rate of statutory sick pay for the time being specified in section 153(1) or, if two or more such rates are for the time being so specified, the higher or highest of those rates.
- (3) Except in such cases as may be prescribed, a person shall not be liable to pay statutory adoption pay to another in respect of any week during any part of which the other works under a contract of service with him.
- (4) It is immaterial for the purposes of subsection (3) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the adoption pay period or a contract of service which did not so exist.
- (5) Except in such cases as may be prescribed statutory adoption pay shall not be payable to a person in respect of any week during any part of which he works for any employer who is not liable to pay him statutory adoption pay.
- (6) The Department may by regulations specify circumstances in which there is to be no liability to pay statutory adoption pay in respect of a week.
- (6A) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of statutory adoption pay, the amount payable by way of statutory adoption pay for any day shall be taken as one seventh of the weekly rate.
- (7) In subsections (2) and (2E) above, “week” means any period of seven days.
- (8) In subsections (3), (5) and (6) above, “week” means a period of seven days beginning with the day of the week on which the adoption pay period begins.
- (9) Where statutory adoption pay is payable to a person by virtue of section 167ZLA(1) to (3), this section has effect as if the reference in subsection (2F) to the week in which the person is notified that he has been matched with a child for the purposes of adoption were such reference as may be prescribed.
#### Entitlement
##### 167ZO
- (1) Any agreement shall be void to the extent that it purports—
- (a) to exclude, limit or otherwise modify any provision of this Part of this Act; or
- (b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by his employer or former employer under this Part of this Act.
- (2) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory adoption pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (1)(a) above if the employer—
- (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period; or
- (b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.
#### Rate and period of pay
##### 167ZP
- (1) Except as may be prescribed, a day which falls within the adoption pay period shall not be treated as a day of incapacity for work for the purposes of determining, for this Act, whether it forms part of a period of incapacity for work for the purposes of incapacity benefit.
- (2) Regulations may provide that in prescribed circumstances a day which falls within the adoption pay period shall be treated as a day of incapacity for work for the purposes of determining entitlement to the higher rate of short-term incapacity benefit or to long-term incapacity benefit.
- (3) Regulations may provide that an amount equal to a person’s statutory adoption pay for a period shall be deducted from any such benefit in respect of the same period and a person shall be entitled to such benefit only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.
- (4) Subject to subsections (5) and (6) below, any entitlement to statutory adoption pay shall not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).
- (5) Subject to subsection (6) below—
- (a) any contractual remuneration paid to a person by an employer of his in respect of a week in the adoption pay period shall go) towards discharging any liability of that employer to pay statutory adoption pay to him in respect of that week; and
- (b) any statutory adoption pay paid by an employer to a person who is an employee of his in respect of a week in the adoption pay period shall go towards discharging any liability of that employer to pay contractual remuneration to him in respect of that week.
- (6) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (4) and (5) above.
- (7) In subsection (5) above, “week” means a period of seven days beginning with the day of the week on which the adoption pay period begins.
#### Crown employment—Part XIIZB
##### 167ZQ
The provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
#### Rate and period of pay
##### 167ZR
- (1) The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part of this Act in such manner as the Department thinks proper in its application to any person who is, has been or is to be—
- (a) employed on board any ship, vessel, hovercraft or aircraft;
- (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances; or
- (c) in prescribed employment in connection with continental shelf operations.
- (2) Regulations under subsection (1) above may, in particular, provide—
- (a) for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;
- (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;
- (c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in Northern Ireland;
- (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
- (3) In this section “continental shelf operations” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain offshore activities) were omitted would nevertheless fall within subsection (2) of that section.
#### Restrictions on contracting out
##### 167ZH
The provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
#### Rate and period of pay
##### 167ZI
- (1) The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part of this Act in such manner as the Department thinks proper in its application to any person who is, has been or is to be—
- (a) employed on board any ship, vessel, hovercraft or aircraft;
- (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances; or
- (c) in prescribed employment in connection with continental shelf operations.
- (2) Regulations under subsection (1) above may, in particular, provide—
- (a) for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;
- (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;
- (c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in Northern Ireland;
- (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
- (3) In this section “continental shelf operations” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain offshore activities) were omitted would nevertheless fall within subsection (2) of that section.
#### Entitlement to additional statutory paternity pay: adoption
##### 167ZJ
- (1) In this Part of this Act—
- “the Board” means the Commissioners of Inland Revenue;
##### 167ZS
- (1) In this part of this Act—
- “adoption pay period” has the meaning given by section 167ZN(2) above;
- “the Board” means the Commissioners of Inland Revenue
- “the Department” means the Department for Employment and Learning;
@@ -8576,7 +8970,7 @@
- (2) In this Part of this Act, “employee” means a person who is—
- (a) gainfully employed in Northern Ireland either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ...
- (a) gainfully employed in Northern Ireland either under a contract of service, or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ...
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
@@ -8592,9 +8986,9 @@
- (b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.
- (5) In this Part of this Act, except section 167ZE, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
- (6) For the purposes of this Part of this Act, a person’s normal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question.
- (5) In this Part of this Act, except sections 167ZN and 167ZP, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
- (6) For the purposes of this Part of this Act, a person’s nominal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question.
- (7) For the purposes of subsection (6) above, “earnings” and “relevant period” shall have the meanings given to them by regulations.
@@ -8614,292 +9008,20 @@
- (e) the time for which such an election is to have effect;
- (f) which one of the person’s employers under two or more contracts is to be regarded for the purposes of statutory paternity pay as his employer under the contract.
- (f) which one of the person’s employers under two or more contracts is to be regarded for the purposes of statutory adoption pay as his employer under the contract.
- (11) The powers under subsections (9) and (10) above are without prejudice to any other power to make regulations under this Part of this Act.
- (12) In this Part of this Act “regulations” means regulations made by the Department and in relation to any such regulations sections 171 and 172 below have effect as if references to the Department were references to the Department for Employment and Learning.
- (12) In this Part of this Act, except section 167ZP(1) to (3), “regulations” means regulations made by the Department; and in relation to any such regulations sections 171 and 172 below have effect as if references to the Department were references to the Department for Employment and Learning.
- (13) Regulations under any of subsections (4) to (10) above must be made with the concurrence of the Board.
#### Special classes of person
##### 167ZK
#### Part XIIZB: supplementary
##### 167ZT
- (1) The Department may by regulations provide for this Part of this Act to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.
- (2) The Department may by regulations provide for this Part to have effect in relation to cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order, with such modifications as may be prescribed.
## PART XIIZB — STATUTORY ADOPTION PAY
#### Power to apply Part XlIZA to adoption cases not involving placement
##### 167ZL
- (1) Where a person who is, or has been, an employee satisfies the conditions in subsection (2), he shall be entitled in accordance with the following provisions of this Part of this Act to payments to be known as “statutory adoption pay”.
- (2) The conditions are—
- (a) that he is a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom;
- (b) that he has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the relevant week;
- (c) that he has ceased to work for the employer;
- (d) that his normal weekly earnings for the period of 8 weeks ending with the relevant week are not less than the lower earnings limit in force under section 5(1)(a) above at the end of the relevant week; and
- (e) that he has elected to receive statutory adoption pay.
- (3) The references in subsection (2)(b) and (d) above to the relevant week are to the week in which the person is notified that he has been matched with the child for the purposes of adoption.
- (4) A person may not elect to receive statutory adoption pay if—
- (a) he has elected in accordance with section 167ZB above to receive statutory paternity pay; or
- (b) where the child is, or is expected to be, placed for adoption with him as a member of a married couple or civil partnership and his spouse or civil partner is a person to whom the conditions in subsection (2) above apply, his spouse or civil partner has elected to receive statutory adoption pay.
- (5) A person’s entitlement to statutory adoption pay shall not be affected by the placement, or expected placement, for adoption of more than one child as part of the same arrangement.
- (6) A person shall be entitled to payments of statutory adoption pay only if—
- (a) he gives the person who will be liable to pay it notice of the date from which he expects the liability to pay him statutory adoption pay to begin; and
- (b) the notice is given at least 28 days before that date or, if that is not reasonably practicable, as soon as is reasonably practicable.
- (7) The notice shall be in writing if the person who is liable to pay the statutory adoption pay so requests.
- (8) The Department may by regulations—
- (a) provide that subsection (2)(b), (c) or (d) above shall have effect subject to prescribed modifications in such cases as may be prescribed;
- (b) provide that subsection (6) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed;
- (c) impose requirements about evidence of entitlement;
- (d) specify in what circumstances employment is to be treated as continuous for the purposes of this section;
- (e) provide that a person is to be treated for the purposes of this section as being employed for a continuous period of at least 26 weeks where—
- (i) he has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and
- (ii) those contracts were not continuous;
- (f) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of this section;
- (g) provide that—
- (i) the amount of a person’s earnings for any period, or
- (ii) the amount of his earnings to be treated as comprised in any payment made to him or for his benefit,
shall be calculated or estimated for the purposes of this section in, such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of his earnings;
- (h) make provision about elections for statutory adoption pay.
#### Entitlement
##### 167ZM
- (1) The liability to make payments of statutory adoption pay is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in section 167ZL(2)(b) above.
- (2) Regulations shall make provision as to a former employer’s liability to pay statutory adoption pay to a person in any case where the former employee’s contract of service with him has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory adoption pay.
- (3) The Department may, with the concurrence of the Board, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory adoption pay is to be a liability of the Board.
#### Power to apply Part XlIZA to other cases
##### 167ZN
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) Statutory adoption pay shall be payable, subject to the provisions of this Part of this Act, in respect of each week during a prescribed period (“the adoption pay period”) of a duration not exceeding 52 weeks.
- (2A) Regulations may provide for the duration of the adoption pay period as it applies to a person (“A”) to be reduced, subject to prescribed restrictions and conditions.
- (2B) Regulations under subsection (2A) are to secure that the reduced period ends at a time—
- (a) after a prescribed part of the adoption pay period has expired; and
- (b) when at least a prescribed part of the adoption pay period remains unexpired.
- (2C) Regulations under subsection (2A) may, in particular, prescribe restrictions and conditions relating to—
- (a) the end of A's entitlement to adoption leave;
- (b) the doing of work by A;
- (c) the taking of prescribed steps by A or another person as regards leave under Article 107G of the Employment Rights Order in respect of the child;
- (d) the taking of prescribed steps by A or another person as regards statutory shared parental pay in respect of the child.
- (2D) Regulations may provide for a reduction in the duration of the adoption pay period as it applies to a person to be revoked, or to be treated as revoked, subject to prescribed restrictions and conditions.
- (2E) Statutory adoption pay shall be payable to a person—
- (a) at the earnings-related rate, in respect of the first 6 weeks in respect of which it is payable; and
- (b) at whichever is the lower of the earnings-related rate and such weekly rate as may be prescribed, in respect of the remaining portion of the adoption pay period.
- (2F) The earnings-related rate is a weekly rate equivalent to 90 per cent of a person's normal weekly earnings for the period of 8 weeks ending with the week in which the person is notified that the person has been matched with a child for the purposes of adoption.
- (2G) The weekly rate prescribed under subsection (2E)(b) shall not be less than the weekly rate of statutory sick pay for the time being specified in section 153(1) or, if two or more such rates are for the time being so specified, the higher or highest of those rates.
- (3) Except in such cases as may be prescribed, a person shall not be liable to pay statutory adoption pay to another in respect of any week during any part of which the other works under a contract of service with him.
- (4) It is immaterial for the purposes of subsection (3) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the adoption pay period or a contract of service which did not so exist.
- (5) Except in such cases as may be prescribed statutory adoption pay shall not be payable to a person in respect of any week during any part of which he works for any employer who is not liable to pay him statutory adoption pay.
- (6) The Department may by regulations specify circumstances in which there is to be no liability to pay statutory adoption pay in respect of a week.
- (6A) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of statutory adoption pay, the amount payable by way of statutory adoption pay for any day shall be taken as one seventh of the weekly rate.
- (7) In subsections (2) and (2E) above, “week” means any period of seven days.
- (8) In subsections (3), (5) and (6) above, “week” means a period of seven days beginning with the day of the week on which the adoption pay period begins.
- (9) Where statutory adoption pay is payable to a person by virtue of section 167ZLA(1) to (3), this section has effect as if the reference in subsection (2F) to the week in which the person is notified that he has been matched with a child for the purposes of adoption were such reference as may be prescribed.
#### Liability to make payments
##### 167ZO
- (1) Any agreement shall be void to the extent that it purports—
- (a) to exclude, limit or otherwise modify any provision of this Part of this Act; or
- (b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by his employer or former employer under this Part of this Act.
- (2) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory adoption pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (1)(a) above if the employer—
- (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period; or
- (b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.
#### Rate and period of pay
##### 167ZP
- (1) Except as may be prescribed, a day which falls within the adoption pay period shall not be treated as a day of incapacity for work for the purposes of determining, for this Act, whether it forms part of a period of incapacity for work for the purposes of incapacity benefit.
- (2) Regulations may provide that in prescribed circumstances a day which falls within the adoption pay period shall be treated as a day of incapacity for work for the purposes of determining entitlement to the higher rate of short-term incapacity benefit or to long-term incapacity benefit.
- (3) Regulations may provide that an amount equal to a person’s statutory adoption pay for a period shall be deducted from any such benefit in respect of the same period and a person shall be entitled to such benefit only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.
- (4) Subject to subsections (5) and (6) below, any entitlement to statutory adoption pay shall not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).
- (5) Subject to subsection (6) below—
- (a) any contractual remuneration paid to a person by an employer of his in respect of a week in the adoption pay period shall go) towards discharging any liability of that employer to pay statutory adoption pay to him in respect of that week; and
- (b) any statutory adoption pay paid by an employer to a person who is an employee of his in respect of a week in the adoption pay period shall go towards discharging any liability of that employer to pay contractual remuneration to him in respect of that week.
- (6) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (4) and (5) above.
- (7) In subsection (5) above, “week” means a period of seven days beginning with the day of the week on which the adoption pay period begins.
#### Crown employment—Part XIIZB
##### 167ZQ
The provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
#### Crown employment—Part XIIZB
##### 167ZR
- (1) The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part of this Act in such manner as the Department thinks proper in its application to any person who is, has been or is to be—
- (a) employed on board any ship, vessel, hovercraft or aircraft;
- (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances; or
- (c) in prescribed employment in connection with continental shelf operations.
- (2) Regulations under subsection (1) above may, in particular, provide—
- (a) for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;
- (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;
- (c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in Northern Ireland;
- (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
- (3) In this section “continental shelf operations” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain offshore activities) were omitted would nevertheless fall within subsection (2) of that section.
#### Relationship with benefits and other payments, etc.
##### 167ZS
- (1) In this part of this Act—
- “adoption pay period” has the meaning given by section 167ZN(2) above;
- “the Board” means the Commissioners of Inland Revenue
- “the Department” means the Department for Employment and Learning;
- “employer”, in relation to a person who is an employee, means a person who—under section 6 above is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; orwould be liable to pay such contributions but for—the condition in section 6(1)(b); orthe employee being under the age of 16;
- “modifications” includes additions, omissions and amendments, and related expressions are to be read accordingly;
- “prescribed” means prescribed by regulations.
- (2) In this Part of this Act, “employee” means a person who is—
- (a) gainfully employed in Northern Ireland either under a contract of service, or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ...
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) Regulations may provide—
- (a) for cases where a person who falls within the definition in subsection (2) above is not to be treated as an employee for the purposes of this Part of this Act; and
- (b) for cases where a person who would not otherwise be an employee for the purposes of this Part of this Act is to be treated as an employee for those purposes.
- (4) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed—
- (a) two or more employers are to be treated as one;
- (b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.
- (5) In this Part of this Act, except sections 167ZN and 167ZP, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
- (6) For the purposes of this Part of this Act, a person’s nominal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question.
- (7) For the purposes of subsection (6) above, “earnings” and “relevant period” shall have the meanings given to them by regulations.
- (8) In such cases as may be prescribed, a person’s normal weekly earnings shall be calculated in accordance with regulations.
- (9) Where in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or such provisions of this Part of this Act as may be prescribed.
- (10) Regulations under subsection (9) above may prescribe—
- (a) the conditions that must be satisfied if a person is to be entitled to make such an election;
- (b) the manner in which, and the time within which, such an election is to be made;
- (c) the persons to whom, and the manner in which, notice of such an election is to be given;
- (d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;
- (e) the time for which such an election is to have effect;
- (f) which one of the person’s employers under two or more contracts is to be regarded for the purposes of statutory adoption pay as his employer under the contract.
- (11) The powers under subsections (9) and (10) above are without prejudice to any other power to make regulations under this Part of this Act.
- (12) In this Part of this Act, except section 167ZP(1) to (3), “regulations” means regulations made by the Department; and in relation to any such regulations sections 171 and 172 below have effect as if references to the Department were references to the Department for Employment and Learning.
- (13) Regulations under any of subsections (4) to (10) above must be made with the concurrence of the Board.
#### Part XIIZB: supplementary
##### 167ZT
- (1) The Department may by regulations provide for this Part of this Act to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.
- (2) The Department may by regulations provide for this Part to have effect, with such modifications as may be prescribed, in relation to—
- (a) cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order,
@@ -9354,15 +9476,15 @@
- (d) the resulting amount is the amount referred to in section 45(2)(c) above, except that if the resulting amount is a negative one the amount so referred to is nil.
- (2) For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section ... 39C(1) ... or 48B(2) above, in a case where the deceased spouse died under pensionable age, or by virtue of section 39C(1) ... or 48B(2) above, in a case where the deceased civil partner died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years).
- (2) For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section ... 39C(1) ... or 48B(2) above, in a case where the deceased spouse died under pensionable age, or by virtue of section 39C(1) above, in a case where the deceased cohabiting partner died under pensionable age or by virtue of section 39C(1) ... or 48B(2) above, in a case where the deceased civil partner died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years).
- (3) The first alternative number is the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences.
- (4) The second alternative number is the number of tax years in the period—
- (a) beginning with the tax year in which the deceased spouse or civil partner attained the age of 16 or, if later, 1978-79; and
- (b) ending immediately before the tax year in which the deceased spouse or civil partner would have attained pensionable age if he had notdied earlier.
- (a) beginning with the tax year in which the deceased spouse, civil partner or cohabiting partner attained the age of 16 or, if later, 1978-79; and
- (b) ending immediately before the tax year in which the deceased spouse, civil partner or cohabiting partner would have attained pensionable age if he had notdied earlier.
- (5) For the purpose of applying sub-paragraph (1) above in the determination of the rate of any additional pension by virtue of section 48BB(5) above, in a case where the deceased spouse or civil partner died under pensionable age, the divisor used for the purposes of sub-paragraph (1)(c) above shall be whichever is the smaller of the alternative numbers referred to below (instead of the number of relevant years).
@@ -9585,21 +9707,25 @@
##### 5A
- (1) This paragraph applies where W (referred to in paragraph 5 above) is a widow.
- (2) Where the husband dies before 6th October 2002, the amounts referred to in paragraph 5(2)(a) above are the following—
- (1) This paragraph applies where W (referred to in paragraph 5 above) is a woman—
- (a) whose deceased spouse was a man, or
- (b) who falls within paragraph 7(3) below.
- (2) Where the spouse dies before 6th October 2002, the amounts referred to in paragraph 5(2)(a) above are the following—
- (a) an amount equal to one-half of the increase mentioned in paragraph 5(1)(b) above,
- (b) the appropriate amount, and
- (c) an amount equal to any increase to which the husband had been entitled under paragraph 5 above.
- (3) Where the husband dies after 5th October 2002, the amounts referred to in paragraph 5(2)(a) above are the following—
- (c) an amount equal to any increase to which the spouse had been entitled under paragraph 5 above.
- (3) Where the spouse dies after 5th October 2002, the amounts referred to in paragraph 5(2)(a) above are the following—
- (a) one-half of the appropriate amount ... , and
- (b) one-half of any increase to which the husband had been entitled under paragraph 5 above.
- (b) one-half of any increase to which the spouse had been entitled under paragraph 5 above.
##### 1A
@@ -11031,6 +11157,8 @@
[^key-0028382b2726e4585096266c7c5c564f]: Words in [s. 167ZA(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZA/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(8)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/8/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-00402d2b8d72a37044564e1b9cbb944a]: Words in [s. 77(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/9) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(12)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/12/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-004e2bfcc1778aecd01760069eb9900b]: Words in [s. 22(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/5) inserted (1.7.2008 for specified purposes, 27.10.2008 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(3)(b)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/3/b); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/c), [Sch. Pt. 1](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/1)
[^key-009d3d0ca6b14de07e1ce19d6e628378]: Words in [Sch. 1 para. 3(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/3) substituted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2004/3/section/2/2), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(b)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/b)
@@ -11107,8 +11235,6 @@
[^key-0b85c926a5969b67bbf6a856e71e6f89]: Words in [s. 39C(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/3) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 77(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/77/3)
[^key-0b8e184e1c89afc23cc3eb13f1fec5b4]: Words in Sch. 4A para. 1(4)(b) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-0bcd9e12b1a125713a67b219cd998e37]: Words in Sch. 5 para. 2(3) substituted (with effect in relation to incremental periods beginning on or after 6.4.2005) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(3)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/3) (with [Sch. 2 para. 6(5)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/5) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-0c108ec581c123416e65e8c44c4f83c5]: Words in [s. 52(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/1) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 84](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/84); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
@@ -11127,8 +11253,6 @@
[^key-0d84afca4025822bd48340a803eb3f1b]: [Ss. 4B](https://www.legislation.gov.uk/ukpga/1992/7/section/4B), [4C](https://www.legislation.gov.uk/ukpga/1992/7/section/4C) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 2(1)](https://www.legislation.gov.uk/ukpga/2006/10/section/2/1), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-0e17e5f5af1aadf930967ec6e890ca85]: Word in [s. 37(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/4/a) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b)[(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/d), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-0e9443d463d60bceaff1f010a7c49da8]: Words in [s. 10ZB(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZB/2/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 197(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/197/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-0eacfa8c0c16f604111e54b54be6410d]: Words in [s. 141A(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/2/a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 101(2)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/101/2/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
@@ -11179,8 +11303,6 @@
[^key-132e8d328aa207d8203f6f05c11d5cd9]: Sum in [s. 153(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/153/1) substituted (27.9.2019) by [The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2019 (S.R. 2019/188)](https://www.legislation.gov.uk/nisr/2019/188), [arts. 1](https://www.legislation.gov.uk/nisr/2019/188/article/1), [8](https://www.legislation.gov.uk/nisr/2019/188/article/8)
[^key-1347bc24b675b8bdd3679e396a5e3a52]: Words in [s. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 99(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/99/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-13f22be4ba2436d6e8b986cc66fc1a80]: [S. 39(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/3) repealed (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 3(b)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/3/b), [Sch. 6 Pt. 4](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/4)
[^key-148c6f4baa54a69807f55837603ee7b1]: Word in [s. 55A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/4) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/4)
@@ -11265,14 +11387,14 @@
[^key-1f0c61522f99adaf0ca359eb75f8977d]: Word in [s. 123(1)(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/g) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 96](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/96); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-1f4b24a1d0f0209f5090fed237c22f15]: Words in Sch. 4A para. 1(4)(a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-2035fee3a9e7902877bbe9bd7edd8db7]: [S. 84](https://www.legislation.gov.uk/ukpga/1992/7/section/84) repealed (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(1)(b)](https://www.legislation.gov.uk/nia/2008/1/section/4/1/b), [Sch. 6 Pt. 2](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/2) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-20908e3d28816b53a1e4280778aaf5d3]: Words in s. 10ZB(2) substituted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(3)(b)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/3/b)
[^key-20e5c6323251aeeddfdcf0687f4b0a5c]: Words in [s. 43(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/3) substituted (17.2.2005) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [arts. 1(3)](https://www.legislation.gov.uk/nisi/2005/255/article/1/3), [272(b)](https://www.legislation.gov.uk/nisi/2005/255/article/272/b)
[^key-213aea6603d19af45253737d23c1bb71]: Words in [Sch. 5 para. 5A(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5A/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-2140b344fba1464cfed2e11394f4b2fb]: Words in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 2(2)(a)](https://www.legislation.gov.uk/ukpga/2006/10/section/2/2/a), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-215a3d6da570098601e5f1878c7bf08b]: Words in [s. 160(10)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/160/10/b) substituted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 4](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/4); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
@@ -11327,8 +11449,6 @@
[^key-26fe400e3315d03449340d8287463499]: [Ss. 167ZEA-167ZEE](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZEA) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 7](https://www.legislation.gov.uk/nia/2015/1/section/7), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-27300e31d64ee36ce6560f04dc7519f7]: Words in [s. 167ZL(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZL/4/b) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 103(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/103/b); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-27694aaa36c5d956f7e85942b12b118d]: Words in [s. 44(6)(za)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/6/za) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 10(2)(a)](https://www.legislation.gov.uk/nia/2008/1/section/10/2/a)
[^key-280e1968275d88cb70d21f494f33dfbe]: Words in [s. 4C(5)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/5/b) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 49](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/49)
@@ -11337,6 +11457,8 @@
[^key-2893bd619a55f3182e7a845f2ba81e96]: Words in s. 89(1) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-28fd079a19011ba7c633a2852e87067e]: [Sch. 5 para. 7(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7/3) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(g)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/g) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-290d01429babadcff29c9c6ab5ab7e83]: Words in s. 10ZA(1)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-29530ed5bcb20d2f0932a421e5bea5d2]: Words in [s. 10(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(5)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/5) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
@@ -11361,8 +11483,6 @@
[^key-2ab62d9f91eba6e47ce39723747e67a4]: Word in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(10)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/10)[(11)(b)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/11/b)
[^key-2af8623c9547f8eae674fc15d313f900]: Words in [Sch. 7 para. 15(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/15/3) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 105(5)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/5/b); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-2b17064c32073e553e62918e6b9e6fb5]: [S. 167ZF](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZF) cross-heading repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(14)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/14), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-2b32449efcfa1cc0a4cf986f9268bfb5]: [S. 22(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/8) added (1.7.2008 for specified purposes, 27.10.2008 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(4)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/4); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/c), [Sch. Pt. 1](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/1)
@@ -11391,6 +11511,8 @@
[^key-2d362bc886efdf8552a690c1484b9832]: Words in [s. 143(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/143/1) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 40(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/40/2), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-2d4a1485ae5cf77ddc827b0948adcbc0]: [Sch. 7 para. 4(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/3/a/ii) and preceding word substituted for [Sch. 7 para. 4(3)(a)(ii)(iii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7) (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(19)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/19/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-2d954e5feb993ac309d10b3fc19f640c]: [Sch. 1 para. 3B(14)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/14) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 174(4)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/174/4)
[^key-2dd3175d0accd78801aec73ba1cb8fae]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 19](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/19); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
@@ -11417,8 +11539,6 @@
[^key-3275588401c57f41ec14cdea1560eb01]: [Sch. 1 para. 7B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7B) modified (1.4.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 38 para. 55](https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/55); [S.I. 2013/279](https://www.legislation.gov.uk/uksi/2013/279), [art. 2](https://www.legislation.gov.uk/uksi/2013/279/article/2)
[^key-32ff9a45a6ce1bb63542593c68811590]: [S. 121(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1A) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 95(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/95/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-3374bd425789fb40b9290479d72577a2]: [S. 78(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/5) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 67(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/67/2)
[^key-33904d9219bd96967ded2d1fabd463c6]: Words in [s. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/2) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
@@ -11459,6 +11579,8 @@
[^key-396e8e655884c7f5479e3b2ffd0fcd16]: [S. 22(5ZA)-(5ZB)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/5ZA) inserted (25.2.2016 for specified purposes, 6.4.2016 in so far as not already in force) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 6(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/6/3); [S.R. 2016/68](https://www.legislation.gov.uk/nisr/2016/68), [art. 2(f)](https://www.legislation.gov.uk/nisr/2016/68/article/2/f)
[^key-397d197c334040aea7cb321a7c3e4530]: S. 39A(5)(b) and preceding word substituted for [s. 39A(5)(b)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/39A/5/b) (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(4)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/4) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-399b158dc448cf935d9d7ed7869a4215]: [Sch. 3 para. 5(6A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/6A)[(6B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/6B) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(13)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/13); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-3a13235a2a5bf840fe598a0924b942a6]: [S. 48B(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/9)[(10)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/10) added (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(3)](https://www.legislation.gov.uk/nisr/2016/78/article/2/3)
@@ -11471,6 +11593,8 @@
[^key-3b4797faf857fcf208c634226ed79daf]: Act modified (6.4.2016) by [The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2016 (S.R. 2016/188)](https://www.legislation.gov.uk/nisr/2016/188), [arts. 1](https://www.legislation.gov.uk/nisr/2016/188/article/1), [2](https://www.legislation.gov.uk/nisr/2016/188/article/2), [Sch. 1](https://www.legislation.gov.uk/nisr/2016/188/schedule/1), [Sch. 2](https://www.legislation.gov.uk/nisr/2016/188/schedule/2)
[^key-3bc3f2315c1d058bf996fd9db3249f2f]: [S. 141A(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/6) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-3c1ec034bd6f30b7d8d7339e25457373]: [Sch. 5 para. 8(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/8/3) repealed (6.4.2010) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 2(5)](https://www.legislation.gov.uk/nia/2008/1/section/2/5), [Sch. 1 para. 8](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/8), [Sch. 6 Pt. 1](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/1)
[^key-3c95a4a147c1e3f58f19add66a61e2cc]: Words in [Sch. 7 para. 19](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/19) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(7)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/7)
@@ -11555,6 +11679,8 @@
[^key-46b2a7ab416399cd7132ad0fc6038521]: Words in [s. 77(6)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/6/a/ii) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 88(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/88/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-46b5dd2f727ccb24226a65ae6227d63c]: [S. 48AA(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/48AA/9) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(7)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/7/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-46b63ae00fd190d4295ba32d34778a5c]: Word in [s. 55B(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/55B/8) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 6(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/6/4)
[^key-46e85770f8bbfe70cccd0cd68d681660]: [S. 89(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/3) added (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(d)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/d)
@@ -11563,22 +11689,20 @@
[^key-4737e71a6e2ef33ee94e280292d1df2e]: [S. 14A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/14A/1)[(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/14A/1A) substituted for [s. 14A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/14A/1) (12.10.2015 for E.W.S. and coming into force for N.I in accordance with reg. 1(3) of the amending S.I.) by [The Social Security Class 3A Contributions (Amendment) Regulations 2014 (S.I. 2014/2746)](https://www.legislation.gov.uk/uksi/2014/2746), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2014/2746/regulation/1/2)[(3)](https://www.legislation.gov.uk/uksi/2014/2746/regulation/1/3), [3](https://www.legislation.gov.uk/uksi/2014/2746/regulation/3)
[^key-47bdfeb6118837dfe490f7a43f4c7b44]: [S. 133(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1A) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 99(5)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/99/5); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-490de21ddc61b654676b002456e4b6cc]: Words in [s. 172(11B)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11B) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 18(3)(b)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/3/b)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/7)
[^key-49292be53b497409c4648495fa997711]: Words in [s. 39(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/1)[(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/2)[(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/3) amendment continued (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 3 para. 39](https://www.legislation.gov.uk/ukpga/2002/21/schedule/3/paragraph/39); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/d/iii)
[^key-493af2dcc4458bfa06b49ea80cf803af]: Words in [s. 55A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/2) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/3)
[^key-495c4327ec37116fed883c65ecd7cc39]: Words in [s. 39A](https://www.legislation.gov.uk/ukpga/1992/7/section/39A) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 74(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/74/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-49772f129088ca2b9c8596dd78235bdf]: Words in [s. 167ZC(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZC/1) substituted (15.3.2015 except in relation to children whose expected week of birth ends on or before 4.4.2015 and children placed for adoption on or before 4.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 12(2)(a)](https://www.legislation.gov.uk/nia/2015/1/section/12/2/a), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(j)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/j) (with [art. 6(1)](https://www.legislation.gov.uk/nisr/2015/86/article/6/1))
[^key-49f621b87ee07ff78d72ea24502005ce]: Words in [s. 5(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/5/1) repealed (21.9.2008) by [National Insurance Contributions Act 2008 (c. 16)](https://www.legislation.gov.uk/ukpga/2008/16), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/2008/16/section/2/1/a), [6(1)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/1), [Sch. 2](https://www.legislation.gov.uk/ukpga/2008/16/schedule/2)
[^key-4a045f736ce6f0948ced9461e437ac09]: [S. 162(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/162/1A) inserted (1.10.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 7(2)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/7/2); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 3(c)](https://www.legislation.gov.uk/nisr/2006/344/article/3/c)
[^key-4a3d007e1a1a9f34789661255d27c5f3]: Words in [Sch. 5 para. 6A(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6A/2/c) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(f)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/f) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-4a8ea3fc8412e653c3be4cc7957d4260]: Words in Sch. 5 para. 4(3)(a) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(iv)(cc)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/iv/cc)
[^key-4ab1d55798f731e1e1e4e6ebad3a4e5f]: Words in [s. 44A(2)(d)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/2/d/i) substituted (28.6.2010) by [The Social Security (Miscellaneous Amendments No. 4) Regulations (Northern Ireland) 2010 (S.R. 2010/200)](https://www.legislation.gov.uk/nisr/2010/200), [regs. 1](https://www.legislation.gov.uk/nisr/2010/200/regulation/1), [2](https://www.legislation.gov.uk/nisr/2010/200/regulation/2)
@@ -11589,8 +11713,12 @@
[^key-4ad6a345cd315fd7ac1427eda1a49b7b]: Act modified (6.4.2016) by [The Social Security (Reciprocal Agreement) (Isle of Man) Order (Northern Ireland) 2016 (S.R. 2016/189)](https://www.legislation.gov.uk/nisr/2016/189), [arts. 1](https://www.legislation.gov.uk/nisr/2016/189/article/1), [2](https://www.legislation.gov.uk/nisr/2016/189/article/2)
[^key-4aeaf9cd2ded401ba555477aef7ffc8a]: Words in [s. 51(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/2) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-4b24847fbc3faa369e7d763696c9291b]: Word in [s. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2) omitted (12.10.2015) by virtue of [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 16(2)(a)](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/16/2/a); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-4b28b39f866633455437f564c3d19d5b]: Words in [s. 141A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/5) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(b)(i)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/b/i) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-4bab43664d588438805c89bd4e862681]: Words in [s. 44(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/3/b) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 3(a)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/3/a); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-4bc3d702b918f5301f53ed835812c106]: Words in [s. 10(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/2/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(6)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/6) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
@@ -11637,6 +11765,14 @@
[^key-515777c35c720b1f9b704545865402ba]: Words in [s. 48BB(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/1/b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 81(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/81/4); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-51b3625fabda6819eb06c75045019116]: Words in [s. 77(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/9) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(12)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/12/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-51d484eb3ca590ab883793912680c16d]: Word in [Sch. 5 para. 5A(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5A/3) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-5230bc723bed28e7e3ae75da2a77e298]: [S. 48B(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/11) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(8)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/8/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-525a46dcbf7b18fd37beb347a7668474]: Figure in [Sch. 3 para. 5A(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5A/1/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(17)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/17) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-52836aeedbac78c42a7f03b90669e39d]: [S. 89(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/1A) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(b)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/b)
[^key-5290157896ca486f05179e17a38399ff]: [S. 161(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/2)[(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/3) substituted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 6(2)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/6/2); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
@@ -11649,6 +11785,8 @@
[^key-5326bcfc1dddae4480fa447dbedb8151]: [S. 144(2ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/144/2ZA) inserted (20.12.2013) by [The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) (Northern Ireland) Order 2013 (S.I. 2013/3233)](https://www.legislation.gov.uk/uksi/2013/3233), [arts. 1](https://www.legislation.gov.uk/uksi/2013/3233/article/1), [2(3)](https://www.legislation.gov.uk/uksi/2013/3233/article/2/3)
[^key-5393f794c6f31a1e0499daa757f3cc0d]: [S. 167ZL(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZL/4A) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(16)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/16/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-53c6159fa62319a4a6e74bc6ec296479]: [S. 167ZK(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZK) formed from s. 167ZK (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(2)(b)](https://www.legislation.gov.uk/nia/2015/1/section/11/2/b), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-5410dc19f8b28bcff323d3fcef92af95]: [Sch. 7 para. 4(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/3/a) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 105(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/2); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
@@ -11793,6 +11931,8 @@
[^key-622a7be65dd773a7dd940b83fe7b00a0]: Words in [Sch. 4B para. 12](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/12) inserted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(9)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/9/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-6249a044d106b21909fe5a479e427c09]: [S. 48B(1ZAA)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/1ZAA) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(8)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/8/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-6284fd44ee48d08b702bb72e98e18e4e]: Words in [s. 131(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/131/5) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-628a7e1afb665bd7257dd523656f9e4c]: [Sch. 5 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4) restricted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 21](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/21)
@@ -11879,6 +12019,8 @@
[^key-6b35bd0b5519914298bbfdf415a56ca0]: Word in [s. 123(1)(f)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/f) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 96](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/96); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-6b5a9f95f9860a8d302c013706de26f9]: [S. 48A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/2A) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(6)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/6/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-6b61d20ffaf9c4cfcd37f7b95fab456f]: S. 142 substituted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 56(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/56/2), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/392/article/3))
[^key-6b78f638f0d9d03659e4d6057b4870ee]: Words in [s. 77(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/8) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(8)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/8/b)
@@ -11901,6 +12043,8 @@
[^key-6d5d69850a3a2465e193c0e84d582ec7]: [S. 78(4)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/4/d) repealed (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(4)](https://www.legislation.gov.uk/nia/2008/1/section/4/4), [Sch. 1 para. 13](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/13), [Sch. 6 Pt. 2](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/2) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-6d9a18aaa7a3703d5e54c199bd83b8e3]: Word in [s. 51(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-6dc99b1ecabe673004a7f32763506722]: [S. 167ZE(12)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/12) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(3)](https://www.legislation.gov.uk/nia/2015/1/section/9/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^key-6df354e55405af13ca670ba745e1b50c]: [Sch. 4A para. 7(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/7/4A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(4)(b)](https://www.legislation.gov.uk/nia/2008/1/section/8/4/b)
@@ -11915,12 +12059,14 @@
[^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-6fa85146c86dec8f19c7eb2d4b7a1dab]: S. 39A(5)(c) and preceding word inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 74(7)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/74/7); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-6fa4a6e90d0655d2bc352c00d4a77326]: Words in [s. 141A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/5) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(b)(iii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/b/iii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-6fbc58b88d7ea12b39a303fe4eb7f11b]: [Sch. 1 para. 3B(7A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7A)[(7B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7B) inserted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(f)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/f), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-6fe3aaa464314bc636b5ff2adba7f1fe]: Words in [s. 22(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2A) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 10(1)(a)](https://www.legislation.gov.uk/nia/2008/1/section/10/1/a)
[^key-6fff993f6289205ee8c373611e6fa605]: Words in [s. 167ZL(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZL/4/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(16)(a)(i)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/16/a/i) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-7066c34c228673e708a721f950224f1a]: Words in [s. 39](https://www.legislation.gov.uk/ukpga/1992/7/section/39) repealed (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 3(a)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/3/a), [Sch. 6 Pt. 4](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/4)
[^key-706ff9078577df05ccea662eb5b95fda]: Words in [s. 48BB](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 81(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/81/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
@@ -11979,6 +12125,8 @@
[^key-78ce40bce31e2623afb52ac9dbfeaa47]: [S. 43(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/3/a)[(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/3/aa) substituted for s. 43(3)(a) (17.2.2005) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [arts. 1(3)](https://www.legislation.gov.uk/nisi/2005/255/article/1/3), [272(a)](https://www.legislation.gov.uk/nisi/2005/255/article/272/a)
[^key-78e881e9707b1864420d8c4f919b4197]: [S. 62(1)(ad)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/ad)[(ae)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/ae) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(11)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/11/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-7961075a1100dd4df033e57fb9bc25e7]: Words in [Sch. 7 para. 18](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/18) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(6)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/6/b)
[^key-796b0ba834edddee49cff1364aa1cd4d]: Words in [Sch. 4A para. 2(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/2/4A) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
@@ -12017,8 +12165,6 @@
[^key-7ec90f6c7b069b70221122e1e0628d48]: [S. 85](https://www.legislation.gov.uk/ukpga/1992/7/section/85) repealed (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(1)(c)](https://www.legislation.gov.uk/nia/2008/1/section/4/1/c), [Sch. 6 Pt. 2](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/2) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-7f18722eac7a2212f6c4973447c8f6dc]: Words in [s. 167ZL(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZL/4/b) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 103(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/103/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-7f3cc64a814928b5ac261d961092bc4c]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (15.11.2018) by [The Social Security (Updating of EU References) (Amendment) (Northern Ireland) Regulations 2018 (S.I. 2018/1085)](https://www.legislation.gov.uk/uksi/2018/1085), [regs. 1](https://www.legislation.gov.uk/uksi/2018/1085/regulation/1), [2(a)](https://www.legislation.gov.uk/uksi/2018/1085/regulation/2/a)
[^key-7f8c7bb6e7d18c61324ce797c545942a]: Words in [s. 4C(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/11) substituted (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(4)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/4); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [arts. 3(2)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/i), [4(2)(h)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/h), [5](https://www.legislation.gov.uk/nisr/2015/86/article/5) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
@@ -12037,6 +12183,8 @@
[^key-82569d87e8dc29d3637d746ef53bbca2]: [S. 39C(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/2) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 14(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/14/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-828fe4a2891ea50c29181dd33f48b136]: Words in [s. 141A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/5) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(b)(ii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/b/ii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-8296d3249aee6b2ca7dd41f8147ba258]: Words in [s. 77(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/5) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(6)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/6)
[^key-831ffeb43b64e35c50a914207b5373f8]: [S. 30D](https://www.legislation.gov.uk/ukpga/1992/7/section/30D) modified (6.4.2003) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modifications for Her Majestys Forces and Incapacity Benefit) Regulations 2003 (S.I. 2003/735)](https://www.legislation.gov.uk/uksi/2003/735), [regs. 1](https://www.legislation.gov.uk/uksi/2003/735/regulation/1), [3](https://www.legislation.gov.uk/uksi/2003/735/regulation/3)
@@ -12065,12 +12213,12 @@
[^key-87b3db5a59426931384210b4a1c5b694]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (6.4.2006) by [The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [5(3)](https://www.legislation.gov.uk/uksi/2006/745/article/5/3)
[^key-87db864ca2781ce5fbac17384a4b04d6]: Words in [s. 141A(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/2/b) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 101(2)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/101/2/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-87f852f65b88f0e6e49ca11c47187999]: [Sch. 5A para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5A/paragraph/2): sums amended (27.9.2019) by [The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2019 (S.R. 2019/188)](https://www.legislation.gov.uk/nisr/2019/188), [arts. 1](https://www.legislation.gov.uk/nisr/2019/188/article/1), [4(4)](https://www.legislation.gov.uk/nisr/2019/188/article/4/4)
[^key-87fadb0b9d9d352898a45ac2c6e77626]: [S. 30DD(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD/1) substituted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(2)(b)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/2/b)
[^key-882944edad5fac96da4a3827e1b2f848]: [S. 133(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1A) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(14)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/14/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-88617aec3060a681690ee16e3a8187d0]: [S. 39B](https://www.legislation.gov.uk/ukpga/1992/7/section/39B) repealed (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 13](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/13); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-88839e0c587596929fd1816c5c8cb9f3]: Words in [s. 4A(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/6) omitted (8.8.2003) by virtue of [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2003 (S.I. 2003/1884)](https://www.legislation.gov.uk/uksi/2003/1884), [arts. 1](https://www.legislation.gov.uk/uksi/2003/1884/article/1), [4](https://www.legislation.gov.uk/uksi/2003/1884/article/4)
@@ -12103,6 +12251,8 @@
[^key-8b256d13c165eb1163ea7714b1f44f18]: Words in s. 56(1) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-8b6fc3bbdb9e7508fc0375e35e7d03f3]: [S. 48(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/5) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(5)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/5) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-8bc9ccdac5f271d74b32eb14b2d4b649]: Words in [Sch. 7 para. 6(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/4) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 105(4)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/4/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-8bf80f9a40743865d2157c00dfbb6dd2]: S. 42 modified (31.3.2003) by [The Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 (S.I. 2003/962)](https://www.legislation.gov.uk/uksi/2003/962), [art. 5(3)](https://www.legislation.gov.uk/uksi/2003/962/article/5/3)
@@ -12141,6 +12291,8 @@
[^key-8f68a1a1a96736bd5b79a67d57995db7]: Words in s. 61(1)(2) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-90365b65024b23694d694cf20f3926f3]: Words in [Sch. 5 para. 5(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5/2/a) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(a)(i)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/a/i) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-9039dfdfdb7c961d18ec805d342fdf3e]: [Pt. 1](https://www.legislation.gov.uk/ukpga/1992/7/part/1) modified (5.10.2009) by The Steps to [Work (Miscellaneous Provisions) Order (Northern Ireland) 2009 (S.R. 2009/297)](https://www.legislation.gov.uk/nisr/2009/297), [arts. 1(1)](https://www.legislation.gov.uk/nisr/2009/297/article/1/1), [2(1)(a)](https://www.legislation.gov.uk/nisr/2009/297/article/2/1/a)
[^key-90411dce7447e391ae73212245e2f9ee]: [S. 8(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/8/3/c) and preceding word omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 50](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/50)
@@ -12165,8 +12317,6 @@
[^key-944f1516c2c84a5342fc779329af1aab]: Words in [s. 35(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/5) substituted (1.10.2006 in respect of women whose expected week of confinement begins on or after 1.4.2007) by [The Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [63](https://www.legislation.gov.uk/nisi/1998/1506/article/63); [S.R. 2006/360](https://www.legislation.gov.uk/nisr/2006/360), [art. 2](https://www.legislation.gov.uk/nisr/2006/360/article/2)
[^key-9481c9bb334ddbff83e835f48faef396]: Word in s. 39A(5) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b)[(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/d), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-94ed1ba0ebb3e535daf10e0f54f88c9f]: Words in [Sch. 10 para. 1(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/1/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 44(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/44/2/a)
[^key-9594dcdebaa816cfa9238bc4b694989e]: [Sch. 5 para. 6A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6A) omitted (7.6.2012 for specified purposes) by virtue of [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [ss. 3(5)](https://www.legislation.gov.uk/nia/2012/3/section/3/5), [34(3)](https://www.legislation.gov.uk/nia/2012/3/section/34/3) (with [s. 3(7)](https://www.legislation.gov.uk/nia/2012/3/section/3/7)); [S.R. 2012/233](https://www.legislation.gov.uk/nisr/2012/233), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2012/233/article/2/2/c)
@@ -12213,6 +12363,8 @@
[^key-9a72619f80d47da50f49bca22c4ac682]: Words in [Sch. 5 para. 4(1A)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1A/b) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 78(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/78/2)
[^key-9abc5219666f017e99a5e66856a82231]: Word in [s. 51(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-9b18692835bb0269b64288a449e13df1]: Words in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) substituted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 17](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/17), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-9b1a08443116919dc9cf488aaf100c60]: [S. 167(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1A) inserted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 8(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/8/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
@@ -12237,6 +12389,8 @@
[^key-9dbdd63f687b1ea19f5e360e8213efbc]: [S. 44(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/1A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 1(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/1/3)
[^key-9e2239677e1dde9a7ee9c40ff7069d51]: Words in [Sch. 5 para. 5(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5/2/c) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(a)(iii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/a/iii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-9e2badb3cc799317f6d590c2011de3a9]: Words in [s. 60(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 85(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/85/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-9e5a7e38ee0e53b6429412103e5540d1]: Words in [Sch. 7 para. 18](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/18) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(6)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/6/a)
@@ -12305,6 +12459,8 @@
[^key-a718dda10badcb74e6864598c7756cd0]: [S. 134(3)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/3) repealed (28.11.2016 in so far as relate to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-a77c665c99e687eaa15419f9c7deb8d2]: [S. 51(7)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/7/aa) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(d)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/d) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-a7847462fc90a15405ed4e29d54f222a]: Ss. 11, 11A substituted for s. 11 (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 12](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/12), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-a78fa73f84bee431e5b0e2e2afaebe6f]: [Sch. 5 para. 3C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3C) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 8](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/8)
@@ -12313,6 +12469,10 @@
[^key-a80cbb02f35486521e5df895a61d3077]: [S. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) applied (with modifications) (1.4.2007) by [The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 (S.R. 2007/203)](https://www.legislation.gov.uk/nisr/2007/203), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/203/regulation/1/1), [15](https://www.legislation.gov.uk/nisr/2007/203/regulation/15)
[^key-a91f581770431e20f3581f1c6e0c7fd2]: [S. 62(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/3)[(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/4) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(11)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/11/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-a9299da8756bd59dc6fb9b2064790826]: [Sch. 10 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/3) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(20)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/20/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-a98854a968d05f90debe47551201ccc4]: [Sch. 1 para. 3B(13)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/13) repealed (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(h)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/h), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 2](https://www.legislation.gov.uk/ukpga/2004/3/schedule/2); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [arts. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d), [6(a)(ii)](https://www.legislation.gov.uk/uksi/2004/1943/article/6/a/ii)
[^key-a9e497f4cd52125676b63f014fb7c80b]: Word in [s. 10(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/4) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(7)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/7/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
@@ -12333,6 +12493,8 @@
[^key-ab2ba21972bcd2ecaf90dc98e61af7ba]: Words in [Sch. 5 para. 7B(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/2) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(ii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/ii)
[^key-ac3eefcfcb0aaed5998a0b8cb0158a4b]: Words in [Sch. 5 para. 5(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5/2/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(a)(ii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/a/ii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-ac52eccc35ee1de676ad94f3339dec8e]: [Sch. 1 para. 1(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/3) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 53](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/53)
[^key-ac5515ed3921fd02d315b863e29632b9]: [S. 22(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/4) modified (1.6.2007) by [The Transfer of State Pensions and Benefits Regulations (Northern Ireland) 2007 (S.R. 2007/286)](https://www.legislation.gov.uk/nisr/2007/286), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/286/regulation/1/1), [8(1)](https://www.legislation.gov.uk/nisr/2007/286/regulation/8/1)
@@ -12353,6 +12515,8 @@
[^key-add739828478044bc52a5912a9c466e1]: [S. 20(1)(ea)](https://www.legislation.gov.uk/ukpga/1992/7/section/20/1/ea) substituted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 3(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/3/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-ae78cc946c2ec725195f0479d5dfc82c]: [S. 51ZA](https://www.legislation.gov.uk/ukpga/1992/7/section/51ZA) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(10)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/10) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-aeb98e963a89ba23269374d99ba601e4]: Word in [s. 22(2B)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2B) substituted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(2)](https://www.legislation.gov.uk/nia/2008/13/section/102/2), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-aef8a2f69ef8913106904ce44a987488]: Figure in s. 48BB(5) substituted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 9(2)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/9/2/a) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xi)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xi)
@@ -12399,6 +12563,8 @@
[^key-b425713a133397a3f8f75c2cbc165210]: Sum in [s. 11(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/4) substituted (6.4.2019) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2019 (S.I. 2019/262)](https://www.legislation.gov.uk/uksi/2019/262), [regs. 1](https://www.legislation.gov.uk/uksi/2019/262/regulation/1), [3(b)](https://www.legislation.gov.uk/uksi/2019/262/regulation/3/b)
[^key-b4d93e56e096f6c5de5498a4666d0942]: Words in [s. 167ZL(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZL/4/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(16)(a)(ii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/16/a/ii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-b5350aa7088c3f2ffe01179f05f05234]: [Sch. 1 para. 6(4C)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/6/4C) inserted (with effect in relation to payments in respect of Class 1 national insurance contributions and construction industry scheme payments made on or after 20.5.2014 which are made for the tax year 2014-15 or for a subsequent tax year) by [The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments) (Consequential Amendments) Order 2014 (S.I. 2014/1283)](https://www.legislation.gov.uk/uksi/2014/1283), [art. 1(1)](https://www.legislation.gov.uk/uksi/2014/1283/article/1/1)[(2)](https://www.legislation.gov.uk/uksi/2014/1283/article/1/2), [Sch. para. 3](https://www.legislation.gov.uk/uksi/2014/1283/schedule/paragraph/3)
[^key-b553a32186b09954f53d81fc47c0182b]: Words in [s. 167ZF(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZF/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(15)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/15); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
@@ -12415,6 +12581,8 @@
[^key-b6bfad474778e1d13f24ca929e0efdc4]: Words in s. 20(1)(f)(i) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-b726cc1a3459bf40c1621b22c011fa6d]: Words in [Sch. 5 para. 6A(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6A/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(e)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/e) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-b762a033e020860a227cf10ad76c19ec]: [Sch. 5 para. 8(1)(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/8/1/2) repealed (with effect in accordance with Sch. 2 para. 6(5) of the amending S.I.) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(4)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/4), [Sch. 5 Pt. 2](https://www.legislation.gov.uk/uksi/1995/3213/schedule/5/part/2) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-b7bb2914ecad0131bf2afe2e4ef99b49]: Words in [s. 4A(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/3/a) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(3)(a)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/3/a)
@@ -12459,6 +12627,8 @@
[^key-bca5cb2fbdc143dc4f67525607078be9]: Words in [s. 39C heading](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/benefits-for-widows-and-widowers) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 14(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/14/4); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-be39ea85aea6fbc9d233473b469f2eea]: [S. 48AA(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48AA/2A) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(7)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/7/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-be50212576e32d01e2e8cd97c5190fce]: Words in Sch. 1 para. 6(1)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-beba0881deadf27f141280446e3013e7]: Words in [s. 167ZE(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/4) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
@@ -12479,6 +12649,8 @@
[^key-c04cb461d22f8c9af78e0b831134b545]: [S. 146(1)(ba)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/1/ba) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(11)(a)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/11/a); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-c051598edfdeb83633631d2c734e6b8c]: Word in [Sch. 5 para. 5A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5A/2) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-c05bac84926f3926483371c44bbb1407]: Words in [s. 20(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/20/3) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 52](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/52)
[^key-c0767af29e8ec2faaa2b976107e67871]: [S. 4B(3)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/4B/3/d) inserted (13.3.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 14(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/14/7)
@@ -12487,6 +12659,8 @@
[^key-c0a6176812ffa55acc1a01ec0c06ef1e]: Words in [s. 30DD(4)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD/4/c) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(2)(c)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/2/c)
[^key-c0d398ea1ccdbc0f7c496896aac1088d]: [S. 38(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/3/c) and preceding word substituted for [s. 38(3)(c)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/3/c) (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(3)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/3) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-c0f0456cd979c9064b0a7ca8a52da3e4]: Words in [s. 167ZN(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/3) inserted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 20(2)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/20/2); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-c1230f996a9f4f036d89d3c97c2ba83e]: [S. 167ZN(2A)-(2D)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/2A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(6)](https://www.legislation.gov.uk/nia/2015/1/section/6/6), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
@@ -12585,10 +12759,6 @@
[^key-c94e178a0ca196c1a8a1eec2b5867c36]: [S. 62(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/c) inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 16(b)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/16/b)
[^key-c9a277034d8bb0f8e6b4556415b1ece7]: [S. 38(3)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/3/d) and preceding word inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 73(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/73/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-c9d488c9927bca8a856bf82d826ebc33]: [S. 141A(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/6) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 101(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/101/4); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-ca009df36290118f583800b57ea13316]: Words in [Sch. 10 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 44(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/44/4)
[^key-ca1407e25af2d3be55bb140a32a1afb7]: [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5) heading substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 2](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/2)
@@ -12683,8 +12853,6 @@
[^key-d25fd6f9ccc4881f202a2d17669fc396]: Words in [Sch. 2 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/4) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/4), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-d282dd0d7a76d57eb0833e46db3eab11]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 77(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/77/b); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-d2d3ae75660d1bbab54e128115d0913b]: Words in [s. 4C(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/5/a) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 49](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/49)
[^key-d2f8607220fbe133266ce19721473d7d]: Word in [s. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/2/1/a) omitted (13.5.2014) by virtue of [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(2)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/2)[(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4)
@@ -12721,6 +12889,8 @@
[^key-d863b3d00e1c3b1a876dbbbaa9e7dec1]: S. 45A repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-d8653b2b874180d2ef854cdf67d07798]: [S. 37(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/4/b) and preceding word substituted for [s. 37(4)(b)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/4/b) (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/2) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-d86b20f7101f502d86d7ac1ecd4e4ba4]: Words in [s. 48BB](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 81(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/81/2); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-d8982fa7773ed8290a81c36497ef5e0a]: Words in [Sch. 1 para. 3(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/5) repealed (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 2(5)](https://www.legislation.gov.uk/ukpga/2004/3/section/2/5), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 2](https://www.legislation.gov.uk/ukpga/2004/3/schedule/2); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [arts. 2(b)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/b), [6(a)(ii)](https://www.legislation.gov.uk/uksi/2004/1943/article/6/a/ii)
@@ -12739,8 +12909,6 @@
[^key-da8f5adc9813c9bc4200941312f0475a]: [S. 127](https://www.legislation.gov.uk/ukpga/1992/7/section/127) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-db469191ffee8cbfbcf968563f5c8ffa]: [S. 37(4)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/4/c) and preceding word inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 72(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/72/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-db46bb63a06eddfd98a75742f0e4472a]: Words in [s. 167(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1) repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(3)(a)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/3/a), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(4)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/4))
[^key-db485a27697d2364c5f1e65ead50ac07]: [S. 55](https://www.legislation.gov.uk/ukpga/1992/7/section/55) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [arts. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [273(1)](https://www.legislation.gov.uk/nisi/2005/255/article/273/1)
@@ -12749,6 +12917,8 @@
[^key-dc0da86a7893ee3bc4df7e131ea9a8b6]: [S. 167ZN(6A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/6A) inserted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 20(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/20/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-dc3c37ec5627e3e783c696cc6a109387]: Words in [Sch. 10 para. 4(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/4/2) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(20)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/20/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-dc487596842c95ee8269176cbdc57752]: [S. 167ZJ(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/2/b) and preceding word repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(5)(b)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/5/b), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(6)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/6))
[^key-dc76afa39370fa724f10a3145041927e]: Words in [s. 35A(5)(c)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/5/c/ii) substituted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 15(b)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/15/b), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
@@ -12783,12 +12953,18 @@
[^key-e22457fd375142f9a6cfedbcad42aa08]: Words in [Sch. 2 para. 3(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/4) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-e23b6a3be9aaa3aae760daf73150384e]: [S. 51(12)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/12) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(e)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/e) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-e2a9dd3a5fe573044211f4b33617c98d]: [S. 167ZT(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT/2)[(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT/3) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(3)(c)](https://www.legislation.gov.uk/nia/2015/1/section/11/3/c), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-e339ba375266deaafe8236b2bc0547b5]: [S. 78(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/1) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 67(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/67/2)
[^key-e3760598758bfeb12b721c23fb975f63]: [S. 48A(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/8) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(6)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/6/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-e3762c2ae94aeaf5c9d59ccd108ac029]: Act: transfer of functions (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 50(2)(c)](https://www.legislation.gov.uk/ukpga/2002/21/section/50/2/c), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) (with [s. 54(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/2)[(3)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/3)[(5)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/5)[(7)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/7)[(9)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/9)); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-e3b6a1834b109390a91e82808240e184]: Words in [s. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(14)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/14/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-e3c6bdbfd6f218ac634fef158d13fb35]: S. 168 applied (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 17(3)(a)](https://www.legislation.gov.uk/nia/2002/14/section/17/3/a), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(o)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/o); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^key-e3c9619b916c7ee5539114cf87eb46c8]: Words in [Sch. 9 para. 1(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/2/a)
@@ -12801,6 +12977,8 @@
[^key-e50b9d14aeb77e171260f61ac7dfba3e]: Words in [s. 77(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/2/a)
[^key-e53053db4e754beb237061728269dabb]: [S. 48A(6A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/6A) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(6)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/6/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-e690c463295f19c1fd5fc83672fb88cf]: [Sch. 2 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1) modified (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 6 para. 2(6)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/2/6)
[^key-e71a9e977b6762b7a0386b4ac0477fee]: Word in [s. 48B(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/7) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 53(6)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/53/6)
@@ -12871,6 +13049,10 @@
[^key-f0d658ba53b6bdab1627cbb34da10789]: Words in [s. 23(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/3/a) substituted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 7 para. 3(2)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/3/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-f143dda0543af08329284b94a898b6c9]: Words in [Sch. 5 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(d)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/d) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-f1bdcb4105401ba9811d5ce7c80f2b06]: Words in [Sch. 7 para. 15(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/15/3) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(19)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/19/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-f1de5827c307561e71dd22bec4948cf2]: [S. 136](https://www.legislation.gov.uk/ukpga/1992/7/section/136) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-f27b48a715dc0584bd79073f134ba9e0]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(19)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/19/a), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
@@ -12889,8 +13071,6 @@
[^key-f3fa5a775c4b4f01e226f74d539577d2]: Words in [s. 77(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/9) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(9)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/9)
[^key-f45e5ff53cf96410e9fce76542923b5f]: Words in [s. 39C](https://www.legislation.gov.uk/ukpga/1992/7/section/39C) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 76(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/76/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-f47a94f01594ac3d17438f74a2ee47bb]: Words in [s. 167ZK](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZK) heading substituted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(2)(a)](https://www.legislation.gov.uk/nia/2015/1/section/11/2/a), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-f49cc1188f90698c5ca21fe58872fd4a]: [S. 10(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/11) inserted (13.3.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 14(8)](https://www.legislation.gov.uk/ukpga/2014/7/section/14/8)
@@ -12907,8 +13087,6 @@
[^key-f65b9a488e324824c0bb65232ce575a3]: Words in [s. 4A(3)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/3/i) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 292](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/292) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-f699f143f08b6bb452442bcca81365d9]: Word in [s. 38(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/3/b) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b)[(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/d), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-f7021d06fdfb8b82ae3cdc950f38e569]: Words in [s. 77(10)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/10) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(10)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/10)
[^key-f70db0cad4bca1f2c46ff0894cc28118]: Words in s. 159(1) substituted (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(2)(b)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/2/b) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50))
@@ -12965,12 +13143,16 @@
[^key-fc49a6ae22cfb6b8837c054ce7bd1637]: [Sch. 1 para. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7) modified (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 in so far as not already in force) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 97(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/97/2), [Sch. 24 para. 31](https://www.legislation.gov.uk/ukpga/2007/11/schedule/24/paragraph/31); [S.I. 2008/568](https://www.legislation.gov.uk/uksi/2008/568), [art. 2(a)(b)](https://www.legislation.gov.uk/uksi/2008/568/article/2/a/b)[(c)](https://www.legislation.gov.uk/uksi/2008/568/article/2/c)[(d)](https://www.legislation.gov.uk/uksi/2008/568/article/2/d)[(e)(f)](https://www.legislation.gov.uk/uksi/2008/568/article/2/e/f) (with [art. 3](https://www.legislation.gov.uk/uksi/2008/568/article/3))
[^key-fcd105615f012f17ae4f78f85489867e]: Words in [s. 141A(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/2/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-fd50ed5cdadc9f7aecd0005e77e68aeb]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 13(3)](https://www.legislation.gov.uk/nia/2015/1/section/13/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(c)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/c)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(1)](https://www.legislation.gov.uk/nisr/2015/86/article/7/1)[(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-fd919c9bfc661b18de823f54493ac0a4]: Words in [Sch. 5 para. 7B(5)(b)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/5/b/i) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(iii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/iii)
[^key-fdafb8033491942c6c8a0c358d88d22f]: Words in [Sch. 2 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/4), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-fde90ee189bc6697370ffe2a621c878b]: [S. 121(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1A) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(13)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/13) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-fded9b5e181bd820a05a7de7debdbcdb]: Words in [s. 10A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/4) substituted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [s. 13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 1 para. 2(2)](https://www.legislation.gov.uk/ukpga/2004/3/schedule/1/paragraph/2/2); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 5(a)(ii)](https://www.legislation.gov.uk/uksi/2004/1943/article/5/a/ii)
[^key-fe38fea3426fd586bad892aa9aee97ee]: Words in [s. 166(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/166/3) substituted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(5)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/5); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/b)
@@ -12979,6 +13161,8 @@
[^key-fe9d02eee91628f1dd1969915641b13f]: Act applied in part (with modifications) (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [16](https://www.legislation.gov.uk/nisr/2010/312/regulation/16), [Sch. 2](https://www.legislation.gov.uk/nisr/2010/312/schedule/2) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3))
[^key-feeb8d704e09149550b3ed700cf0cebc]: Figure in [Sch. 3 para. 5(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/1/c) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(17)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/17) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-ff0ebbda6f4cec1bcdb4712d476371ae]: Words in [s. 142(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/142/3) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 39(3)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/39/3/b)
[^key-ff3c808822b666c51025130bb668f07a]: Words in s. 39A inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 74(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/74/2); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
@@ -12997,12 +13181,26 @@
[^M_F_05615895-4627-4658-8329-981ee4f26703]: Words in Sch. 1 para. 7(1)(a) substituted (with effect in relation to payments made on or after 6.4.2007 under contracts relating to construction operations) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 77](https://www.legislation.gov.uk/ukpga/2004/12/section/77), [Sch. 12 para. 14](https://www.legislation.gov.uk/ukpga/2004/12/schedule/12/paragraph/14); [S.I. 2006/3240](https://www.legislation.gov.uk/uksi/2006/3240)
[^M_F_05dee342-2fb7-4bd4-d808-39e67cb64a97]: S. 39A(3A)-(3D) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(e)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/e)
[^M_F_064d2b4d-4117-4729-e523-c4a528d70dba]: S. 144(2A) inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/5/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_09425f6d-d348-4d28-8f06-6d615681667e]: Sch. 4 sums amended and confirmed (27.9.2019) by [The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2019 (S.R. 2019/188)](https://www.legislation.gov.uk/nisr/2019/188), [arts. 1](https://www.legislation.gov.uk/nisr/2019/188/article/1), [3](https://www.legislation.gov.uk/nisr/2019/188/article/3), [Sch. 1](https://www.legislation.gov.uk/nisr/2019/188/schedule/1), so that Sch. 4 (except Pt. III para. 5) has effect as set out in Sch. 1 to that Rule
[^M_F_1df62908-4a4e-4457-96ed-35859bb3f88b]: Words in s. 48BB(6) inserted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 9(3)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/9/3/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xi)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xi)
[^M_F_21e1113f-82b4-409f-d151-250ab7abb95b]: Words in s. 46(2) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(4)(a)(i)](https://www.legislation.gov.uk/uksi/2023/134/article/8/4/a/i)
[^M_F_24a8a52e-430b-4798-d9fe-a213c3120d6d]: Words in Sch. 4A para. 1(4) substituted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(5)(b)](https://www.legislation.gov.uk/uksi/2023/134/article/8/5/a)
[^M_F_25bc68cf-9b40-4e2d-b76d-c98368d8076d]: Words in s. 39A(4A) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(g)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/g)
[^M_F_2b7ce514-9546-4485-9ce7-cdac991f2113]: Words in s. 39A(1)(b) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(b)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/b)
[^M_F_37715333-a6b0-4cdc-ea66-5fb16c800da8]: Words in s. 39A(2)(c) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(d)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/d)
[^M_F_3a79afdc-405f-4a66-fc6e-d002543a8ea6]: Words in s. 39A(5)(a) substituted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(i)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/i)
[^M_F_4efbf7a9-e299-4af0-c7ac-13f885eb5743]: Words in Sch. 5 para. 6A(2)(b) omitted (with effect in accordance with [s. 5(3)-(5)](https://www.legislation.gov.uk/nia/2008/1/section/5/3) of the amending Act) by virtue of [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 20](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/20)
[^M_F_52c654ce-66bf-4f81-ac0e-603340b26be3]: Words in s. 145(2)(b) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 6(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/6/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
@@ -13011,12 +13209,24 @@
[^M_F_5fed0433-b739-496a-a7de-9f244e3faa2a]: [S. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2): definition of "state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 7(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/7/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l) ; [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_628451f4-fdcc-4ec5-f3ae-6961ea05ebf5]: Words in Sch. 4A para. 1(2) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(5)(a)](https://www.legislation.gov.uk/uksi/2023/134/article/8/5/a)
[^M_F_64933d2b-b788-4bdc-9a19-f01acc4e3bbf]: S. 133(1): definition of "pensionable age" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 4](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/4); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_65da65ef-8bed-4988-cae0-e9c1e9ad91d6]: Words in s. 39A(2)(b)(ii) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(c)(iii)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/c/iii)
[^M_F_6b4dbf1f-ed43-4603-99cf-011ce6be0b3d]: By [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(a)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/a) it is provided (retrospectively to 30.8.2018) that the words “spouse or civil partner” are substituted by the words “spouse, civil partner or cohabiting partner” in each place they appear
[^M_F_75a1dc48-6368-4be0-a600-15b6fbf55e0f]: Words in s. 172(2)(c) omitted (6.4.1995) by virtue of [The Statutory Sick Pay Percentage Threshold Order (Northern Ireland) 1995 (S.R. 1995/69)](https://www.legislation.gov.uk/nisr/1995/69), [art. 6(1)(a)(ii)](https://www.legislation.gov.uk/nisr/1995/69/article/6/1/a/ii)
[^M_F_7a8f0e66-efde-436a-e259-5f14ac6d834e]: Words in s. 39C(4) substituted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(3)(b)](https://www.legislation.gov.uk/uksi/2023/134/article/8/3/b)
[^M_F_7df61c6b-6ae8-4884-c693-005a2b9d2420]: S. 39A(4B) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(h)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/h)
[^M_F_85a0d26a-c46a-48ec-e1c6-fafd9111024f]: Words in s. 145(2)(a) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 6(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/6/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_8a81fef5-b1a4-465a-8d48-95f8aaa1b6f2]: Words in s. 46(4) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(4)(a)(iii)](https://www.legislation.gov.uk/uksi/2023/134/article/8/4/a/iii)
[^M_F_8bfef0b6-b059-4d76-d752-4500766c6234]: Words in s. 172(2)(c) repealed (13.4.1995) by [The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 37](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/37), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^M_F_92f3b2fd-0085-4fd3-eb77-565305c0aa5f]: Words in Sch. 5 para. 2(7) inserted (with effect in accordance with [s. 5(3)-(5)](https://www.legislation.gov.uk/nia/2008/1/section/5/3) of the amending Act) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 19](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/19)
@@ -13027,8 +13237,12 @@
[^M_F_9f189f3d-d842-498b-bf5d-7e5e96c02996]: S. 9A(1A) inserted (6.4.2016) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 1(8)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/8)[(11)(b)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/11/b)
[^M_F_a18abb64-1604-44a2-8ddc-3b3bc4869d76]: Words in s. 39A(2)(b)(i) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(c)(ii)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/c/ii)
[^M_F_a4b32a12-1eb2-4947-cc2b-a3311db216fe]: Words in s. 121(1) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 7](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/7)
[^M_F_a82d926d-4c9d-4b34-dc42-c1c9ff07927b]: Words in s. 39C(3) substituted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(3)(a)](https://www.legislation.gov.uk/uksi/2023/134/article/8/3/a)
[^M_F_aa8c221a-4dac-48f3-a8e7-3db71fc77f80]: S. 133(1): definition of "the qualifying age for state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 4](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/4); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_aad8fb0b-9dcf-4120-9fc1-085e7e851c60]: Words in s. 35 inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(3)(b)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/3/b)
@@ -13041,20 +13255,30 @@
[^M_F_b59bfba1-dea5-4cf4-a2d4-d0b8dc73babe]: Words in Sch. 5 para. 6(4)(b) omitted (with effect in accordance with [s. 5(3)-(5)](https://www.legislation.gov.uk/nia/2008/1/section/5/3) of the amending Act) by virtue of [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 20](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/20)
[^M_F_bae3ea0d-3d37-4d6c-a967-fd9e68c77559]: S. 39A(6)-(8) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(j)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/j)
[^M_F_c08758c6-0173-4f98-9d3c-3997ad0d49f3]: Words in s. 89 heading repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^M_F_c21a1e3b-86ca-40b4-dafa-586ac323a447]: Words in s. 39A(2)(b) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(c)(i)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/c/i)
[^M_F_c374dc57-3d7a-4ac3-8b00-07dd861f91d0]: Words in s. 144(2)(c)(ii) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 5(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/5/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_c5f068ff-8da1-4920-9abc-74108be98744]: S. 123(1)(g) and preceding word added (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 2(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/2/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_c83f4aba-9662-4ad8-cf77-1e1df3aae868]: Words in s. 172(11A) inserted (12.4.2015) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 1(10)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/10)[(11)(a)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/11/a)
[^M_F_ca56644c-a52d-48fa-d8a1-1cf248082432]: Words in s. 46(2) substituted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(4)(a)(ii)](https://www.legislation.gov.uk/uksi/2023/134/article/8/4/a/ii)
[^M_F_d3138bb6-ba97-4a27-8bd2-97f603e14464]: S. 144(4) omitted (2.12.2002 for certain purposes, and repealed 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 5(c)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/5/c), [Sch. 3](https://www.legislation.gov.uk/nia/2002/14/schedule/3); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l) ; [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_e8d84aad-ec54-4c12-a5c9-0b19d5def734]: [S. 9(1A)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/1A/aa) inserted (12.2.2015) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 1(7)(11)(b)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/7/11/b)
[^M_F_efca9058-7946-44fd-adcc-b1f70e08eb59]: S. 123(1)(aa) inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 2(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/2/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_f12167da-53f6-4e4e-cfce-a37a45444d89]: Words in s. 39A(4) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(f)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/f)
[^M_F_f4e5383c-519c-4789-bdbf-3548607858dd]: Words in s. 39A substituted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(a)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/a)
[^M_F_f5b592e6-dc43-4b7f-bbbe-905aa57e9476]: Words in s. 46(2) repealed (13.4.1995) by [The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 para. 12(b)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/paragraph/12/b), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^M_F_fab0955e-aa37-490f-9e47-41653d2d5a2d]: S. 133(1): definition of "state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 4](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/4); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
@@ -13063,7 +13287,7 @@
#### Provisions supplemental to ss. 21 and 22.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### State maternity allowance for employed or self-employed earner.
#### Widowed parent’s allowance.
@@ -13071,1267 +13295,1275 @@
#### Category B retirement pension for women.
#### Workmen’s compensation, etc.
#### Funding of employers’ liabilities in respect of statutory maternity pay
#### Mobility component for certain persons eligible for invalid carriages.
#### Child benefit.
#### Entitlement: general
#### Entitlement: prospective adopters with whom looked after children are placed
#### Entitlement: prospective adopters with whom looked after children are placed
#### Entitlement to additional statutory paternity pay: birth
#### Relationship with contractual remuneration
#### Crown employment—Part XIIZA
#### Part XIZA: supplementary
#### Liability to make payments
#### Rate and period of pay
#### Rate and period of pay
#### Rate and period of pay
#### Crown employment—Part XIIZB
#### Special classes of person
#### Power to apply Part XIIZB to adoption cases not involving placement
#### The own occupation test.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
#### Zero-rate secondary Class 1 contributions for certain apprentices
#### Non-cash vouchers provided by third parties.
#### Bereavement allowance where no dependent children.
#### Child benefit.
#### Rate of statutory maternity pay
#### Entitlement: birth
#### Liability to make payments
#### Rate and period of pay
#### Relationship with contractual remuneration
#### Special classes of person
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Liability to make payments
#### Power to apply Part XlIZA to other cases
#### Relationship with benefits and other payments, etc.
#### Restrictions on contracting out
#### Relationship with benefits and other payments, etc.
#### Part XIIZB: supplementary
#### Assembly, etc. control of regulations and orders.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
##### 132A
- (1) Subsections (2) and (3) below apply in relation to housing benefit in the case of any person who has attained the qualifying age for state pension credit.
- (2) Regulations may make provision for section 130(1) above or any provision of section 132 above not to have effect in relation to that benefit in the case of any such person.
- (3) In relation to that benefit, regulations may make provision for the determination of the income and capital of any such person, and any such regulations may include provision applying (with such modifications as the Department thinks fit)—
- (a) section 5 of the State Pension Credit Act (Northern Ireland) 2002 (provision for treating income of spouse as income of claimant, etc.); and
- (b) section 15 of that Act (determination of income and capital for purposes of state pension credit).
- (4) Regulations under subsection (3) above may also include provision—
- (a) authorising or requiring the use of any calculation or estimate of a person’s income or capital made by the Department for the purposes of the State Pension Credit Act (Northern Ireland) 2002; or
- (b) requiring that, if and so long as an assessed income period is in force under section 6 of that Act in respect of a person falling within subsection (1) above,—
- (i) the assessed amount of any element of his retirement provision shall be treated as the amount of that element for the purposes of housing benefit; and
- (ii) his income shall be taken for those purposes not to include any element of retirement provision which it is taken not to include for the purposes of state pension credit by virtue of a determination under subsection (5) of that section.
- (5) In subsection (4) above “assessed amount”, “element” and “retirement provision” have the same meaning as in the State Pension Credit Act (Northern Ireland) 2002.
- (6) The Department may by regulations make provision for the provisions of this section to apply with modifications in cases to which section 12 of the State Pension Credit Act (Northern Ireland) 2002 (polygamous marriages) applies.
#### Test of incapacity for work.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
##### 141A
- (1) If a child or qualifying young person dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child or qualifying young person for a prescribed period following that week.
- (2) If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was—
- (a) a member of a married couple or civil partnership and living with the person to whom he was married or who was his civil partner, or
- (b) a member of a cohabiting couple,
that other member of the couple or partnership shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.
- (3) If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).
- (4) Where a person is entitled to child benefit in respect of a child or qualifying young person under this section, section 77 applies with the omission of subsections (4) to (6).
- (5) In this section—
- “*civil partnership*” means two people ... who are civil partners of each other and are neither— separated under a court order, norseparated in circumstances in which the separation is likely to be permanent,
- “cohabiting couple” means two people who are not married to, or civil partners of, each other but are living together as if spouses of each other;
- “*married couple*” means a man and a woman who are married to each other and are neither—separated under a court order, norseparated in circumstances in which the separation is likely to be permanent, and
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Deemed earnings factors: 2010–11 onwards
#### Category B retirement pension for divorcee or former civil partner
#### Entitlement: general
#### Liability to make payments
#### 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
#### Entitlement
#### Entitlement
#### Entitlement: prospective adopters with whom looked after children are placed
#### Entitlement: prospective adopters with whom looked after children are placed
#### Part XIIZB: supplementary
#### Power to apply Part XIIZB to other cases
#### Entitlement: birth
#### Power to apply Part XIIZB to other cases
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
#### Category B retirement pension for women.
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: birth
#### Crown employment—Part XIIZA
#### Restrictions on contracting out
#### Special classes of person
#### Special classes of person
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Regulations and orders - general.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
##### 2
Maximum increase of weekly disablement pension where constant attendance needed.
##### 2A
Long-term incapacity benefit.
##### 5
Unemployability supplement under paragraph 2 of Schedule 7.
##### 6
Increase under paragraph 3 of Schedule 7 of weekly rate of unemployability supplement.
##### 1
Disablement pension (weekly rates).
##### 3
Increase of weekly rate of disablement pension (exceptionally severe disablement).
##### 4
Maximum of aggregate of weekly benefit payable for successive accidents.
##### 7
Increase under paragraph 4 of Schedule 7 of weekly rate of disablement pension.
##### 8
Increase under paragraph 6 of Schedule 7 of weekly rate of disablement pension.
##### 1A
Short-term incapacity benefit –
##### 4A
Widowed parent’s allowance
##### 9
Maximum disablement gratuity under paragraph 9 of Schedule 7.
##### 10
Widow’s pension (weekly rates).
##### 11
Widower’s pension (weekly rate).
##### 12
Weekly rate of allowance in respect of children and qualifying young persons under paragraph 18 of Schedule 7.
1. The following abbreviations are used in this Table:—
##### 7BZA
- (1) The Inland Revenue may by regulations provide for Class 1, Class 1A, Class 1B or Class 2 contributions to which regulations under paragraph 7B apply to be recovered in a similar manner to income tax.
- (2) Regulations under sub-paragraph (1) may apply or extend with or without modification in relation to such contributions any of the provisions of the Income Tax Acts or of PAYE regulations.
- (3) Any reference to contributions in this paragraph shall be construed as including a reference to any interest or penalty payable, in respect of contributions, by virtue of regulations under paragraph (e) or (h) of paragraph 7B(2).
1. The following abbreviations are used in this Table:—
### Choice between increase of pension and lump sum where pensioner’s entitlement is deferred
##### A1
- (1) Where a person’s entitlement to a Category A or Category B retirement pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 1 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 3A (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 1 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 3A.
- (4) Where the Category A or Category B retirement pension includes any increase under paragraphs 5 to 6A, no election under sub-paragraph (1) applies to so much of the pension as consists of that increase (an entitlement to an increase of pension in respect of such an increase after a period of deferment being conferred either by paragraphs 1 and 2 or by paragraph 2A).
##### 2A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred,
- (b) the pension includes an increase under paragraphs 5 to 6A, and
- (c) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The rate of the person’s Category A or Category B retirement pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under sub-paragraph (3).
- (3) For each complete incremental period in the person’s period of deferment, the amount of the increment shall be 1/5th per cent. of the weekly rate of the increase to which the person would have been entitled under paragraphs 5 to 6A for the period if his entitlement to the Category A or Category B retirement pension had not been deferred.
### Lump sum where pensioner’s entitlement is deferred
##### 3A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred, and
- (b) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The person is entitled to an amount calculated in accordance with paragraph 3B (a “lump sum”).
### Calculation of lump sum
##### 3B
- (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.
- (2) In this paragraph—
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within the period of deferment.
- (3) The accrued amount for an accrual period for a person is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the Category A or Category B retirement pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations under paragraph 7C(2).$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the lump sum, the amount of Category A or Category B retirement pension to which the person would have been entitled for an accrual period—
- (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but
- (b) does not include—
- (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule,
- (ii) any graduated retirement benefit, or
- (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.
- (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
### Choice between increase of pension and lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
##### 3C
- (1) Subject to paragraph 8, this paragraph applies where—
- (a) a widow, widower or surviving civil partner (“W”) is entitled to a Category A or Category B retirement pension,
- (b) W was married to or was the civil partner of the other party to the marriage or civil partnership (“S”) when S died,
- (c) S’s entitlement to a Category A or Category B retirement pension was deferred when S died, and
- (d) S’s entitlement had been deferred throughout the period of 12 months ending with the day before S’s death.
- (2) W shall within the prescribed period elect in the prescribed manner either—
- (a) that paragraph 4 (entitlement to increase of pension) is to apply in relation to S’s period of deferment, or
- (b) that paragraph 7A (entitlement to lump sum) is to apply in relation to S’s period of deferment.
- (3) If no election under sub-paragraph (2) is made within the period prescribed under that sub-paragraph, W is to be treated as having made an election under sub-paragraph (2)(b).
- (4) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (2) (including one that the person is treated by sub-paragraph (3) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (2)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 4 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 7A.
- (5) The making of an election under sub-paragraph (2)(b) does not affect the application of paragraphs 5 to 6A (which relate to an increase in pension where the pensioner’s deceased spouse or civil partner had deferred an entitlement to a guaranteed minimum pension).
### Entitlement to lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
##### 7A
- (1) This paragraph applies where a person to whom paragraph 3C applies (“W”) has made (or is treated as having made) an election under paragraph 3C(2)(b).
- (2) W is entitled to an amount calculated in accordance with paragraph 7B (a “widowed person’s or surviving civil partner's lump sum”).
### Calculation of widowed person’s or surviving civil partner's lump sum
##### 7B
- (1) The widowed person’s or surviving civil partner's lump sum is the accrued amount for the last accrual period beginning during the period which—
- (a) began at the beginning of S’s period of deferment, and
- (b) ended on the day before S’s death.
- (2) In this paragraph—
- “S” means the other party to the marriage or civil partnership;
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within S’s period of deferment.
- (3) The accrued amount for an accrual period for W is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period mentioned in sub-paragraph (1), zero);P is—the basic pension, andhalf of the additional pension,to which S would have been entitled for the accrual period if his entitlement had not been deferred during the period mentioned in sub-paragraph (1);R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations made under paragraph 7C(2).$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the widowed person’s or surviving civil partner's lump sum, the amount of Category A or Category B retirement pension to which S would have been entitled for an accrual period—
- (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but
- (b) does not include—
- (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule ... ,
- (ii) any graduated retirement benefit, or
- (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.
- (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
- (7) In any case where—
- (a) there is a period between the death of S and the date on which W becomes entitled to a Category A or Category B retirement pension, and
- (b) one or more orders have come into force under section 132 of the Administration Act during that period,
the amount of the lump sum shall be increased in accordance with that order or those orders.
### Supplementary
##### 7C
- (1) Any lump sum calculated under paragraph 3B or 7B must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
- (2) Where the Secretary of State makes regulations prescribing a percentage rate for the purposes of paragraphs 3B and 7B of Schedule 5 to the Great Britain Contributions and Benefits Act, the Department may make corresponding regulations for Northern Ireland.
## SCHEDULE 5A
### Choice between pension increase and lump sum where entitlement to shared additional pension is deferred
##### 1
- (1) Where a person’s entitlement to a shared additional pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 2 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 4 (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 2 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 4.
### Increase of pension where entitlement deferred
##### 2
- (1) This paragraph applies where a person’s entitlement to a shared additional pension is deferred and either—
- (a) the period of deferment is less than 12 months, or
- (b) the person has made an election under paragraph 1(1)(a) in relation to the period of deferment.
- (2) The rate of the person’s shared additional pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under paragraph 3, but only if that amount is enough to increase the rate of the pension by at least 1 per cent.
### Calculation of increment
##### 3
- (1) A person is entitled to an increment under this paragraph for each complete incremental period in his period of deferment.
- (2) The amount of the increment for an incremental period shall be 1/5th per cent. of the weekly rate of the shared additional pension to which the person would have been entitled for the period if his entitlement had not been deferred.
- (3) Amounts under sub-paragraph (2) shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
- (4) Where an amount under sub-paragraph (2) would, apart from this sub-paragraph, be a sum less than 1/2p, the amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act or the Administration Act.
- (5) In this paragraph “incremental period” means any period of six days which are treated by regulations as days of increment for the purposes of this paragraph in relation to the person and pension in question.
- (6) Where one or more orders have come into force under section 132 of the Administration Act during the period of deferment, the rate for any incremental period shall be determined as if the order or orders had come into force before the beginning of the period of deferment.
- (7) The sums which are the increases in the rates of shared additional pension under this paragraph are subject to alteration by order made by the Department under section 132 of the Administration Act.
### Lump sum where entitlement to shared additional pension is deferred
##### 4
- (1) This paragraph applies where—
- (a) a person’s entitlement to a shared additional pension is deferred, and
- (b) the person has made (or is treated as having made) an election under paragraph 1(1)(b) in relation to the period of deferment.
- (2) The person is entitled to an amount calculated in accordance with paragraph 5 (a “lump sum”).
### Calculation of lump sum
##### 5
- (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.
- (2) In this paragraph—
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within the period of deferment.
- (3) The accrued amount for an accrual period for a person is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the shared additional pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orif a higher rate is prescribed for the purposes of paragraphs 3B and 7B of Schedule 5 to this Act, that higher rate.$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the lump sum, the amount of the shared additional pension to which the person would have been entitled for an accrual period does not include, in prescribed circumstances, such amount as may be prescribed.
- (6) The lump sum must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
##### 6A
- (1) This paragraph applies where W (referred to in paragraph 5 above) is—
- (a) a woman who does not fall within paragraph 7(3) below and whose deceased spouse was a woman,
- (b) a man whose deceased spouse was a man, or
- (c) a surviving civil partner.
- (2) The amounts referred to in paragraph 5(2)(c) above are the following—
- (a) one-half of the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,
- (b) one-half of the appropriate amount ... , and
- (c) one-half of any increase to which the deceased spouse or civil partner had been entitled under paragraph 5 above.
##### 4B
- (1) This section applies where—
- (a) a provision of the Income Tax Acts which relates to income tax chargeable under the employment income Parts of ITEPA 2003 is passed or made so as to have retrospective effect (“*the retrospective tax provision*”), and
- (b) it appears to the Treasury to be appropriate to make regulations under a relevant power for the purpose of reflecting the whole or part of the provision made by the retrospective tax provision.
- (2) Those regulations may be made so as to have retrospective effect if it appears to the Treasury to be expedient, in consequence of the retrospective tax provision, for the regulations to have that effect.
- (3) A “*relevant power*” means a power to make regulations under any of the following provisions—
- (a) section 3 (power to prescribe the manner and basis of the calculation or estimation of earnings);
- (b) section 4(6) (power to treat amounts chargeable to income tax under the employment income Parts of ITEPA 2003 as earnings);
- (c) section 4A (power to treat payments or benefits to workers supplied by service companies etc as earnings);
- (d) section 4AA (power to make provision in relation to limited liability partnerships).
- (4) It does not matter whether the retrospective tax provision in question was passed or made before the day on which the National Insurance Contributions Act 2006 was passed.
- (5) But nothing in subsection (2) authorises regulations to be made which have effect in relation to any time before 2nd December 2004.
- (6) Regulations under a relevant power made by virtue of subsection (2) may affect, for the purposes of any contributions legislation for the purposes of which the regulations are made, the earnings in respect of an employment paid to or for the benefit of an earner at a time before the regulations are made.
- (7) In such a case, subsections (8) and (9) apply and in those subsections and this subsection—
- “*relevant contributions legislation*” means any contributions legislation for the purposes of which the regulations have the effect mentioned in subsection (6);
- “*the relevant time*” means the time before the regulations are made mentioned in that subsection;
- “*the revised earnings*” means the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time as determined after applying the regulations.
- (8) References in any relevant contributions legislation, or any provision made under any such legislation, which relate to—
- (a) the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time, or
- (b) the amount of such earnings so paid at that time,
are to be read, in so far as they so relate, as references which relate to the revised earnings or, as the case may be, the amount of those earnings.
- (9) Any matter which, at the time when the regulations are made, has been determined for the purposes of any relevant contributions legislation, or any provision made under any such legislation, wholly or partly by reference to—
- (a) the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time, or
- (b) the amount of such earnings so paid at that time,
is to be redetermined as it would have been determined at the time of the original determination if it had been determined wholly or partly, as the case may be, by reference to the revised earnings or the amount of those earnings.
- (10) The matters referred to in subsection (9) may include—
- (a) whether Class 1 contributions are payable in respect of earnings paid to or for the benefit of the earner in a tax week, and
- (b) the amount of any such contribution.
- (11) Subsections (7) to (10) are subject to any express provision to the contrary (including any such provision made by regulations under section 4C(1)).
- (12) The power conferred by subsection (2) is without prejudice to any powers conferred by or by virtue of any other provision of this Act or of any other enactment.
- (13) For the purposes of this section—
- “*contributions legislation*” means any Part of this Act or provision of such a Part;
- “*enactment*” has the same meaning as it has for the purposes of section 4C.
##### 4C
- (1) The Treasury may by regulations made with the concurrence of the relevant Northern Ireland department (if any) make such provision as appears to the Treasury to be expedient for any of the purposes mentioned in subsection (2) in consequence of any provision made by or by virtue of section 4B(2).
- (2) Those purposes are—
- (a) any purpose relating to any contributions;
- (b) any purpose relating to any contributory benefit or contribution-based jobseeker's allowance;
- (c) any purpose relating to any statutory payment;
- (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (e) any purpose of Chapter 2 of Part 3 of that Act (reduction in state scheme contributions and benefits for members of certified schemes);
- (f) such other purposes as may be prescribed by regulations made by the Treasury with the concurrence of the relevant Northern Ireland department (if any).
- (3) Regulations under subsection (1) may, in particular, make provision—
- (a) modifying any provision of any enactment (including this Act and any enactment passed or made on or after the commencement day);
- (b) for any provision of any such enactment to apply in such cases, and with such modifications (if any), as the regulations may prescribe.
- (4) Regulations under subsection (1) may be made so as to have retrospective effect but must not have effect in relation to any time before 2nd December 2004.
- (5) In particular, regulations under subsection (1) made by virtue of subsection (4) may affect any of the following matters—
- (a) liability to pay contributions ...
- (b) the amount of any contribution ...
- (c) entitlement to a contributory benefit or contribution-based jobseeker's allowance;
- (d) the amount of any such benefit or allowance;
- (e) entitlement to a statutory payment;
- (f) the amount of any such payment;
- (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (i) liability to make payments under section 38A(3) of the Pensions Act or to pay minimum contributions under section 39 of that Act;
- (j) the amount of any such payment or contribution.
- (6) In such a case, where the matter has been determined before the time when the regulations are made, the regulations may provide for the matter to be redetermined accordingly.
- (7) If (ignoring this subsection) the operative provisions would directly or indirectly have effect in any case so as—
- (a) to remove a person's entitlement to a contributory benefit, contribution-based jobseeker's allowance or statutory payment, or
- (b) to reduce the amount of any such benefit, allowance or payment to which a person has an entitlement,
those provisions are to be read with such modifications as are necessary to ensure that they do not have that effect.
- (8) For the purposes of subsection (7)—
- (a) “*the operative provisions*” are section 4B(7) to (10) and any provision made by virtue of section 4B(2) or under subsection (1) of this section;
- (b) a person's “*entitlement*” includes any future entitlement which the person may have.
- (9) The powers conferred by this section are without prejudice to any powers conferred by or by virtue of any other provision of this Act or any other enactment.
- (10) In particular, any modification of any provision of an instrument by regulations made under subsection (1) is without prejudice to any other power to amend or revoke the provisions of the instrument (including the modified provision).
- (11) For the purposes of this section—
- “*the commencement day*” means the day on which the National Insurance Contributions Act 2006 was passed;
- “*enactment*” includes—Northern Ireland legislation, andan instrument made under Northern Ireland legislation (as well as an instrument made under an Act);
- “*statutory payment*” means—statutory sick pay, statutory maternity pay, statutory paternity pay, statutory adoption pay or statutory shared parental pay; orany other payment prescribed by regulations made by the Treasury with the concurrence of the relevant Northern Ireland department (if any);
- “*the relevant Northern Ireland department*”, in relation to regulations made under this section, means each Northern Ireland department responsible for any of the matters to which the regulations relate.
##### 10ZC
- (1) The Treasury may by regulations make such provision as appears to the Treasury to be expedient for any purpose of the law relating to Class 1A contributions in consequence of any relevant retrospective tax provision—
- (a) which is passed or made at or before the time when the regulations are made, or
- (b) which may be passed or made after that time.
- (2) “*Relevant retrospective tax provision*” means a provision of the Income Tax Acts which—
- (a) has retrospective effect, and
- (b) affects the amount of general earnings received by an earner from an employment on which he is chargeable to income tax under the employment income Parts of ITEPA 2003 for a tax year.
- (3) It does not matter whether the relevant retrospective tax provision was passed or made before the commencement day.
- (4) Regulations under this section may, in particular, make provision—
- (a) modifying any provision of any enactment (including this Act and any enactment passed or made on or after the commencement day);
- (b) for any provision of any such enactment to apply in such cases, and with such modifications (if any), as the regulations may prescribe.
- (5) Regulations under this section may be made so as to have retrospective effect but must not have effect in relation to any time before 2nd December 2004.
- (6) In particular, regulations under this section made by virtue of subsection (5)—
- (a) may affect matters determined before the time when the regulations are made, and
- (b) may provide for those matters to be redetermined accordingly.
- (7) Regulations under this section—
- (a) may not impose any liability to pay a Class 1A contribution, and
- (b) may not increase the amount of any Class 1A contribution.
- (8) The powers conferred by this section are without prejudice to—
- (a) any liability to pay a Class 1A contribution which arises by virtue of any relevant retrospective tax provision, and
- (b) any powers conferred by or by virtue of any other provision of this Act or any other enactment.
- (9) In particular, any modification of any provision of an instrument by regulations under this section is without prejudice to any other power to amend or revoke the provisions of the instrument (including the modified provision).
- (10) For the purposes of this section—
- “*the commencement day*” means the day on which the National Insurance Contributions Act 2006 was passed;
- “*enactment*” includes an instrument made under an Act.
#### Special provision for married person whose spouse changed gender
#### Entitlement: adoption
#### Crown employment—Part XIIZA
#### Power to apply Part XlIZA to other cases
#### Restrictions on contracting out
#### Part XIIZB: supplementary
1. The following abbreviations are used in this Table:—
#### Entitlement: general
#### Entitlement: adoption
#### Special classes of person
1. The following abbreviations are used in this Table:—
1. The following abbreviations are used in this Table:—
##### 5A
- (1) Paragraph 2(d)(i) above does not apply if, at the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit.
- (2) Paragraph 2(d)(i) above ceases to apply if, at any time after the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit.
- (3) In this paragraph “pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995.
##### 23A
- (1) This section applies to the following benefits—
- (a) a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010,
- (b) a Category B retirement pension payable by virtue of section 48A or 48AA below in a case where the contributor concerned attains pensionable age on or after that date,
- (c) a Category B retirement pension payable by virtue of section 48B below in a case where the contributor concerned dies on or after that date without having attained pensionable age before that date,
- (d) a widowed parent's allowance payable in a case where the contributor concerned dies on or after that date,
- (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) The contributor concerned in the case of a benefit to which this section applies shall be credited with a Class 3 contribution for each week falling after 6th April 2010 in respect of which the contributor was a relevant carer.
- (3) A person is a relevant carer in respect of a week if the person—
- (a) is awarded child benefit for any part of that week in respect of a child under the age of 12,
- (b) is a foster parent for any part of that week, or
- (c) is engaged in caring, within the meaning given by regulations, in that week.
- (4) Regulations may make provision for a person's entitlement to be credited with Class 3 contributions by virtue of falling within subsection (3)(b) or (c) above to be conditional on the person—
- (a) applying to be so credited in accordance with the prescribed requirements, and
- (b) complying with the prescribed requirements as to the provision of information to the Department or to the Commissioners for Her Majesty’s Revenue and Customs.
- (5) The contributor concerned in the case of a benefit to which this section applies shall be credited with 52 Class 3 contributions for each tax year ending before 6th April 2010 in which the contributor was precluded from regular employment by responsibilities at home within the meaning of regulations under paragraph 5(7) of Schedule 3 to this Act.
- (6) But the maximum number of tax years for which a person can be credited with contributions under subsection (5) above is—
- (a) in the case of a benefit mentioned in subsection (1)(a) to (c) above, 22;
- (b) in the case of a benefit mentioned in subsection (1)(d) ... above, half the requisite number of years of the person's working life.
- (7) The table in paragraph 5(5) of Schedule 3 to this Act (requisite number of years of a working life of given duration) applies for the purposes of subsection (6)(b) above as it applies for the purposes of the second condition set out in paragraph 5(3) of that Schedule.
- (8) For the purpose of determining entitlement to a benefit to which this section applies, a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.
- (8A) Where this section, or regulations made under it, have the effect that the contributor concerned is credited, on or after 6th April 2016, with contributions for a tax year starting before that date, the contributions are to be treated for the purposes of calculating the rate under paragraph 3 of Schedule 1 to the Pensions Act (Northern Ireland) 2015 as having been credited before 6th April 2016.
- (9) In this section—
- “*the contributor concerned*” has the meaning given in section 21(5)(a) above;
- “*foster parent*” has the meaning given by regulations.
##### 44B
- (1) This section applies to 2010–11 and subsequent tax years.
- (2) For the purposes of section 44(6)(za) above, if any of Conditions A to C in subsections (3) to (5) below is satisfied for a relevant year to which this section applies, a pensioner is deemed to have an earnings factor for that year which—
- (a) is derived from so much of his earnings as did not exceed the upper accrual point and on which primary Class 1 contributions were paid; and
- (b) is equal to the amount which, when added to any other earnings factors taken into account under that provision, produces an aggregate of earnings factors equal to the low earnings threshold.
- (3) Condition A is that the pensioner would, apart from this section, have an earnings factor for the year—
- (a) equal to or greater than the qualifying earnings factor (“the QEF”) for the year, but
- (b) less than the low earnings threshold for the year.
- (4) Condition B is that the pensioner—
- (a) would, apart from this section and section 44C below, have an earnings factor for the year less than the QEF for the year, but
- (b) is entitled to an aggregate amount of earnings factor credits for that year under section 44C below equal to the difference between the QEF for the year and the earnings factor mentioned in paragraph (a) above.
- (5) Condition C is that the pensioner is entitled to 52 earnings factor credits for that year under section 44C below.
- (6) This section has effect in relation to the flat rate introduction year and any subsequent tax year as if—
- (a) subsection (2)(b) above referred to an aggregate of earnings factors greater than the QEF, but less than the low earnings threshold, for the year (rather than to one equal to that threshold); and
- (b) Condition A in subsection (3) above (and the reference to it in subsection (2) above) were omitted.
- (7) In this section—
- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) “*the low earnings threshold*” means the low earnings threshold for the year concerned as specified in section 44A above; and
- (c) in subsections (3) and (4) above, any reference to the pensioner's earnings factor for a relevant year is to be construed in accordance with section 44(6)(za) above.
##### 44C
- (1) This section applies, for the purposes of Conditions B and C in section 44B(4) and (5) above, to 2010–11 and subsequent tax years.
- (2) In respect of each week—
- (a) which falls in a relevant year to which this section applies, and
- (b) in respect of which a pensioner is eligible for earnings factor enhancement,
the pensioner is entitled to an earnings factor credit equal to 1/52 of the QEF for that year.
This is subject to subsection (5) below.
- (3) A pensioner is eligible for earnings factor enhancement in respect of a week if one or more of the following apply—
- (a) he was a relevant carer in respect of that week for the purposes of section 23A above (see section 23A(3));
- (b) carer's allowance was payable to him for any part of that week, or would have been so payable but for the fact that under regulations the amount payable to him was reduced to nil because of his receipt of other benefits;
- (c) severe disablement allowance was payable to him for any part of that week;
- (d) long-term incapacity benefit was payable to him for any part of that week or would have been so payable but for the fact that—
- (i) he did not satisfy the contribution conditions in paragraph 2 of Schedule 3 to this Act, or
- (ii) under regulations the amount payable to him was reduced to nil because of his receipt of other benefits or of payments from an occupational pension scheme or personal pension scheme;
- (e) he satisfies such other conditions as may be prescribed.
- (4) In subsection (3)(d)(ii) above “occupational pension scheme” and “personal pension scheme” have the meanings given by subsection (6) of section 30DD above for the purposes of subsection (5) of that section.
- (5) For the purposes of Condition B in section 44B(4) above a person is not entitled to an aggregate amount of earnings factor credits in respect of a year that is greater than the difference referred to in that Condition.
- (6) For the purposes of this section a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.
- (7) In section 44B above and this section—
- (a) “*the QEF*” means the qualifying earnings factor, and
- (b) any reference to a person being entitled to an earnings factor credit of a particular amount (or to an aggregate amount of earnings factor credits) for a year is a reference to the person being treated as having for that year an earnings factor (within the meaning of section 44(6)(za) above) of the amount in question by virtue of subsection (2) above.
##### 60A
- (1) Subsection (2) below applies if the contribution condition in Schedule 3, Part 1, paragraph 5A is not satisfied in relation to a benefit to which that paragraph applies.
- (2) A person who would have been entitled to the benefit had the condition been satisfied shall nevertheless be entitled to a prescribed proportion of that benefit in respect of each of the years of the contributor's working life that falls within subsection (3) below.
- (3) A year of the contributor's working life falls within this subsection if it is a year in relation to which the requirements in paragraph 5A(2)(a) and (b) of Part 1 of Schedule 3 are satisfied.
- (4) “*The contributor*” means the person by whom the condition is to be satisfied.
- (5) In any case where—
- (a) an employed earner who is married or a civil partner dies on or after 6th April 2010 as a result of—
- (i) a personal injury of a kind mentioned in section 94(1) below, or
- (ii) a disease or injury such as is mentioned in section 108(1) below, and
- (b) the contribution condition specified in Schedule 3, Part 1, paragraph 5A is not satisfied in respect of the employed earner,
that condition shall be taken to be satisfied for the purposes of the entitlement of the employed earner's widow, widower or surviving civil partner to a Category B retirement pension payable by virtue of section 48B above.
- (6) In subsections (1) to (3) above, any reference—
- (a) to the contribution condition in Schedule 3, Part 1, paragraph 5A, or
- (b) to the requirements of paragraph 5A(2)(a) and (b),
includes a reference to that condition or those requirements as modified by virtue of paragraph 5A(4).
##### 5A
- (1) This paragraph applies to—
- (a) a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010;
- (b) a Category B retirement pension in the cases provided for by any of sections 48A to 51ZA.
- (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) The contribution condition for a Category A or Category B retirement pension in relation to which this paragraph applies is that—
- (a) the contributor concerned must, in respect of each of not less than 30 years of his working life, have paid or been credited with contributions of a relevant class or been credited (in the case of 1987–88 or any subsequent year) with earnings; and
- (b) in the case of each of those years, the earnings factor derived as mentioned in sub-paragraph (3) below must be not less than the qualifying earnings factor for that year.
- (3) For the purposes of paragraph (b) of sub-paragraph (2) above, the earnings factor—
- (a) in the case of 1987–88 or any subsequent year, is that which is derived from—
- (i) so much of the contributor's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in paragraph (a) of that sub-paragraph as are primary Class 1 contributions were paid or treated as paid or earnings credited; and
- (ii) any Class 2 or Class 3 contributions for the year; or
- (b) in the case of any earlier year, is that which is derived from the contributions mentioned in paragraph (a) of that sub-paragraph.
- (4) Regulations may modify sub-paragraphs (2) and (3) above for the purposes of their application in a case where—
- (a) the contributor concerned has paid, or been credited with, contributions, or
- (b) contributions have been deemed to be, or treated as, paid by or credited to him,
under the National Insurance Act (Northern Ireland) 1946 or the National Insurance Act (Northern Ireland) 1966.
## SCHEDULE 4B
## PART 1 — AMOUNT FOR PURPOSES OF SECTION 45(2)(D)
##### 1
- (1) The amount referred to in section 45(2)(d) above is to be calculated as follows—
- (a) calculate the appropriate amount for each of the relevant years within section 45(2)(d) above to which Part 2 of this Schedule applies;
- (b) calculate the appropriate amount for each of the relevant years within section 45(2)(d) above to which Part 3 of this Schedule applies; and
- (c) add those amounts together.
- (2) But if the resulting amount is a negative one, the amount referred to in section 45(2)(d) above is nil.
## PART 2 — NORMAL RULES: EMPLOYMENT NOT CONTRACTED-OUT
### Application
##### 2
This Part applies to a relevant year if —
- (a) the contracted-out condition is not satisfied in respect of any tax week in the year; and
- (b) there is a surplus in the pensioner's earnings factor for the year.
### Appropriate amount for year
##### 3
The appropriate amount for the year for the purposes of paragraph 1 above is either—
- (a) the flat rate amount for the year (if the pensioner's earnings factor for the year does not exceed the LET), or
- (b) the sum of the flat rate amount and the earnings-related amount for the year (if that earnings factor exceeds the LET).
##### 4
- (1) Where the final relevant year is 2015-16 or an earlier tax year, the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.
- (2) Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.
##### 5
The earnings-related amount for the year is calculated as follows—
- (a) take the part of the earnings factor for the year which exceeds the LET ... ;
- (b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
- (c) multiply the amount found under sub-paragraph (b) above by 10 per cent.;
- (d) divide the amount found under sub-paragraph (c) above by 44.
## PART 3 — CONTRACTED-OUT EMPLOYMENT
### Application
##### 6
This Part applies to a relevant year if —
- (a) the contracted-out condition is satisfied in respect of each tax week in the year; and
- (b) there would be a surplus in the pensioner's earnings factor for the year if section 44A of the Pensions Act did not apply in relation to any tax week falling in the year.
### Appropriate amount for year
##### 7
The appropriate amount for the year for the purposes of paragraph 1 above is calculated as follows—
- (a) calculate amounts A and B in accordance with paragraphs 8 to 10 below;
- (b) subtract amount B from amount A.
### Amount A: assumed earnings factor not exceeding LET
##### 8
- (1) Amount A is calculated in accordance with this paragraph if the pensioner's assumed earnings factor for the year does not exceed the LET.
- (2) In such a case, amount A is the flat rate amount for the year.
- (3) Where the final relevant year is 2015-16 or an earlier tax year, the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.
- (4) Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.
### Amount A: assumed earnings factor exceeding LET
##### 9
- (1) Amount A is calculated in accordance with this paragraph if the pensioner's assumed earnings factor for the year exceeds the LET.
- (2) In such a case, amount A is calculated as follows—
- (a) take the part of the assumed earnings factor for the year which exceeds the LET ... ;
- (b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
- (c) multiply the amount found under paragraph (b) above by 10 per cent.;
- (d) divide the amount found under paragraph (c) above by 44;
- (e) add the amount found under paragraph (d) above to the flat rate amount for the year.
- (3) Where the final relevant year is 2015-16 or an earlier tax year, the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.
- (4) Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.
### Amount B
##### 10
- (1) Amount B is calculated as follows—
- (a) take the part of the pensioner's assumed earnings factor for the year which exceeds the QEF ... ;
- (b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
- (c) multiply the amount found under paragraph (b) above by 20 per cent.;
- (d) divide the amount found under paragraph (c) above by the number of relevant years in the pensioner's working life.
- (2) Section 44B above is to be ignored in applying section 44(6) above for the purposes of this paragraph.
## PART 4 — OTHER CASES
##### 11
The Department may make regulations containing provision for finding for a tax year the amount referred to in section 45(2)(d) above—
- (a) in cases where the circumstances relating to the pensioner change in the course of the year, and
- (b) in such other cases as the Department thinks fit.
## PART 5 — INTERPRETATION
##### 12
In this Schedule—
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*the contracted-out condition*”, in relation to a tax week, means the condition that any earnings paid to or for the benefit of the pensioner in that week in respect of employment were in respect of employment qualifying him for a pension provided by a salary related contracted-out scheme (within the meaning of the Pensions Act);
- “*the FRAA*” has the meaning given by paragraph 13 below;
- “*the LET*”, in relation to a tax year, means the low earnings threshold for the year as specified in section 44A above;
- “*the pensioner's assumed earnings factor*”, in relation to a year, means the earnings factor that the pensioner would have for the year if section 44A(1) of the Pensions Act did not apply in relation to any tax week falling in the year;
- “*the QEF*”, in relation to a tax year, means the qualifying earnings factor for the year;
- “*relevant year*” and “*final relevant year*” have the same meanings as in section 44 above;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 13
- (1) “*The FRAA*” means the flat rate accrual amount.
- (2) Where the final relevant year is 2015-16 or an earlier tax year, that amount is £72.80 for the flat rate introduction year and subsequent tax years (but subject to section 130AA of the Administration Act).
- (3) Otherwise, that amount is £93.60 for the flat rate introduction year and subsequent tax years.
##### 129A
- (1) For the purposes of section 129 above, the appropriate maximum housing benefit (in this section referred to as “*the AMHB*”) is determined in accordance with this section.
- (2) Regulations must prescribe the manner in which the AMHB is to be determined.
- (3) The provision which may be made by the regulations includes provision for the AMHB to be ascertained in the prescribed manner by reference to Executive determinations.
- (4) The regulations may, for the purpose of determining the AMHB, provide for the amount of the liability mentioned in section 129(1)(a) above to be taken to be an amount other than the actual amount of that liability (and, without prejudice to the generality of this subsection, may provide for it to be taken to be the amount of an Executive determination).
- (5) The regulations may, for that purpose, make provision for determining the amount of liability under section 129(1)(a) above which a person is treated as having by virtue of regulations under section 133(2)(j) below (and, without prejudice to the generality of this subsection, may provide for that amount to be the amount of an Executive determination).
- (6) An Executive determination is a determination made by the Executive in the exercise of functions under this section or regulations under this section.
## Part 8A — Health in pregnancy grant
##### 136A
- (1) A woman who satisfies prescribed conditions in relation to a pregnancy of hers is entitled to payment of a lump sum (to be known as “*health in pregnancy grant*”).
- (2) A woman is not entitled to health in pregnancy grant unless she has reached the 25th week of her pregnancy before 1st January 2011.
- (3) A woman is not entitled to health in pregnancy grant unless—
- (a) she has received advice on matters relating to maternal health from a health professional;
- (b) she is in Northern Ireland at the time she makes a claim for the grant in accordance with the Administration Act.
- (4) Circumstances may be prescribed in which a woman is to be treated for the purposes of subsection (3)(b) as being, or as not being, in Northern Ireland.
- (5) In this section—
- “health professional” has such meaning as may be prescribed,
- “*prescribed*” means prescribed by regulations, and
- “*woman*” means a female of any age.
- (6) The power to make regulations under this section is exercisable by the Treasury.
##### 136B
- (1) Health in pregnancy grant is to be of an amount prescribed by regulations made by the Treasury.
- (2) Different amounts may be prescribed in relation to different cases.
#### Relationship with benefits and other payments, etc.
#### Rate and period of pay
#### Special classes of person
#### Part XIZA: supplementary
#### Power to apply Part XlIZA to other cases
#### Entitlement
#### Liability to make payments
#### 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
#### Part XIIZB: supplementary
##### 13A
- (1) An eligible person is entitled, if he so wishes, but subject to any conditions prescribed by regulations made by the Treasury and to the following provisions of this section, to pay Class 3 contributions in respect of a missing year.
- (2) A missing year is a tax year not earlier than 1975-76 in respect of which the person would under regulations under section 13 be entitled to pay Class 3 contributions but for a limit on the time within which contributions may be paid in respect of that year.
- (3) A person is not entitled to pay contributions in respect of more than 6 tax years under this section.
- (4) A person is not entitled to pay any contribution under this section after the end of 6 years beginning with the day on which he attains pensionable age.
- (5) A person is an eligible person if the following conditions are satisfied.
- (6) The first condition is that the person attained or will attain pensionable age in the period—
- (a) beginning with 6th April 2008, and
- (b) ending with 5th April 2015.
- (7) The second condition is that there are at least 20 tax years each of which is a year to which subsection (8) or (10) applies.
- (8) This subsection applies if—
- (a) the year is one in respect of which the person has paid or been credited with contributions that are of a relevant class for the purposes of paragraph 5 or 5A of Schedule 3 or been credited (in the case of 1987-88 or any subsequent year) with earnings, and
- (b) in the case of that year, the earnings factor derived as mentioned in subsection (9) is not less than the qualifying earnings factor for that year.
- (9) For the purposes of subsection (8)(b) the earnings factor—
- (a) in the case of 1987-88 or any subsequent year, is that which is derived from—
- (i) so much of the person's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in subsection (8)(a) as are primary Class 1 contributions were paid or treated as paid or earnings credited, and
- (ii) any Class 2 or Class 3 contributions for the year, or
- (b) in the case of any earlier year, is that which is derived from the contributions mentioned in subsection (8)(a).
- (10) This subsection applies (in the case of a person who attained or will attain pensionable age before 6th April 2010) if the year is one in which the person was precluded from regular employment by responsibilities at home within the meaning of regulations under paragraph 5(7) of Schedule 3.
- (11) The third condition applies only if the person attained or will attain pensionable age before 6th April 2010.
- (12) That condition is that—
- (a) the person has, in respect of any one tax year before that in which he attains pensionable age, actually paid contributions that are of a relevant class for the purposes of paragraph 5 of Schedule 3, and
- (b) in the case of that year, the earnings factor derived as mentioned in subsection (13) is not less than the qualifying earnings factor for that year.
- (13) For the purposes of subsection (12)(b) the earnings factor—
- (a) in the case of 1987-88 or any subsequent year, is that which is derived from—
- (i) so much of the person's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in subsection (12)(a) as are primary Class 1 contributions were paid or treated as paid, and
- (ii) any Class 2 or Class 3 contributions for the year, or
- (b) in the case of any earlier year, is that which is derived from the contributions mentioned in subsection (12)(a).
#### Liability to make payments
#### Restrictions on contracting out
#### Relationship with contractual remuneration
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Liability to make payments
#### Liability to make payments
#### Relationship with benefits and other payments, etc.
#### Restrictions on contracting out
#### Crown employment—Part XIIZB
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Assembly, etc. control of regulations and orders.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
##### 132A
- (1) Subsections (2) and (3) below apply in relation to housing benefit in the case of any person who has attained the qualifying age for state pension credit.
- (2) Regulations may make provision for section 130(1) above or any provision of section 132 above not to have effect in relation to that benefit in the case of any such person.
- (3) In relation to that benefit, regulations may make provision for the determination of the income and capital of any such person, and any such regulations may include provision applying (with such modifications as the Department thinks fit)—
- (a) section 5 of the State Pension Credit Act (Northern Ireland) 2002 (provision for treating income of spouse as income of claimant, etc.); and
- (b) section 15 of that Act (determination of income and capital for purposes of state pension credit).
- (4) Regulations under subsection (3) above may also include provision—
- (a) authorising or requiring the use of any calculation or estimate of a person’s income or capital made by the Department for the purposes of the State Pension Credit Act (Northern Ireland) 2002; or
- (b) requiring that, if and so long as an assessed income period is in force under section 6 of that Act in respect of a person falling within subsection (1) above,—
- (i) the assessed amount of any element of his retirement provision shall be treated as the amount of that element for the purposes of housing benefit; and
- (ii) his income shall be taken for those purposes not to include any element of retirement provision which it is taken not to include for the purposes of state pension credit by virtue of a determination under subsection (5) of that section.
- (5) In subsection (4) above “assessed amount”, “element” and “retirement provision” have the same meaning as in the State Pension Credit Act (Northern Ireland) 2002.
- (6) The Department may by regulations make provision for the provisions of this section to apply with modifications in cases to which section 12 of the State Pension Credit Act (Northern Ireland) 2002 (polygamous marriages) applies.
#### Test of incapacity for work.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
##### 141A
- (1) If a child or qualifying young person dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child or qualifying young person for a prescribed period following that week.
- (2) If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was—
- (a) a member of a married couple or civil partnership and living with the person to whom he was married or who was his civil partner, or
- (b) a member of an unmarried couple or a cohabiting same-sex couple,
that other member of the couple or partnership shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.
- (3) If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).
- (4) Where a person is entitled to child benefit in respect of a child or qualifying young person under this section, section 77 applies with the omission of subsections (4) to (6).
- (5) In this section—
- “*civil partnership*” means two people of the same sex who are civil partners of each other and are neither— separated under a court order, norseparated in circumstances in which the separation is likely to be permanent,
- “*cohabiting same-sex couple*” means two people of the same sex who are not civil partners of each other but are living together as if they were civil partners,
- “*married couple*” means a man and a woman who are married to each other and are neither—separated under a court order, norseparated in circumstances in which the separation is likely to be permanent, and
- “*unmarried couple*” means a man and a woman who are not a married couple but are living together as husband and wife.
- (6) For the purposes of this section, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.
#### Category B retirement pension for widows and widowers.
#### Persons 65 or over.
#### Entitlement: general
#### Liability to make payments
#### Entitlement to additional statutory paternity pay: birth
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Entitlement
#### Entitlement
#### Entitlement: prospective adopters with whom looked after children are placed
#### Relationship with benefits and other payments, etc.
#### Part XIIZB: supplementary
#### Power to apply Part XIIZB to other cases
#### Entitlement: birth
#### Short title, commencement and extent.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
#### Special provision for married people.
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: birth
#### Crown employment—Part XIIZA
#### Restrictions on contracting out
#### Special classes of person
#### Special classes of person
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Regulations and orders - general.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
##### 2
Maximum increase of weekly disablement pension where constant attendance needed.
##### 2A
Long-term incapacity benefit.
##### 5
Unemployability supplement under paragraph 2 of Schedule 7.
##### 6
Increase under paragraph 3 of Schedule 7 of weekly rate of unemployability supplement.
##### 1
Disablement pension (weekly rates).
##### 3
Increase of weekly rate of disablement pension (exceptionally severe disablement).
##### 4
Maximum of aggregate of weekly benefit payable for successive accidents.
##### 7
Increase under paragraph 4 of Schedule 7 of weekly rate of disablement pension.
##### 8
Increase under paragraph 6 of Schedule 7 of weekly rate of disablement pension.
##### 1A
Short-term incapacity benefit –
##### 4A
Widowed parent’s allowance
##### 9
Maximum disablement gratuity under paragraph 9 of Schedule 7.
##### 10
Widow’s pension (weekly rates).
##### 11
Widower’s pension (weekly rate).
##### 12
Weekly rate of allowance in respect of children and qualifying young persons under paragraph 18 of Schedule 7.
1. The following abbreviations are used in this Table:—
##### 7BZA
- (1) The Inland Revenue may by regulations provide for Class 1, Class 1A, Class 1B or Class 2 contributions to which regulations under paragraph 7B apply to be recovered in a similar manner to income tax.
- (2) Regulations under sub-paragraph (1) may apply or extend with or without modification in relation to such contributions any of the provisions of the Income Tax Acts or of PAYE regulations.
- (3) Any reference to contributions in this paragraph shall be construed as including a reference to any interest or penalty payable, in respect of contributions, by virtue of regulations under paragraph (e) or (h) of paragraph 7B(2).
1. The following abbreviations are used in this Table:—
### Choice between increase of pension and lump sum where pensioner’s entitlement is deferred
##### A1
- (1) Where a person’s entitlement to a Category A or Category B retirement pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 1 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 3A (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 1 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 3A.
- (4) Where the Category A or Category B retirement pension includes any increase under paragraphs 5 to 6A, no election under sub-paragraph (1) applies to so much of the pension as consists of that increase (an entitlement to an increase of pension in respect of such an increase after a period of deferment being conferred either by paragraphs 1 and 2 or by paragraph 2A).
##### 2A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred,
- (b) the pension includes an increase under paragraphs 5 to 6A, and
- (c) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The rate of the person’s Category A or Category B retirement pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under sub-paragraph (3).
- (3) For each complete incremental period in the person’s period of deferment, the amount of the increment shall be 1/5th per cent. of the weekly rate of the increase to which the person would have been entitled under paragraphs 5 to 6A for the period if his entitlement to the Category A or Category B retirement pension had not been deferred.
### Lump sum where pensioner’s entitlement is deferred
##### 3A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred, and
- (b) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The person is entitled to an amount calculated in accordance with paragraph 3B (a “lump sum”).
### Calculation of lump sum
##### 3B
- (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.
- (2) In this paragraph—
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within the period of deferment.
- (3) The accrued amount for an accrual period for a person is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the Category A or Category B retirement pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations under paragraph 7C(2).$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the lump sum, the amount of Category A or Category B retirement pension to which the person would have been entitled for an accrual period—
- (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but
- (b) does not include—
- (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule,
- (ii) any graduated retirement benefit, or
- (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.
- (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
### Choice between increase of pension and lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
##### 3C
- (1) Subject to paragraph 8, this paragraph applies where—
- (a) a widow, widower or surviving civil partner (“W”) is entitled to a Category A or Category B retirement pension,
- (b) W was married to or was the civil partner of the other party to the marriage or civil partnership (“S”) when S died,
- (c) S’s entitlement to a Category A or Category B retirement pension was deferred when S died, and
- (d) S’s entitlement had been deferred throughout the period of 12 months ending with the day before S’s death.
- (2) W shall within the prescribed period elect in the prescribed manner either—
- (a) that paragraph 4 (entitlement to increase of pension) is to apply in relation to S’s period of deferment, or
- (b) that paragraph 7A (entitlement to lump sum) is to apply in relation to S’s period of deferment.
- (3) If no election under sub-paragraph (2) is made within the period prescribed under that sub-paragraph, W is to be treated as having made an election under sub-paragraph (2)(b).
- (4) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (2) (including one that the person is treated by sub-paragraph (3) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (2)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 4 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 7A.
- (5) The making of an election under sub-paragraph (2)(b) does not affect the application of paragraphs 5 to 6A (which relate to an increase in pension where the pensioner’s deceased spouse or civil partner had deferred an entitlement to a guaranteed minimum pension).
### Entitlement to lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
##### 7A
- (1) This paragraph applies where a person to whom paragraph 3C applies (“W”) has made (or is treated as having made) an election under paragraph 3C(2)(b).
- (2) W is entitled to an amount calculated in accordance with paragraph 7B (a “widowed person’s or surviving civil partner's lump sum”).
### Calculation of widowed person’s or surviving civil partner's lump sum
##### 7B
- (1) The widowed person’s or surviving civil partner's lump sum is the accrued amount for the last accrual period beginning during the period which—
- (a) began at the beginning of S’s period of deferment, and
- (b) ended on the day before S’s death.
- (2) In this paragraph—
- “S” means the other party to the marriage or civil partnership;
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within S’s period of deferment.
- (3) The accrued amount for an accrual period for W is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period mentioned in sub-paragraph (1), zero);P is—the basic pension, andhalf of the additional pension,to which S would have been entitled for the accrual period if his entitlement had not been deferred during the period mentioned in sub-paragraph (1);R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations made under paragraph 7C(2).$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the widowed person’s or surviving civil partner's lump sum, the amount of Category A or Category B retirement pension to which S would have been entitled for an accrual period—
- (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but
- (b) does not include—
- (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule ... ,
- (ii) any graduated retirement benefit, or
- (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.
- (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
- (7) In any case where—
- (a) there is a period between the death of S and the date on which W becomes entitled to a Category A or Category B retirement pension, and
- (b) one or more orders have come into force under section 132 of the Administration Act during that period,
the amount of the lump sum shall be increased in accordance with that order or those orders.
### Supplementary
##### 7C
- (1) Any lump sum calculated under paragraph 3B or 7B must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
- (2) Where the Secretary of State makes regulations prescribing a percentage rate for the purposes of paragraphs 3B and 7B of Schedule 5 to the Great Britain Contributions and Benefits Act, the Department may make corresponding regulations for Northern Ireland.
## SCHEDULE 5A
### Choice between pension increase and lump sum where entitlement to shared additional pension is deferred
##### 1
- (1) Where a person’s entitlement to a shared additional pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 2 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 4 (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 2 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 4.
### Increase of pension where entitlement deferred
##### 2
- (1) This paragraph applies where a person’s entitlement to a shared additional pension is deferred and either—
- (a) the period of deferment is less than 12 months, or
- (b) the person has made an election under paragraph 1(1)(a) in relation to the period of deferment.
- (2) The rate of the person’s shared additional pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under paragraph 3, but only if that amount is enough to increase the rate of the pension by at least 1 per cent.
### Calculation of increment
##### 3
- (1) A person is entitled to an increment under this paragraph for each complete incremental period in his period of deferment.
- (2) The amount of the increment for an incremental period shall be 1/5th per cent. of the weekly rate of the shared additional pension to which the person would have been entitled for the period if his entitlement had not been deferred.
- (3) Amounts under sub-paragraph (2) shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
- (4) Where an amount under sub-paragraph (2) would, apart from this sub-paragraph, be a sum less than 1/2p, the amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act or the Administration Act.
- (5) In this paragraph “incremental period” means any period of six days which are treated by regulations as days of increment for the purposes of this paragraph in relation to the person and pension in question.
- (6) Where one or more orders have come into force under section 132 of the Administration Act during the period of deferment, the rate for any incremental period shall be determined as if the order or orders had come into force before the beginning of the period of deferment.
- (7) The sums which are the increases in the rates of shared additional pension under this paragraph are subject to alteration by order made by the Department under section 132 of the Administration Act.
### Lump sum where entitlement to shared additional pension is deferred
##### 4
- (1) This paragraph applies where—
- (a) a person’s entitlement to a shared additional pension is deferred, and
- (b) the person has made (or is treated as having made) an election under paragraph 1(1)(b) in relation to the period of deferment.
- (2) The person is entitled to an amount calculated in accordance with paragraph 5 (a “lump sum”).
### Calculation of lump sum
##### 5
- (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.
- (2) In this paragraph—
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within the period of deferment.
- (3) The accrued amount for an accrual period for a person is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the shared additional pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orif a higher rate is prescribed for the purposes of paragraphs 3B and 7B of Schedule 5 to this Act, that higher rate.$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the lump sum, the amount of the shared additional pension to which the person would have been entitled for an accrual period does not include, in prescribed circumstances, such amount as may be prescribed.
- (6) The lump sum must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
##### 6A
- (1) This paragraph applies where W (referred to in paragraph 5 above) is a surviving civil partner.
- (2) The amounts referred to in paragraph 5(2)(c) above are the following—
- (a) one-half of the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,
- (b) one-half of the appropriate amount ... , and
- (c) one-half of any increase to which the deceased civil partner had been entitled under paragraph 5 above.
##### 4B
- (1) This section applies where—
- (a) a provision of the Income Tax Acts which relates to income tax chargeable under the employment income Parts of ITEPA 2003 is passed or made so as to have retrospective effect (“*the retrospective tax provision*”), and
- (b) it appears to the Treasury to be appropriate to make regulations under a relevant power for the purpose of reflecting the whole or part of the provision made by the retrospective tax provision.
- (2) Those regulations may be made so as to have retrospective effect if it appears to the Treasury to be expedient, in consequence of the retrospective tax provision, for the regulations to have that effect.
- (3) A “*relevant power*” means a power to make regulations under any of the following provisions—
- (a) section 3 (power to prescribe the manner and basis of the calculation or estimation of earnings);
- (b) section 4(6) (power to treat amounts chargeable to income tax under the employment income Parts of ITEPA 2003 as earnings);
- (c) section 4A (power to treat payments or benefits to workers supplied by service companies etc as earnings);
- (d) section 4AA (power to make provision in relation to limited liability partnerships).
- (4) It does not matter whether the retrospective tax provision in question was passed or made before the day on which the National Insurance Contributions Act 2006 was passed.
- (5) But nothing in subsection (2) authorises regulations to be made which have effect in relation to any time before 2nd December 2004.
- (6) Regulations under a relevant power made by virtue of subsection (2) may affect, for the purposes of any contributions legislation for the purposes of which the regulations are made, the earnings in respect of an employment paid to or for the benefit of an earner at a time before the regulations are made.
- (7) In such a case, subsections (8) and (9) apply and in those subsections and this subsection—
- “*relevant contributions legislation*” means any contributions legislation for the purposes of which the regulations have the effect mentioned in subsection (6);
- “*the relevant time*” means the time before the regulations are made mentioned in that subsection;
- “*the revised earnings*” means the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time as determined after applying the regulations.
- (8) References in any relevant contributions legislation, or any provision made under any such legislation, which relate to—
- (a) the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time, or
- (b) the amount of such earnings so paid at that time,
are to be read, in so far as they so relate, as references which relate to the revised earnings or, as the case may be, the amount of those earnings.
- (9) Any matter which, at the time when the regulations are made, has been determined for the purposes of any relevant contributions legislation, or any provision made under any such legislation, wholly or partly by reference to—
- (a) the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time, or
- (b) the amount of such earnings so paid at that time,
is to be redetermined as it would have been determined at the time of the original determination if it had been determined wholly or partly, as the case may be, by reference to the revised earnings or the amount of those earnings.
- (10) The matters referred to in subsection (9) may include—
- (a) whether Class 1 contributions are payable in respect of earnings paid to or for the benefit of the earner in a tax week, and
- (b) the amount of any such contribution.
- (11) Subsections (7) to (10) are subject to any express provision to the contrary (including any such provision made by regulations under section 4C(1)).
- (12) The power conferred by subsection (2) is without prejudice to any powers conferred by or by virtue of any other provision of this Act or of any other enactment.
- (13) For the purposes of this section—
- “*contributions legislation*” means any Part of this Act or provision of such a Part;
- “*enactment*” has the same meaning as it has for the purposes of section 4C.
##### 4C
- (1) The Treasury may by regulations made with the concurrence of the relevant Northern Ireland department (if any) make such provision as appears to the Treasury to be expedient for any of the purposes mentioned in subsection (2) in consequence of any provision made by or by virtue of section 4B(2).
- (2) Those purposes are—
- (a) any purpose relating to any contributions;
- (b) any purpose relating to any contributory benefit or contribution-based jobseeker's allowance;
- (c) any purpose relating to any statutory payment;
- (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (e) any purpose of Chapter 2 of Part 3 of that Act (reduction in state scheme contributions and benefits for members of certified schemes);
- (f) such other purposes as may be prescribed by regulations made by the Treasury with the concurrence of the relevant Northern Ireland department (if any).
- (3) Regulations under subsection (1) may, in particular, make provision—
- (a) modifying any provision of any enactment (including this Act and any enactment passed or made on or after the commencement day);
- (b) for any provision of any such enactment to apply in such cases, and with such modifications (if any), as the regulations may prescribe.
- (4) Regulations under subsection (1) may be made so as to have retrospective effect but must not have effect in relation to any time before 2nd December 2004.
- (5) In particular, regulations under subsection (1) made by virtue of subsection (4) may affect any of the following matters—
- (a) liability to pay contributions ...
- (b) the amount of any contribution ...
- (c) entitlement to a contributory benefit or contribution-based jobseeker's allowance;
- (d) the amount of any such benefit or allowance;
- (e) entitlement to a statutory payment;
- (f) the amount of any such payment;
- (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (i) liability to make payments under section 38A(3) of the Pensions Act or to pay minimum contributions under section 39 of that Act;
- (j) the amount of any such payment or contribution.
- (6) In such a case, where the matter has been determined before the time when the regulations are made, the regulations may provide for the matter to be redetermined accordingly.
- (7) If (ignoring this subsection) the operative provisions would directly or indirectly have effect in any case so as—
- (a) to remove a person's entitlement to a contributory benefit, contribution-based jobseeker's allowance or statutory payment, or
- (b) to reduce the amount of any such benefit, allowance or payment to which a person has an entitlement,
those provisions are to be read with such modifications as are necessary to ensure that they do not have that effect.
- (8) For the purposes of subsection (7)—
- (a) “*the operative provisions*” are section 4B(7) to (10) and any provision made by virtue of section 4B(2) or under subsection (1) of this section;
- (b) a person's “*entitlement*” includes any future entitlement which the person may have.
- (9) The powers conferred by this section are without prejudice to any powers conferred by or by virtue of any other provision of this Act or any other enactment.
- (10) In particular, any modification of any provision of an instrument by regulations made under subsection (1) is without prejudice to any other power to amend or revoke the provisions of the instrument (including the modified provision).
- (11) For the purposes of this section—
- “*the commencement day*” means the day on which the National Insurance Contributions Act 2006 was passed;
- “*enactment*” includes—Northern Ireland legislation, andan instrument made under Northern Ireland legislation (as well as an instrument made under an Act);
- “*statutory payment*” means—statutory sick pay, statutory maternity pay, statutory paternity pay, statutory adoption pay or statutory shared parental pay; orany other payment prescribed by regulations made by the Treasury with the concurrence of the relevant Northern Ireland department (if any);
- “*the relevant Northern Ireland department*”, in relation to regulations made under this section, means each Northern Ireland department responsible for any of the matters to which the regulations relate.
##### 10ZC
- (1) The Treasury may by regulations make such provision as appears to the Treasury to be expedient for any purpose of the law relating to Class 1A contributions in consequence of any relevant retrospective tax provision—
- (a) which is passed or made at or before the time when the regulations are made, or
- (b) which may be passed or made after that time.
- (2) “*Relevant retrospective tax provision*” means a provision of the Income Tax Acts which—
- (a) has retrospective effect, and
- (b) affects the amount of general earnings received by an earner from an employment on which he is chargeable to income tax under the employment income Parts of ITEPA 2003 for a tax year.
- (3) It does not matter whether the relevant retrospective tax provision was passed or made before the commencement day.
- (4) Regulations under this section may, in particular, make provision—
- (a) modifying any provision of any enactment (including this Act and any enactment passed or made on or after the commencement day);
- (b) for any provision of any such enactment to apply in such cases, and with such modifications (if any), as the regulations may prescribe.
- (5) Regulations under this section may be made so as to have retrospective effect but must not have effect in relation to any time before 2nd December 2004.
- (6) In particular, regulations under this section made by virtue of subsection (5)—
- (a) may affect matters determined before the time when the regulations are made, and
- (b) may provide for those matters to be redetermined accordingly.
- (7) Regulations under this section—
- (a) may not impose any liability to pay a Class 1A contribution, and
- (b) may not increase the amount of any Class 1A contribution.
- (8) The powers conferred by this section are without prejudice to—
- (a) any liability to pay a Class 1A contribution which arises by virtue of any relevant retrospective tax provision, and
- (b) any powers conferred by or by virtue of any other provision of this Act or any other enactment.
- (9) In particular, any modification of any provision of an instrument by regulations under this section is without prejudice to any other power to amend or revoke the provisions of the instrument (including the modified provision).
- (10) For the purposes of this section—
- “*the commencement day*” means the day on which the National Insurance Contributions Act 2006 was passed;
- “*enactment*” includes an instrument made under an Act.
#### Mobility component for certain persons eligible for invalid carriages.
#### Entitlement: adoption
#### Crown employment—Part XIIZA
#### Power to apply Part XlIZA to other cases
#### Restrictions on contracting out
#### Part XIIZB: supplementary
1. The following abbreviations are used in this Table:—
#### Entitlement: general
#### Liability to make payments
#### Special classes of person
1. The following abbreviations are used in this Table:—
1. The following abbreviations are used in this Table:—
##### 5A
- (1) Paragraph 2(d)(i) above does not apply if, at the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit.
- (2) Paragraph 2(d)(i) above ceases to apply if, at any time after the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit.
- (3) In this paragraph “pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995.
##### 23A
- (1) This section applies to the following benefits—
- (a) a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010,
- (b) a Category B retirement pension payable by virtue of section 48A or 48AA below in a case where the contributor concerned attains pensionable age on or after that date,
- (c) a Category B retirement pension payable by virtue of section 48B below in a case where the contributor concerned dies on or after that date without having attained pensionable age before that date,
- (d) a widowed parent's allowance payable in a case where the contributor concerned dies on or after that date,
- (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) The contributor concerned in the case of a benefit to which this section applies shall be credited with a Class 3 contribution for each week falling after 6th April 2010 in respect of which the contributor was a relevant carer.
- (3) A person is a relevant carer in respect of a week if the person—
- (a) is awarded child benefit for any part of that week in respect of a child under the age of 12,
- (b) is a foster parent for any part of that week, or
- (c) is engaged in caring, within the meaning given by regulations, in that week.
- (4) Regulations may make provision for a person's entitlement to be credited with Class 3 contributions by virtue of falling within subsection (3)(b) or (c) above to be conditional on the person—
- (a) applying to be so credited in accordance with the prescribed requirements, and
- (b) complying with the prescribed requirements as to the provision of information to the Department or to the Commissioners for Her Majesty’s Revenue and Customs.
- (5) The contributor concerned in the case of a benefit to which this section applies shall be credited with 52 Class 3 contributions for each tax year ending before 6th April 2010 in which the contributor was precluded from regular employment by responsibilities at home within the meaning of regulations under paragraph 5(7) of Schedule 3 to this Act.
- (6) But the maximum number of tax years for which a person can be credited with contributions under subsection (5) above is—
- (a) in the case of a benefit mentioned in subsection (1)(a) to (c) above, 22;
- (b) in the case of a benefit mentioned in subsection (1)(d) ... above, half the requisite number of years of the person's working life.
- (7) The table in paragraph 5(5) of Schedule 3 to this Act (requisite number of years of a working life of given duration) applies for the purposes of subsection (6)(b) above as it applies for the purposes of the second condition set out in paragraph 5(3) of that Schedule.
- (8) For the purpose of determining entitlement to a benefit to which this section applies, a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.
- (8A) Where this section, or regulations made under it, have the effect that the contributor concerned is credited, on or after 6th April 2016, with contributions for a tax year starting before that date, the contributions are to be treated for the purposes of calculating the rate under paragraph 3 of Schedule 1 to the Pensions Act (Northern Ireland) 2015 as having been credited before 6th April 2016.
- (9) In this section—
- “*the contributor concerned*” has the meaning given in section 21(5)(a) above;
- “*foster parent*” has the meaning given by regulations.
##### 44B
- (1) This section applies to 2010–11 and subsequent tax years.
- (2) For the purposes of section 44(6)(za) above, if any of Conditions A to C in subsections (3) to (5) below is satisfied for a relevant year to which this section applies, a pensioner is deemed to have an earnings factor for that year which—
- (a) is derived from so much of his earnings as did not exceed the upper accrual point and on which primary Class 1 contributions were paid; and
- (b) is equal to the amount which, when added to any other earnings factors taken into account under that provision, produces an aggregate of earnings factors equal to the low earnings threshold.
- (3) Condition A is that the pensioner would, apart from this section, have an earnings factor for the year—
- (a) equal to or greater than the qualifying earnings factor (“the QEF”) for the year, but
- (b) less than the low earnings threshold for the year.
- (4) Condition B is that the pensioner—
- (a) would, apart from this section and section 44C below, have an earnings factor for the year less than the QEF for the year, but
- (b) is entitled to an aggregate amount of earnings factor credits for that year under section 44C below equal to the difference between the QEF for the year and the earnings factor mentioned in paragraph (a) above.
- (5) Condition C is that the pensioner is entitled to 52 earnings factor credits for that year under section 44C below.
- (6) This section has effect in relation to the flat rate introduction year and any subsequent tax year as if—
- (a) subsection (2)(b) above referred to an aggregate of earnings factors greater than the QEF, but less than the low earnings threshold, for the year (rather than to one equal to that threshold); and
- (b) Condition A in subsection (3) above (and the reference to it in subsection (2) above) were omitted.
- (7) In this section—
- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) “*the low earnings threshold*” means the low earnings threshold for the year concerned as specified in section 44A above; and
- (c) in subsections (3) and (4) above, any reference to the pensioner's earnings factor for a relevant year is to be construed in accordance with section 44(6)(za) above.
##### 44C
- (1) This section applies, for the purposes of Conditions B and C in section 44B(4) and (5) above, to 2010–11 and subsequent tax years.
- (2) In respect of each week—
- (a) which falls in a relevant year to which this section applies, and
- (b) in respect of which a pensioner is eligible for earnings factor enhancement,
the pensioner is entitled to an earnings factor credit equal to 1/52 of the QEF for that year.
This is subject to subsection (5) below.
- (3) A pensioner is eligible for earnings factor enhancement in respect of a week if one or more of the following apply—
- (a) he was a relevant carer in respect of that week for the purposes of section 23A above (see section 23A(3));
- (b) carer's allowance was payable to him for any part of that week, or would have been so payable but for the fact that under regulations the amount payable to him was reduced to nil because of his receipt of other benefits;
- (c) severe disablement allowance was payable to him for any part of that week;
- (d) long-term incapacity benefit was payable to him for any part of that week or would have been so payable but for the fact that—
- (i) he did not satisfy the contribution conditions in paragraph 2 of Schedule 3 to this Act, or
- (ii) under regulations the amount payable to him was reduced to nil because of his receipt of other benefits or of payments from an occupational pension scheme or personal pension scheme;
- (e) he satisfies such other conditions as may be prescribed.
- (4) In subsection (3)(d)(ii) above “occupational pension scheme” and “personal pension scheme” have the meanings given by subsection (6) of section 30DD above for the purposes of subsection (5) of that section.
- (5) For the purposes of Condition B in section 44B(4) above a person is not entitled to an aggregate amount of earnings factor credits in respect of a year that is greater than the difference referred to in that Condition.
- (6) For the purposes of this section a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.
- (7) In section 44B above and this section—
- (a) “*the QEF*” means the qualifying earnings factor, and
- (b) any reference to a person being entitled to an earnings factor credit of a particular amount (or to an aggregate amount of earnings factor credits) for a year is a reference to the person being treated as having for that year an earnings factor (within the meaning of section 44(6)(za) above) of the amount in question by virtue of subsection (2) above.
##### 60A
- (1) Subsection (2) below applies if the contribution condition in Schedule 3, Part 1, paragraph 5A is not satisfied in relation to a benefit to which that paragraph applies.
- (2) A person who would have been entitled to the benefit had the condition been satisfied shall nevertheless be entitled to a prescribed proportion of that benefit in respect of each of the years of the contributor's working life that falls within subsection (3) below.
- (3) A year of the contributor's working life falls within this subsection if it is a year in relation to which the requirements in paragraph 5A(2)(a) and (b) of Part 1 of Schedule 3 are satisfied.
- (4) “*The contributor*” means the person by whom the condition is to be satisfied.
- (5) In any case where—
- (a) an employed earner who is married or a civil partner dies on or after 6th April 2010 as a result of—
- (i) a personal injury of a kind mentioned in section 94(1) below, or
- (ii) a disease or injury such as is mentioned in section 108(1) below, and
- (b) the contribution condition specified in Schedule 3, Part 1, paragraph 5A is not satisfied in respect of the employed earner,
that condition shall be taken to be satisfied for the purposes of the entitlement of the employed earner's widow, widower or surviving civil partner to a Category B retirement pension payable by virtue of section 48B above.
- (6) In subsections (1) to (3) above, any reference—
- (a) to the contribution condition in Schedule 3, Part 1, paragraph 5A, or
- (b) to the requirements of paragraph 5A(2)(a) and (b),
includes a reference to that condition or those requirements as modified by virtue of paragraph 5A(4).
##### 5A
- (1) This paragraph applies to—
- (a) a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010;
- (b) a Category B retirement pension in the cases provided for by any of sections 48A to 51.
- (2) The contribution condition for a Category A or Category B retirement pension in relation to which this paragraph applies is that—
- (a) the contributor concerned must, in respect of each of not less than 30 years of his working life, have paid or been credited with contributions of a relevant class or been credited (in the case of 1987–88 or any subsequent year) with earnings; and
- (b) in the case of each of those years, the earnings factor derived as mentioned in sub-paragraph (3) below must be not less than the qualifying earnings factor for that year.
- (3) For the purposes of paragraph (b) of sub-paragraph (2) above, the earnings factor—
- (a) in the case of 1987–88 or any subsequent year, is that which is derived from—
- (i) so much of the contributor's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in paragraph (a) of that sub-paragraph as are primary Class 1 contributions were paid or treated as paid or earnings credited; and
- (ii) any Class 2 or Class 3 contributions for the year; or
- (b) in the case of any earlier year, is that which is derived from the contributions mentioned in paragraph (a) of that sub-paragraph.
- (4) Regulations may modify sub-paragraphs (2) and (3) above for the purposes of their application in a case where—
- (a) the contributor concerned has paid, or been credited with, contributions, or
- (b) contributions have been deemed to be, or treated as, paid by or credited to him,
under the National Insurance Act (Northern Ireland) 1946 or the National Insurance Act (Northern Ireland) 1966.
## SCHEDULE 4B
## PART 1 — AMOUNT FOR PURPOSES OF SECTION 45(2)(D)
##### 1
- (1) The amount referred to in section 45(2)(d) above is to be calculated as follows—
- (a) calculate the appropriate amount for each of the relevant years within section 45(2)(d) above to which Part 2 of this Schedule applies;
- (b) calculate the appropriate amount for each of the relevant years within section 45(2)(d) above to which Part 3 of this Schedule applies; and
- (c) add those amounts together.
- (2) But if the resulting amount is a negative one, the amount referred to in section 45(2)(d) above is nil.
## PART 2 — NORMAL RULES: EMPLOYMENT NOT CONTRACTED-OUT
### Application
##### 2
This Part applies to a relevant year if —
- (a) the contracted-out condition is not satisfied in respect of any tax week in the year; and
- (b) there is a surplus in the pensioner's earnings factor for the year.
### Appropriate amount for year
##### 3
The appropriate amount for the year for the purposes of paragraph 1 above is either—
- (a) the flat rate amount for the year (if the pensioner's earnings factor for the year does not exceed the LET), or
- (b) the sum of the flat rate amount and the earnings-related amount for the year (if that earnings factor exceeds the LET).
##### 4
- (1) Where the final relevant year is 2015-16 or an earlier tax year, the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.
- (2) Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.
##### 5
The earnings-related amount for the year is calculated as follows—
- (a) take the part of the earnings factor for the year which exceeds the LET ... ;
- (b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
- (c) multiply the amount found under sub-paragraph (b) above by 10 per cent.;
- (d) divide the amount found under sub-paragraph (c) above by 44.
## PART 3 — CONTRACTED-OUT EMPLOYMENT
### Application
##### 6
This Part applies to a relevant year if —
- (a) the contracted-out condition is satisfied in respect of each tax week in the year; and
- (b) there would be a surplus in the pensioner's earnings factor for the year if section 44A of the Pensions Act did not apply in relation to any tax week falling in the year.
### Appropriate amount for year
##### 7
The appropriate amount for the year for the purposes of paragraph 1 above is calculated as follows—
- (a) calculate amounts A and B in accordance with paragraphs 8 to 10 below;
- (b) subtract amount B from amount A.
### Amount A: assumed earnings factor not exceeding LET
##### 8
- (1) Amount A is calculated in accordance with this paragraph if the pensioner's assumed earnings factor for the year does not exceed the LET.
- (2) In such a case, amount A is the flat rate amount for the year.
- (3) Where the final relevant year is 2015-16 or an earlier tax year, the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.
- (4) Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.
### Amount A: assumed earnings factor exceeding LET
##### 9
- (1) Amount A is calculated in accordance with this paragraph if the pensioner's assumed earnings factor for the year exceeds the LET.
- (2) In such a case, amount A is calculated as follows—
- (a) take the part of the assumed earnings factor for the year which exceeds the LET ... ;
- (b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
- (c) multiply the amount found under paragraph (b) above by 10 per cent.;
- (d) divide the amount found under paragraph (c) above by 44;
- (e) add the amount found under paragraph (d) above to the flat rate amount for the year.
- (3) Where the final relevant year is 2015-16 or an earlier tax year, the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.
- (4) Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.
### Amount B
##### 10
- (1) Amount B is calculated as follows—
- (a) take the part of the pensioner's assumed earnings factor for the year which exceeds the QEF ... ;
- (b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
- (c) multiply the amount found under paragraph (b) above by 20 per cent.;
- (d) divide the amount found under paragraph (c) above by the number of relevant years in the pensioner's working life.
- (2) Section 44B above is to be ignored in applying section 44(6) above for the purposes of this paragraph.
## PART 4 — OTHER CASES
##### 11
The Department may make regulations containing provision for finding for a tax year the amount referred to in section 45(2)(d) above—
- (a) in cases where the circumstances relating to the pensioner change in the course of the year, and
- (b) in such other cases as the Department thinks fit.
## PART 5 — INTERPRETATION
##### 12
In this Schedule—
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*the contracted-out condition*”, in relation to a tax week, means the condition that any earnings paid to or for the benefit of the pensioner in that week in respect of employment were in respect of employment qualifying him for a pension provided by a salary related contracted-out scheme (within the meaning of the Pensions Act);
- “*the FRAA*” has the meaning given by paragraph 13 below;
- “*the LET*”, in relation to a tax year, means the low earnings threshold for the year as specified in section 44A above;
- “*the pensioner's assumed earnings factor*”, in relation to a year, means the earnings factor that the pensioner would have for the year if section 44A(1) of the Pensions Act did not apply in relation to any tax week falling in the year;
- “*the QEF*”, in relation to a tax year, means the qualifying earnings factor for the year;
- “*relevant year*” and “*final relevant year*” have the same meanings as in section 44 above;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 13
- (1) “*The FRAA*” means the flat rate accrual amount.
- (2) Where the final relevant year is 2015-16 or an earlier tax year, that amount is £72.80 for the flat rate introduction year and subsequent tax years (but subject to section 130AA of the Administration Act).
- (3) Otherwise, that amount is £93.60 for the flat rate introduction year and subsequent tax years.
##### 129A
- (1) For the purposes of section 129 above, the appropriate maximum housing benefit (in this section referred to as “*the AMHB*”) is determined in accordance with this section.
- (2) Regulations must prescribe the manner in which the AMHB is to be determined.
- (3) The provision which may be made by the regulations includes provision for the AMHB to be ascertained in the prescribed manner by reference to Executive determinations.
- (4) The regulations may, for the purpose of determining the AMHB, provide for the amount of the liability mentioned in section 129(1)(a) above to be taken to be an amount other than the actual amount of that liability (and, without prejudice to the generality of this subsection, may provide for it to be taken to be the amount of an Executive determination).
- (5) The regulations may, for that purpose, make provision for determining the amount of liability under section 129(1)(a) above which a person is treated as having by virtue of regulations under section 133(2)(j) below (and, without prejudice to the generality of this subsection, may provide for that amount to be the amount of an Executive determination).
- (6) An Executive determination is a determination made by the Executive in the exercise of functions under this section or regulations under this section.
## Part 8A — Health in pregnancy grant
##### 136A
- (1) A woman who satisfies prescribed conditions in relation to a pregnancy of hers is entitled to payment of a lump sum (to be known as “*health in pregnancy grant*”).
- (2) A woman is not entitled to health in pregnancy grant unless she has reached the 25th week of her pregnancy before 1st January 2011.
- (3) A woman is not entitled to health in pregnancy grant unless—
- (a) she has received advice on matters relating to maternal health from a health professional;
- (b) she is in Northern Ireland at the time she makes a claim for the grant in accordance with the Administration Act.
- (4) Circumstances may be prescribed in which a woman is to be treated for the purposes of subsection (3)(b) as being, or as not being, in Northern Ireland.
- (5) In this section—
- “health professional” has such meaning as may be prescribed,
- “*prescribed*” means prescribed by regulations, and
- “*woman*” means a female of any age.
- (6) The power to make regulations under this section is exercisable by the Treasury.
##### 136B
- (1) Health in pregnancy grant is to be of an amount prescribed by regulations made by the Treasury.
- (2) Different amounts may be prescribed in relation to different cases.
#### Relationship with benefits and other payments, etc.
#### Rate and period of pay
#### Special classes of person
#### Part XIZA: supplementary
#### Power to apply Part XlIZA to other cases
#### Entitlement
#### Liability to make payments
#### Rate and period of pay
#### Part XIIZB: supplementary
##### 13A
- (1) An eligible person is entitled, if he so wishes, but subject to any conditions prescribed by regulations made by the Treasury and to the following provisions of this section, to pay Class 3 contributions in respect of a missing year.
- (2) A missing year is a tax year not earlier than 1975-76 in respect of which the person would under regulations under section 13 be entitled to pay Class 3 contributions but for a limit on the time within which contributions may be paid in respect of that year.
- (3) A person is not entitled to pay contributions in respect of more than 6 tax years under this section.
- (4) A person is not entitled to pay any contribution under this section after the end of 6 years beginning with the day on which he attains pensionable age.
- (5) A person is an eligible person if the following conditions are satisfied.
- (6) The first condition is that the person attained or will attain pensionable age in the period—
- (a) beginning with 6th April 2008, and
- (b) ending with 5th April 2015.
- (7) The second condition is that there are at least 20 tax years each of which is a year to which subsection (8) or (10) applies.
- (8) This subsection applies if—
- (a) the year is one in respect of which the person has paid or been credited with contributions that are of a relevant class for the purposes of paragraph 5 or 5A of Schedule 3 or been credited (in the case of 1987-88 or any subsequent year) with earnings, and
- (b) in the case of that year, the earnings factor derived as mentioned in subsection (9) is not less than the qualifying earnings factor for that year.
- (9) For the purposes of subsection (8)(b) the earnings factor—
- (a) in the case of 1987-88 or any subsequent year, is that which is derived from—
- (i) so much of the person's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in subsection (8)(a) as are primary Class 1 contributions were paid or treated as paid or earnings credited, and
- (ii) any Class 2 or Class 3 contributions for the year, or
- (b) in the case of any earlier year, is that which is derived from the contributions mentioned in subsection (8)(a).
- (10) This subsection applies (in the case of a person who attained or will attain pensionable age before 6th April 2010) if the year is one in which the person was precluded from regular employment by responsibilities at home within the meaning of regulations under paragraph 5(7) of Schedule 3.
- (11) The third condition applies only if the person attained or will attain pensionable age before 6th April 2010.
- (12) That condition is that—
- (a) the person has, in respect of any one tax year before that in which he attains pensionable age, actually paid contributions that are of a relevant class for the purposes of paragraph 5 of Schedule 3, and
- (b) in the case of that year, the earnings factor derived as mentioned in subsection (13) is not less than the qualifying earnings factor for that year.
- (13) For the purposes of subsection (12)(b) the earnings factor—
- (a) in the case of 1987-88 or any subsequent year, is that which is derived from—
- (i) so much of the person's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in subsection (12)(a) as are primary Class 1 contributions were paid or treated as paid, and
- (ii) any Class 2 or Class 3 contributions for the year, or
- (b) in the case of any earlier year, is that which is derived from the contributions mentioned in subsection (12)(a).
#### Liability to make payments
#### Relationship with contractual remuneration
### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
@@ -14601,682 +14833,682 @@
- (3) Regulations under this section may, in particular, amend an Act.
#### Relationship with contractual remuneration
##### 7BB
- (1) Regulations may provide, in connection with maternity allowance under section 35 or 35B, for a person who is, or will be, either liable or entitled to pay a Class 2 contribution in respect of a week in a tax year to be able to pay a Class 2 contribution in respect of that week at any time in the period—
- (a) beginning with that week, and
- (b) ending with a prescribed date.
- (2) The regulations may provide that where a person pays a Class 2 contribution in respect of a week in a tax year under the regulations—
- (a) the contribution is to be treated, before the end of the tax year, as a Class 2 contribution under section 11(6);
- (b) the contribution is to be treated, after the end of the tax year—
- (i) if the person is liable under section 11(2) to pay a Class 2 contribution in respect of that week, as a Class 2 contribution under section 11(2);
- (ii) otherwise, as a Class 2 contribution under section 11(6).
- (3) Regulations under this paragraph are to be made by the Treasury acting with the concurrence of the Department.
##### 167ZBA
- (1) Subsection (3) applies in a case involving a child who is looked after by an authority and who is placed by the authority under Article 27(2)(a) of the Children (Northern Ireland) Order 1995, in the circumstances mentioned in paragraph (2), with an approved foster parent who is also an approved prospective adopter.
- (2) The circumstances are that—
- (a) the authority—
- (i) is considering adoption for the child, or
- (ii) has decided by virtue of regulation 11 of the Adoption Agencies Regulations (Northern Ireland) 1989 that it is satisfied that adoption is in the best interests of the child, and
- (b) such conditions as may be prescribed are satisfied.
- (3) Section 167ZB has effect as if the following references or definitions were such references or definitions as may be prescribed—
- (a) the references in subsection (2) to a child being placed for adoption under the law of any part of the United Kingdom,
- (b) the reference in subsection (3) to the week in which the adopter is notified of being matched with the child for the purposes of adoption,
- (c) the reference in subsection (6) to placement for adoption,
- (d) the definition of “adopter” in subsection (7).
- (4) Where, by virtue of subsections (1) to (3), a person becomes entitled to statutory paternity pay in connection with the placement of a child as mentioned in those subsections, the person may not become entitled to payments of statutory paternity pay in connection with the placement of the child for adoption.
- (5) In this section—
- “*approved foster parent*” means a person approved as a foster parent by the authority under regulation 3 of the Foster Placement (Children) Regulations (Northern Ireland) 1996,
- “*approved prospective adopter*” means a person considered by the authority by virtue of the Adoption Agencies Regulations (Northern Ireland) 1989 to be a person suitable to adopt a child,
- “*authority*” has the same meaning as in the Children (Northern Ireland) Order 1995 (see Article 2(2) and (3) of the Order),
- “*child who is looked after by an authority*” has the same meaning as in that Order (see Articles 2(7)(b) and 25 of the Order).
- (6) The Department may by order amend the definition of, or substitute another definition for the definition of, “approved foster parent” or “approved prospective adopter” for the time being contained in subsection (5), in consequence of any modification or replacement of the regulations referred to in the definition.
##### 167ZLA
- (1) Subsection (3) applies in a case involving a child who is looked after by an authority and who is, or is expected to be, placed by the authority under Article 27(2)(a) of the Children (Northern Ireland) Order 1995, in the circumstances mentioned in paragraph (2), with an approved foster parent who is also an approved prospective adopter.
- (2) The circumstances are that—
- (a) the authority—
- (i) is considering adoption for the child, or
- (ii) has decided by virtue of regulation 11 of the Adoption Agencies Regulations (Northern Ireland) 1989 that it is satisfied that adoption is in the best interests of the child, and
- (b) such conditions as may be prescribed are satisfied.
- (3) Section 167ZL has effect as if the following references or definitions were such references or definitions as may be prescribed—
- (a) the reference in subsection (2)(a) to a child being placed for adoption under the law of any part of the United Kingdom,
- (b) the reference in subsection (3) to the week in which the person is notified that he has been matched with the child for the purposes of adoption,
- (c) the reference in subsection (5) to placement, or expected placement, for adoption.
- (4) Where, by virtue of subsections (1) to (3), a person becomes entitled to statutory adoption pay in respect of a child who is, or is expected to be placed as mentioned in subsection (1), the person may not become entitled to payments of statutory adoption pay as a result of the child being, or being expected to be, placed for adoption.
- (5) In this section, “*approved foster parent*”, “*approved prospective adopter*”, “*authority*” and “*child who is looked after by an authority*” have the same meaning as in section 167ZBA.
## PART 12ZC — STATUTORY SHARED PARENTAL PAY
##### 167ZU
- (1) Regulations may provide that, where all the conditions in subsection (2) are satisfied in relation to a person who is the mother of a child (“the claimant mother”), the claimant mother is to be entitled in accordance with the following provisions of this Part to payments to be known as “*statutory shared parental pay*”.
- (2) The conditions are—
- (a) that the claimant mother and another person (“P”) satisfy prescribed conditions as to caring or intending to care for the child,
- (b) that P satisfies prescribed conditions—
- (i) as to employment or self-employment,
- (ii) as to having earnings of a prescribed amount for a prescribed period, and
- (iii) as to relationship either with the child or with the claimant mother,
- (c) that the claimant mother has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week,
- (d) that the claimant mother's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week,
- (e) if regulations so provide, that the claimant mother continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (c) is satisfied) until a prescribed time,
- (f) that the claimant mother became entitled to statutory maternity pay by reference to the birth of the child,
- (g) that the claimant mother satisfies prescribed conditions as to the reduction of the duration of the maternity pay period,
- (h) that the claimant mother has given the person who will be liable to pay statutory shared parental pay to her notice of—
- (i) the number of weeks in respect of which she would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of P to claim statutory shared parental pay in respect of the child),
- (ii) the number of weeks in respect of which she intends to claim statutory shared parental pay, and
- (iii) the number of weeks in respect of which P intends to claim statutory shared parental pay,
- (i) that the claimant mother has given the person who will be liable to pay statutory shared parental pay to her notice of the period or periods during which she intends to claim statutory shared parental pay in respect of the child,
- (j) that a notice under paragraph (h) or (i)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content,
- (k) that P consents to the extent of the claimant mother's intended claim for statutory shared parental pay,
- (l) that it is the claimant mother's intention to care for the child during each week in respect of which statutory shared parental pay is paid to her,
- (m) that the claimant mother is absent from work during each week in respect of which statutory shared parental pay is paid to her,
- (n) that, where she is an employee within the meaning of the Employment Rights Order, the claimant mother's absence from work during each such week is absence on shared parental leave.
- (3) Regulations may provide that, where all the conditions in subsection (4) are satisfied in relation to a person (“*the claimant*”), the claimant is to be entitled in accordance with the following provisions of this Part to payments to be known as “*statutory shared parental pay*”.
- (4) The conditions are—
- (a) that the claimant and another person (“M”) who is the mother of a child satisfy prescribed conditions as to caring or intending to care for the child,
- (b) that the claimant satisfies—
- (i) prescribed conditions as to relationship with the child, or
- (ii) prescribed conditions as to relationship with M,
- (c) that M satisfies prescribed conditions—
- (i) as to employment or self-employment, and
- (ii) as to having earnings of a prescribed amount for a prescribed period,
- (d) that the claimant has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week,
- (e) that the claimant's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week,
- (f) if regulations so provide, that the claimant continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (d) is satisfied) until a prescribed time,
- (g) that M became entitled, by reference to the birth of the child, to—
- (i) a maternity allowance, or
- (ii) statutory maternity pay,
- (h) that M satisfies prescribed conditions as to—
- (i) the reduction of the duration of the maternity allowance period, or
- (ii) the reduction of the duration of the maternity pay period, as the case may be,
- (i) that the claimant has given the person who will be liable to pay statutory shared parental pay to the claimant notice of—
- (i) the number of weeks in respect of which the claimant would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of M to claim statutory shared parental pay in respect of the child),
- (ii) the number of weeks in respect of which the claimant intends to claim statutory shared parental pay, and
- (iii) the number of weeks in respect of which M intends to claim statutory shared parental pay,
- (j) that the claimant has given the person who will be liable to pay statutory shared parental pay to the claimant notice of the period or periods during which the claimant intends to claim statutory shared parental pay in respect of the child,
- (k) that a notice under paragraph (i) or (j)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content,
- (l) that M consents to the extent of the claimant's intended claim for statutory shared parental pay,
- (m) that it is the claimant's intention to care for the child during each week in respect of which statutory shared parental pay is paid to the claimant,
- (n) that the claimant is absent from work during each week in respect of which statutory shared parental pay is paid to the claimant,
- (o) that, where the claimant is an employee within the meaning of the Employment Rights Order, the claimant's absence from work during each such week is absence on shared parental leave.
##### 167ZV
- (1) Regulations may provide for—
- (a) the determination of the extent of a person's entitlement, by virtue of section 167ZU, to statutory shared parental pay in respect of a child,
- (b) when statutory shared parental pay by virtue of that section is to be payable.
- (2) Provision under subsection (1)(a) is to secure that the number of weeks in respect of which a person is entitled to payments of statutory shared parental pay in respect of a child does not exceed the number of weeks of the maternity pay period reduced by—
- (a) where the mother of the child takes action that is treated by regulations as constituting for the purposes of section 167ZU and this section her return to work without satisfying conditions prescribed under subsection (2)(h) or, as the case may be, (4)(i) of section 167ZU—
- (i) the number of relevant weeks in respect of which maternity allowance or statutory maternity pay is payable to the mother, or
- (ii) if that number of relevant weeks is less than a number prescribed by regulations, that prescribed number of weeks, or
- (b) except where paragraph (a) applies, the number of weeks to which the maternity allowance period is reduced by virtue of section 35(3A) or, as the case may be, the maternity pay period is reduced by virtue of section 161(3A).
- (3) For the purposes of subsection (2)(a), a relevant week is—
- (a) where maternity allowance is payable to a mother, a week or part of a week falling before the time at which the mother takes action that is treated by regulations as constituting for the purposes of this section her return to work,
- (b) where statutory maternity pay is payable to a mother, a week falling before the week in which the mother takes action that is so treated.
- (4) For the purposes of subsections (2)(a) and (3), “week” has—
- (a) the same meaning as in section 121(1), in relation to maternity allowance, or
- (b) the same meaning as in section 161(8), in relation to statutory maternity pay.
- (5) In determining the number of weeks for the purposes of subsection (2)(b)—
- (a) “*week*” has the same meaning as in subsection (4), and
- (b) a part of a week is to be treated as a week.
- (6) Provision under subsection (1)(a) is to secure that, where two persons are entitled to payments of statutory shared parental pay in respect of a child, the extent of one's entitlement and the extent of the other's entitlement do not, taken together, exceed what would be available to one person (see subsection (2)).
- (7) Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay may be made to a person in respect of a child after the end of such period as may be prescribed.
- (8) Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay in respect of a child may be made to a person who is the mother of the child before the end of the mother's maternity pay period.
- (9) Regulations may provide that, where the conditions in subsection (10) are satisfied in relation to a person who is entitled to statutory sharedparental pay under section 167ZU(1) or (3) (“V”), V may vary the period or periods during which V intends to claim statutory shared parental pay in respect of the child in question, subject to complying with provision under subsection (11) where that is relevant.
- (10) The conditions are—
- (a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of an intention to vary the period or periods during which V intends to claim statutory shared parental pay,
- (b) that a notice under paragraph (a)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content.
- (11) Regulations may provide that, where the conditions in subsection (12) are satisfied in relation to a person who is entitled to statutory shared parental pay under section 167ZU(1) or (3) (“V”), V may vary the number of weeks in respect of which V intends to claim statutory shared parental pay.
- (12) The conditions are—
- (a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of—
- (i) the extent to which V has exercised an entitlement to statutory shared parental pay in respect of the child,
- (ii) the extent to which V intends to claim statutory shared parental pay in respect of the child,
- (iii) the extent to which another person has exercised an entitlement to statutory shared parental pay in respect of the child, and
- (iv) the extent to which another person intends to claim statutory shared parental pay in respect of the child,
- (b) that a notice under paragraph (a)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content,
- (c) that the person who is P or, as the case may be, M in relation to V consents to that variation.
- (13) A person's entitlement to statutory shared parental pay under section 167ZU and this section is not affected by the birth of more than one child as a result of the same pregnancy.
##### 167ZW
- (1) Regulations may provide that, where all the conditions in subsection (2) are satisfied in relation to a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom (“claimant A”), claimant A is to be entitled in accordance with the following provisions of this Part to payments to be known as “*statutory shared parental pay*”.
- (2) The conditions are—
- (a) that claimant A and another person (“X”) satisfy prescribed conditions as to caring or intending to care for the child,
- (b) that X satisfies prescribed conditions—
- (i) as to employment or self-employment,
- (ii) as to having earnings of a prescribed amount for a prescribed period, and
- (iii) as to relationship either with the child or with claimant A,
- (c) that claimant A has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week,
- (d) that claimant A's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week,
- (e) if regulations so provide, that claimant A continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (c) is satisfied) until a prescribed time,
- (f) that claimant A became entitled to statutory adoption pay by reference to the placement for adoption of the child,
- (g) that claimant A satisfies prescribed conditions as to the reduction of the duration of the adoption pay period,
- (h) that claimant A has given the person who will be liable to pay statutory shared parental pay to claimant A notice of—
- (i) the number of weeks in respect of which claimant A would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of X to claim statutory shared parental pay in respect of the child),
- (ii) the number of weeks in respect of which claimant A intends to claim statutory shared parental pay, and
- (iii) the number of weeks in respect of which X intends to claim statutory shared parental pay,
- (i) that claimant A has given the person who will be liable to pay statutory shared parental pay to claimant A notice of the period or periods during which claimant A intends to claim statutory shared parental pay in respect of the child,
- (j) that a notice under paragraph (h) or (i)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content,
- (k) that X consents to the extent of claimant A's intended claim for statutory shared parental pay,
- (l) that it is claimant A's intention to care for the child during each week in respect of which statutory shared parental pay is paid to claimant A,
- (m) that claimant A is absent from work during each week in respect of which statutory shared parental pay is paid to claimant A,
- (n) that, where claimant A is an employee within the meaning of the Employment Rights Order, claimant A's absence from work during each such week is absence on shared parental leave.
- (3) Regulations may provide that, where all the conditions in subsection (4) are satisfied in relation to a person (“claimant B”), claimant B is to be entitled in accordance with the following provisions of this Part to payments to be known as “*statutory shared parental pay*”.
- (4) The conditions are—
- (a) that claimant B and another person (“Y”) who is a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom satisfy prescribed conditions as to caring or intending to care for the child,
- (b) that claimant B satisfies—
- (i) prescribed conditions as to relationship with the child, or
- (ii) prescribed conditions as to relationship with Y,
- (c) that Y satisfies prescribed conditions—
- (i) as to employment or self-employment, and
- (ii) as to having earnings of a prescribed amount for a prescribed period,
- (d) that claimant B has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week,
- (e) that claimant B's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week,
- (f) if regulations so provide, that claimant B continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (d) is satisfied) until a prescribed time,
- (g) that Y became entitled to statutory adoption pay by reference to the placement for adoption of the child,
- (h) that Y satisfies prescribed conditions as to the reduction of the duration of the adoption pay period,
- (i) that claimant B has given the person who will be liable to pay statutory shared parental pay to claimant B notice of—
- (i) the number of weeks in respect of which claimant B would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of Y to claim statutory shared parental pay in respect of the child),
- (ii) the number of weeks in respect of which claimant B intends to claim statutory shared parental pay, and
- (iii) the number of weeks in respect of which Y intends to claim statutory shared parental pay,
- (j) that claimant B has given the person who will be liable to pay statutory shared parental pay to claimant B notice of the period or periods during which claimant B intends to claim statutory shared parental pay in respect of the child,
- (k) that a notice under paragraph (i) or (j)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content,
- (l) that Y consents to the extent of claimant B's intended claim for statutory shared parental pay,
- (m) that it is claimant B's intention to care for the child during each week in respect of which statutory shared parental pay is paid to claimant B,
- (n) that claimant B is absent from work during each week in respect of which statutory shared parental pay is paid to claimant B,
- (o) that, where claimant B is an employee within the meaning of the Employment Rights Order, claimant B's absence from work during each such week is absence on shared parental leave.
##### 167ZX
- (1) Regulations may provide for—
- (a) the determination of the extent of a person's entitlement, by virtue of section 167ZW, to statutory shared parental pay in respect of a child,
- (b) when statutory shared parental pay by virtue of that section is to be payable.
- (2) Provision under subsection (1)(a) is to secure that the number of weeks in respect of which a person is entitled to payments of statutory shared parental pay in respect of a child does not exceed the number of weeks of the adoption pay period reduced by—
- (a) where the person who became entitled to receive statutory adoption pay takes action that is treated by regulations as constituting for the purposes of section 167ZW and this section the person's return to work without satisfying conditions prescribed under subsection (2)(h) or, as the case may be, (4)(i) of section 167ZW—
- (i) the number of relevant weeks in respect of which statutory adoption pay is payable to the person, or
- (ii) if that number of relevant weeks is less than a number prescribed by regulations, that prescribed number of weeks, or
- (b) except where paragraph (a) applies, the number of weeks to which the adoption pay period has been reduced by virtue of section 167ZN(2A).
- (3) In subsection (2)(a) “*relevant week*” means a week falling before the week in which a person takes action that is treated by regulations as constituting for the purposes of this section the person's return to work, and for these purposes “*week*” has the meaning as in section 167ZN(8).
- (4) In determining the number of weeks for the purposes of subsection (2)(b)—
- (a) “*week*” has the same meaning as in subsection (3), and
- (b) a part of a week is to be treated as a week.
- (5) Provision under subsection (1)(a) is to secure that, where two persons are entitled to payments of statutory shared parental pay in respect of a child, the extent of one's entitlement and the extent of the other's entitlement do not, taken together, exceed what would be available to one person (see subsection (2)).
- (6) Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay may be made to a person in respect of a child after the end of such period as may be prescribed.
- (7) Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay in respect of a child may be made to a person who became entitled to receive statutory adoption pay in respect of the child before the end of the person's adoption pay period.
- (8) Regulations may provide that, where the conditions in subsection (9) are satisfied in relation to a person who is entitled to statutory sharedparental pay under section 167ZW(1) or (3) (“V”), V may vary the period or periods during which V intends to claim statutory shared parental pay in respect of the child in question, subject to complying with provision under subsection (10) where that is relevant.
- (9) The conditions are—
- (a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of an intention to vary the period or periods during which V intends to claim statutory shared parental pay,
- (b) that a notice under paragraph (a)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content.
- (10) Regulations may provide that, where the conditions in subsection (11) are satisfied in relation to a person who is entitled to statutory shared parental pay under section 167ZW(1) or (3) (“V”), V may vary the number of weeks in respect of which V intends to claim statutory shared parental pay.
- (11) The conditions are—
- (a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of—
- (i) the extent to which V has exercised an entitlement to statutory shared parental pay in respect of the child,
- (ii) the extent to which V intends to claim statutory shared parental pay in respect of the child,
- (iii) the extent to which another person has exercised an entitlement to statutory shared parental pay in respect of the child, and
- (iv) the extent to which another person intends to claim statutory shared parental pay in respect of the child,
- (b) that a notice under paragraph (a)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content,
- (c) that the person who is X or, as the case may be, Y in relation to V consents to that variation.
- (12) A person's entitlement to statutory shared parental pay under this section is not affected by the placement for adoption of more than one child as part of the same arrangement.
##### 167ZY
- (1) Regulations are to provide for statutory shared parental pay in respect of a child who is looked after by an authority and who is, or is expected to be, placed by the authority under Article 27(2)(a) of the Children (Northern Ireland) Order 1995, in the circumstances mentioned in paragraph (2), with an approved foster parent who is also an approved prospective adopter.
- (2) The circumstances are that—
- (a) the authority—
- (i) is considering adoption for the child, or
- (ii) has decided by virtue of regulation 11 of the Adoption Agencies Regulations (Northern Ireland) 1989 that it is satisfied that adoption is in the best interests of the child, and
- (b) such conditions as may be prescribed are satisfied.
- (3) Sections 167ZW and 167ZX have effect, in relation to provision made by virtue of subsection (1) as if references to a child being placed for adoption under the law of any part of the United Kingdom and to placement for adoption were such references as may be prescribed.
- (4) In this section, “*approved foster parent*”, “*approved prospective adopter*”, “*authority*” and “*child who is looked after by an authority*” have the same meaning as in section 167ZBA.”.
##### 167ZZ
- (1) Regulations may—
- (a) provide that the following do not have effect, or have effect subject to prescribed modifications, in such cases as may be prescribed—
- (i) section 167ZU(2)(a) to (o),
- (ii) section 167ZU(4)(a) to (p),
- (iii) section 167ZV(10)(a) and (b),
- (iv) section 167ZV(12)(a) to (c),
- (v) section 167ZW(2)(a) to (o),
- (vi) section 167ZW(4)(a) to (p),
- (vii) section 167ZX(9)(a) and (b), and
- (viii) section 167ZX(11)(a) to (c),
- (b) impose requirements about evidence of entitlement and procedures to be followed,
- (c) specify in what circumstances employment is to be treated as continuous for the purposes of section 167ZU or 167ZW,
- (d) provide that a person is to be treated for the purposes of those sections as being employed for a continuous period of at least the prescribed period where—
- (i) the person has been employed by the same employer for at least the prescribed period under two or more separate contracts of service, and
- (ii) those contracts were not continuous,
- (e) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of section 167ZU or 167ZW,
- (f) provide that—
- (i) the amount of a person's earnings for any period, or
- (ii) the amount of the person's earnings to be treated as comprised in any payment made to the person or for the person's benefit,
are to be calculated or estimated for the purposes of section 167ZU or 167ZW in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person are, to such extent as may be prescribed, to be disregarded or, as the case may be, to be deducted from the amount of the person's earnings.
- (2) The persons upon whom requirements may be imposed by virtue of subsection (1)(b) include—
- (a) a person who, in connection with another person's claim to be paid statutory shared parental pay, is required to satisfy conditions prescribed under section 167ZU(2)(b) or (4)(c) or 167ZW(2)(b) or (4)(c),
- (b) an employer or former employer of such a person.
- (3) In subsection (1)(d) “*the prescribed period*” means the period of the length prescribed by regulations under section 167ZU(2)(c) or (4)(d) or 167ZW(2)(c) or (4)(d), as the case may be.
##### 167ZZ1
- (1) The liability to make payments of statutory shared parental pay by virtue of sections 167ZU and 167ZV or, as the case may be, 167ZW and 167ZX is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in section 167ZU(2)(c) or (4)(d) or, as the case may be, 167ZW(2)(c) or (4)(d).
- (2) Regulations must make provision as to a former employer's liability to pay statutory shared parental pay to a person in any case where the former employee's contract of service with the person has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory shared parental pay.
- (3) The Department may, with the concurrence of the Commissioners for Her Majesty's Revenue and Customs, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory shared parental pay is to be a liability of the Commissioners.
##### 167ZZ2
- (1) Statutory shared parental pay is payable at such fixed or earnings related weekly rate as may be prescribed by regulations, which may prescribe different kinds of rate for different cases.
- (2) Subject to the following provisions of this section, statutory shared parental pay is payable to a person in respect of each week falling within a relevant period, up to the number of weeks determined in the case of that person in accordance with regulations under section 167ZV(1) or 167ZX(1).
- (3) Except in such cases as may be prescribed, statutory shared parental pay is not payable to a person in respect of a week falling within a relevant period if it is not the person's intention at the beginning of the week to care for the child by reference to whom the person satisfies—
- (a) the condition in section 167ZU(2)(a) or (4)(a), or
- (b) the condition in section 167ZW(2)(a) or (4)(a).
- (4) Except in such cases as may be prescribed, statutory shared parental pay is not payable to a person in respect of a week falling within a relevant period during any part of which week the person works for any employer.
- (5) The Department may by regulations specify circumstances in which there is to be no liability to pay statutory shared parental pay in respect of a week falling within a relevant period.
- (6) Where for any purpose of this Part or of regulations it is necessary to calculate the daily rate of statutory shared parental pay, the amountpayable by way of statutory shared parental pay for any day shall be taken as one seventh of the weekly rate.
- (7) For the purposes of this section a week falls within a relevant period if it falls within a period specified in a notice under—
- (a) section 167ZU(2)(j) or (4)(k) or 167ZV(10)(a), or
- (b) section 167ZW(2)(j) or (4)(k) or 167ZX(9)(a),
and is not afterwards excluded from such a period by a variation of the period or periods during which the person in question intends to claim statutory shared parental pay.
- (8) In this section “*week*”, in relation to a relevant period, means a period of seven days beginning with the day of the week on which the relevant period starts.
##### 167ZZ3
- (1) An agreement is void to the extent that it purports—
- (a) to exclude, limit or otherwise modify any provision of this Part, or
- (b) to require a person to contribute (whether directly or indirectly) towards any costs incurred by that person's employer or former employer under this Part.
- (2) For the avoidance of doubt, an agreement between an employer and an employee, authorising deductions from statutory shared parental pay which the employer is liable to pay to the employee in respect of any period, is not void by virtue of subsection (1)(a) if the employer—
- (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which the employer is liable to pay in respect of the same period, or
- (b) would be so authorised if the employer were liable to pay contractual remuneration in respect of that period.
##### 167ZZ4
- (1) Subject to subsections (2) and (3), any entitlement to statutory shared parental pay is not to affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).
- (2) Subject to subsection (3)—
- (a) any contractual remuneration paid to a person by an employer of that person in respect of any period is to go towards discharging any liability of that employer to pay statutory shared parental pay to that person in respect of that period, and
- (b) any statutory shared parental pay paid by an employer to a person who is an employee of that employer in respect of any period is to go towards discharging any liability of that employer to pay contractual remuneration to that person in respect of that period.
- (3) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (1) and (2).
##### 167ZZ5
The provisions of this Part apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
##### 167ZZ6
- (1) The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part in such manner as the Department thinks proper in its application to any person who is, has been or is to be—
- (a) employed on board any ship, vessel, hovercraft or aircraft,
- (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances, or
- (c) in prescribed employment in connection with continental shelf operations.
- (2) Regulations under subsection (1) may, in particular, provide—
- (a) for any provision of this Part to apply to any such person, notwithstanding that it would not otherwise apply,
- (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply,
- (c) for excepting any such person from the application of any such provision where the person neither is domiciled nor has a place of residence in any part of Northern Ireland,
- (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
- (3) In this section, “*continental shelf operations*” has the same meaning as in sections 166(3), 167ZI(3) and 167ZR(3).
##### 167ZZ7
- (1) In this Part—
- “*adoption pay period*” has the same meaning as in section 167ZN(2),
- “*employer*”, in relation to a person who is an employee, means a person who—under section 6 is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee, orwould be liable to pay such contributions but for—the condition in section 6(1)(b), orthe employee being under the age of 16,
- “*maternity allowance period*” has the meaning given in section 35(2),
- “*maternity pay period*” has the meaning given in section 161(1),
- “*modifications*” includes additions, omissions and amendments, and related expressions are to be read accordingly,
- “*prescribed*” means prescribed by regulations.
- (2) In this Part, “*employee*” means a person who is gainfully employed in Northern Ireland either under a contract of service or in an office(including elective office) with general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003).
- (3) Regulations may provide—
- (a) for cases where a person who falls within the definition in subsection (2) is not to be treated as an employee for the purposes of this Part, and
- (b) for cases where a person who would not otherwise be an employee for the purposes of this Part is to be treated as an employee for those purposes.
- (4) Without prejudice to any other power to make regulations under this Part, regulations may specify cases in which, for the purposes of this Part or of such provisions of this Part as may be prescribed—
- (a) two or more employers are to be treated as one,
- (b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.
- (5) In this Part, except where otherwise provided, “*week*” means a period of seven days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
- (6) For the purposes of this Part, a person's normal weekly earnings are, subject to subsection (8), to be taken to be the average weekly earnings which in the relevant period have been paid to the person or paid for the person's benefit under the contract of service with the employer in question.
- (7) For the purposes of subsection (6) “earnings” and “relevant period” have the meanings given to them by regulations.
- (8) In such cases as may be prescribed, a person's normal weekly earnings are to be calculated in accordance with regulations.
- (9) Where in consequence of the establishment of one or more Health and Social Care trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person's contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part or such provisions of this Part as may be prescribed.
- (10) Regulations under subsection (9) may prescribe—
- (a) the conditions that must be satisfied if a person is to be entitled to make such an election,
- (b) the manner in which, and the time within which, such an election is to be made,
- (c) the persons to whom, and the manner in which, notice of such an election is to be given,
- (d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, the person is to provide it,
- (e) the time for which such an election is to have effect,
- (f) which one of the person's employers under two or more contracts is to be regarded for the purposes of statutory shared parental pay as the person's employer under the contract.
- (11) The powers under subsections (9) and (10) are without prejudice to any other power to make regulations under this Part.
- (12) In this Part, “*regulations*” means regulations made by the Department for Employment and Learning, and in relation to any such regulations sections 171 and 172 have effect as if references there to “the Department” were references to the Department for Employment and Learning.
- (13) Regulations under any of subsections (4) to (10) must be made with the concurrence of the Commissioners for Her Majesty's Revenue and Customs.
##### 167ZZ8
- (1) The Department may by regulations provide for this Part to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.
- (2) The Department may by regulations provide for this Part to have effect in relation to cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order, with such modifications as the regulations may prescribe.
- (3) Where section 167ZZ(1)(b) has effect in relation to such cases as are described in subsection (2), regulations under section 167ZZ(1)(b) may impose requirements to make statutory declarations as to—
- (a) eligibility to apply for a parental order,
- (b) intention to apply for such an order.
#### Part XIZA: supplementary
##### 7BB
- (1) Regulations may provide, in connection with maternity allowance under section 35 or 35B, for a person who is, or will be, either liable or entitled to pay a Class 2 contribution in respect of a week in a tax year to be able to pay a Class 2 contribution in respect of that week at any time in the period—
- (a) beginning with that week, and
- (b) ending with a prescribed date.
- (2) The regulations may provide that where a person pays a Class 2 contribution in respect of a week in a tax year under the regulations—
- (a) the contribution is to be treated, before the end of the tax year, as a Class 2 contribution under section 11(6);
- (b) the contribution is to be treated, after the end of the tax year—
- (i) if the person is liable under section 11(2) to pay a Class 2 contribution in respect of that week, as a Class 2 contribution under section 11(2);
- (ii) otherwise, as a Class 2 contribution under section 11(6).
- (3) Regulations under this paragraph are to be made by the Treasury acting with the concurrence of the Department.
##### 167ZBA
- (1) Subsection (3) applies in a case involving a child who is looked after by an authority and who is placed by the authority under Article 27(2)(a) of the Children (Northern Ireland) Order 1995, in the circumstances mentioned in paragraph (2), with an approved foster parent who is also an approved prospective adopter.
- (2) The circumstances are that—
- (a) the authority—
- (i) is considering adoption for the child, or
- (ii) has decided by virtue of regulation 11 of the Adoption Agencies Regulations (Northern Ireland) 1989 that it is satisfied that adoption is in the best interests of the child, and
- (b) such conditions as may be prescribed are satisfied.
- (3) Section 167ZB has effect as if the following references or definitions were such references or definitions as may be prescribed—
- (a) the references in subsection (2) to a child being placed for adoption under the law of any part of the United Kingdom,
- (b) the reference in subsection (3) to the week in which the adopter is notified of being matched with the child for the purposes of adoption,
- (c) the reference in subsection (6) to placement for adoption,
- (d) the definition of “adopter” in subsection (7).
- (4) Where, by virtue of subsections (1) to (3), a person becomes entitled to statutory paternity pay in connection with the placement of a child as mentioned in those subsections, the person may not become entitled to payments of statutory paternity pay in connection with the placement of the child for adoption.
- (5) In this section—
- “*approved foster parent*” means a person approved as a foster parent by the authority under regulation 3 of the Foster Placement (Children) Regulations (Northern Ireland) 1996,
- “*approved prospective adopter*” means a person considered by the authority by virtue of the Adoption Agencies Regulations (Northern Ireland) 1989 to be a person suitable to adopt a child,
- “*authority*” has the same meaning as in the Children (Northern Ireland) Order 1995 (see Article 2(2) and (3) of the Order),
- “*child who is looked after by an authority*” has the same meaning as in that Order (see Articles 2(7)(b) and 25 of the Order).
- (6) The Department may by order amend the definition of, or substitute another definition for the definition of, “approved foster parent” or “approved prospective adopter” for the time being contained in subsection (5), in consequence of any modification or replacement of the regulations referred to in the definition.
##### 167ZLA
- (1) Subsection (3) applies in a case involving a child who is looked after by an authority and who is, or is expected to be, placed by the authority under Article 27(2)(a) of the Children (Northern Ireland) Order 1995, in the circumstances mentioned in paragraph (2), with an approved foster parent who is also an approved prospective adopter.
- (2) The circumstances are that—
- (a) the authority—
- (i) is considering adoption for the child, or
- (ii) has decided by virtue of regulation 11 of the Adoption Agencies Regulations (Northern Ireland) 1989 that it is satisfied that adoption is in the best interests of the child, and
- (b) such conditions as may be prescribed are satisfied.
- (3) Section 167ZL has effect as if the following references or definitions were such references or definitions as may be prescribed—
- (a) the reference in subsection (2)(a) to a child being placed for adoption under the law of any part of the United Kingdom,
- (b) the reference in subsection (3) to the week in which the person is notified that he has been matched with the child for the purposes of adoption,
- (c) the reference in subsection (5) to placement, or expected placement, for adoption.
- (4) Where, by virtue of subsections (1) to (3), a person becomes entitled to statutory adoption pay in respect of a child who is, or is expected to be placed as mentioned in subsection (1), the person may not become entitled to payments of statutory adoption pay as a result of the child being, or being expected to be, placed for adoption.
- (5) In this section, “*approved foster parent*”, “*approved prospective adopter*”, “*authority*” and “*child who is looked after by an authority*” have the same meaning as in section 167ZBA.
## PART 12ZC — STATUTORY SHARED PARENTAL PAY
##### 167ZU
- (1) Regulations may provide that, where all the conditions in subsection (2) are satisfied in relation to a person who is the mother of a child (“the claimant mother”), the claimant mother is to be entitled in accordance with the following provisions of this Part to payments to be known as “*statutory shared parental pay*”.
- (2) The conditions are—
- (a) that the claimant mother and another person (“P”) satisfy prescribed conditions as to caring or intending to care for the child,
- (b) that P satisfies prescribed conditions—
- (i) as to employment or self-employment,
- (ii) as to having earnings of a prescribed amount for a prescribed period, and
- (iii) as to relationship either with the child or with the claimant mother,
- (c) that the claimant mother has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week,
- (d) that the claimant mother's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week,
- (e) if regulations so provide, that the claimant mother continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (c) is satisfied) until a prescribed time,
- (f) that the claimant mother became entitled to statutory maternity pay by reference to the birth of the child,
- (g) that the claimant mother satisfies prescribed conditions as to the reduction of the duration of the maternity pay period,
- (h) that the claimant mother has given the person who will be liable to pay statutory shared parental pay to her notice of—
- (i) the number of weeks in respect of which she would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of P to claim statutory shared parental pay in respect of the child),
- (ii) the number of weeks in respect of which she intends to claim statutory shared parental pay, and
- (iii) the number of weeks in respect of which P intends to claim statutory shared parental pay,
- (i) that the claimant mother has given the person who will be liable to pay statutory shared parental pay to her notice of the period or periods during which she intends to claim statutory shared parental pay in respect of the child,
- (j) that a notice under paragraph (h) or (i)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content,
- (k) that P consents to the extent of the claimant mother's intended claim for statutory shared parental pay,
- (l) that it is the claimant mother's intention to care for the child during each week in respect of which statutory shared parental pay is paid to her,
- (m) that the claimant mother is absent from work during each week in respect of which statutory shared parental pay is paid to her,
- (n) that, where she is an employee within the meaning of the Employment Rights Order, the claimant mother's absence from work during each such week is absence on shared parental leave.
- (3) Regulations may provide that, where all the conditions in subsection (4) are satisfied in relation to a person (“*the claimant*”), the claimant is to be entitled in accordance with the following provisions of this Part to payments to be known as “*statutory shared parental pay*”.
- (4) The conditions are—
- (a) that the claimant and another person (“M”) who is the mother of a child satisfy prescribed conditions as to caring or intending to care for the child,
- (b) that the claimant satisfies—
- (i) prescribed conditions as to relationship with the child, or
- (ii) prescribed conditions as to relationship with M,
- (c) that M satisfies prescribed conditions—
- (i) as to employment or self-employment, and
- (ii) as to having earnings of a prescribed amount for a prescribed period,
- (d) that the claimant has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week,
- (e) that the claimant's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week,
- (f) if regulations so provide, that the claimant continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (d) is satisfied) until a prescribed time,
- (g) that M became entitled, by reference to the birth of the child, to—
- (i) a maternity allowance, or
- (ii) statutory maternity pay,
- (h) that M satisfies prescribed conditions as to—
- (i) the reduction of the duration of the maternity allowance period, or
- (ii) the reduction of the duration of the maternity pay period, as the case may be,
- (i) that the claimant has given the person who will be liable to pay statutory shared parental pay to the claimant notice of—
- (i) the number of weeks in respect of which the claimant would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of M to claim statutory shared parental pay in respect of the child),
- (ii) the number of weeks in respect of which the claimant intends to claim statutory shared parental pay, and
- (iii) the number of weeks in respect of which M intends to claim statutory shared parental pay,
- (j) that the claimant has given the person who will be liable to pay statutory shared parental pay to the claimant notice of the period or periods during which the claimant intends to claim statutory shared parental pay in respect of the child,
- (k) that a notice under paragraph (i) or (j)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content,
- (l) that M consents to the extent of the claimant's intended claim for statutory shared parental pay,
- (m) that it is the claimant's intention to care for the child during each week in respect of which statutory shared parental pay is paid to the claimant,
- (n) that the claimant is absent from work during each week in respect of which statutory shared parental pay is paid to the claimant,
- (o) that, where the claimant is an employee within the meaning of the Employment Rights Order, the claimant's absence from work during each such week is absence on shared parental leave.
##### 167ZV
- (1) Regulations may provide for—
- (a) the determination of the extent of a person's entitlement, by virtue of section 167ZU, to statutory shared parental pay in respect of a child,
- (b) when statutory shared parental pay by virtue of that section is to be payable.
- (2) Provision under subsection (1)(a) is to secure that the number of weeks in respect of which a person is entitled to payments of statutory shared parental pay in respect of a child does not exceed the number of weeks of the maternity pay period reduced by—
- (a) where the mother of the child takes action that is treated by regulations as constituting for the purposes of section 167ZU and this section her return to work without satisfying conditions prescribed under subsection (2)(h) or, as the case may be, (4)(i) of section 167ZU—
- (i) the number of relevant weeks in respect of which maternity allowance or statutory maternity pay is payable to the mother, or
- (ii) if that number of relevant weeks is less than a number prescribed by regulations, that prescribed number of weeks, or
- (b) except where paragraph (a) applies, the number of weeks to which the maternity allowance period is reduced by virtue of section 35(3A) or, as the case may be, the maternity pay period is reduced by virtue of section 161(3A).
- (3) For the purposes of subsection (2)(a), a relevant week is—
- (a) where maternity allowance is payable to a mother, a week or part of a week falling before the time at which the mother takes action that is treated by regulations as constituting for the purposes of this section her return to work,
- (b) where statutory maternity pay is payable to a mother, a week falling before the week in which the mother takes action that is so treated.
- (4) For the purposes of subsections (2)(a) and (3), “week” has—
- (a) the same meaning as in section 121(1), in relation to maternity allowance, or
- (b) the same meaning as in section 161(8), in relation to statutory maternity pay.
- (5) In determining the number of weeks for the purposes of subsection (2)(b)—
- (a) “*week*” has the same meaning as in subsection (4), and
- (b) a part of a week is to be treated as a week.
- (6) Provision under subsection (1)(a) is to secure that, where two persons are entitled to payments of statutory shared parental pay in respect of a child, the extent of one's entitlement and the extent of the other's entitlement do not, taken together, exceed what would be available to one person (see subsection (2)).
- (7) Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay may be made to a person in respect of a child after the end of such period as may be prescribed.
- (8) Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay in respect of a child may be made to a person who is the mother of the child before the end of the mother's maternity pay period.
- (9) Regulations may provide that, where the conditions in subsection (10) are satisfied in relation to a person who is entitled to statutory sharedparental pay under section 167ZU(1) or (3) (“V”), V may vary the period or periods during which V intends to claim statutory shared parental pay in respect of the child in question, subject to complying with provision under subsection (11) where that is relevant.
- (10) The conditions are—
- (a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of an intention to vary the period or periods during which V intends to claim statutory shared parental pay,
- (b) that a notice under paragraph (a)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content.
- (11) Regulations may provide that, where the conditions in subsection (12) are satisfied in relation to a person who is entitled to statutory shared parental pay under section 167ZU(1) or (3) (“V”), V may vary the number of weeks in respect of which V intends to claim statutory shared parental pay.
- (12) The conditions are—
- (a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of—
- (i) the extent to which V has exercised an entitlement to statutory shared parental pay in respect of the child,
- (ii) the extent to which V intends to claim statutory shared parental pay in respect of the child,
- (iii) the extent to which another person has exercised an entitlement to statutory shared parental pay in respect of the child, and
- (iv) the extent to which another person intends to claim statutory shared parental pay in respect of the child,
- (b) that a notice under paragraph (a)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content,
- (c) that the person who is P or, as the case may be, M in relation to V consents to that variation.
- (13) A person's entitlement to statutory shared parental pay under section 167ZU and this section is not affected by the birth of more than one child as a result of the same pregnancy.
##### 167ZW
- (1) Regulations may provide that, where all the conditions in subsection (2) are satisfied in relation to a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom (“claimant A”), claimant A is to be entitled in accordance with the following provisions of this Part to payments to be known as “*statutory shared parental pay*”.
- (2) The conditions are—
- (a) that claimant A and another person (“X”) satisfy prescribed conditions as to caring or intending to care for the child,
- (b) that X satisfies prescribed conditions—
- (i) as to employment or self-employment,
- (ii) as to having earnings of a prescribed amount for a prescribed period, and
- (iii) as to relationship either with the child or with claimant A,
- (c) that claimant A has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week,
- (d) that claimant A's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week,
- (e) if regulations so provide, that claimant A continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (c) is satisfied) until a prescribed time,
- (f) that claimant A became entitled to statutory adoption pay by reference to the placement for adoption of the child,
- (g) that claimant A satisfies prescribed conditions as to the reduction of the duration of the adoption pay period,
- (h) that claimant A has given the person who will be liable to pay statutory shared parental pay to claimant A notice of—
- (i) the number of weeks in respect of which claimant A would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of X to claim statutory shared parental pay in respect of the child),
- (ii) the number of weeks in respect of which claimant A intends to claim statutory shared parental pay, and
- (iii) the number of weeks in respect of which X intends to claim statutory shared parental pay,
- (i) that claimant A has given the person who will be liable to pay statutory shared parental pay to claimant A notice of the period or periods during which claimant A intends to claim statutory shared parental pay in respect of the child,
- (j) that a notice under paragraph (h) or (i)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content,
- (k) that X consents to the extent of claimant A's intended claim for statutory shared parental pay,
- (l) that it is claimant A's intention to care for the child during each week in respect of which statutory shared parental pay is paid to claimant A,
- (m) that claimant A is absent from work during each week in respect of which statutory shared parental pay is paid to claimant A,
- (n) that, where claimant A is an employee within the meaning of the Employment Rights Order, claimant A's absence from work during each such week is absence on shared parental leave.
- (3) Regulations may provide that, where all the conditions in subsection (4) are satisfied in relation to a person (“claimant B”), claimant B is to be entitled in accordance with the following provisions of this Part to payments to be known as “*statutory shared parental pay*”.
- (4) The conditions are—
- (a) that claimant B and another person (“Y”) who is a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom satisfy prescribed conditions as to caring or intending to care for the child,
- (b) that claimant B satisfies—
- (i) prescribed conditions as to relationship with the child, or
- (ii) prescribed conditions as to relationship with Y,
- (c) that Y satisfies prescribed conditions—
- (i) as to employment or self-employment, and
- (ii) as to having earnings of a prescribed amount for a prescribed period,
- (d) that claimant B has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week,
- (e) that claimant B's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week,
- (f) if regulations so provide, that claimant B continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (d) is satisfied) until a prescribed time,
- (g) that Y became entitled to statutory adoption pay by reference to the placement for adoption of the child,
- (h) that Y satisfies prescribed conditions as to the reduction of the duration of the adoption pay period,
- (i) that claimant B has given the person who will be liable to pay statutory shared parental pay to claimant B notice of—
- (i) the number of weeks in respect of which claimant B would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of Y to claim statutory shared parental pay in respect of the child),
- (ii) the number of weeks in respect of which claimant B intends to claim statutory shared parental pay, and
- (iii) the number of weeks in respect of which Y intends to claim statutory shared parental pay,
- (j) that claimant B has given the person who will be liable to pay statutory shared parental pay to claimant B notice of the period or periods during which claimant B intends to claim statutory shared parental pay in respect of the child,
- (k) that a notice under paragraph (i) or (j)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content,
- (l) that Y consents to the extent of claimant B's intended claim for statutory shared parental pay,
- (m) that it is claimant B's intention to care for the child during each week in respect of which statutory shared parental pay is paid to claimant B,
- (n) that claimant B is absent from work during each week in respect of which statutory shared parental pay is paid to claimant B,
- (o) that, where claimant B is an employee within the meaning of the Employment Rights Order, claimant B's absence from work during each such week is absence on shared parental leave.
##### 167ZX
- (1) Regulations may provide for—
- (a) the determination of the extent of a person's entitlement, by virtue of section 167ZW, to statutory shared parental pay in respect of a child,
- (b) when statutory shared parental pay by virtue of that section is to be payable.
- (2) Provision under subsection (1)(a) is to secure that the number of weeks in respect of which a person is entitled to payments of statutory shared parental pay in respect of a child does not exceed the number of weeks of the adoption pay period reduced by—
- (a) where the person who became entitled to receive statutory adoption pay takes action that is treated by regulations as constituting for the purposes of section 167ZW and this section the person's return to work without satisfying conditions prescribed under subsection (2)(h) or, as the case may be, (4)(i) of section 167ZW—
- (i) the number of relevant weeks in respect of which statutory adoption pay is payable to the person, or
- (ii) if that number of relevant weeks is less than a number prescribed by regulations, that prescribed number of weeks, or
- (b) except where paragraph (a) applies, the number of weeks to which the adoption pay period has been reduced by virtue of section 167ZN(2A).
- (3) In subsection (2)(a) “*relevant week*” means a week falling before the week in which a person takes action that is treated by regulations as constituting for the purposes of this section the person's return to work, and for these purposes “*week*” has the meaning as in section 167ZN(8).
- (4) In determining the number of weeks for the purposes of subsection (2)(b)—
- (a) “*week*” has the same meaning as in subsection (3), and
- (b) a part of a week is to be treated as a week.
- (5) Provision under subsection (1)(a) is to secure that, where two persons are entitled to payments of statutory shared parental pay in respect of a child, the extent of one's entitlement and the extent of the other's entitlement do not, taken together, exceed what would be available to one person (see subsection (2)).
- (6) Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay may be made to a person in respect of a child after the end of such period as may be prescribed.
- (7) Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay in respect of a child may be made to a person who became entitled to receive statutory adoption pay in respect of the child before the end of the person's adoption pay period.
- (8) Regulations may provide that, where the conditions in subsection (9) are satisfied in relation to a person who is entitled to statutory sharedparental pay under section 167ZW(1) or (3) (“V”), V may vary the period or periods during which V intends to claim statutory shared parental pay in respect of the child in question, subject to complying with provision under subsection (10) where that is relevant.
- (9) The conditions are—
- (a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of an intention to vary the period or periods during which V intends to claim statutory shared parental pay,
- (b) that a notice under paragraph (a)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content.
- (10) Regulations may provide that, where the conditions in subsection (11) are satisfied in relation to a person who is entitled to statutory shared parental pay under section 167ZW(1) or (3) (“V”), V may vary the number of weeks in respect of which V intends to claim statutory shared parental pay.
- (11) The conditions are—
- (a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of—
- (i) the extent to which V has exercised an entitlement to statutory shared parental pay in respect of the child,
- (ii) the extent to which V intends to claim statutory shared parental pay in respect of the child,
- (iii) the extent to which another person has exercised an entitlement to statutory shared parental pay in respect of the child, and
- (iv) the extent to which another person intends to claim statutory shared parental pay in respect of the child,
- (b) that a notice under paragraph (a)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content,
- (c) that the person who is X or, as the case may be, Y in relation to V consents to that variation.
- (12) A person's entitlement to statutory shared parental pay under this section is not affected by the placement for adoption of more than one child as part of the same arrangement.
##### 167ZY
- (1) Regulations are to provide for statutory shared parental pay in respect of a child who is looked after by an authority and who is, or is expected to be, placed by the authority under Article 27(2)(a) of the Children (Northern Ireland) Order 1995, in the circumstances mentioned in paragraph (2), with an approved foster parent who is also an approved prospective adopter.
- (2) The circumstances are that—
- (a) the authority—
- (i) is considering adoption for the child, or
- (ii) has decided by virtue of regulation 11 of the Adoption Agencies Regulations (Northern Ireland) 1989 that it is satisfied that adoption is in the best interests of the child, and
- (b) such conditions as may be prescribed are satisfied.
- (3) Sections 167ZW and 167ZX have effect, in relation to provision made by virtue of subsection (1) as if references to a child being placed for adoption under the law of any part of the United Kingdom and to placement for adoption were such references as may be prescribed.
- (4) In this section, “*approved foster parent*”, “*approved prospective adopter*”, “*authority*” and “*child who is looked after by an authority*” have the same meaning as in section 167ZBA.”.
##### 167ZZ
- (1) Regulations may—
- (a) provide that the following do not have effect, or have effect subject to prescribed modifications, in such cases as may be prescribed—
- (i) section 167ZU(2)(a) to (o),
- (ii) section 167ZU(4)(a) to (p),
- (iii) section 167ZV(10)(a) and (b),
- (iv) section 167ZV(12)(a) to (c),
- (v) section 167ZW(2)(a) to (o),
- (vi) section 167ZW(4)(a) to (p),
- (vii) section 167ZX(9)(a) and (b), and
- (viii) section 167ZX(11)(a) to (c),
- (b) impose requirements about evidence of entitlement and procedures to be followed,
- (c) specify in what circumstances employment is to be treated as continuous for the purposes of section 167ZU or 167ZW,
- (d) provide that a person is to be treated for the purposes of those sections as being employed for a continuous period of at least the prescribed period where—
- (i) the person has been employed by the same employer for at least the prescribed period under two or more separate contracts of service, and
- (ii) those contracts were not continuous,
- (e) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of section 167ZU or 167ZW,
- (f) provide that—
- (i) the amount of a person's earnings for any period, or
- (ii) the amount of the person's earnings to be treated as comprised in any payment made to the person or for the person's benefit,
are to be calculated or estimated for the purposes of section 167ZU or 167ZW in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person are, to such extent as may be prescribed, to be disregarded or, as the case may be, to be deducted from the amount of the person's earnings.
- (2) The persons upon whom requirements may be imposed by virtue of subsection (1)(b) include—
- (a) a person who, in connection with another person's claim to be paid statutory shared parental pay, is required to satisfy conditions prescribed under section 167ZU(2)(b) or (4)(c) or 167ZW(2)(b) or (4)(c),
- (b) an employer or former employer of such a person.
- (3) In subsection (1)(d) “*the prescribed period*” means the period of the length prescribed by regulations under section 167ZU(2)(c) or (4)(d) or 167ZW(2)(c) or (4)(d), as the case may be.
##### 167ZZ1
- (1) The liability to make payments of statutory shared parental pay by virtue of sections 167ZU and 167ZV or, as the case may be, 167ZW and 167ZX is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in section 167ZU(2)(c) or (4)(d) or, as the case may be, 167ZW(2)(c) or (4)(d).
- (2) Regulations must make provision as to a former employer's liability to pay statutory shared parental pay to a person in any case where the former employee's contract of service with the person has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory shared parental pay.
- (3) The Department may, with the concurrence of the Commissioners for Her Majesty's Revenue and Customs, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory shared parental pay is to be a liability of the Commissioners.
##### 167ZZ2
- (1) Statutory shared parental pay is payable at such fixed or earnings related weekly rate as may be prescribed by regulations, which may prescribe different kinds of rate for different cases.
- (2) Subject to the following provisions of this section, statutory shared parental pay is payable to a person in respect of each week falling within a relevant period, up to the number of weeks determined in the case of that person in accordance with regulations under section 167ZV(1) or 167ZX(1).
- (3) Except in such cases as may be prescribed, statutory shared parental pay is not payable to a person in respect of a week falling within a relevant period if it is not the person's intention at the beginning of the week to care for the child by reference to whom the person satisfies—
- (a) the condition in section 167ZU(2)(a) or (4)(a), or
- (b) the condition in section 167ZW(2)(a) or (4)(a).
- (4) Except in such cases as may be prescribed, statutory shared parental pay is not payable to a person in respect of a week falling within a relevant period during any part of which week the person works for any employer.
- (5) The Department may by regulations specify circumstances in which there is to be no liability to pay statutory shared parental pay in respect of a week falling within a relevant period.
- (6) Where for any purpose of this Part or of regulations it is necessary to calculate the daily rate of statutory shared parental pay, the amountpayable by way of statutory shared parental pay for any day shall be taken as one seventh of the weekly rate.
- (7) For the purposes of this section a week falls within a relevant period if it falls within a period specified in a notice under—
- (a) section 167ZU(2)(j) or (4)(k) or 167ZV(10)(a), or
- (b) section 167ZW(2)(j) or (4)(k) or 167ZX(9)(a),
and is not afterwards excluded from such a period by a variation of the period or periods during which the person in question intends to claim statutory shared parental pay.
- (8) In this section “*week*”, in relation to a relevant period, means a period of seven days beginning with the day of the week on which the relevant period starts.
##### 167ZZ3
- (1) An agreement is void to the extent that it purports—
- (a) to exclude, limit or otherwise modify any provision of this Part, or
- (b) to require a person to contribute (whether directly or indirectly) towards any costs incurred by that person's employer or former employer under this Part.
- (2) For the avoidance of doubt, an agreement between an employer and an employee, authorising deductions from statutory shared parental pay which the employer is liable to pay to the employee in respect of any period, is not void by virtue of subsection (1)(a) if the employer—
- (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which the employer is liable to pay in respect of the same period, or
- (b) would be so authorised if the employer were liable to pay contractual remuneration in respect of that period.
##### 167ZZ4
- (1) Subject to subsections (2) and (3), any entitlement to statutory shared parental pay is not to affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).
- (2) Subject to subsection (3)—
- (a) any contractual remuneration paid to a person by an employer of that person in respect of any period is to go towards discharging any liability of that employer to pay statutory shared parental pay to that person in respect of that period, and
- (b) any statutory shared parental pay paid by an employer to a person who is an employee of that employer in respect of any period is to go towards discharging any liability of that employer to pay contractual remuneration to that person in respect of that period.
- (3) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (1) and (2).
##### 167ZZ5
The provisions of this Part apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
##### 167ZZ6
- (1) The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part in such manner as the Department thinks proper in its application to any person who is, has been or is to be—
- (a) employed on board any ship, vessel, hovercraft or aircraft,
- (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances, or
- (c) in prescribed employment in connection with continental shelf operations.
- (2) Regulations under subsection (1) may, in particular, provide—
- (a) for any provision of this Part to apply to any such person, notwithstanding that it would not otherwise apply,
- (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply,
- (c) for excepting any such person from the application of any such provision where the person neither is domiciled nor has a place of residence in any part of Northern Ireland,
- (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
- (3) In this section, “*continental shelf operations*” has the same meaning as in sections 166(3), 167ZI(3) and 167ZR(3).
##### 167ZZ7
- (1) In this Part—
- “*adoption pay period*” has the same meaning as in section 167ZN(2),
- “*employer*”, in relation to a person who is an employee, means a person who—under section 6 is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee, orwould be liable to pay such contributions but for—the condition in section 6(1)(b), orthe employee being under the age of 16,
- “*maternity allowance period*” has the meaning given in section 35(2),
- “*maternity pay period*” has the meaning given in section 161(1),
- “*modifications*” includes additions, omissions and amendments, and related expressions are to be read accordingly,
- “*prescribed*” means prescribed by regulations.
- (2) In this Part, “*employee*” means a person who is gainfully employed in Northern Ireland either under a contract of service or in an office(including elective office) with general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003).
- (3) Regulations may provide—
- (a) for cases where a person who falls within the definition in subsection (2) is not to be treated as an employee for the purposes of this Part, and
- (b) for cases where a person who would not otherwise be an employee for the purposes of this Part is to be treated as an employee for those purposes.
- (4) Without prejudice to any other power to make regulations under this Part, regulations may specify cases in which, for the purposes of this Part or of such provisions of this Part as may be prescribed—
- (a) two or more employers are to be treated as one,
- (b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.
- (5) In this Part, except where otherwise provided, “*week*” means a period of seven days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
- (6) For the purposes of this Part, a person's normal weekly earnings are, subject to subsection (8), to be taken to be the average weekly earnings which in the relevant period have been paid to the person or paid for the person's benefit under the contract of service with the employer in question.
- (7) For the purposes of subsection (6) “earnings” and “relevant period” have the meanings given to them by regulations.
- (8) In such cases as may be prescribed, a person's normal weekly earnings are to be calculated in accordance with regulations.
- (9) Where in consequence of the establishment of one or more Health and Social Care trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person's contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part or such provisions of this Part as may be prescribed.
- (10) Regulations under subsection (9) may prescribe—
- (a) the conditions that must be satisfied if a person is to be entitled to make such an election,
- (b) the manner in which, and the time within which, such an election is to be made,
- (c) the persons to whom, and the manner in which, notice of such an election is to be given,
- (d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, the person is to provide it,
- (e) the time for which such an election is to have effect,
- (f) which one of the person's employers under two or more contracts is to be regarded for the purposes of statutory shared parental pay as the person's employer under the contract.
- (11) The powers under subsections (9) and (10) are without prejudice to any other power to make regulations under this Part.
- (12) In this Part, “*regulations*” means regulations made by the Department for Employment and Learning, and in relation to any such regulations sections 171 and 172 have effect as if references there to “the Department” were references to the Department for Employment and Learning.
- (13) Regulations under any of subsections (4) to (10) must be made with the concurrence of the Commissioners for Her Majesty's Revenue and Customs.
##### 167ZZ8
- (1) The Department may by regulations provide for this Part to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.
- (2) The Department may by regulations provide for this Part to have effect in relation to cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order, with such modifications as the regulations may prescribe.
- (3) Where section 167ZZ(1)(b) has effect in relation to such cases as are described in subsection (2), regulations under section 167ZZ(1)(b) may impose requirements to make statutory declarations as to—
- (a) eligibility to apply for a parental order,
- (b) intention to apply for such an order.
#### Part XIZA: supplementary
##### 9B
- (1) Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, this section applies to the earnings paid in the tax week, in respect of the employment in question, if the earner is a relevant apprentice in relation to that employment.
@@ -15383,6 +15615,8 @@
- (2) But subsection (1) does not confer a right to a Category B retirement pension on a man whose former spouse was born before 6 April 1950.
- (2A) And subsection (1) does not confer a right to a Category B retirement pension on a woman whose former wife was born before 6 April 1950.
- (3) A person who has been in a civil partnership that has been dissolved is entitled to a Category B retirement pension by virtue of the contributions of his or her former civil partner if—
- (a) the person attained pensionable age—
@@ -15413,6 +15647,8 @@
- (8) A voidable marriage or civil partnership which has been annulled is to be treated for the purposes of this section as if it had been a valid marriage or civil partnership which was dissolved at the date of annulment.
- (9) Section 51ZA contains special rules for cases involving changes in gender.
##### 55AA
- (1) A person is entitled to a shared additional pension under this section if—
@@ -15506,3 +15742,43 @@
- (3) In this section “*industrial injuries and diseases provisions*” has the same meaning as in section 95(4) above.
1. The following abbreviations are used in this Table:—
##### 51ZA
- (1) Section 48A(2A) does not prevent a woman from being entitled to a Category B retirement pension under section 48 in a case where—
- (a) her spouse is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and
- (b) the marriage subsisted before the time when that certificate was issued.
- (2) Section 48AA(2A) does not prevent a woman from being entitled to a Category B retirement pension under section 48AA in a case where—
- (a) her former spouse was, at the time the marriage was dissolved, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and
- (b) the marriage subsisted before the time when that certificate was issued.
- (3) Section 48B(1ZAA) does not prevent a woman being entitled to a Category B retirement pension under section 48B in a case where—
- (a) her dead spouse was, at the time of death, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and
- (b) the marriage subsisted before the time when that certificate was issued,
and in such a case the reference in section 48B(1ZB)(a)(ii) to the spouse having attained pensionable age before 6 April 2010 is to be read as a reference to the spouse having been born before 6 April 1945.
- (4) Section 51(1) does not confer a right to a Category B retirement pension on a woman if—
- (a) her dead spouse was, at the time of death, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and
- (b) the marriage subsisted before the time when that certificate was issued.
#### Crown employment—Part XIIZB
#### Special classes of person
#### Entitlement: birth
#### Test of incapacity for work.
#### Regulations and orders - general.
1. The following abbreviations are used in this Table:—
2019-09-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-08
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-03-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-01-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-12-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-11-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-09-29
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-08-30
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-03-24
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-09-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-09-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-10
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-09-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-06-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-10-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-07-16
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-07-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-06-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-04-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-03-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-02-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-05-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-05-13
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-04-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-03-13
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-12-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-04-08
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-07-17
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-06-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-04-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
original version
Text at this date