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
Changes on 2023-04-06
@@ -4,7 +4,7 @@
### Preliminary
#### Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.
#### Category B retirement pension: general.
##### 1
@@ -406,13 +406,13 @@
- (1) This section applies if an earner is in employment as a self-employed earner in a tax year (the “relevant tax year”).
- (2) If the earner has relevant profits that exceed the lower profits threshold, the earner is liable to pay Class 2 contributions for the relevant tax year at the rate of £3.15 in respect of each week in that year that the earner is in the employment.
- (2) If the earner has relevant profits that exceed the lower profits threshold, the earner is liable to pay Class 2 contributions for the relevant tax year at the rate of £3.45 in respect of each week in that year that the earner is in the employment.
- (3) “*Relevant profits*” means profits, from the employment, in respect of which Class 4 contributions are payable under section 15 for the relevant tax year (or would be payable if the amount of the profits were to exceed the amount specified in subsection (3)(a) of that section in excess of which the main Class 4 percentage is payable).
- (4) For the purposes of this Act—
- (a) the “lower profits threshold” is £11,908, and
- (a) the “lower profits threshold” is £12,570, and
- (b) the “small profits threshold” is £6,725.
@@ -428,7 +428,7 @@
- (b) applies by reference (however framed) to Class 2 contributions (whether or not the provision refers to contributions treated as paid).
- (6) If the earner does not have relevant profits of, or exceeding, the small profits threshold, the earner may pay a Class 2 contribution of £3.15 in respect of any week in the relevant tax year that the earner is in the employment.
- (6) If the earner does not have relevant profits of, or exceeding, the small profits threshold, the earner may pay a Class 2 contribution of £3.45 in respect of any week in the relevant tax year that the earner is in the employment.
- (7) No Class 2 contributions are to be paid or treated as paid under this section in respect of any week in the relevant tax year—
@@ -500,7 +500,7 @@
##### 13
- (1) The Treasury shall by regulations provide for earners and others, if over the age of 16, to be entitled if they so wish, but subject to any prescribed conditions, to pay Class 3 contributions; and, subject to the following provisions of this section, the amount of a Class 3 contribution shall be £15.85.
- (1) The Treasury shall by regulations provide for earners and others, if over the age of 16, to be entitled if they so wish, but subject to any prescribed conditions, to pay Class 3 contributions; and, subject to the following provisions of this section, the amount of a Class 3 contribution shall be £17.45.
- (2) Payment of Class 3 contributions shall be allowed only with a view to enabling the contributor to satisfy ... conditions of entitlement to benefit by acquiring the requisite earnings factor for the purposes described in section 22 below.
@@ -568,7 +568,7 @@
- (3) The amount of a Class 4 contribution under this section for any tax year is equal to the aggregate of—
- (a) the main Class 4 percentage of so much of the profits ... referred to in subsection (1) above (computed in accordance with Schedule 2 to the Great Britain Contributions and Benefits Act, the text of which is set out as Schedule 2 to this Act) as exceeds £11,908 but does not exceed £50,270; and
- (a) the main Class 4 percentage of so much of the profits ... referred to in subsection (1) above (computed in accordance with Schedule 2 to the Great Britain Contributions and Benefits Act, the text of which is set out as Schedule 2 to this Act) as exceeds £12,570 but does not exceed £50,270; and
- (b) the additional Class 4 percentage of so much of those profits ... as exceeds £50,270;
@@ -638,13 +638,13 @@
- (b) in any tax year he has earnings from any such employment (one or more) which fall within paragraph (b)(i) of subsection (8) of section 11 above but is not liable for a higher weekly rate of Class 2 contributions by virtue of regulations under that subsection; and
- (c) the total of those earnings exceeds £11,908,
- (c) the total of those earnings exceeds £12,570,
he is to be liable, in respect of those earnings, to pay a Class 4 contribution ... .
- (1A) The amount of a Class 4 contribution payable by virtue of regulations under this section is equal to the aggregate of—
- (a) the main Class 4 percentage of so much of the total of the earnings referred to in subsection (1)(b) above as exceeds £11,908 but does not exceed £50,270; and
- (a) the main Class 4 percentage of so much of the total of the earnings referred to in subsection (1)(b) above as exceeds £12,570 but does not exceed £50,270; and
- (b) the additional Class 4 percentage of so much of that total as exceeds £50,270;
@@ -4233,7 +4233,7 @@
##### 153
- (1) Statutory sick pay shall be payable by an employer at the weekly rate of £99.35.
- (1) Statutory sick pay shall be payable by an employer at the weekly rate of £109.40.
- (2) The Department may by order—
@@ -7370,7 +7370,7 @@
| para. 2 | 1986 Sch. 4 para. 11A; 1988 Sch. 4 para. 15(2) |
| para. 3 | 1986 Sch. 4 para. 12 |
#### Categories of earners.
#### Outline of contributory system.
##### 4A
@@ -7814,7 +7814,7 @@
- (3) In subsection (1) above “net amount”, in relation to any councillor’s allowance to which a person is entitled, means the aggregate amount of the councillor’s allowance or allowances to which he is entitled for the week in question, reduced by the amount of any expenses incurred by him in that week in connection with his membership of the council or councils in question.
#### Earnings limits and thresholds for Class 1 contributions.
#### Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc
##### 35A
@@ -8056,7 +8056,7 @@
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Class 3A contributions: repayment
#### Class 3A contributions in return for units of additional pension
##### 45B
@@ -8466,9 +8466,9 @@
for that individual to be treated for the purposes of that Act as if that individual had been an employed earner and, accordingly, the amount had been properly paid.
#### Records of earnings and calculation of earnings factors in absence of records.
#### Incapacity benefit: reduction for councillor’s allowance.
#### Contributions credits for relevant parents and carers
#### Incapacity benefit: reduction for pension payments and PPF periodic payments.
##### 86A
@@ -9841,6 +9841,8 @@
[^c16377671]: Act restricted (1.1.2000 for specified purposes and otherwise 3.4.2000) by [1999 c. 33](https://www.legislation.gov.uk/ukpga/1999/33), [s. 115(1)](https://www.legislation.gov.uk/ukpga/1999/33/section/115/1); [S.I. 1999/3190](https://www.legislation.gov.uk/uksi/1999/3190), [art. 2](https://www.legislation.gov.uk/uksi/1999/3190/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1999/3190/schedule); [S.I. 2000/464](https://www.legislation.gov.uk/uksi/2000/464), [art. 2](https://www.legislation.gov.uk/uksi/2000/464/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2000/464/schedule)
[^c16377781]: [Pt. I](https://www.legislation.gov.uk/ukpga/1992/7/part/I) (ss. 1-19): power to modify conferred (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 35](https://www.legislation.gov.uk/ukpga/1993/49/section/35), [Sch. 1 Pt. I para. 5(3)(d)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/1/part/I/paragraph/5/3/d); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2) [Pt. I](https://www.legislation.gov.uk/ukpga/1992/7/part/I) (ss. 1-19) amended (1.4.1999) by [1999 c. 2](https://www.legislation.gov.uk/ukpga/1999/2), [s. 3(1)(7)](https://www.legislation.gov.uk/ukpga/1999/2/section/3/1/7); [S.I. 1999/527](https://www.legislation.gov.uk/uksi/1999/527), [art. 2(b)](https://www.legislation.gov.uk/uksi/1999/527/article/2/b), [Sch. 2](https://www.legislation.gov.uk/uksi/1999/527/schedule/2)
[^c16378081]: Words in s. 1(1) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 5(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/5/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16378091]: Words in s. 1(1) added (17.3.1993) by [S.I. 1993/592 (N.I. 2)](https://www.legislation.gov.uk/nisi/1993/592), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1993/592/article/1/2), [4(9)](https://www.legislation.gov.uk/nisi/1993/592/article/4/9)
@@ -9853,3711 +9855,3715 @@
[^c16378151]: Words in s. 1(4)(b) repealed (omitted 24.3.1999 for specified purposes only and wholly repealed 1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 1 para. 5(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/5/3), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16378161]: Words in s. 1(6) inserted (9.9.1998 for the purpose of making regulations and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 38(3)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/38/3); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16378181]: S. 1(7) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 2](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16378201]: S. 2(2A) substituted (11.11.1999) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [ss. 81](https://www.legislation.gov.uk/ukpga/1999/30/section/81), [89(4)(d)](https://www.legislation.gov.uk/ukpga/1999/30/section/89/4/d), [Sch. 11 para. 10](https://www.legislation.gov.uk/ukpga/1999/30/schedule/11/paragraph/10)
[^c16378251]: [S. 3](https://www.legislation.gov.uk/ukpga/1992/7/section/3) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16378261]: Words in [s. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/2) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 4](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16378271]: [S. 3(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/2A) inserted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 45](https://www.legislation.gov.uk/nisi/1998/1506/article/45); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16378281]: [S. 3(4)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/4/5) added (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 46](https://www.legislation.gov.uk/nisi/1998/1506/article/46); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16378471]: S. 4 applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16378481]: S. 4(1) modified (with effect in relation to tax year 2001-2002 and subsequent tax years) by [S.R. 1979/186](https://www.legislation.gov.uk/nisr/1979/186), [Sch. 1ZC Pt. X para. 7](https://www.legislation.gov.uk/nisr/1979/186/schedule/1ZC/part/X/paragraph/7) (as inserted by [S.I. 2001/597](https://www.legislation.gov.uk/uksi/2001/597), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2001/597/regulation/1/2), [11](https://www.legislation.gov.uk/uksi/2001/597/regulation/11), [Sch. 2](https://www.legislation.gov.uk/uksi/2001/597/schedule/2)
[^c16378491]: Words in s. 4(3) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 1](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/1), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16378501]: S. 4(4) substituted (1.7.1998 for specified purposes and 9.9.1998 otherwise with effect as mentioned in art. 47(3) of the amending S.I.) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [47(1)(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/47/1/3); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I),
[^c16378511]: S. 4(6) substituted (with effect in relation to tax year 2000-2001 and subsequent tax years) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 78(3)(8)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/3/8) (with [s. 78(9)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/9))
[^c16378521]: S. 4(7) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 5](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/5) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16378531]: S. 4A inserted (22.12.1999) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 76](https://www.legislation.gov.uk/ukpga/1999/30/section/76); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 3](https://www.legislation.gov.uk/uksi/1999/3420/article/3)
[^c16378611]: [S. 5](https://www.legislation.gov.uk/ukpga/1992/7/section/5) substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 74](https://www.legislation.gov.uk/ukpga/1999/30/section/74), [Sch. 10 para. 1](https://www.legislation.gov.uk/ukpga/1999/30/schedule/10/paragraph/1); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 2](https://www.legislation.gov.uk/uksi/1999/3420/article/2)
[^c16378751]: [S. 6](https://www.legislation.gov.uk/ukpga/1992/7/section/6) substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 74](https://www.legislation.gov.uk/ukpga/1999/30/section/74), [Sch. 10 para. 2](https://www.legislation.gov.uk/ukpga/1999/30/schedule/10/paragraph/2); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 2](https://www.legislation.gov.uk/uksi/1999/3420/article/2)
[^c16378761]: Words in [s. 6(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/6/4) substituted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 81(3)](https://www.legislation.gov.uk/ukpga/2000/19/section/81/3)
[^c16378771]: [S.I. 1996/1919 (N.I. 16)](https://www.legislation.gov.uk/nisi/1996/1919).
[^c16378781]: [S. 6A](https://www.legislation.gov.uk/ukpga/1992/7/section/6A) inserted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 74](https://www.legislation.gov.uk/ukpga/1999/30/section/74), [Sch. 10 para. 3](https://www.legislation.gov.uk/ukpga/1999/30/schedule/10/paragraph/3); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 2](https://www.legislation.gov.uk/uksi/1999/3420/article/2)
[^c16378791]: [S. 6A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/6A/2) modified (6.4.2000) by [S.I. 2000/748](https://www.legislation.gov.uk/uksi/2000/748), [regs. 3-6](https://www.legislation.gov.uk/uksi/2000/748/regulation/3)
[^c16378801]: Word in s. 7(2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 8(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/8/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16378811]: S. 7(3) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 8(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/8/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16379521]: [S. 9](https://www.legislation.gov.uk/ukpga/1992/7/section/9) substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 74](https://www.legislation.gov.uk/ukpga/1999/30/section/74), [Sch. 10 para. 5](https://www.legislation.gov.uk/ukpga/1999/30/schedule/10/paragraph/5); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 2](https://www.legislation.gov.uk/uksi/1999/3420/article/2)
[^c16379981]: S. 10 substituted (28.7.2000) by [Child Support, Pensions and Social Security Act 2000 (c. 19)](https://www.legislation.gov.uk/ukpga/2000/19), [s. 78(2)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/2)
[^c16380031]: Ss. 10ZA, 10ZB inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 79(1)](https://www.legislation.gov.uk/ukpga/2000/19/section/79/1)
[^c16380051]: Ss. 10ZA, 10ZB inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 79(1)](https://www.legislation.gov.uk/ukpga/2000/19/section/79/1)
[^c16380121]: S. 10A and preceding cross-heading inserted (9.9.1998 for the purpose only of making regulations or orders and otherwise 6.4.1999) by [The Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))](https://www.legislation.gov.uk/nisi/1998/1506), [art. 50](https://www.legislation.gov.uk/nisi/1998/1506/article/50); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16380131]: S. 10A(6) substituted (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 78](https://www.legislation.gov.uk/ukpga/1999/30/section/78); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(a)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/a)
[^c16380141]: Words in s. 10A(7) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 12](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/12) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16380431]: Words in [s. 12(4)(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/4/6) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 14](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/14) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16380641]: Words in s. 13(1)(3)(7) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 15](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/15) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16380701]: [S. 14(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/14/4) added (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 41](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/41); [S.R. 1999/72](https://www.legislation.gov.uk/nisr/1999/72), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1999/72/schedule)
[^c16380711]: [S. 14(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/14/5) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 16](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/16) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381091]: [S. 15(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3A) inserted (6.4.2001) by [2000 c. 12](https://www.legislation.gov.uk/ukpga/2000/12), [s. 13](https://www.legislation.gov.uk/ukpga/2000/12/section/13); [S.I. 2000/3316](https://www.legislation.gov.uk/uksi/2000/3316), [art. 2](https://www.legislation.gov.uk/uksi/2000/3316/article/2)
[^c16381151]: Words in [s. 17(1)(3)(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/1/3/4) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 17(2)(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/17/2/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381161]: Words in [s. 17(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/1) repealed (omitted 24.3.1999 for specified purposes only and wholly repealed 1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 7(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/7/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381191]: Words in [s. 17(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/4) repealed (omitted 24.3.1999 for specified purposes only and wholly repealed 1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 7(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/7/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381201]: [S. 17(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/6) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 17(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/17/4), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381721]: Words in [s. 18(1)(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1/2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 18](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/18) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381781]: Words in [s. 18(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/2) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 8](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/8) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381801]: [S. 19(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/5A) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 19(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/19/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381811]: Words in [s. 19(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/6) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 19(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/19/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381851]: [S. 19A](https://www.legislation.gov.uk/ukpga/1992/7/section/19A) inserted (10.3.1999 for specified purposes and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 51](https://www.legislation.gov.uk/nisi/1998/1506/article/51); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/102/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/II)
[^c16381861]: Words in [s. 19A(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/19A/1/c) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 2](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381871]: [S. 19A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/19A/3) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 20](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/20) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381961]: [Pt. II](https://www.legislation.gov.uk/ukpga/1992/7/part/II) (ss. 20-62) excluded (13.1.1993) by [S.R. 1979/242](https://www.legislation.gov.uk/nisr/1979/242), [reg. 4(1)](https://www.legislation.gov.uk/nisr/1979/242/regulation/4/1) (as substituted (13.1.1993) by [S.R. 1992/557](https://www.legislation.gov.uk/nisr/1992/557), [reg. 3](https://www.legislation.gov.uk/nisr/1992/557/regulation/3)).
[^c16381971]: [Pt. II](https://www.legislation.gov.uk/ukpga/1992/7/part/II) (ss. 20-62): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161](https://www.legislation.gov.uk/ukpga/1992/8/section/161), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a).
[^c16381981]: [Pt. II](https://www.legislation.gov.uk/ukpga/1992/7/part/II): power to amend or modify conferred (1.12.1999) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 49(2)(3)](https://www.legislation.gov.uk/nisi/1999/3147/article/49/2/3)
[^c16381991]: [Pt. II](https://www.legislation.gov.uk/ukpga/1992/7/part/II) modified (*temp.* from 1.12.1999 to 5.10.2002) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 49(7)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/49/7/a) (the temp. modification lapsing on the coming into operation of [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), which modifies specified provisions of Pt. II, on 6.10.2002)
[^c16382271]: S. 20(1)(a) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16382281]: S. 20(1)(b) substituted for s. 20(1)(b)(c) (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 2(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/2/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16382291]: S. 20(1)(e)(i) repealed (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 8 para. 2(2)(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/2/2/a), [Sch. 10 Pt. V](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/V); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16382311]: S. 20(1)(f)(ii) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(1)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/1)
[^c16382321]: S. 20(1)(fa) inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 5(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/5/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(d)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16382331]: S. 20(2): para. (a) in definition of “long-term benefit”substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 2(3)(a)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/2/3/a); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16382341]: S. 20(2): paras. (ba)(bb) in definition of “long-term benefit”inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147](https://www.legislation.gov.uk/uksi/1999/3147)(N.I. 11), art. 67, Sch. 8 para. 2(3); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16382351]: S. 20(2): para. (e) in definition of “long-term benefit”inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 5(3)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/5/3); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(d)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16382361]: Words in definition in s. 20(2) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16382371]: S. 20(2): para. (b) in definition substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 2(3)(b)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/2/3/b); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16382381]: Words in s. 20(3) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 30](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/30); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16383021]: Words in s. 21(1) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 3(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/3/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16383031]: Words in s. 21(1) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 20(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/20/a); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(e)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/e/4/5)
[^c16383041]: S. 21(1): By [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 20(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/20/a); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(e)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/e/4/5) it is provided that, for the words "30A below", there are substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) the words "subsection (5) of that section"
[^c16383051]: Words in s. 21(1) inserted (12.1.2000 and 2.4.2000 for specified purposes and otherwise prosp.) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 Pt. VI para. 29(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/part/VI/paragraph/29/2); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/b)
[^c16383061]: Words in s. 21(1) inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 6](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/6); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(d)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16383071]: Entry in s. 21(2) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383091]: Words in s. 21(2) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 3(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/3/3); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16383101]: Words in s. 21(2) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 20(b)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/20/b); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(e)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/e/4/5)
[^c16383111]: Entry in s. 21(2) repealed (12.1.2000 and 2.4.2000 for specified purposes and otherwise prosp.) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 8 Pt. VI para. 29(3)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/part/VI/paragraph/29/3), [Sch. 10 Pt. V](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/V); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(b)(c)(i)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/b/c/i)
[^c16383141]: Entries in s. 21(2) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 3(2)(b)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/3/2/b); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16383171]: S. 21(5A) inserted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 42](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/42); [S.R. 1999/72](https://www.legislation.gov.uk/nisr/1999/72), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1999/72/schedule)
[^c16383181]: Words in s. 21(5A)(b) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(2)(a)](https://www.legislation.gov.uk/nia/2000/4/section/33/2/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16383191]: Words in s. 21(5A)(b) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(2)(b)](https://www.legislation.gov.uk/nia/2000/4/section/33/2/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16383331]: [S. 22](https://www.legislation.gov.uk/ukpga/1992/7/section/22) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16383341]: Words in [s. 22(2)(a)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2/a/5) inserted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 5](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/5); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383351]: [S. 22(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(1)](https://www.legislation.gov.uk/nia/2000/4/section/29/1); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16383361]: Words in [s. 22(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/4/a) substituted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 43](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/43); [S.R. 1999/72](https://www.legislation.gov.uk/nisr/1999/72), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1999/72/schedule)
[^c16383371]: [S. 22(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/5/a) modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(a)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/a)a)
[^c16383391]: [S.I. 1977/610 (N.I. 11)](https://www.legislation.gov.uk/nisi/1977/610).
[^c16383421]: [S. 23](https://www.legislation.gov.uk/ukpga/1992/7/section/23) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16383431]: Words in [s. 23(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/1) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [131(2)](https://www.legislation.gov.uk/nisi/1995/3213/article/131/2)
[^c16383441]: Words in [s. 23(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/2) inserted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 31](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/31); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16383501]: [S. 25](https://www.legislation.gov.uk/ukpga/1992/7/section/25) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383541]: [S. 25A](https://www.legislation.gov.uk/ukpga/1992/7/section/25A) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383551]: [S. 25B](https://www.legislation.gov.uk/ukpga/1992/7/section/25B) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383561]: [S. 26](https://www.legislation.gov.uk/ukpga/1992/7/section/26) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383591]: [S. 27](https://www.legislation.gov.uk/ukpga/1992/7/section/27) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383621]: [S. 28](https://www.legislation.gov.uk/ukpga/1992/7/section/28) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383631]: [S. 29](https://www.legislation.gov.uk/ukpga/1992/7/section/29) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383651]: [S. 30](https://www.legislation.gov.uk/ukpga/1992/7/section/30) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383681]: [S. 30A](https://www.legislation.gov.uk/ukpga/1992/7/section/30A) and preceding cross-heading inserted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 3(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/3/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16383711]: [S. 30A](https://www.legislation.gov.uk/ukpga/1992/7/section/30A) and preceding cross-heading inserted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 3(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/3/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16383721]: Words in [s. 30A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/1) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(1)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/1/a); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383731]: Words in [s. 30A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/1) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(1)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/1/b); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383741]: Words in [s. 30A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/2) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(2)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/2/a); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383751]: Words in [s. 30A(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/2/a) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(2)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/2/b); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383761]: [S. 30A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/2A) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(3)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/3); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383771]: Words in [s. 30A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/3) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(4)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/4); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383781]: [S. 30A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/4) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 4](https://www.legislation.gov.uk/nisr/1995/35/regulation/4)
[^c16383791]: [S. 30A(6)(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/6/7) added (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(5)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/5); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383851]: S. 30B inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 4(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/4/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16383861]: S. 30B modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [regs. 12](https://www.legislation.gov.uk/nisr/1995/35/regulation/12), [13(1)(2)](https://www.legislation.gov.uk/nisr/1995/35/regulation/13/1/2), [14](https://www.legislation.gov.uk/nisr/1995/35/regulation/14), [19](https://www.legislation.gov.uk/nisr/1995/35/regulation/19), [20](https://www.legislation.gov.uk/nisr/1995/35/regulation/20)
[^c16383871]: S. 30B(2)(4) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 4](https://www.legislation.gov.uk/nisr/1995/35/regulation/4)
[^c16383881]: Words in s. 30B(3)(a) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 18(3)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/18/3)
[^c16383901]: S. 30B(5) applied (1.5.1995) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 139(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/139/6) (as inserted by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 141(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/141/3))
[^c16384001]: Ss. 30C-30E inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 5(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/5/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16384011]: S. 30C modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(8)(b)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/8/b)
[^c16384051]: [Ss. 30C-30E](https://www.legislation.gov.uk/ukpga/1992/7/section/30C) inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 5(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/5/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16384061]: [S. 30DD](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 60](https://www.legislation.gov.uk/nisi/1999/3147/article/60); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(b)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/b/4/5)
[^c16384071]: [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49).
[^c16384091]: [Ss. 30C-30E](https://www.legislation.gov.uk/ukpga/1992/7/section/30C) inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 5(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/5/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16384101]: [Ss. 31-34](https://www.legislation.gov.uk/ukpga/1992/7/section/31) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 7](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/7), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384111]: [Ss. 31-34](https://www.legislation.gov.uk/ukpga/1992/7/section/31) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 7](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/7), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384121]: [Ss. 31-34](https://www.legislation.gov.uk/ukpga/1992/7/section/31) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 7](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/7), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384171]: [Ss. 31-34](https://www.legislation.gov.uk/ukpga/1992/7/section/31) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 7](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/7), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384301]: S. 35(1) substituted for s. 35(1)(1A) (12.1.2000 for specified purposes and 2.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 50(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/50/1); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/a)
[^c16384311]: Words in s. 35(3)(b) substituted (12.1.2000 for specified purposes and 2.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 50(2)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/50/2/a); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/a)
[^c16384321]: S. 35(3)(c) added (in accordance with reg. 1(2)(3) of the amending S.R.) by [S.R. 1994/176](https://www.legislation.gov.uk/nisr/1994/176), [reg. 2(3)](https://www.legislation.gov.uk/nisr/1994/176/regulation/2/3)
[^c16384341]: Words in s. 35(6) substituted (1.10.1992) by [S.I. 1992/1310](https://www.legislation.gov.uk/uksi/1992/1310), [art. 4(a)](https://www.legislation.gov.uk/uksi/1992/1310/article/4/a).
[^c16384411]: S. 35A inserted (12.1.2000 for specified purposes and 2.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 50(3)](https://www.legislation.gov.uk/nisi/1999/3147/article/50/3); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/a)
[^c16384561]: Words in s. 39(1)(2)(3) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [124(2)-(5)](https://www.legislation.gov.uk/nisi/1995/3213/article/124/2)
[^c16384571]: Words in s. 39(1)(2)(3) substituted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 7](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/7); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16384661]: Ss. 39A-39C inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 52(2)](https://www.legislation.gov.uk/nisi/1999/3147/article/52/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16384711]: Ss. 39A-39C inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 52(2)](https://www.legislation.gov.uk/nisi/1999/3147/article/52/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16384721]: S. 39C modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16384741]: Words in s. 39C(4) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(a)(2)(a)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/a/2/a)
[^c16384751]: [S. 40](https://www.legislation.gov.uk/ukpga/1992/7/section/40) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 8](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384761]: [S. 40(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/40/8) applied (1.5.1995) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 139(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/139/6) (as inserted by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 141(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/141/3))
[^c16384791]: [S. 41](https://www.legislation.gov.uk/ukpga/1992/7/section/41) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 9](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/9); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384801]: Words in [s. 41(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/41/5/a) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(4)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/4)
[^c16384811]: [S. 41(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/41/7) applied (1.5.1995) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 139(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/139/6) (as inserted by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 141(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/141/3))
[^c16384831]: S. 42 substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 10](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/10); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384871]: [S. 43(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/6) added (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 8](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/8); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16385821]: S. 44(4) substituted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 64](https://www.legislation.gov.uk/nisi/1998/1506/article/64); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)(b)(d)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a/b/d), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16385851]: S. 44(5A) substituted for s. 44(5) (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [125(1)(4)-(6)](https://www.legislation.gov.uk/nisi/1995/3213/article/125/1/4)
[^c16385861]: S. 44(5A) modified (29.12.2000) by [S.R. 2000/360](https://www.legislation.gov.uk/nisr/2000/360), [reg. 2](https://www.legislation.gov.uk/nisr/2000/360/regulation/2)
[^c16385871]: Words in s. 44(5A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(5)](https://www.legislation.gov.uk/nia/2000/4/section/33/5); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385881]: Words in s. 44(5A) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(6)](https://www.legislation.gov.uk/nia/2000/4/section/33/6); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385891]: Words in [s. 44(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/6) inserted (temp. from 1.7.1992) by [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [s. 6](https://www.legislation.gov.uk/ukpga/1992/9/section/6), [Sch. 4 paras. 1](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/paragraph/1), [2](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/paragraph/2)
[^c16385901]: Words in s. 44(6) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(7)](https://www.legislation.gov.uk/nia/2000/4/section/33/7); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385911]: S. 44(6)(za) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(2)(a)](https://www.legislation.gov.uk/nia/2000/4/section/29/2/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385921]: Words in s. 44(6) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(2)(b)](https://www.legislation.gov.uk/nia/2000/4/section/29/2/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385931]: S. 44(6)(a)(ii)(b) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [125(2)(4)-(6)](https://www.legislation.gov.uk/nisi/1995/3213/article/125/2/4)
[^c16385941]: S. 44(7A) inserted (temp. from 1.7.1992) by [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 6](https://www.legislation.gov.uk/ukpga/1992/9/section/6), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 4 Pt. I paras. 1](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/part/I/paragraph/1), [3](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/part/I/paragraph/3)
[^c16385951]: [1978 c. 30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c16385961]: [S. 44A](https://www.legislation.gov.uk/ukpga/1992/7/section/44A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(3)](https://www.legislation.gov.uk/nia/2000/4/section/29/3); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385971]: [S. 44A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/1) modified (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(4)](https://www.legislation.gov.uk/nia/2000/4/section/29/4); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385981]: Words in [s. 45(1)(2)(a)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/1/2/a/b) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(8)(a)](https://www.legislation.gov.uk/nia/2000/4/section/33/8/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385991]: Words in [s. 45(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(1)(a)](https://www.legislation.gov.uk/nia/2000/4/section/30/1/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386011]: Words in [s. 45(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2/b) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(1)(b)](https://www.legislation.gov.uk/nia/2000/4/section/30/1/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386031]: [S. 45(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2/c) and preceding word added (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(1)(c)](https://www.legislation.gov.uk/nia/2000/4/section/30/1/c); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386041]: [S. 45(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/3A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(2)](https://www.legislation.gov.uk/nia/2000/4/section/30/2); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386051]: Words in [s. 45(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/6) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(8)(b)](https://www.legislation.gov.uk/nia/2000/4/section/33/8/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386151]: [S. 45B](https://www.legislation.gov.uk/ukpga/1992/7/section/45B) inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 47(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/47/1), [Sch. 6 para. 2](https://www.legislation.gov.uk/nisi/1999/3147/schedule/6/paragraph/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16386161]: [S. 45B(7)(7A)](https://www.legislation.gov.uk/ukpga/1992/7/section/45B/7/7A) substituted for s. 45B(7) (22.11.2000) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 37(2)](https://www.legislation.gov.uk/nia/2000/4/section/37/2); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(a)](https://www.legislation.gov.uk/nisr/2000/358/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/I)
[^c16386291]: S. 46(1) repealed (13.4.1995) by [The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 12(a)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/12/a), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16386301]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 4(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/4/a); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16386341]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 5](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/5)
[^c16386351]: [S. 46(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/3) added (8.1.2001 for specified purposes and 9.4.2001 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 31(1)](https://www.legislation.gov.uk/nia/2000/4/section/31/1); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(c)](https://www.legislation.gov.uk/nisr/2001/34/article/2/c)
[^c16386401]: [S. 47](https://www.legislation.gov.uk/ukpga/1992/7/section/47) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 42(4)](https://www.legislation.gov.uk/ukpga/1993/49/section/42/4); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2) [S. 47](https://www.legislation.gov.uk/ukpga/1992/7/section/47) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 23](https://www.legislation.gov.uk/nisr/1995/35/regulation/23)
[^c16386411]: [S. 47(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/1) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 42(5)](https://www.legislation.gov.uk/ukpga/1993/49/section/42/5); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16386421]: Words in [s. 47(1)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/1/5) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 13](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/13); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16386441]: [S. 47(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/2) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 44(2)](https://www.legislation.gov.uk/ukpga/1993/49/section/44/2); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16386451]: Words in [s. 47(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/3) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 33](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/33); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16386691]: [Ss. 48A-48C](https://www.legislation.gov.uk/ukpga/1992/7/section/48A) substituted for ss. 49, 50 (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 3(1)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/3/1)
[^c16386701]: [S. 48B](https://www.legislation.gov.uk/ukpga/1992/7/section/48B) restricted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 3(3)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/3/3)
[^c16386711]: [S. 48B](https://www.legislation.gov.uk/ukpga/1992/7/section/48B) modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16386721]: Words in [s. 48B(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/2/3) substituted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 10](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/10); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16386731]: Words in [s. 48B(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/2/3) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(10)](https://www.legislation.gov.uk/nia/2000/4/section/33/10); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386761]: [S. 48B(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/8) added (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 5](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/5); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16386801]: S. 48BB inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 53](https://www.legislation.gov.uk/nisi/1999/3147/article/53); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16386811]: S. 48BB modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16386821]: Words in s. 48BB(5)(6) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(11)](https://www.legislation.gov.uk/nia/2000/4/section/33/11); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386851]: Words in s. 48BB(7) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(a)(2)(b)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/a/2/b)
[^c16386961]: [Ss. 48A-48C](https://www.legislation.gov.uk/ukpga/1992/7/section/48A) substituted for ss. 49, 50 (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 3(1)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/3/1)
[^c16386971]: Words in [s. 48C(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/3) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(a)(2)(b)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/a/2/b)
[^c16386981]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) substituted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 11](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/11); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16386991]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(12)](https://www.legislation.gov.uk/nia/2000/4/section/33/12); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16387001]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) substituted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 6](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/6); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387011]: [Ss. 49](https://www.legislation.gov.uk/ukpga/1992/7/section/49), [50](https://www.legislation.gov.uk/ukpga/1992/7/section/50) replaced by ss. 48A-48C by virtue of [S.I. 1995/3213](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 Pt. II para. 3(1)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/part/II/paragraph/3/1)
[^c16387021]: [Ss. 49](https://www.legislation.gov.uk/ukpga/1992/7/section/49), [50](https://www.legislation.gov.uk/ukpga/1992/7/section/50) replaced by ss. 48A-48C by virtue of [S.I. 1995/3213](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 Pt. II para. 3(1)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/part/II/paragraph/3/1)
[^c16387031]: Words in [s. 50(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/50/2) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para.34](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/34); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16387161]: [S. 51A](https://www.legislation.gov.uk/ukpga/1992/7/section/51A) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(6)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/6)
[^c16387171]: [S. 52(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/1/b) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(7)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/7)
[^c16387181]: [S. 53](https://www.legislation.gov.uk/ukpga/1992/7/section/53) repealed (16.12.1995 subject to Sch. 2 of the amending S.I.) by virtue of [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [168](https://www.legislation.gov.uk/nisi/1995/3213/article/168), [Sch. 2 Pt. III para. 18(6)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/6), [Sch. 5 Pt. II](https://www.legislation.gov.uk/nisi/1995/3213/schedule/5/part/II)
[^c16387241]: Words in [s. 54(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/54/1) inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 12](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/12); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16387251]: Words in [s. 54(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/54/2) substituted (5.10.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 44](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/44); [S.R. 1999/407](https://www.legislation.gov.uk/nisr/1999/407), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/407/article/2/a)
[^c16387271]: [S. 54(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/54/4) repealed (16.12.1995 subject to Sch. 2 of the amending S.I.) by virtue of [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [131(2)](https://www.legislation.gov.uk/nisi/1995/3213/article/131/2), [168](https://www.legislation.gov.uk/nisi/1995/3213/article/168), [Sch. 5 Pt. II](https://www.legislation.gov.uk/nisi/1995/3213/schedule/5/part/II)
[^c16387371]: Ss. 55A-55C and cross-heading inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 47(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/47/1), [Sch. 6 para. 3](https://www.legislation.gov.uk/nisi/1999/3147/schedule/6/paragraph/3); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16387381]: S. 55A(6)(6A) substituted for s. 55A(6) (22.11.2000) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 37(3)](https://www.legislation.gov.uk/nia/2000/4/section/37/3); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(a)](https://www.legislation.gov.uk/nisr/2000/358/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/I)
[^c16387411]: [S. 55B(7)(7A)](https://www.legislation.gov.uk/ukpga/1992/7/section/55B/7/7A) substituted for s. 55B(7) (22.11.2000) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 37(4)](https://www.legislation.gov.uk/nia/2000/4/section/37/4); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(a)](https://www.legislation.gov.uk/nisr/2000/358/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/I)
[^c16387441]: [S. 57](https://www.legislation.gov.uk/ukpga/1992/7/section/57) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 14](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/14), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16387471]: [S. 58](https://www.legislation.gov.uk/ukpga/1992/7/section/58) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 15](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/15), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16387481]: [S. 59](https://www.legislation.gov.uk/ukpga/1992/7/section/59) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 16](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/16), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16387521]: S. 60(1)(aa)(ab) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 7(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/7/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387531]: Words in s. 60(2)(b) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(9)(a)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/9/a)
[^c16387541]: Words in s. 60(2) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(9)(a)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/9/a)
[^c16387561]: S. 60(3)(ba)(bb) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 7(3)(b)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/7/3/b); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387571]: S. 60(3)(d) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(9)(b)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/9/b)
[^c16387581]: Words in s. 60(3)(d) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 7(3)(c)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/7/3/c); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387671]: S. 61 modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 23](https://www.legislation.gov.uk/nisr/1995/35/regulation/23)
[^c16387681]: Words in s. 61(1) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 8](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/8); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387691]: S. 61(2) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 6](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/6); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16387741]: [S. 61A](https://www.legislation.gov.uk/ukpga/1992/7/section/61A) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [130](https://www.legislation.gov.uk/nisi/1995/3213/article/130)
[^c16387751]: Words in [s. 61A(2)(b)(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/2/b/4/b) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 9](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/9) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16387761]: Words in [s. 61A(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/3/b) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 9(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/9/a); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387771]: [S. 61A(3)(ca)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/3/ca) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 9(b)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/9/b); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387811]: [1966 c. 6 (N.I.)](https://www.legislation.gov.uk/apni/1966/6).
[^c16387821]: [1975 c. 18](https://www.legislation.gov.uk/ukpga/1975/18).
[^c16387831]: Words in [s. 62(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/a) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 7(a)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/7/a)
[^c16387841]: [S. 62(1)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/aa) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [128](https://www.legislation.gov.uk/nisi/1995/3213/article/128)
[^c16387851]: Words in [s. 62(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/b) added (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 7(b)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/7/b)
[^c16387861]: [Pt. III](https://www.legislation.gov.uk/ukpga/1992/7/part/III) (ss. 63-79) excluded (13.1.1993) by [S.R. 1979/242](https://www.legislation.gov.uk/nisr/1979/242), [reg. 4(1)](https://www.legislation.gov.uk/nisr/1979/242/regulation/4/1) (as substituted (13.1.1993) by [S.R. 1992/557](https://www.legislation.gov.uk/nisr/1992/557), [reg. 3](https://www.legislation.gov.uk/nisr/1992/557/regulation/3)).
[^c16387871]: [Pt. III](https://www.legislation.gov.uk/ukpga/1992/7/part/III) (ss. 63-79): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161](https://www.legislation.gov.uk/ukpga/1992/8/section/161), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a).
[^c16387881]: S. 63(b) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5)
[^c16387901]: [S. 64](https://www.legislation.gov.uk/ukpga/1992/7/section/64) modified (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act [1992 c. 9](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 5](https://www.legislation.gov.uk/ukpga/1992/9/section/5), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 3 Pt. II para. 19](https://www.legislation.gov.uk/ukpga/1992/9/schedule/3/part/II/paragraph/19).
[^c16387911]: [S. 64(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/64/4) added (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 63(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/63/1); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16387921]: Words in [s. 66(1)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/66/1/a/i) substituted (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 63(2)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/63/2/a); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16387931]: Words in [s. 66(1)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/66/1/a/ii) substituted (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 63(2)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/63/2/b); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16387941]: Words in [s. 66(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/66/1/b) substituted (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 63(2)(c)](https://www.legislation.gov.uk/nisi/1999/3147/article/63/2/c); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16388451]: [S. 69](https://www.legislation.gov.uk/ukpga/1992/7/section/69) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5)
[^c16388481]: S. 70(10) omitted (28.10.1994) by virtue of [S.R. 1994/370](https://www.legislation.gov.uk/nisr/1994/370), [regs. 1](https://www.legislation.gov.uk/nisr/1994/370/regulation/1), [2(3)(c)](https://www.legislation.gov.uk/nisr/1994/370/regulation/2/3/c)
[^c16388491]: Words in [s. 71(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/71/3) substituted (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 64(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/64/1); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16388511]: Words in s. 72(5)(b) substituted (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 64(2)](https://www.legislation.gov.uk/nisi/1999/3147/article/64/2); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16388561]: Words in s. 73(1) substituted (9.4.2001) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 64(3)(4)](https://www.legislation.gov.uk/nisi/1999/3147/article/64/3/4); [S.R. 2000/182](https://www.legislation.gov.uk/nisr/2000/182), [art. 2(c)](https://www.legislation.gov.uk/nisr/2000/182/article/2/c)
[^c16388571]: S. 73(1A) inserted (9.4.2001) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 64(3)(4)](https://www.legislation.gov.uk/nisi/1999/3147/article/64/3/4); [S.R. 2000/182](https://www.legislation.gov.uk/nisr/2000/182), [art. 2(c)](https://www.legislation.gov.uk/nisr/2000/182/article/2/c)
[^c16388581]: [S.I. 1972/1265 (N.I. 14)](https://www.legislation.gov.uk/nisi/1972/1265).
[^c16388591]: [1977 c. 49](https://www.legislation.gov.uk/ukpga/1977/49).
[^c16388601]: [1978 c. 29](https://www.legislation.gov.uk/ukpga/1978/29).
[^c16388611]: [S.I. 1972/1265 (N.I. 14)](https://www.legislation.gov.uk/nisi/1972/1265).
[^c16388621]: [S.I. 1977/610 (N.I. 11)](https://www.legislation.gov.uk/nisi/1977/610).
[^c16388641]: [Pt. IV](https://www.legislation.gov.uk/ukpga/1992/7/part/IV) (ss. 80-93): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161](https://www.legislation.gov.uk/ukpga/1992/8/section/161), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a).
[^c16389581]: [S. 86](https://www.legislation.gov.uk/ukpga/1992/7/section/86) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1), [Pt. I para. 23](https://www.legislation.gov.uk/nisi/1994/1898/part/I/paragraph/23), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389591]: [S. 86A](https://www.legislation.gov.uk/ukpga/1992/7/section/86A) inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 4(4)](https://www.legislation.gov.uk/nisi/1994/1898/article/4/4) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16389661]: [S. 87](https://www.legislation.gov.uk/ukpga/1992/7/section/87) modified (13.4.1995) by [S.R. 1994/485](https://www.legislation.gov.uk/nisr/1994/485), [regs. 1](https://www.legislation.gov.uk/nisr/1994/485/regulation/1), [13](https://www.legislation.gov.uk/nisr/1994/485/regulation/13)
[^c16389671]: [S. 87(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/87/1/a) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 9](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/9); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16389681]: Words in [s. 87(1)(b)(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/87/1/b/2) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 24(4)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/24/4), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389691]: Words following s. 87(1)(b) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 24(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/24/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389711]: [S. 88](https://www.legislation.gov.uk/ukpga/1992/7/section/88) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 25](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/25) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389741]: S. 89 modified (13.4.1995) by [S.R. 1994/485](https://www.legislation.gov.uk/nisr/1994/485), [regs. 1](https://www.legislation.gov.uk/nisr/1994/485/regulation/1), [11](https://www.legislation.gov.uk/nisr/1994/485/regulation/11)
[^c16389751]: Words in s. 89 substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 26](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/26) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389791]: Words in s. 91(1)(a) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 27](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/27) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1))
[^c16389801]: S. 91(2) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 10](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/10); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c16389941]: [S. 93(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/93/a) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 28(a)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/28/a) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389951]: [S. 93(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/93/a/ii) and word “or”preceding it repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5)
[^c16389961]: Words in [s. 93](https://www.legislation.gov.uk/ukpga/1992/7/section/93) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 28(b)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/28/b) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389981]: S.R. (N.I.) [1977 No. 74](https://www.legislation.gov.uk/ukcm/1977/74).
[^c16389991]: S.R. (N.I.) [1984 No. 373](https://www.legislation.gov.uk/ukcm/1984/373).
[^c16390001]: S.R. (N.I.) [1984 No. 381](https://www.legislation.gov.uk/ukcm/1984/381).
[^c16390011]: S.R. (N.I.) [1989 No. 381](https://www.legislation.gov.uk/ukcm/1989/381).
[^c16390081]: [Pt. 5](https://www.legislation.gov.uk/ukpga/1992/7/part/5) (ss. 94-111): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161](https://www.legislation.gov.uk/ukpga/1992/8/section/161), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a)
[^c16390091]: [S. 94(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/94/2/a) applied (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 167(1)](https://www.legislation.gov.uk/ukpga/1992/8/section/167/1).
[^c16390101]: Words in [s. 95(5)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/95/5/c) substituted (5.7.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 3](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/3); [S.R. 1999/271](https://www.legislation.gov.uk/nisr/1999/271), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/271/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1999/271/schedule/part/II)
[^c16390111]: Words in [s. 97(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/97/1/b) substituted (5.7.1999 for specified purposes and otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 46](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/46); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390121]: [S. 102](https://www.legislation.gov.uk/ukpga/1992/7/section/102) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1), [Pt. I para. 29](https://www.legislation.gov.uk/nisi/1994/1898/part/I/paragraph/29), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch.](https://www.legislation.gov.uk/nisr/1994/450/schedule)
[^c16390131]: Words in [s. 109(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2/a) substituted (5.7.1999 for specified purposes) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/a); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390141]: Words in [s. 109(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2/b) substituted (5.7.1999 for specified purposes) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/b); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390151]: Words in [s. 109(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2) substituted (5.7.1999 for specified purposes) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(c)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/c); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390161]: Words in [s. 109(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2) inserted (5.7.1999 for specified purposes) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(d)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/d); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390171]: [Pt. VI](https://www.legislation.gov.uk/ukpga/1992/7/part/VI) (ss. 112-121): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161(1)](https://www.legislation.gov.uk/ukpga/1992/8/section/161/1), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a).
[^c16390221]: [S. 112](https://www.legislation.gov.uk/ukpga/1992/7/section/112) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16390231]: Words in [s. 112(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/112/1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 21(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/21/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390241]: [S. 112(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/112/2A) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 21(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/21/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390251]: Words in [s. 112(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/112/3) substituted (24.9.1996) by [S.I. 1996/1919](https://www.legislation.gov.uk/uksi/1996/1919), [art. 255](https://www.legislation.gov.uk/uksi/1996/1919/article/255), [Sch. 1](https://www.legislation.gov.uk/uksi/1996/1919/schedule/1) (with [Sch. 2](https://www.legislation.gov.uk/uksi/1996/1919/schedule/2))
[^c16390261]: Words in [s. 113(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/113/3) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise *prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 48](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/48); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/310/article/4), [14](https://www.legislation.gov.uk/nisr/1999/310/article/14)); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18)); [S.R. 1999/428](https://www.legislation.gov.uk/nisr/1999/428), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/428/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/428/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/428/article/4), [16](https://www.legislation.gov.uk/nisr/1999/428/article/16)); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)(2)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a/2), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1) (with [arts. 20-22](https://www.legislation.gov.uk/nisr/1999/472/article/20))
[^c16390271]: Words in s. 114(4) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/2), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16390421]: [S. 116](https://www.legislation.gov.uk/ukpga/1992/7/section/116) extends to Northern Ireland only, with the exception of s.116(2) which also extends to Great Britain
[^c16390431]: Words in [s. 116(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 22(2)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/22/2/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390441]: Words in [s. 116(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/2) inserted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 4](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390451]: Words in [s. 116(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/2) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 49](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/49); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/310/article/4), [14](https://www.legislation.gov.uk/nisr/1999/310/article/14)); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18)); [S.R. 1999/428](https://www.legislation.gov.uk/nisr/1999/428), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/428/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/428/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/428/article/4), [16](https://www.legislation.gov.uk/nisr/1999/428/article/16)); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)(2)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a/2), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1) (with [arts. 20-22](https://www.legislation.gov.uk/nisr/1999/472/article/20))
[^c16390461]: Words in [s. 116(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 22(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/22/2/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390471]: Words in [s. 116(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/2) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 11](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/11); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16390481]: Words in [s. 116(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/3) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 22(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/22/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390531]: Words in [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/117/1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 23(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/23/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390541]: Words in [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/117/1) inserted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 5](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/5) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390551]: Words in [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/117/1) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 50](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/50); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/310/article/4), [14](https://www.legislation.gov.uk/nisr/1999/310/article/14)); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18)); [S.R. 1999/428](https://www.legislation.gov.uk/nisr/1999/428), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/428/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/428/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/428/article/4), [16](https://www.legislation.gov.uk/nisr/1999/428/article/16)); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)(2)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a/2), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1) (with [arts. 20-22](https://www.legislation.gov.uk/nisr/1999/472/article/20))
[^c16390561]: Words in [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/117/1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 23(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/23/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390571]: Words in [s. 118](https://www.legislation.gov.uk/ukpga/1992/7/section/118) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 24(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/24/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390581]: Words in [s. 118](https://www.legislation.gov.uk/ukpga/1992/7/section/118) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 24(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/24/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390631]: Words in [s. 119](https://www.legislation.gov.uk/ukpga/1992/7/section/119) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 25(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/25/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390641]: Words in [s. 119](https://www.legislation.gov.uk/ukpga/1992/7/section/119) inserted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 6](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/6) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390651]: Words in [s. 119](https://www.legislation.gov.uk/ukpga/1992/7/section/119) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 51](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/51); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/310/article/4), [14](https://www.legislation.gov.uk/nisr/1999/310/article/14)); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18)); [S.R. 1999/428](https://www.legislation.gov.uk/nisr/1999/428), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/428/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/428/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/428/article/4), [16](https://www.legislation.gov.uk/nisr/1999/428/article/16)); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)(2)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a/2), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1) (with [arts. 20-22](https://www.legislation.gov.uk/nisr/1999/472/article/20))
[^c16390661]: Words in [s. 119](https://www.legislation.gov.uk/ukpga/1992/7/section/119) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 25(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/25/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390701]: [S. 120](https://www.legislation.gov.uk/ukpga/1992/7/section/120) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 163(5)](https://www.legislation.gov.uk/ukpga/1993/49/section/163/5); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16390711]: Words in [s. 120(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/120/1) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 26](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/26) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390721]: Words in [s. 120(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/120/1/b) substituted (14.2.1996) by [S.I. 1995/3211 (N.I. 20)](https://www.legislation.gov.uk/nisi/1995/3211), [art. 1](https://www.legislation.gov.uk/nisi/1995/3211/article/1), [5](https://www.legislation.gov.uk/nisi/1995/3211/article/5), [Sch. para. 4(2)](https://www.legislation.gov.uk/nisi/1995/3211/schedule/paragraph/4/2)
[^c16392121]: [1946 c. 23 (N.I.)](https://www.legislation.gov.uk/apni/1946/23).
[^c16392131]: [1966 c. 6 (N.I.)](https://www.legislation.gov.uk/apni/1966/6).
[^c16392141]: [1946 c. 21 (N.I.)](https://www.legislation.gov.uk/apni/1946/21).
[^c16392151]: [1966 c. 9 (N.I.)](https://www.legislation.gov.uk/apni/1966/9).
[^c16392161]: Words in s. 121(1) inserted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 12](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/12); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16392171]: Words in definition of "current" in s. 121(1) inserted (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 84](https://www.legislation.gov.uk/ukpga/1999/30/section/84), [Sch. 12 para. 85(2)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/85/2); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(d)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/d)
[^c16392181]: Definition in s. 121(1) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 30](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/30); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16392191]: Words in definition in s. 121(1) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise prosp.) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 52(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/52/a); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/310/article/4), [14](https://www.legislation.gov.uk/nisr/1999/310/article/14)); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18)); [S.R. 1999/428](https://www.legislation.gov.uk/nisr/1999/428), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/428/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/428/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/428/article/4), [16](https://www.legislation.gov.uk/nisr/1999/428/article/16)); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)(2)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a/2), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1) (with [arts. 20-22](https://www.legislation.gov.uk/nisr/1999/472/article/20))
[^c16392201]: Definition of "first appointed year" in s. 121(1) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(3)](https://www.legislation.gov.uk/nia/2000/4/section/33/3); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16392211]: Definition in s. 121(1) repealed (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1/2), [Sch. 6 para. 52(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/52/b), [Sch. 7](https://www.legislation.gov.uk/nisi/1998/1506/schedule/7); [S.R. 1999/72](https://www.legislation.gov.uk/nisr/1999/72), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1999/72/schedule)
[^c16392221]: Words in s. 121(1) substituted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 52(c)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/52/c); [S.R. 1999/72](https://www.legislation.gov.uk/nisr/1999/72), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1999/72/schedule)
[^c16392231]: Words in definition beginning with "lower earnings limit" in s. 121(1) substituted (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 84](https://www.legislation.gov.uk/ukpga/1999/30/section/84), [Sch. 12 para. 85(3)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/85/3); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(d)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/d)
[^c16392251]: Words in s. 121(1) substituted (9.9.1998 for the purpose only of making regulations or orders and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 52(d)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/52/d); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16392271]: Words in s. 121(1) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 9(a)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/9/a)
[^c16392291]: S. 121(1): para. (a) in definition of "relevant loss of faculty" repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5)
[^c16392311]: Words in s. 121(1) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [131(4)](https://www.legislation.gov.uk/nisi/1995/3213/article/131/4)
[^c16392321]: Words in s. 121(2) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 27(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/27/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16392331]: Words in s. 121(3) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 27(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/27/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16392381]: S. 122(2) modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/4), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 28](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/28)
[^c16392391]: S. 122(3): certain functions transferred (1.12.1999) by [S.R. 1999/481](https://www.legislation.gov.uk/nisr/1999/481), [art. 6(b)](https://www.legislation.gov.uk/nisr/1999/481/article/6/b), [Sch. 4 Pt. II](https://www.legislation.gov.uk/nisr/1999/481/schedule/4/part/II)
[^c16392461]: S. 123(1)(a) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 13(2)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/13/2); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16392471]: Word in s. 123(1)(c) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1/2), [Sch. 2 para. 13(3)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/13/3), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16392481]: S. 123(1)(d) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 13(4)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/13/4); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16392491]: S. 123(1)(e)(f) inserted (5.2.1996 for the purpose only of authorising the making of regulations and 7.10.1996 otherwise) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 13(5)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/13/5); [S.R. 1996/26](https://www.legislation.gov.uk/nisr/1996/26), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/26/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1996/26/schedule); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16392501]: S. 123(1)(e) modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(8)(d)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/8/d)
[^c16392511]: Words in s. 123(1)(f) inserted (19.3.2001) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 26](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/26); [S.R. 2001/114](https://www.legislation.gov.uk/nisr/2001/114), [art. 4(a)](https://www.legislation.gov.uk/nisr/2001/114/article/4/a)
[^c16392521]: [S. 124](https://www.legislation.gov.uk/ukpga/1992/7/section/124) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16393021]: Words in s. 125(1)(a) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 14(a)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/14/a); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16393031]: Word in s. 125(1)(b) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 14(b)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/14/b); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16393041]: Words in s. 125(1) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 31](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/31), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16393071]: S.R. (N.I.) [1987 No. 459](https://www.legislation.gov.uk/ukcm/1987/459).
[^c16393081]: Words in [s. 126](https://www.legislation.gov.uk/ukpga/1992/7/section/126) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 15](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/15); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16394801]: S. 130(1)(2): certain functions transferred (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/1/a), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 3(e)](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/3/e)
[^c16394861]: S. 131(1)(2): certain functions transferred (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/1/a), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 3(f)](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/3/f)
[^c16394871]: S. 131(1) modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(8)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/8)
[^c16394911]: S. 132: certain functions transferred (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/1/a), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 3(g)](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/3/g)
[^c16394951]: Definition of "dwelling" in s. 133(1) inserted (retrospectively) by [S.I. 1993/1579 (N.I. 8)](https://www.legislation.gov.uk/nisi/1993/1579), [art. 3(2)(4)](https://www.legislation.gov.uk/nisi/1993/1579/article/3/2/4)
[^c16394961]: Definition in s. 133(1) inserted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 18(2)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/18/2); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16394971]: [1989 c. 24](https://www.legislation.gov.uk/ukpga/1989/24).
[^c16394981]: S. 133(2) applied (1.1.2000 for specified purposes and 3.4.2000 otherwise) by [1999 c. 33](https://www.legislation.gov.uk/ukpga/1999/33), [s. 115(8)](https://www.legislation.gov.uk/ukpga/1999/33/section/115/8); [S.I. 1999/3190](https://www.legislation.gov.uk/uksi/1999/3190), [art. 2](https://www.legislation.gov.uk/uksi/1999/3190/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1999/3190/schedule); [S.I. 2000/464](https://www.legislation.gov.uk/uksi/2000/464), [art. 2](https://www.legislation.gov.uk/uksi/2000/464/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2000/464/schedule)
[^c16394991]: S. 133(2)(d) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 18(3)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/18/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16395001]: [S. 134(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/1) substituted (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 66(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/66/1): [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a)
[^c16395011]: [S. 134(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/5) added (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 66(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/66/2); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a)
[^c16395041]: [S. 135(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/135/1) substituted (29.11.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 53(1)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/53/1); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395051]: Words in [s. 135(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/135/2) substituted (29.11.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 53(2)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/53/2); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395061]: [S. 135(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/135/3) repealed (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1/2), [Sch. 6 para. 53(3)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/53/3), [Sch. 7](https://www.legislation.gov.uk/nisi/1998/1506/schedule/7); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/168/article/2/b)
[^c16395071]: Words in [s. 135(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/135/4) substituted (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 53(4)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/53/4); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/168/article/2/b)
[^c16395081]: Words in [s. 135(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/135/5) substituted (29.11.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 53(5)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/53/5); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395141]: Words in [s. 136(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/1) inserted (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 67(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/67/1); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a)
[^c16395151]: Words in [s. 136(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/1) substituted (29.11.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 54(1)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/54/1); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395161]: [S. 136(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/1A) inserted (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 67(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/67/2); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a)
[^c16395171]: Words in [s. 136(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/2) substituted (29.11.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 54(2)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/54/2); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395191]: Words in [s. 136(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4) substituted (29.11.1999) by [S.I. 1998/150 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/150), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/150/article/78/1), [Sch. 6 para. 54(4)(a)](https://www.legislation.gov.uk/nisi/1998/150/schedule/6/paragraph/54/4/a); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395211]: [S. 136(4)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4/aa) inserted (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 67(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/67/1); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a)
[^c16395241]: [S. 136(4)(e)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4/e) repealed (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 67(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/67/1), [78(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/2), [Sch. 7](https://www.legislation.gov.uk/nisi/1998/1506/schedule/7); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)(c)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a/c)
[^c16395251]: Words in [s. 136(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4) substituted (29.11.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 54(4)(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/54/4/b); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395261]: Words in [s. 136(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/5) substituted (29.11.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 54(5)(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/54/5/a); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395271]: Words in [s. 136(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/5) substituted (29.11.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 54(5)(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/54/5/b); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395311]: Words in s. 139(3)(c) substituted (22.11.2000) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 63](https://www.legislation.gov.uk/nia/2000/4/section/63); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(a)](https://www.legislation.gov.uk/nisr/2000/358/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/I)
[^c16395321]: [S.I. 1972/1265 (N.I. 14)](https://www.legislation.gov.uk/nisi/1972/1265).
[^c16395331]: Words in s. 139(3)(c) added (4.11.1996) by [S.I. 1995/755 (N.I. 2)](https://www.legislation.gov.uk/nisi/1995/755), [art. 185(1)](https://www.legislation.gov.uk/nisi/1995/755/article/185/1), [Sch. 9 para. 185](https://www.legislation.gov.uk/nisi/1995/755/schedule/9/paragraph/185); [S.R. 1996/297](https://www.legislation.gov.uk/nisr/1996/297), [art. 2](https://www.legislation.gov.uk/nisr/1996/297/article/2)
[^c16395351]: S. 142A repealed (3.4.2000) by [1999 c. 33](https://www.legislation.gov.uk/ukpga/1999/33), [s. 169(1)(3)](https://www.legislation.gov.uk/ukpga/1999/33/section/169/1/3), [Sch. 14 para. 93](https://www.legislation.gov.uk/ukpga/1999/33/schedule/14/paragraph/93), [Sch. 16](https://www.legislation.gov.uk/ukpga/1999/33/schedule/16); [S.I. 2000/464](https://www.legislation.gov.uk/uksi/2000/464), [art. 2](https://www.legislation.gov.uk/uksi/2000/464/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2000/464/schedule)
[^c16395361]: Words in s. 143(5) substituted (14.2.1996) by [S.I. 1995/3211 (N.I. 20)](https://www.legislation.gov.uk/nisi/1995/3211), [art. 5](https://www.legislation.gov.uk/nisi/1995/3211/article/5), [Sch. para. 4(3)](https://www.legislation.gov.uk/nisi/1995/3211/schedule/paragraph/4/3)
[^c16395961]: S. 146(1)(b) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 33](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/33); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16395971]: Words in s. 146(1)(c) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 11](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/11); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16395981]: S. 146(1)(d) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5)
[^c16395991]: S. 146(1)(l) inserted (16.12.1995) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [129(2)](https://www.legislation.gov.uk/nisi/1995/3213/article/129/2)
[^c16396001]: [S.I.1983/136](https://www.legislation.gov.uk/uksi/1983/136).
[^c16396011]: Definition in s. 146(2) inserted (16.12.1995) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [129(3)(a)](https://www.legislation.gov.uk/nisi/1995/3213/article/129/3/a)
[^c16396021]: Definition in s. 146(2) substituted (16.12.1995) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 9(b)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/9/b)
[^c16396051]: [1939 c. 82](https://www.legislation.gov.uk/ukpga/1939/82).
[^c16396061]: S. 146(2): word in definition in sub-para.(b) repealed (16.12.1995) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [168](https://www.legislation.gov.uk/nisi/1995/3213/article/168), [Sch. 5 Pt. II](https://www.legislation.gov.uk/nisi/1995/3213/schedule/5/part/II)
[^c16396071]: [1947 c. 19](https://www.legislation.gov.uk/ukpga/1947/19).
[^c16396081]: S. 146(2): word and sub-para.(v) inserted (16.12.1995) in para.(b) of the definition of "unemployability supplement or allowance" by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [129(3)(c)](https://www.legislation.gov.uk/nisi/1995/3213/article/129/3/c)
[^c16396091]: [1917 c. 51](https://www.legislation.gov.uk/ukpga/1917/51).
[^c16396101]: [1939 c. 83](https://www.legislation.gov.uk/ukpga/1939/83).
[^c16396111]: [1939 c. 83](https://www.legislation.gov.uk/ukpga/1939/83).
[^c16396121]: [1947 c. 19](https://www.legislation.gov.uk/ukpga/1947/19).
[^c16396131]: [1980 c. 9](https://www.legislation.gov.uk/ukpga/1980/9).
[^c16396161]: Words in [s. 147(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/147/4) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 34](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/34); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16396171]: Words in [s. 147(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/147/6) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 10](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/10) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396181]: [S. 147(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/147/7) added (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 10](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/10) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396191]: Words in [s. 151(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/151/4) substituted (6.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 10(4)](https://www.legislation.gov.uk/nisi/1994/1898/article/10/4); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. 3](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/3)
[^c16396361]: S. 153(2)(a) substituted (6.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 10(3)](https://www.legislation.gov.uk/nisi/1994/1898/article/10/3); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/III)
[^c16396391]: [S. 154](https://www.legislation.gov.uk/ukpga/1992/7/section/154) repealed (6.4.1995) (subject to savings made by regulations under s. 155A(4) of this Act) by [S.R. 1995/69](https://www.legislation.gov.uk/nisr/1995/69), [art. 5](https://www.legislation.gov.uk/nisr/1995/69/article/5)
[^c16396401]: [S. 155](https://www.legislation.gov.uk/ukpga/1992/7/section/155) repealed (6.4.1995 subject to savings made by regulation under s. 155A(4) of this Act) by [S.R. 1995/69](https://www.legislation.gov.uk/nisr/1995/69), [art. 5(a)](https://www.legislation.gov.uk/nisr/1995/69/article/5/a)
[^c16396421]: [S. 155A](https://www.legislation.gov.uk/ukpga/1992/7/section/155A) inserted (22.3.1994) by [S.I. 1994/766 (N.I. 5)](https://www.legislation.gov.uk/nisi/1994/766), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1994/766/article/1/2), [5(1)](https://www.legislation.gov.uk/nisi/1994/766/article/5/1)
[^c16396431]: Words in [s. 155A(1)(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/155A/1/4) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 11](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/11) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396451]: Words in [s. 157(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/157/3) inserted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 12](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/12) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396461]: Words in [s. 158(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/158/1) inserted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 13](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/13) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396541]: Definition in s. 159(1) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16396551]: [S.I. 1991/194 (N.I. 1)](https://www.legislation.gov.uk/nisi/1991/194).
[^c16396571]: S. 160(2)(a) modified (17.11.2000) by [S.R. 2000/324](https://www.legislation.gov.uk/nisr/2000/324), [reg. 2](https://www.legislation.gov.uk/nisr/2000/324/regulation/2) (subject to reg. 4 of that S.R.)
[^c16396581]: Words in s. 160(9)(b) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 14(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/14/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396591]: Words in s. 160(10)(b) omitted (with effect in any case where the expected week of confinement begins on or after 16.10.1994) by virtue of [S.R. 1994/176](https://www.legislation.gov.uk/nisr/1994/176), [regs. 1(3)](https://www.legislation.gov.uk/nisr/1994/176/regulation/1/3), [6(1)](https://www.legislation.gov.uk/nisr/1994/176/regulation/6/1)
[^c16396601]: S. 160(11) added (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 14(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/14/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396621]: Words in [s. 161(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/7) substituted (with effect in any case where the expected week of confinement begins on or after 16.10.1994) by [S.R. 1994/176](https://www.legislation.gov.uk/nisr/1994/176), [regs. 1(3)](https://www.legislation.gov.uk/nisr/1994/176/regulation/1/3), [3(3)](https://www.legislation.gov.uk/nisr/1994/176/regulation/3/3)
[^c16396831]: Words in [s. 166(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/166/1) inserted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 16](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/16) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396841]: Words in [s. 166(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/166/3) substituted (15.2.1999) by [1998 c. 17](https://www.legislation.gov.uk/ukpga/1998/17), [s. 50](https://www.legislation.gov.uk/ukpga/1998/17/section/50), [Sch. 4 para. 31](https://www.legislation.gov.uk/ukpga/1998/17/schedule/4/paragraph/31) (with [Sch. 3 para. 5(1)](https://www.legislation.gov.uk/ukpga/1998/17/schedule/3/paragraph/5/1)); [S.I. 1999/161](https://www.legislation.gov.uk/uksi/1999/161), [art. 2(1)](https://www.legislation.gov.uk/uksi/1999/161/article/2/1)
[^c16396981]: Words in para. (b) in the definition of “confinement”in s. 167(1) substituted (1.10.1992) by [S.I. 1992/1310](https://www.legislation.gov.uk/uksi/1992/1310), [art. 4(b)](https://www.legislation.gov.uk/uksi/1992/1310/article/4/b).
[^c16396991]: Words in the definition of “dismissed”in s. 167(1) substituted (24.9.1996) by [S.I. 1996/1919 (N.I. 16)](https://www.legislation.gov.uk/nisi/1996/1919), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1996/1919/article/1/2), [255](https://www.legislation.gov.uk/nisi/1996/1919/article/255), [Sch. 1](https://www.legislation.gov.uk/nisi/1996/1919/schedule/1) (with [Sch. 2](https://www.legislation.gov.uk/nisi/1996/1919/schedule/2))
[^c16397001]: Words in the definition of “employee”in s. 167(1) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 17(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/17/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16397021]: [S.I. 1991/194 (N.I. 1)](https://www.legislation.gov.uk/nisi/1991/194).
[^c16397031]: S. 167(7) added (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 17(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/17/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16397041]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 7](https://www.legislation.gov.uk/nisi/1994/1898/article/7), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450) (N.I. 12), art. 2(b), Sch. Pt. II
[^c16397051]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) applied (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [regs. 29](https://www.legislation.gov.uk/nisr/1995/35/regulation/29), [30](https://www.legislation.gov.uk/nisr/1995/35/regulation/30)
[^c16397061]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) applied (with modifications) (5.2.1996 for the purpose of authorising the making of regulations and 7.10.1996 otherwise) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 23](https://www.legislation.gov.uk/nisi/1995/2705/article/23), [Sch. 1 para. 2](https://www.legislation.gov.uk/nisi/1995/2705/schedule/1/paragraph/2); [S.R. 1996/26](https://www.legislation.gov.uk/nisr/1996/26), [art. 2(d)](https://www.legislation.gov.uk/nisr/1996/26/article/2/d), [Sch.](https://www.legislation.gov.uk/nisr/1996/26/schedule); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16397081]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 7](https://www.legislation.gov.uk/nisi/1994/1898/article/7), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397091]: [S. 167A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167A/2A) inserted (1.12.1999 for specified purposes and 16.12.1999 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(5)(c)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/5/c), [67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 22(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/22/2); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(b)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/b)
[^c16397101]: Words in [s. 167A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/167A/3) substituted (1.12.1999 for specified purposes and 3.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(5)(c)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/5/c), [67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 22(3)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/22/3); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/a)
[^c16397111]: [S. 167A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/167A/5) added (1.12.1999 for specified purposes and 16.12.1999 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(5)(c)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/5/c), [67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 22(4)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/22/4); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(b)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/b)
[^c16397151]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) inserted (21.11.1994) for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 7](https://www.legislation.gov.uk/nisi/1994/1898/article/7), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450),art. 2, Sch. Pt. II
[^c16397161]: Words in [s. 167B(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167B/1) substituted (3.4.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 23](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/23); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/a)
[^c16397171]: [S. 167B(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/167B/3) modified (13.4.1995) by [S.R. 1995/41](https://www.legislation.gov.uk/nisr/1995/41), [reg. 13(4)](https://www.legislation.gov.uk/nisr/1995/41/regulation/13/4) (with [reg. 3](https://www.legislation.gov.uk/nisr/1995/41/regulation/3))
[^c16397181]: [S. 167B(3)(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167B/3/4) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 32](https://www.legislation.gov.uk/nisr/1995/35/regulation/32)
[^c16397201]: [S. 167C](https://www.legislation.gov.uk/ukpga/1992/7/section/167C) substituted (1.12.1999 for specified purposes and 3.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(5)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/5/b), [58](https://www.legislation.gov.uk/nisi/1999/3147/article/58); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/a)
[^c16397211]: [S. 167D](https://www.legislation.gov.uk/ukpga/1992/7/section/167D) modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(7)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/7)
[^c16397221]: [Ss. 167D-167G](https://www.legislation.gov.uk/ukpga/1992/7/section/167D) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [ss. 6](https://www.legislation.gov.uk/nisi/1994/1898/section/6), [8](https://www.legislation.gov.uk/nisi/1994/1898/section/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397241]: [Ss. 167D-167G](https://www.legislation.gov.uk/ukpga/1992/7/section/167D) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 6](https://www.legislation.gov.uk/nisi/1994/1898/article/6), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397251]: Words in [s. 167E(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167E/2) substituted (6.9.1999 for specified purposes, otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 57](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/57); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18))
[^c16397261]: [Ss. 167D-167G](https://www.legislation.gov.uk/ukpga/1992/7/section/167D) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 6](https://www.legislation.gov.uk/nisi/1994/1898/article/6), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397271]: [Ss. 167D-167G](https://www.legislation.gov.uk/ukpga/1992/7/section/167D) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 6](https://www.legislation.gov.uk/nisi/1994/1898/article/6), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397371]: [1975 c.15](https://www.legislation.gov.uk/ukpga/1975/15).
[^c16397381]: [S.I. 1986/1888 (N.I. 18)](https://www.legislation.gov.uk/nisi/1986/1888).
[^c16397391]: [1992 c. 8](https://www.legislation.gov.uk/ukpga/1992/8).
[^c16397401]: [1992 c. 9](https://www.legislation.gov.uk/ukpga/1992/9).
[^c16397411]: [1992 c. 5](https://www.legislation.gov.uk/ukpga/1992/5).
[^c16397421]: [1992 c. 4](https://www.legislation.gov.uk/ukpga/1992/4).
[^c16397431]: [1975 c. 17](https://www.legislation.gov.uk/ukpga/1975/17).
[^c16397441]: [S. 170](https://www.legislation.gov.uk/ukpga/1992/7/section/170): by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 35](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/35) (commenced on 7.2.1994 by [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)) it is provided that the definition of "the Pensions Act" [as reproduced here] shall be inserted before the definition of "the Pensions Order" in s. 174 of this Act. By [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 165](https://www.legislation.gov.uk/nisi/1995/3213/article/165), [168](https://www.legislation.gov.uk/nisi/1995/3213/article/168), [Sch. 4](https://www.legislation.gov.uk/nisi/1995/3213/schedule/4), [para. 15](https://www.legislation.gov.uk/nisi/1995/3213/paragraph/15), [Sch. 5](https://www.legislation.gov.uk/nisi/1995/3213/schedule/5), [Pt.IV](https://www.legislation.gov.uk/nisi/1995/3213/part/IV) (commenced on 19.12.1995 by [S.R. 1995/477](https://www.legislation.gov.uk/nisr/1995/477), [art. 2(a)](https://www.legislation.gov.uk/nisr/1995/477/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1995/477/schedule/part/I)), Sch. 7 para. 35 of the 1993 Act is repealed and by art. 165, Sch. 4, para. 2 of that 1995 S.I. (also commenced on 19.12.1995 by [S.R. 1995/477](https://www.legislation.gov.uk/nisr/1995/477), [art. 2(a)](https://www.legislation.gov.uk/nisr/1995/477/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1995/477/schedule/part/I)) the same definition of "the Pensions Act" is inserted in s. 170 of this Act
[^c16397451]: [S.I. 1975/1503 (N.I. 15)](https://www.legislation.gov.uk/nisi/1975/1503).
[^c16397461]: [1954 c. 33 (N.I.)](https://www.legislation.gov.uk/apni/1954/33).
[^c16397641]: S. 171(1) modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/4), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 22(a)](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/22/a)
[^c16397651]: S. 171(2) applied (1.1.2000 for specified purposes and 3.4.2000 otherwise) by [1999 c. 33](https://www.legislation.gov.uk/ukpga/1999/33), [s. 115(8)](https://www.legislation.gov.uk/ukpga/1999/33/section/115/8); [S.I. 1999/3190](https://www.legislation.gov.uk/uksi/1999/3190), [art. 2](https://www.legislation.gov.uk/uksi/1999/3190/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1999/3190/schedule); [S.I. 2000/464](https://www.legislation.gov.uk/uksi/2000/464), [art. 2](https://www.legislation.gov.uk/uksi/2000/464/article/2), [Sch. 1](https://www.legislation.gov.uk/uksi/2000/464/schedule/1)
[^c16397661]: S. 171(2) modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/4), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 29](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/29)
[^c16397671]: Words in s. 171(2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 28(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/28/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16397681]: [S.I. 1979/1573 (N.I. 12)](https://www.legislation.gov.uk/nisi/1979/1573).
[^c16397691]: S. 171(3)(4) applied (23.3.1994) by [S.I. 1994/766 (N.I. 5)](https://www.legislation.gov.uk/nisi/1994/766), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1994/766/article/1/2), [4(2)](https://www.legislation.gov.uk/nisi/1994/766/article/4/2) (with [art. 4(6)](https://www.legislation.gov.uk/nisi/1994/766/article/4/6)) S. 171(3)(4) applied (21.11.1994) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 6(11)](https://www.legislation.gov.uk/nisi/1994/1898/article/6/11), [14(3)](https://www.legislation.gov.uk/nisi/1994/1898/article/14/3); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(a)](https://www.legislation.gov.uk/nisr/1994/450/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/I)
[^c16397711]: Words in s. 171(5) inserted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 36](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/36); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16397721]: Words in s. 171(5) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 36](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/36), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16397731]: S. 171(6A) inserted (retrospectively) by [S.I. 1993/1579 (N.I. 8)](https://www.legislation.gov.uk/nisi/1993/1579), [art. 3(3)(4)](https://www.legislation.gov.uk/nisi/1993/1579/article/3/3/4)
[^c16397741]: S. 171(6A): transfer of functions (1.12.1999) by [S.R. 1999/481](https://www.legislation.gov.uk/nisr/1999/481), [art. 6(b)](https://www.legislation.gov.uk/nisr/1999/481/article/6/b), [Sch. 4 Pt. II](https://www.legislation.gov.uk/nisr/1999/481/schedule/4/part/II)
[^c16397751]: S. 171(10) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 28(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/28/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16397761]: Words in s. 171(11) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 28(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/28/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399251]: Words in s. 172(2)(a) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 29(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/2/b), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399261]: Words in s. 172(2)(a) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 29(2)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/2/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399271]: Words in s. 172(2)(a) inserted (3.11.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 24](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/24); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(6)](https://www.legislation.gov.uk/nisr/2000/332/article/2/6)
[^c16399311]: Words in s. 172(2)(c) inserted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 37(b)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/37/b); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16399321]: Words in s. 172(2)(c) inserted (12.1.2000 and 2.4.2000 for specified purposes and otherwise prosp.) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 Pt. VI para. 30](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/part/VI/paragraph/30); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/b)
[^c16399341]: Words in s. 172(2)(c) substituted (11.11.1999) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [ss. 81](https://www.legislation.gov.uk/ukpga/1999/30/section/81), [89(4)(d)](https://www.legislation.gov.uk/ukpga/1999/30/section/89/4/d), [Sch. 11 para. 11](https://www.legislation.gov.uk/ukpga/1999/30/schedule/11/paragraph/11)
[^c16399361]: Words in s. 172(2)(c) substituted (23.3.1994) by [S.I. 1994/766 (N.I. 5)](https://www.legislation.gov.uk/nisi/1994/766), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1994/766/article/1/2), [5(2)](https://www.legislation.gov.uk/nisi/1994/766/article/5/2) (with [art. 4(6)](https://www.legislation.gov.uk/nisi/1994/766/article/4/6))
[^c16399371]: Words in s. 172(2)(c) ceased to have effect (24.3.1999 for specified purposes and 1.4.1999 otherwise) by virtue of [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 18](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/18) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399381]: S. 172(3)(a) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 29(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/3), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399391]: Words in s. 172(3)(b) omitted (6.4.1995) by virtue of [S.R. 1995/69](https://www.legislation.gov.uk/nisr/1995/69), [art. 6(1)(a)(iii)](https://www.legislation.gov.uk/nisr/1995/69/article/6/1/a/iii)
[^c16399411]: S. 172(4) applied (1.1.2000 for specified purposes and 3.4.2000 otherwise) by [1999 c. 33](https://www.legislation.gov.uk/ukpga/1999/33), [s. 115(8)](https://www.legislation.gov.uk/ukpga/1999/33/section/115/8); [S.I. 1999/3190](https://www.legislation.gov.uk/uksi/1999/3190), [art. 2](https://www.legislation.gov.uk/uksi/1999/3190/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1999/3190/schedule); [S.I. 2000/464](https://www.legislation.gov.uk/uksi/2000/464), [art. 2](https://www.legislation.gov.uk/uksi/2000/464/article/2), [Sch. 1](https://www.legislation.gov.uk/uksi/2000/464/schedule/1)
[^c16399421]: Words in s. 172(4) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(15)(a)](https://www.legislation.gov.uk/nia/2000/4/section/33/15/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16399431]: S. 172(4A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(15)(b)](https://www.legislation.gov.uk/nia/2000/4/section/33/15/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16399441]: [1954 c. 33 (N.I.)](https://www.legislation.gov.uk/apni/1954/33).
[^c16399451]: S. 172(8) repealed (2.12.1999) by [S.I. 1999/663](https://www.legislation.gov.uk/uksi/1999/663), [arts. 1(2)](https://www.legislation.gov.uk/uksi/1999/663/article/1/2), [2(2)](https://www.legislation.gov.uk/uksi/1999/663/article/2/2), [Sch. 2](https://www.legislation.gov.uk/uksi/1999/663/schedule/2); [S.I. 1999/3208](https://www.legislation.gov.uk/uksi/1999/3208), [art. 2](https://www.legislation.gov.uk/uksi/1999/3208/article/2)
[^c16399461]: S. 172(9) modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/4), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 20(e)](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/20/e)
[^c16399471]: Words in s. 172(9) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 29(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399481]: Words in s. 172(9) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 29(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399491]: S. 172(11A)(11B) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 29(5)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/5) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399501]: [1954 c. 33 (N.I.)](https://www.legislation.gov.uk/apni/1954/33).
[^c16399521]: Words in heading to Sch. 1 inserted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(1)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/1); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(d)](https://www.legislation.gov.uk/nisr/1998/312/article/2/d), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/III)
[^c16400011]: [Sch. 1 para. 1(4)(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/4/5) repealed (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [ss. 84(1)](https://www.legislation.gov.uk/ukpga/1999/30/section/84/1), [88](https://www.legislation.gov.uk/ukpga/1999/30/section/88), [Sch. 12 para. 86(4)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/86/4), [Sch. 13 Pt. VII](https://www.legislation.gov.uk/ukpga/1999/30/schedule/13/part/VII); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(b)(e)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/b/e)
[^c16400121]: [Sch. 1 para. 1(8A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/8A) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 30](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/30) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16400151]: Words in [Sch. 1 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/2) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 31](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/31) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16400251]: Words in [Sch. 1 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/1) substituted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(5)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/5); [S.I. 1999/72](https://www.legislation.gov.uk/uksi/1999/72), [art. 2(b)](https://www.legislation.gov.uk/uksi/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/uksi/1999/72/schedule)
[^c16400261]: [Sch. 1 para. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/2) repealed (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [ss. 81(1)](https://www.legislation.gov.uk/ukpga/2000/19/section/81/1), [85](https://www.legislation.gov.uk/ukpga/2000/19/section/85), [Sch. 9 Pt. VIII(2)](https://www.legislation.gov.uk/ukpga/2000/19/schedule/9/part/VIII/2), Note 1
[^c16400271]: Words in [Sch. 1 para. 3(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/3) substituted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 52(a)](https://www.legislation.gov.uk/nisi/1998/1506/article/52/a); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16400281]: [Sch. 1 para. 3(4)(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/4/5) added (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 52(b)](https://www.legislation.gov.uk/nisi/1998/1506/article/52/b); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16400291]: [Sch. 1 para. 3(6)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/6) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 32](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/32) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16400301]: [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1) paras. 3A, 3B and cross-headings inserted (28.7.2000) by [Child Support, Pensions and Social Security Act 2000 (c. 19)](https://www.legislation.gov.uk/ukpga/2000/19), [ss. 81(2)](https://www.legislation.gov.uk/ukpga/2000/19/section/81/2)
[^c16400341]: [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671).
[^c16400381]: Words in [Sch. 1 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/4) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 33](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/33) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16400391]: Words in [Sch. 1 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/4) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 19](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/19) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16400421]: Cross-heading substituted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(6)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/6); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16400461]: [Sch. 1 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5) substituted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(6)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/6); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16400471]: Words in [Sch. 1 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 33](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/33) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16400481]: Words in [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5/b) substituted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 78(4)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/4)
[^c16400491]: Cross-heading inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(7)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/7); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16400511]: [Sch. 1 para. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5A) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(7)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/7); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16400521]: Words in [Sch. 1 para. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5A) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 33](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/33) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401271]: Word in Sch. 1 para. 6(1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 34(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/34/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401281]: Sch. 1 para. 6(1)(a) substituted (9.9.1998 for the purpose only of making regulations or orders and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(8)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/8); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16401291]: Words in Sch. 1 para. 6(2) substituted (9.9.1998 for the purpose only of making regulations or orders and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(9)(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/9/a); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16401301]: Words in Sch. 1 para. 6(2)(b) ceased to have effect (9.9.1998 for the purpose only of making regulations or orders and 6.4.1999 otherwise) and repealed (6.4.1999) by virtue of [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1/2), [Sch. 6 para. 58(9)(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/9/b), [Sch. 7](https://www.legislation.gov.uk/nisi/1998/1506/schedule/7); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)(d)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b/d), [Sch. Pts. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II), [III](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/III)
[^c16401311]: Sch. 1 para. 6(3)(a) applied (19.4.1993) by [S.R. 1979/186](https://www.legislation.gov.uk/nisr/1979/186), [regs. 28A(1)](https://www.legislation.gov.uk/nisr/1979/186/regulation/28A/1), [28B(1)](https://www.legislation.gov.uk/nisr/1979/186/regulation/28B/1) (as inserted (19.4.1993) by [S.R. 1993/130](https://www.legislation.gov.uk/nisr/1993/130), [reg. 2](https://www.legislation.gov.uk/nisr/1993/130/regulation/2))
[^c16401321]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c16401331]: Sch. 1 para. 6(4) substituted (26.3.1999 for specified purposes and 6.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/7) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(d)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/d), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [3](https://www.legislation.gov.uk/nisr/1999/149/schedule/3) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401341]: Sch. 1 para. 6(4A) inserted (9.9.1998 for the purpose only of making regulations or orders and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(11)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/11); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16401351]: Words in Sch. 1 para. 6(4A) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 3](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401361]: Words in Sch. 1 para. 6(5) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 20(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/20/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401381]: Words in Sch. 1 para. 6(5) substituted (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 84(1)](https://www.legislation.gov.uk/ukpga/1999/30/section/84/1), [Sch. 12 para. 86(6)(a)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/86/6/a); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(b)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/b)
[^c16401391]: Words in Sch. 1 para. 6(6) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 20(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/20/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401401]: Words in Sch. 1 para. 6(6) inserted (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 84(1)](https://www.legislation.gov.uk/ukpga/1999/30/section/84/1), [Sch. 12 para. 86(6)(b)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/86/6/b); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(b)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/b)
[^c16401411]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16401421]: Words in Sch. 1 para. 6(7) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 20(c)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/20/c) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401441]: Sch. 1 para. 6(8) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 34(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/34/2), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401841]: Words in Sch. 1 para. 7(1) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 21(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/21/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401871]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16401881]: Words in Sch. 1 para. 7(2) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 21(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/21/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401891]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16401901]: Words in Sch. 1 para. 7(2)(b) substituted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 80(2)](https://www.legislation.gov.uk/ukpga/2000/19/section/80/2)
[^c16401911]: Words in Sch. 1 para. 7(3) substituted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 53(1)(a)](https://www.legislation.gov.uk/nisi/1998/1506/article/53/1/a); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(d)](https://www.legislation.gov.uk/nisr/1999/102/article/2/d), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/III)
[^c16401921]: Words in Sch. 1 para. 7(3) substituted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 53(1)(b)](https://www.legislation.gov.uk/nisi/1998/1506/article/53/1/b); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(d)](https://www.legislation.gov.uk/nisr/1999/102/article/2/d), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/III)
[^c16401931]: Words in Sch. 1 para. 7(6) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 35(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/35/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401941]: Sch. 1 para. 7(7) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 35(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/35/3), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401951]: Words in Sch. 1 para. 7(8) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 35(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/35/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401961]: Words in Sch. 1 para. 7(11)(a) substituted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(12)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/12); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(d)](https://www.legislation.gov.uk/nisr/1998/312/article/2/d), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/III)
[^c16401971]: Sch. 1 para. 7(12) substituted (26.3.1999 for specified purposes and 6.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 8](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/8) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(d)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/d), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [3](https://www.legislation.gov.uk/nisr/1999/149/schedule/3) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402041]: [Sch. 1 para. 7A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A) inserted (10.3.1999 for specified purposes and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 53(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/53/2); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/102/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/II)
[^c16402051]: Word in [Sch. 1 para. 7A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A/2) inserted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 4(2)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/4/2/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402061]: Words in [Sch. 1 para. 7A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A/2) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 36](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/36) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402071]: Words in [Sch. 1 para. 7A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A/2) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 4(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/4/2/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402081]: Words in [Sch. 1 para. 7A(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A/3/b) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 4(3)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/4/3/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402091]: Words in [Sch. 1 para. 7A(3)(e)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A/3/e) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 4(3)(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/4/3/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402131]: [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1) para. 7B and cross-heading inserted (10.3.1999 for specified purposes and 6.4.1999 otherwise) by [The Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))](https://www.legislation.gov.uk/nisi/1998/1506), [art. 54](https://www.legislation.gov.uk/nisi/1998/1506/article/54); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/102/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/II)
[^c16402141]: [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1): words in cross-heading preceding para. 7B substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 5(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402481]: Words in Sch. 1 para. 7B(1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 37](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/37) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402491]: Words in Sch. 1 para. 7B(1) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 5(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402501]: Words in Sch. 1 para. 7B(2) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 5(4)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/4/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402531]: Sch. 1 para. 7B(2)(e) substituted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 80(3)](https://www.legislation.gov.uk/ukpga/2000/19/section/80/3)
[^c16402541]: Sch. 1 para. 7B(4)(6) repealed (26.3.1999 for specified purposes only and wholly repealed 1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2/3), [Sch. 8 para. 5(5)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/5), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402551]: Words in Sch. 1 para. 7B(5)(b) repealed (26.3.1999 for specified purposes only and wholly repealed 1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2/3), [Sch. 8 para. 5(6)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/6/a), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402561]: Words in Sch. 1 para. 7B(5)(b) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 5(6)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/6/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402571]: Words in Sch. 1 para. 7B(5)(e) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 5(6)(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/6/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402581]: Sch. 1 para. 7B(5A) inserted (28.7.2000) by [Child Support, Pensions and Social Security Act 2000 (c. 19)](https://www.legislation.gov.uk/ukpga/2000/19), [s. 80(4)](https://www.legislation.gov.uk/ukpga/2000/19/section/80/4)
[^c16402591]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16402641]: [Sch. 1 para. 7BA](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7BA) inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 80(5)](https://www.legislation.gov.uk/ukpga/2000/19/section/80/5)
[^c16402661]: [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1): cross-heading and para. 7C inserted (*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [55](https://www.legislation.gov.uk/nisi/1998/1506/article/55) (which inserting article was repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3)))
[^c16402681]: [Sch. 1 para. 7C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7C) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2/3), [Sch. 8 para. 6](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/6), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16403631]: Words in [Sch. 1 para. 8(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 38(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/38/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16403641]: Words in [Sch. 1 para. 8(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/b) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(14)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/14); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16403651]: [Sch. 1 para. 8(1)(ca)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/ca) inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 81(4)](https://www.legislation.gov.uk/ukpga/2000/19/section/81/4)
[^c16403661]: Words in [Sch. 1 para. 8(1)(g)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/g) substituted (6.4.1997) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [art. 147](https://www.legislation.gov.uk/nisi/1995/3213/article/147), [Sch. 3 para. 11](https://www.legislation.gov.uk/nisi/1995/3213/schedule/3/paragraph/11); [S.R. 1997/192](https://www.legislation.gov.uk/nisr/1997/192), [art. 2](https://www.legislation.gov.uk/nisr/1997/192/article/2) (with transitional adaptations, modification and savings in [arts. 3-13](https://www.legislation.gov.uk/nisr/1997/192/article/3))
[^c16403671]: [Sch. 1 para. 8(1)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/i) repealed (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 85](https://www.legislation.gov.uk/ukpga/2000/19/section/85), [Sch. 9 Pt. VIII(2)](https://www.legislation.gov.uk/ukpga/2000/19/schedule/9/part/VIII/2), Note 1
[^c16403681]: [Sch. 1 para. 8(1)(ia)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/ia) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by virtue of [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(14)(15)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/14/15); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16403691]: Words in [Sch. 1 para. 8(1)(ia)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/ia) inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 78(5)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/5)
[^c16403701]: Words in [Sch. 1 para. 8(1)(l)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/l/i) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by virtue of [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(16)(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/16/a); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16403711]: Words in [Sch. 1 para. 8(1)(l)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/l/ii) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by virtue of [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(16)(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/16/b); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16403721]: [Sch. 1 para. 8(1)(l)(iia)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/l/iia) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by virtue of [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(16)(c)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/16/c); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16403731]: Words in [Sch. 1 para. 8(1)(l)(iii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/l/iii) substituted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by virtue of [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(16)(d)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/16/d); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16403741]: [Sch. 1 para. 8(1)(p)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/p) repealed (1.7.1997) by [S.I. 1997/1182 (N.I. 11)](https://www.legislation.gov.uk/nisi/1997/1182), [art. 19(2)](https://www.legislation.gov.uk/nisi/1997/1182/article/19/2), [Sch. 2](https://www.legislation.gov.uk/nisi/1997/1182/schedule/2); [S.R. 1997/316](https://www.legislation.gov.uk/nisr/1997/316), [art. 2](https://www.legislation.gov.uk/nisr/1997/316/article/2), [Sch.](https://www.legislation.gov.uk/nisr/1997/316/schedule)
[^c16403751]: [Sch. 1 para. 8(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1A) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 38(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/38/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16403761]: Words in [Sch. 1 para. 8(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1A) inserted (11.11.1999) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [ss. 81](https://www.legislation.gov.uk/ukpga/1999/30/section/81), [89(4)(d)](https://www.legislation.gov.uk/ukpga/1999/30/section/89/4/d), [Sch. 11 para. 12](https://www.legislation.gov.uk/ukpga/1999/30/schedule/11/paragraph/12)
[^c16403771]: [Sch. 1 para. 8(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/2/3) repealed (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 88](https://www.legislation.gov.uk/ukpga/1999/30/section/88), [Sch. 13 Pt. VII](https://www.legislation.gov.uk/ukpga/1999/30/schedule/13/part/VII); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(e)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/e)
[^c16403791]: Words in [Sch. 1 para. 9](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/9) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 39](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/39) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16403851]: Words in [Sch. 1 para. 10(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/10/1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 40](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/40) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16403861]: Words in [Sch. 1 para. 10(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/10/2) substituted (1.1.1994) by [Friendly Societies Act 1992 (c. 40)](https://www.legislation.gov.uk/ukpga/1992/40), [s. 120(1)](https://www.legislation.gov.uk/ukpga/1992/40/section/120/1), [Sch. 21 Pt. I para. 19(1)(a)(b)](https://www.legislation.gov.uk/ukpga/1992/40/schedule/21/part/I/paragraph/19/1/a/b); [S.I. 1993/3226](https://www.legislation.gov.uk/uksi/1993/3226), [art. 2(1)](https://www.legislation.gov.uk/uksi/1993/3226/article/2/1), [Sch. 2](https://www.legislation.gov.uk/uksi/1993/3226/schedule/2)
[^c16403881]: [Sch. 1 para. 10(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/10/3) substituted (1.1.1994) by [Friendly Societies Act 1992 (c. 40)](https://www.legislation.gov.uk/ukpga/1992/40), [s. 120(1)](https://www.legislation.gov.uk/ukpga/1992/40/section/120/1), [Sch. 21 Pt. I para. 19(2)](https://www.legislation.gov.uk/ukpga/1992/40/schedule/21/part/I/paragraph/19/2); [S.I. 1993/3226](https://www.legislation.gov.uk/uksi/1993/3226), [art. 2(1)](https://www.legislation.gov.uk/uksi/1993/3226/article/2/1), [Sch. 2](https://www.legislation.gov.uk/uksi/1993/3226/schedule/2)
[^c16403911]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c16403921]: [Sch. 2 para. 1(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/1/b) repealed (with effect as mentioned in s. 579(1) of the repealing Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [ss. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 2 para. 76(1)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/76/1), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c16403961]: [Sch. 2 para. 3(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1/b) repealed (8.9.1998) by [1998 c. 14](https://www.legislation.gov.uk/ukpga/1998/14), [ss. 59(3)](https://www.legislation.gov.uk/ukpga/1998/14/section/59/3), [86(2)](https://www.legislation.gov.uk/ukpga/1998/14/section/86/2), [Sch. 8](https://www.legislation.gov.uk/ukpga/1998/14/schedule/8); [S.I. 1998/2209](https://www.legislation.gov.uk/uksi/1998/2209), [art. 2(a)](https://www.legislation.gov.uk/uksi/1998/2209/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/uksi/1998/2209/schedule/part/I) (subject to saving in [art. 3](https://www.legislation.gov.uk/uksi/1998/2209/article/3))
[^c16403971]: Words in [Sch. 2 para. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2) repealed (29.4.1996 with effect in relation to the year 1996-97 and subsequent years of assessment) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [ss. 147(2)(b)(3)](https://www.legislation.gov.uk/ukpga/1996/8/section/147/2/b/3), [205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(15)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/15) Note
[^c16403981]: Words in [Sch. 2 para. 4(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/4/2) substituted (8.9.1998) by [1998 c. 14](https://www.legislation.gov.uk/ukpga/1998/14), [s. 59(4)](https://www.legislation.gov.uk/ukpga/1998/14/section/59/4); [S.I. 1998/2209](https://www.legislation.gov.uk/uksi/1998/2209), [art. 2(a)](https://www.legislation.gov.uk/uksi/1998/2209/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/uksi/1998/2209/schedule/part/I) (subject to saving in [art. 3](https://www.legislation.gov.uk/uksi/1998/2209/article/3))
[^c16404071]: Words in [Sch. 2 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/6/1) substituted (8.9.1998) by [1998 c. 14](https://www.legislation.gov.uk/ukpga/1998/14), [s. 59(5)(a)](https://www.legislation.gov.uk/ukpga/1998/14/section/59/5/a); [S.I. 1998/2209](https://www.legislation.gov.uk/uksi/1998/2209), [art. 2(a)](https://www.legislation.gov.uk/uksi/1998/2209/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/uksi/1998/2209/schedule/part/I) (subject to saving in [art. 3](https://www.legislation.gov.uk/uksi/1998/2209/article/3))
[^c16404081]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16404091]: Words in [Sch. 2 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/6/1) substituted (8.9.1998) by [1998 c. 14](https://www.legislation.gov.uk/ukpga/1998/14), [s. 59(5)(b)](https://www.legislation.gov.uk/ukpga/1998/14/section/59/5/b); [S.I. 1998/2209](https://www.legislation.gov.uk/uksi/1998/2209), [art. 2(a)](https://www.legislation.gov.uk/uksi/1998/2209/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/uksi/1998/2209/schedule/part/I) (subject to saving in [art. 3](https://www.legislation.gov.uk/uksi/1998/2209/article/3))
[^c16404101]: [Sch. 2 para. 6(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/6/2) repealed and superseded (1.4.1999) by [1999 c. 2](https://www.legislation.gov.uk/ukpga/1999/2), [ss. 3(1)(6)](https://www.legislation.gov.uk/ukpga/1999/2/section/3/1/6), [26(3)](https://www.legislation.gov.uk/ukpga/1999/2/section/26/3), [Sch. 10 Pt. I](https://www.legislation.gov.uk/ukpga/1999/2/schedule/10/part/I); [S.I. 1999/527](https://www.legislation.gov.uk/uksi/1999/527), [art. 2(b)](https://www.legislation.gov.uk/uksi/1999/527/article/2/b), [Sch. 2](https://www.legislation.gov.uk/uksi/1999/527/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/uksi/1999/527/article/3))
[^c16404111]: Words in [Sch. 2 para. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/8) substituted (4.3.1999 for specified purposes and 1.4.1999 otherwise) by [1999 c. 2](https://www.legislation.gov.uk/ukpga/1999/2), [s. 18](https://www.legislation.gov.uk/ukpga/1999/2/section/18), [Sch. 7 para. 17](https://www.legislation.gov.uk/ukpga/1999/2/schedule/7/paragraph/17); [S.I. 1999/527](https://www.legislation.gov.uk/uksi/1999/527), [art. 2(a)(b)](https://www.legislation.gov.uk/uksi/1999/527/article/2/a/b), [Schs. 1](https://www.legislation.gov.uk/uksi/1999/527/schedule/1), [2](https://www.legislation.gov.uk/uksi/1999/527/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/uksi/1999/527/article/3))
[^c16404121]: [Sch. 3 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/1) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c16404131]: Cross-heading substituted (13.4.1995) by virtue of [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 3(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/3/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16404181]: [Sch. 3 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 14(1)](https://www.legislation.gov.uk/nisr/1995/35/regulation/14/1)
[^c16404191]: Words in [Sch. 3 para. 2(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/1) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 3(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/3/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16404201]: [Sch. 3 para. 2(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/2/a) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 59(2)](https://www.legislation.gov.uk/nisi/1999/3147/article/59/2); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(a)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/a/4/5)
[^c16404211]: Words in [Sch. 3 para. 2(6)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/6/b) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 38(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/38/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16404221]: [Sch. 3 para. 2(7)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/7) added (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 5(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/5/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16404231]: Words in [Sch. 3 para. 2(7)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/7) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 59(3)](https://www.legislation.gov.uk/nisi/1999/3147/article/59/3); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(a)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/a/4/5)
[^c16404241]: [Sch. 3 para. 2(8)(9)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/8/9) added (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 59(4)](https://www.legislation.gov.uk/nisi/1999/3147/article/59/4); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(a)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/a/4/5)
[^c16404261]: [Sch. 3 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/3) repealed (2.4.2000 for specified purposes and otherwise*prosp.*) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. V](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/V); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(c)(i)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/c/i)
[^c16404271]: Words in [Sch. 3 para. 3(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/3/1/a) substituted (with effect in any case where the expected week of confinement begins on or after 16.10.1994) by [S.R. 1994/176](https://www.legislation.gov.uk/nisr/1994/176), [regs. 1(2)](https://www.legislation.gov.uk/nisr/1994/176/regulation/1/2), [2(4)](https://www.legislation.gov.uk/nisr/1994/176/regulation/2/4)
[^c16404301]: [Sch. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3): words in cross-heading preceding para. 5 inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 12(3)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/12/3); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16404421]: Words in [Sch. 3 para. 5(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/3/a) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [126](https://www.legislation.gov.uk/nisi/1995/3213/article/126)
[^c16404431]: Words in [Sch. 3 para. 5(6)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/6) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 38(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/38/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16404441]: Words in [Sch. 3 para. 5(7)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/7/a) repealed (16.12.1995 with effect in relation to any person attaining pensionable age on or after 6.4.2010) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [168](https://www.legislation.gov.uk/nisi/1995/3213/article/168), [Sch. 2 Pt. II para. 4](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/4), [Sch. 5 Pt. II](https://www.legislation.gov.uk/nisi/1995/3213/schedule/5/part/II)
[^c16404451]: [Sch. 3 para. 5(7A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/7A) inserted (8.1.2001) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 36](https://www.legislation.gov.uk/nia/2000/4/section/36); [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 2(d)](https://www.legislation.gov.uk/nisr/2000/374/article/2/d)
[^c16404461]: Words in [Sch. 3 para. 5(8)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/8) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [131(5)](https://www.legislation.gov.uk/nisi/1995/3213/article/131/5)
[^c16404491]: Words in [Sch. 3 para. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/8) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 38(4)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/38/4) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16405501]: Sch. 4A inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(3)](https://www.legislation.gov.uk/nia/2000/4/section/30/3), [Sch. 4](https://www.legislation.gov.uk/nia/2000/4/schedule/4); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16405521]: Sch. 5 modified (temp. from 1.12.1999 until 5.10.2002) by [The Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(4)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/4/b), [49(7)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/49/7/b) (the temp. modification lapsing on the coming into operation of [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441))
[^c16405551]: Words in Sch. 5 para. 2(6) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 36(a)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/36/a); [S.R. 1995/17](https://www.legislation.gov.uk/nisr/1995/17), [art. 2](https://www.legislation.gov.uk/nisr/1995/17/article/2)
[^c16405661]: Sch. 5 paras. 4-7 modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16405681]: Sch. 5 para. 4(1) modified (16.12.1995) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1](https://www.legislation.gov.uk/nisi/1995/3213/article/1), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 para. 18(14)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/paragraph/18/14)
[^c16405691]: Words in Sch. 5 para. 4(3) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(a)(2)(c)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/a/2/c)
[^c16405721]: Sch. 5, paras. 5, 5A, 6 substituted (16.12.1995) for Sch. 5 paras. 5 and 6 by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1](https://www.legislation.gov.uk/nisi/1995/3213/article/1), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 para. 18(15)(16)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/paragraph/18/15/16)
[^c16405731]: Sch. 5 paras. 4-7 modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16405741]: Sch. 5 para. 1 modified (13.12.1995) by [S.I. 1995/3213](https://www.legislation.gov.uk/uksi/1995/3213), [art. 123](https://www.legislation.gov.uk/uksi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(16)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/part/III/paragraph/18/16)
[^c16405751]: Sch. 5 paras. 5, 5A, 6 substituted (16.12.1995) for Sch. 5 paras. 5 and 6 by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1](https://www.legislation.gov.uk/nisi/1995/3213/article/1), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 para. 18(15)(16)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/paragraph/18/15/16)
[^c16405761]: Sch. 5 paras. 4-7 modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16405771]: Words in Sch. 5 para. 5A(2)(3) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(2)(c)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/2/c)
[^c16405861]: Sch. 5 paras. 5, 5A, 6 substituted (16.12.1995) for Sch. 5 paras. 5 and 6 by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1](https://www.legislation.gov.uk/nisi/1995/3213/article/1), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III paras. 18(15)(16)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/15/16)
[^c16405871]: Sch. 5 paras. 4-7 modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16405881]: Words in Sch. 5 para. 6(3)(4) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(2)(c)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/2/c)
[^c16405941]: Sch. 5 paras. 4-7 modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16405961]: Words in Sch. 5 para. 7(1)(a) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 para. 40](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/paragraph/40); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16405991]: Words in Sch. 5 para. 7(2)(b) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [ss. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [186(2)](https://www.legislation.gov.uk/ukpga/1993/49/section/186/2), [Sch. 7 para. 36(d)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/36/d); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16406031]: Words in [Sch. 6 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/1) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5) (subject to saving in art. 4 of that S.R.)
[^c16406061]: [Sch. 6 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/4) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5) (subject to saving in art. 4 of that S.R.)
[^c16406071]: [Sch. 6 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/5) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5) (subject to saving in art. 4 of that S.R.)
[^c16406181]: [Sch. 7 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 42(6)(7)](https://www.legislation.gov.uk/ukpga/1993/49/section/42/6/7); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16406191]: [Sch. 7 para. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/2) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [ss. 44(2)](https://www.legislation.gov.uk/ukpga/1993/49/section/44/2); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16406201]: Words in [Sch. 7 para. 3(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/2/3) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 para. 41(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/paragraph/41/2), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2)
[^c16406221]: Words in [Sch. 7 para. 3(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/3) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 37(a)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/37/a); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16406231]: Words in [Sch. 7 para. 3(10)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/10) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 19(2)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/19/2); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16406241]: Words in [Sch. 7 para. 3(11)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/11) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 37(b)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/37/b); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16406501]: [Sch. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7), [para. 11(1)](https://www.legislation.gov.uk/ukpga/1992/7/paragraph/11/1) modified (10.10.1994) by [S.R. 1986/179](https://www.legislation.gov.uk/nisr/1986/179), [reg. 12A](https://www.legislation.gov.uk/nisr/1986/179/regulation/12A) (as inserted by [S.R. 1994/347](https://www.legislation.gov.uk/nisr/1994/347), [art. 3](https://www.legislation.gov.uk/nisr/1994/347/article/3))
[^c16406511]: [S.I. 1990/1511 (N.I. 15)](https://www.legislation.gov.uk/nisi/1990/1511).
[^c16406521]: [Sch. 7 para. 11(12A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/11/12A) inserted (*temp.*) (1.7.1992) by [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 6](https://www.legislation.gov.uk/ukpga/1992/9/section/6), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 4 paras. 1](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/paragraph/1),9.
[^c16406531]: [Sch. 7 para. 12(7)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/12/7) inserted (*temp.*) (1.7.1992) by [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 6](https://www.legislation.gov.uk/ukpga/1992/9/section/6), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 4 paras. 1](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/paragraph/1),10
[^c16406581]: Sch. 7 para. 13(10) substituted (7.10.1996) by [S.I. 1995/2705](https://www.legislation.gov.uk/uksi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/uksi/1995/2705/article/40/1), [Sch. 2 para. 19(2)](https://www.legislation.gov.uk/uksi/1995/2705/schedule/2/paragraph/19/2); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c16407091]: Words in [Sch. 9 para. 1(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/b) substituted (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(1)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/1), [Sch. 5 para. 40(a)(i)](https://www.legislation.gov.uk/nisi/1998/1504/schedule/5/paragraph/40/a/i); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/25/article/2/c)
[^c16407101]: Words in [Sch. 9 para. 1(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/b) substituted (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(1)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/1), [Sch. 5 para. 40(a)(ii)](https://www.legislation.gov.uk/nisi/1998/1504/schedule/5/paragraph/40/a/ii); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/25/article/2/c)
[^c16407111]: Words in [Sch. 9 para. 1(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/c) substituted (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(1)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/1), [Sch. 5 para. 40(b)](https://www.legislation.gov.uk/nisi/1998/1504/schedule/5/paragraph/40/b); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/25/article/2/c)
[^c16407121]: Words in [Sch. 9 para. 1(1)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/d) substituted (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(1)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/1), [Sch. 5 para. 40(c)](https://www.legislation.gov.uk/nisi/1998/1504/schedule/5/paragraph/40/c); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/25/article/2/c)
[^c16407131]: [Sch. 9 para. 1(1)(e)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/e) repealed (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(2)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/2), [Sch. 6](https://www.legislation.gov.uk/nisi/1998/1504/schedule/6); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(d)](https://www.legislation.gov.uk/nisr/1999/25/article/2/d)
[^c16407141]: [Sch. 9 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/5) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5) (subject to saving in art. 4 of that S.R.)
[^c16407151]: [Sch. 11 para. 1A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/1A) inserted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 23](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/23) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16407271]: [Sch. 11 para. 2(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/d) substituted for Sch. 2 para. 2(d)(e) (13.4.1995) by [S.I. 1994/1898](https://www.legislation.gov.uk/uksi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/uksi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 42(2)](https://www.legislation.gov.uk/uksi/1994/1898/schedule/1/part/I/paragraph/42/2) (with [art. 15(1)](https://www.legislation.gov.uk/uksi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16407281]: [Sch. 11 para. 2(d)(iii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/d/iii) and preceding word repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5) (subject to [art. 4](https://www.legislation.gov.uk/nisr/2000/332/article/4))
[^c16407291]: Words in [Sch. 11 para. 6(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/6/2/d) repealed (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/2), [Sch. 7](https://www.legislation.gov.uk/nisi/1998/1506/schedule/7); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/III)
[^c16407311]: Words in [Sch. 11 para. 2(g)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/g) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c16407321]: [Sch. 11 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/5) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 42(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/42/3), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16407341]: Words in [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/7/schedule/12), [para. 1](https://www.legislation.gov.uk/ukpga/1992/7/paragraph/1) repealed (7.10.1996) by [S.I.1995/2751 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2751), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2751/article/40/2), [Sch.3](https://www.legislation.gov.uk/nisi/1995/2751/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art.2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16407351]: Words in [Sch. 12 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/12/paragraph/1) inserted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 43(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16407361]: Cross-heading substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 43(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16407371]: [Sch. 12 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/12/paragraph/3) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 43(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16407381]: [Sch. 12 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/12/paragraph/4) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 43(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16407391]: Cross-heading substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 43(4)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/4) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16407401]: [Sch. 12 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/12/paragraph/5) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 43(4)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/4) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16407421]: [Sch. 13 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/13/paragraph/1) substituted (7.10.1996) by [S.I. 1995/2705](https://www.legislation.gov.uk/uksi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/uksi/1995/2705/article/40/1), [Sch. 2 para. 20](https://www.legislation.gov.uk/uksi/1995/2705/schedule/2/paragraph/20); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c16407431]: Cross-heading and para. 2 in Sch. 13 substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 44(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/44/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16407441]: [Sch. 13 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/13/paragraph/2) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 44(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/44/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c19101551]: [Sch. 11 para. 2(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/b) omitted (1.10.2002) by virtue of Fixed-term [Employees (Prevention of Less Favourable Treatment) Regulations (Northern Ireland) 2002 (S.R. 2002/298)](https://www.legislation.gov.uk/nisr/2002/298), [reg. 11](https://www.legislation.gov.uk/nisr/2002/298/regulation/11), [Sch. 2 para. 1(a)](https://www.legislation.gov.uk/nisr/2002/298/schedule/2/paragraph/1/a) (with [Sch. 2 para. 4](https://www.legislation.gov.uk/nisr/2002/298/schedule/2/paragraph/4))
[^c19101581]: [Sch. 11 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/4) omitted (1.10.2002) by virtue of Fixed-term [Employees (Prevention of Less Favourable Treatment) Regulations (Northern Ireland) 2002 (S.R. 2002/298)](https://www.legislation.gov.uk/nisr/2002/298), [reg. 11](https://www.legislation.gov.uk/nisr/2002/298/regulation/11), [Sch. 2 para. 1(b)](https://www.legislation.gov.uk/nisr/2002/298/schedule/2/paragraph/1/b) (with [Sch. 2 para. 4](https://www.legislation.gov.uk/nisr/2002/298/schedule/2/paragraph/4))
[^c19101661]: [S. 9(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/2/3) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/2/2), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2)
[^c19101681]: [S. 15(3)(3ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3/3ZA) substituted (with effect for 2003-04 and subsequent tax years) for s. 15(3) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 3(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/3/2), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2)
[^c19101711]: Words in [s. 18(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1) repealed (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 7](https://www.legislation.gov.uk/ukpga/2002/19/section/7), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/19/schedule/2)
[^c19101741]: [S. 16](https://www.legislation.gov.uk/ukpga/1992/7/section/16) repealed (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 7](https://www.legislation.gov.uk/ukpga/2002/19/section/7), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/19/schedule/2)
[^c19102691]: [S. 17(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/5) repealed (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 7](https://www.legislation.gov.uk/ukpga/2002/19/section/7), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/19/schedule/2)
[^c19102701]: Words in [s. 17(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/1) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 23(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/23/2)
[^c19102721]: Words in [s. 17(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/4) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 23(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/23/3)
[^c19102741]: In s. 121(1) definition of "primary percentage" repealed (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 7](https://www.legislation.gov.uk/ukpga/2002/19/section/7), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/19/schedule/2)
[^c19103041]: In s. 121(1) definitions of "additional Class 4 percentage" and "additional primary percentage" inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 31(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/31/2)
[^c19103061]: In s. 121(1) definitions of "main Class 4 percentage" and "main primary percentage" inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 31(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/31/3)
[^c19103081]: In s. 121(1) definition of "secondary percentage" inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 31(4)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/31/4)
[^c19103101]: Words in s. 10(5) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 21](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/21)
[^c19103121]: Words in s. 10A(6) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 22](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/22)
[^c19103161]: Words in [s. 19(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/1) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 24(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/24/2)
[^c19103181]: Words in [s. 19(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/3) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 24(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/24/3)
[^c19103201]: Words in [s. 19(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/4/a) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 24(4)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/24/4)
[^c19103221]: Words in s. 21(5)(c)(i) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 25](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/25)
[^c19103331]: Words in [s. 22(1)(a)(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/1/a/2A) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 26(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/26/2)
[^c19103361]: Words in [s. 22(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/3/a) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 26(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/26/3)
[^c19103411]: Words in [s. 23(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/3/a) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 27](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/27)
[^c19103491]: Words in [s. 24(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/24/2/a) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 28](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/28)
[^c19103591]: Words in s. 44(6)(za) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/29)
[^c19103671]: Words in [s. 44A(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/1/a) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 30](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/30)
[^c19103991]: Words in [Sch. 1 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/1) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 32(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/32/3)
[^c19104081]: Words in [Sch. 3 para. 2(4)(a)(i)(5)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/4/a/i/5/a/i) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 33(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/33/2)
[^c19104161]: Words in [Sch. 3 para. 5(2)(b)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/2/b/i) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 33(4)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/33/4)
[^c19104181]: Words in [Sch. 3 para. 5(4)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/4/a/i) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 33(5)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/33/5)
[^c19104331]: Pt. XIIZA (ss. 167ZA-167ZK) inserted (8.12.2002) by [The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))](https://www.legislation.gov.uk/nisi/2002/2836), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/article/1/2), [5](https://www.legislation.gov.uk/nisi/2002/2836/article/5); [S.R. 2002/356](https://www.legislation.gov.uk/nisr/2002/356), [art. 2(2)](https://www.legislation.gov.uk/nisr/2002/356/article/2/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/nisr/2002/356/schedule/1/part/II)
[^c19104611]: Pt. XIIZB (ss. 167ZL-167ZT) inserted (8.12.2002) by [The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))](https://www.legislation.gov.uk/nisi/2002/2836), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/article/1/2), [6](https://www.legislation.gov.uk/nisi/2002/2836/article/6); [S.R. 2002/356](https://www.legislation.gov.uk/nisr/2002/356), [art. 2(2)](https://www.legislation.gov.uk/nisr/2002/356/article/2/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/nisr/2002/356/schedule/1/part/II)
[^c19105091]: Words in s. 1(5) substituted (8.12.2002) by [The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))](https://www.legislation.gov.uk/nisi/2002/2836), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/article/1/2), [7(3)](https://www.legislation.gov.uk/nisi/2002/2836/article/7/3); [S.R. 2002/356](https://www.legislation.gov.uk/nisr/2002/356), [art. 2(2)](https://www.legislation.gov.uk/nisr/2002/356/article/2/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/nisr/2002/356/schedule/1/part/II)
[^c16378161]: Words in s. 1(6) inserted (9.9.1998 for the purpose of making regulations and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 38(3)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/38/3); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16378181]: S. 1(7) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 2](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16378201]: S. 2(2A) substituted (11.11.1999) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [ss. 81](https://www.legislation.gov.uk/ukpga/1999/30/section/81), [89(4)(d)](https://www.legislation.gov.uk/ukpga/1999/30/section/89/4/d), [Sch. 11 para. 10](https://www.legislation.gov.uk/ukpga/1999/30/schedule/11/paragraph/10)
[^c16378251]: [S. 3](https://www.legislation.gov.uk/ukpga/1992/7/section/3) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16378261]: Words in [s. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/2) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 4](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16378271]: [S. 3(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/2A) inserted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 45](https://www.legislation.gov.uk/nisi/1998/1506/article/45); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16378281]: [S. 3(4)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/4/5) added (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 46](https://www.legislation.gov.uk/nisi/1998/1506/article/46); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16378471]: S. 4 applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16378481]: S. 4(1) modified (with effect in relation to tax year 2001-2002 and subsequent tax years) by [S.R. 1979/186](https://www.legislation.gov.uk/nisr/1979/186), [Sch. 1ZC Pt. X para. 7](https://www.legislation.gov.uk/nisr/1979/186/schedule/1ZC/part/X/paragraph/7) (as inserted by [S.I. 2001/597](https://www.legislation.gov.uk/uksi/2001/597), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2001/597/regulation/1/2), [11](https://www.legislation.gov.uk/uksi/2001/597/regulation/11), [Sch. 2](https://www.legislation.gov.uk/uksi/2001/597/schedule/2)
[^c19105171]: S. 4(1)(a)(iii)(iv) and preceding word inserted (8.12.2002) by [The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))](https://www.legislation.gov.uk/nisi/2002/2836), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/article/1/2), [17(1)](https://www.legislation.gov.uk/nisi/2002/2836/article/17/1), [Sch. 2 para. 1(1)](https://www.legislation.gov.uk/nisi/2002/2836/schedule/2/paragraph/1/1); [S.R. 2002/356](https://www.legislation.gov.uk/nisr/2002/356), [art. 2(2)](https://www.legislation.gov.uk/nisr/2002/356/article/2/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/nisr/2002/356/schedule/1/part/II)
[^c16378491]: Words in s. 4(3) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 1](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/1), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16378501]: S. 4(4) substituted (1.7.1998 for specified purposes and 9.9.1998 otherwise with effect as mentioned in art. 47(3) of the amending S.I.) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [47(1)(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/47/1/3); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I),
[^c16378511]: S. 4(6) substituted (with effect in relation to tax year 2000-2001 and subsequent tax years) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 78(3)(8)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/3/8) (with [s. 78(9)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/9))
[^c16378521]: S. 4(7) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 5](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/5) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16378531]: S. 4A inserted (22.12.1999) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 76](https://www.legislation.gov.uk/ukpga/1999/30/section/76); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 3](https://www.legislation.gov.uk/uksi/1999/3420/article/3)
[^c16378611]: [S. 5](https://www.legislation.gov.uk/ukpga/1992/7/section/5) substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 74](https://www.legislation.gov.uk/ukpga/1999/30/section/74), [Sch. 10 para. 1](https://www.legislation.gov.uk/ukpga/1999/30/schedule/10/paragraph/1); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 2](https://www.legislation.gov.uk/uksi/1999/3420/article/2)
[^c16378751]: [S. 6](https://www.legislation.gov.uk/ukpga/1992/7/section/6) substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 74](https://www.legislation.gov.uk/ukpga/1999/30/section/74), [Sch. 10 para. 2](https://www.legislation.gov.uk/ukpga/1999/30/schedule/10/paragraph/2); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 2](https://www.legislation.gov.uk/uksi/1999/3420/article/2)
[^c16378761]: Words in [s. 6(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/6/4) substituted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 81(3)](https://www.legislation.gov.uk/ukpga/2000/19/section/81/3)
[^c16378771]: [S.I. 1996/1919 (N.I. 16)](https://www.legislation.gov.uk/nisi/1996/1919).
[^c16378781]: [S. 6A](https://www.legislation.gov.uk/ukpga/1992/7/section/6A) inserted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 74](https://www.legislation.gov.uk/ukpga/1999/30/section/74), [Sch. 10 para. 3](https://www.legislation.gov.uk/ukpga/1999/30/schedule/10/paragraph/3); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 2](https://www.legislation.gov.uk/uksi/1999/3420/article/2)
[^c16378791]: [S. 6A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/6A/2) modified (6.4.2000) by [S.I. 2000/748](https://www.legislation.gov.uk/uksi/2000/748), [regs. 3-6](https://www.legislation.gov.uk/uksi/2000/748/regulation/3)
[^c16378801]: Word in s. 7(2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 8(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/8/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16378811]: S. 7(3) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 8(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/8/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c19105371]: Words in [s. 170](https://www.legislation.gov.uk/ukpga/1992/7/section/170) in definition of "the Department" inserted (8.12.2002) by [The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))](https://www.legislation.gov.uk/nisi/2002/2836), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/article/1/2), [17(1)](https://www.legislation.gov.uk/nisi/2002/2836/article/17/1), [Sch. 2 para. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/schedule/2/paragraph/1/2); [S.R. 2002/356](https://www.legislation.gov.uk/nisr/2002/356), [art. 2(2)](https://www.legislation.gov.uk/nisr/2002/356/article/2/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/nisr/2002/356/schedule/1/part/II)
[^c19105451]: Words in s. 172(2)(a) inserted (8.12.2002) by [The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))](https://www.legislation.gov.uk/nisi/2002/2836), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/article/1/2), [17(1)](https://www.legislation.gov.uk/nisi/2002/2836/article/17/1), [Sch. 2 para. 1(3)](https://www.legislation.gov.uk/nisi/2002/2836/schedule/2/paragraph/1/3); [S.R. 2002/356](https://www.legislation.gov.uk/nisr/2002/356), [art. 2(2)](https://www.legislation.gov.uk/nisr/2002/356/article/2/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/nisr/2002/356/schedule/1/part/II)
[^c19105731]: Words in s. 35A(5)(c)(i) substituted (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 4(1)(b)](https://www.legislation.gov.uk/nia/2002/10/section/4/1/b), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c19105751]: S. 35A(5)(c)(i) modified (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 4(2)](https://www.legislation.gov.uk/nia/2002/10/section/4/2), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c19105991]: S. 160(4) substituted (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 3(b)](https://www.legislation.gov.uk/nia/2002/10/section/3/b), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c19106011]: Words in s. 160(9)(e) substituted (19.11.2002 for certain purposes and 24.11.2002 otherwise) for s. 160(9)(e)(i)-(iii) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 3(c)](https://www.legislation.gov.uk/nia/2002/10/section/3/c), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c19106031]: S. 160(9)(ea) inserted (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 3(d)](https://www.legislation.gov.uk/nia/2002/10/section/3/d), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c19106071]: Words in s. 160(2)(a) repealed (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 3(a)](https://www.legislation.gov.uk/nia/2002/10/section/3/a), [8(2)](https://www.legislation.gov.uk/nia/2002/10/section/8/2), [9](https://www.legislation.gov.uk/nia/2002/10/section/9), [Sch. 2](https://www.legislation.gov.uk/nia/2002/10/schedule/2); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c19106921]: [S. 162](https://www.legislation.gov.uk/ukpga/1992/7/section/162) substituted (19.11.2002 for certain purposes and 6.4.2003 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 2](https://www.legislation.gov.uk/nia/2002/10/section/2), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II) (with [art. 3(2)](https://www.legislation.gov.uk/nisr/2002/358/article/3/2))
[^c19117481]: Words in [s. 44A(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/2/b) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(i)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/i)
[^c19118281]: Words in s. 63(c) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(ii)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/ii)
[^c19118361]: Words in cross-heading preceding s. 70 substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(iii)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/iii)
[^c19118371]: Words in shoulder heading preceding s. 70 substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(iii)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/iii)
[^c19118391]: Words in [s. 70(1)(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/1/9) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(iii)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/iii)
[^c19119311]: Words in s. 146(1)(e) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(v)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/v)
[^c19120351]: [S. 70(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/1A) inserted (28.10.2002) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [3(2)](https://www.legislation.gov.uk/nisr/2002/321/article/3/2)
[^c19141721]: S. 131(1) restricted (26.3.2002) by [Personal Social Services (Preserved Rights) Act (Northern Ireland) 2002 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2002/5), [s. 3(a)](https://www.legislation.gov.uk/nia/2002/5/section/3/a)
[^c19141741]: S. 131(3)(4) repealed (8.4.2002) by [Personal Social Services (Preserved Rights) Act (Northern Ireland) 2002 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2002/5), [ss. 4](https://www.legislation.gov.uk/nia/2002/5/section/4), [7](https://www.legislation.gov.uk/nia/2002/5/section/7), [Sch.](https://www.legislation.gov.uk/nia/2002/5/schedule); [S.R. 2002/131](https://www.legislation.gov.uk/nisr/2002/131), [art. 3](https://www.legislation.gov.uk/nisr/2002/131/article/3)
[^c19153971]: [S. 18(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1A) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 3(4)](https://www.legislation.gov.uk/ukpga/2002/19/section/3/4), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2)
[^c19185471]: S. 171(3)-(5) applied (1.1.2006) by [Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11 (N.I.))](https://www.legislation.gov.uk/nia/2002/11), [ss. 6(5)](https://www.legislation.gov.uk/nia/2002/11/section/6/5), [9](https://www.legislation.gov.uk/nia/2002/11/section/9)
[^c19185501]: S. 77: functions of the Northern Ireland Department transferred (prosp.) to the Treasury by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 49(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/49/2), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) (with [s. 54(1)(3)(4)(6)(8)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/1/3/4/6/8))
[^c19419011]: [S. 8](https://www.legislation.gov.uk/ukpga/1992/7/section/8) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 1(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/1/2), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2)
[^c16379521]: [S. 9](https://www.legislation.gov.uk/ukpga/1992/7/section/9) substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 74](https://www.legislation.gov.uk/ukpga/1999/30/section/74), [Sch. 10 para. 5](https://www.legislation.gov.uk/ukpga/1999/30/schedule/10/paragraph/5); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 2](https://www.legislation.gov.uk/uksi/1999/3420/article/2)
[^c19101661]: [S. 9(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/2/3) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/2/2), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2)
[^c16379981]: S. 10 substituted (28.7.2000) by [Child Support, Pensions and Social Security Act 2000 (c. 19)](https://www.legislation.gov.uk/ukpga/2000/19), [s. 78(2)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/2)
[^c19103101]: Words in s. 10(5) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 21](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/21)
[^c16380031]: Ss. 10ZA, 10ZB inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 79(1)](https://www.legislation.gov.uk/ukpga/2000/19/section/79/1)
[^c16380051]: Ss. 10ZA, 10ZB inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 79(1)](https://www.legislation.gov.uk/ukpga/2000/19/section/79/1)
[^c16380121]: S. 10A and preceding cross-heading inserted (9.9.1998 for the purpose only of making regulations or orders and otherwise 6.4.1999) by [The Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))](https://www.legislation.gov.uk/nisi/1998/1506), [art. 50](https://www.legislation.gov.uk/nisi/1998/1506/article/50); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16380131]: S. 10A(6) substituted (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 78](https://www.legislation.gov.uk/ukpga/1999/30/section/78); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(a)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/a)
[^c19103121]: Words in s. 10A(6) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 22](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/22)
[^c16380141]: Words in s. 10A(7) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 12](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/12) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16380431]: Words in [s. 12(4)(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/4/6) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 14](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/14) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16380641]: Words in s. 13(1)(3)(7) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 15](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/15) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16380701]: [S. 14(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/14/4) added (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 41](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/41); [S.R. 1999/72](https://www.legislation.gov.uk/nisr/1999/72), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1999/72/schedule)
[^c16380711]: [S. 14(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/14/5) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 16](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/16) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c19101681]: [S. 15(3)(3ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3/3ZA) substituted (with effect for 2003-04 and subsequent tax years) for s. 15(3) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 3(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/3/2), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2)
[^c16381091]: [S. 15(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3A) inserted (6.4.2001) by [2000 c. 12](https://www.legislation.gov.uk/ukpga/2000/12), [s. 13](https://www.legislation.gov.uk/ukpga/2000/12/section/13); [S.I. 2000/3316](https://www.legislation.gov.uk/uksi/2000/3316), [art. 2](https://www.legislation.gov.uk/uksi/2000/3316/article/2)
[^c19101741]: [S. 16](https://www.legislation.gov.uk/ukpga/1992/7/section/16) repealed (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 7](https://www.legislation.gov.uk/ukpga/2002/19/section/7), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/19/schedule/2)
[^c16381151]: Words in [s. 17(1)(3)(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/1/3/4) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 17(2)(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/17/2/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c19102701]: Words in [s. 17(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/1) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 23(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/23/2)
[^c16381161]: Words in [s. 17(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/1) repealed (omitted 24.3.1999 for specified purposes only and wholly repealed 1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 7(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/7/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c19102721]: Words in [s. 17(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/4) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 23(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/23/3)
[^c16381191]: Words in [s. 17(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/4) repealed (omitted 24.3.1999 for specified purposes only and wholly repealed 1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 7(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/7/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c19102691]: [S. 17(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/5) repealed (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 7](https://www.legislation.gov.uk/ukpga/2002/19/section/7), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/19/schedule/2)
[^c16381201]: [S. 17(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/17/6) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 17(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/17/4), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381721]: Words in [s. 18(1)(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1/2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 18](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/18) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c19101711]: Words in [s. 18(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1) repealed (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 7](https://www.legislation.gov.uk/ukpga/2002/19/section/7), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/19/schedule/2)
[^c19153971]: [S. 18(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1A) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 3(4)](https://www.legislation.gov.uk/ukpga/2002/19/section/3/4), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2)
[^c16381781]: Words in [s. 18(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/2) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 8](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/8) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c19103161]: Words in [s. 19(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/1) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 24(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/24/2)
[^c19103181]: Words in [s. 19(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/3) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 24(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/24/3)
[^c19103201]: Words in [s. 19(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/4/a) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 24(4)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/24/4)
[^c16381801]: [S. 19(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/5A) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 19(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/19/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381811]: Words in [s. 19(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/19/6) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 19(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/19/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381851]: [S. 19A](https://www.legislation.gov.uk/ukpga/1992/7/section/19A) inserted (10.3.1999 for specified purposes and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 51](https://www.legislation.gov.uk/nisi/1998/1506/article/51); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/102/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/II)
[^c16381861]: Words in [s. 19A(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/19A/1/c) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 2](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16381871]: [S. 19A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/19A/3) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 20](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/20) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16377781]: [Pt. I](https://www.legislation.gov.uk/ukpga/1992/7/part/I) (ss. 1-19): power to modify conferred (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 35](https://www.legislation.gov.uk/ukpga/1993/49/section/35), [Sch. 1 Pt. I para. 5(3)(d)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/1/part/I/paragraph/5/3/d); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2) [Pt. I](https://www.legislation.gov.uk/ukpga/1992/7/part/I) (ss. 1-19) amended (1.4.1999) by [1999 c. 2](https://www.legislation.gov.uk/ukpga/1999/2), [s. 3(1)(7)](https://www.legislation.gov.uk/ukpga/1999/2/section/3/1/7); [S.I. 1999/527](https://www.legislation.gov.uk/uksi/1999/527), [art. 2(b)](https://www.legislation.gov.uk/uksi/1999/527/article/2/b), [Sch. 2](https://www.legislation.gov.uk/uksi/1999/527/schedule/2)
[^c16382271]: S. 20(1)(a) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16382281]: S. 20(1)(b) substituted for s. 20(1)(b)(c) (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 2(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/2/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16382291]: S. 20(1)(e)(i) repealed (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 8 para. 2(2)(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/2/2/a), [Sch. 10 Pt. V](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/V); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16382311]: S. 20(1)(f)(ii) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(1)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/1)
[^c16382321]: S. 20(1)(fa) inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 5(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/5/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(d)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16382331]: S. 20(2): para. (a) in definition of “long-term benefit”substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 2(3)(a)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/2/3/a); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16382341]: S. 20(2): paras. (ba)(bb) in definition of “long-term benefit”inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147](https://www.legislation.gov.uk/uksi/1999/3147)(N.I. 11), art. 67, Sch. 8 para. 2(3); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16382351]: S. 20(2): para. (e) in definition of “long-term benefit”inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 5(3)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/5/3); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(d)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16382361]: Words in definition in s. 20(2) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16382371]: S. 20(2): para. (b) in definition substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 2(3)(b)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/2/3/b); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16382381]: Words in s. 20(3) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 30](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/30); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16383021]: Words in s. 21(1) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 3(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/3/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16383031]: Words in s. 21(1) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 20(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/20/a); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(e)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/e/4/5)
[^c16383041]: S. 21(1): By [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 20(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/20/a); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(e)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/e/4/5) it is provided that, for the words "30A below", there are substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) the words "subsection (5) of that section"
[^c16383051]: Words in s. 21(1) inserted (12.1.2000 and 2.4.2000 for specified purposes and otherwise prosp.) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 Pt. VI para. 29(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/part/VI/paragraph/29/2); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/b)
[^c16383061]: Words in s. 21(1) inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 6](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/6); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(d)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16383071]: Entry in s. 21(2) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383091]: Words in s. 21(2) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 3(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/3/3); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16383101]: Words in s. 21(2) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 20(b)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/20/b); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(e)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/e/4/5)
[^c16383111]: Entry in s. 21(2) repealed (12.1.2000 and 2.4.2000 for specified purposes and otherwise prosp.) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 8 Pt. VI para. 29(3)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/part/VI/paragraph/29/3), [Sch. 10 Pt. V](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/V); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(b)(c)(i)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/b/c/i)
[^c16383141]: Entries in s. 21(2) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 3(2)(b)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/3/2/b); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c19103221]: Words in s. 21(5)(c)(i) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 25](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/25)
[^c16383171]: S. 21(5A) inserted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 42](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/42); [S.R. 1999/72](https://www.legislation.gov.uk/nisr/1999/72), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1999/72/schedule)
[^c16383181]: Words in s. 21(5A)(b) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(2)(a)](https://www.legislation.gov.uk/nia/2000/4/section/33/2/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16383191]: Words in s. 21(5A)(b) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(2)(b)](https://www.legislation.gov.uk/nia/2000/4/section/33/2/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16383331]: [S. 22](https://www.legislation.gov.uk/ukpga/1992/7/section/22) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c19103331]: Words in [s. 22(1)(a)(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/1/a/2A) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 26(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/26/2)
[^c16383341]: Words in [s. 22(2)(a)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2/a/5) inserted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 5](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/5); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383351]: [S. 22(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(1)](https://www.legislation.gov.uk/nia/2000/4/section/29/1); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c19103361]: Words in [s. 22(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/3/a) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 26(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/26/3)
[^c16383361]: Words in [s. 22(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/4/a) substituted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 43](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/43); [S.R. 1999/72](https://www.legislation.gov.uk/nisr/1999/72), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1999/72/schedule)
[^c16383371]: [S. 22(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/5/a) modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(a)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/a)a)
[^c16383391]: [S.I. 1977/610 (N.I. 11)](https://www.legislation.gov.uk/nisi/1977/610).
[^c16383421]: [S. 23](https://www.legislation.gov.uk/ukpga/1992/7/section/23) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16383431]: Words in [s. 23(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/1) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [131(2)](https://www.legislation.gov.uk/nisi/1995/3213/article/131/2)
[^c16383441]: Words in [s. 23(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/2) inserted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 31](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/31); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c19103411]: Words in [s. 23(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/3/a) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 27](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/27)
[^c19103491]: Words in [s. 24(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/24/2/a) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 28](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/28)
[^c16383501]: [S. 25](https://www.legislation.gov.uk/ukpga/1992/7/section/25) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383541]: [S. 25A](https://www.legislation.gov.uk/ukpga/1992/7/section/25A) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383551]: [S. 25B](https://www.legislation.gov.uk/ukpga/1992/7/section/25B) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383561]: [S. 26](https://www.legislation.gov.uk/ukpga/1992/7/section/26) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383591]: [S. 27](https://www.legislation.gov.uk/ukpga/1992/7/section/27) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383621]: [S. 28](https://www.legislation.gov.uk/ukpga/1992/7/section/28) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383631]: [S. 29](https://www.legislation.gov.uk/ukpga/1992/7/section/29) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383651]: [S. 30](https://www.legislation.gov.uk/ukpga/1992/7/section/30) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16383711]: [S. 30A](https://www.legislation.gov.uk/ukpga/1992/7/section/30A) and preceding cross-heading inserted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 3(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/3/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16383721]: Words in [s. 30A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/1) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(1)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/1/a); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383731]: Words in [s. 30A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/1) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(1)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/1/b); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383741]: Words in [s. 30A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/2) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(2)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/2/a); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383751]: Words in [s. 30A(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/2/a) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(2)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/2/b); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383761]: [S. 30A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/2A) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(3)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/3); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383771]: Words in [s. 30A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/3) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(4)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/4); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383781]: [S. 30A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/4) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 4](https://www.legislation.gov.uk/nisr/1995/35/regulation/4)
[^c16383791]: [S. 30A(6)(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/6/7) added (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 61(5)](https://www.legislation.gov.uk/nisi/1999/3147/article/61/5); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(c)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/c/4/5)
[^c16383851]: S. 30B inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 4(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/4/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16383861]: S. 30B modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [regs. 12](https://www.legislation.gov.uk/nisr/1995/35/regulation/12), [13(1)(2)](https://www.legislation.gov.uk/nisr/1995/35/regulation/13/1/2), [14](https://www.legislation.gov.uk/nisr/1995/35/regulation/14), [19](https://www.legislation.gov.uk/nisr/1995/35/regulation/19), [20](https://www.legislation.gov.uk/nisr/1995/35/regulation/20)
[^c16383871]: S. 30B(2)(4) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 4](https://www.legislation.gov.uk/nisr/1995/35/regulation/4)
[^c16383881]: Words in s. 30B(3)(a) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 18(3)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/18/3)
[^c16383901]: S. 30B(5) applied (1.5.1995) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 139(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/139/6) (as inserted by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 141(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/141/3))
[^c16384011]: S. 30C modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(8)(b)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/8/b)
[^c16384001]: Ss. 30C-30E inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 5(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/5/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16384051]: [Ss. 30C-30E](https://www.legislation.gov.uk/ukpga/1992/7/section/30C) inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 5(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/5/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16384061]: [S. 30DD](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 60](https://www.legislation.gov.uk/nisi/1999/3147/article/60); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(b)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/b/4/5)
[^c16384071]: [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49).
[^c16384091]: [Ss. 30C-30E](https://www.legislation.gov.uk/ukpga/1992/7/section/30C) inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 5(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/5/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16383681]: [S. 30A](https://www.legislation.gov.uk/ukpga/1992/7/section/30A) and preceding cross-heading inserted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 3(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/3/1); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384101]: [Ss. 31-34](https://www.legislation.gov.uk/ukpga/1992/7/section/31) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 7](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/7), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384111]: [Ss. 31-34](https://www.legislation.gov.uk/ukpga/1992/7/section/31) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 7](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/7), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384121]: [Ss. 31-34](https://www.legislation.gov.uk/ukpga/1992/7/section/31) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 7](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/7), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384171]: [Ss. 31-34](https://www.legislation.gov.uk/ukpga/1992/7/section/31) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 7](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/7), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384301]: S. 35(1) substituted for s. 35(1)(1A) (12.1.2000 for specified purposes and 2.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 50(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/50/1); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/a)
[^c16384311]: Words in s. 35(3)(b) substituted (12.1.2000 for specified purposes and 2.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 50(2)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/50/2/a); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/a)
[^c16384321]: S. 35(3)(c) added (in accordance with reg. 1(2)(3) of the amending S.R.) by [S.R. 1994/176](https://www.legislation.gov.uk/nisr/1994/176), [reg. 2(3)](https://www.legislation.gov.uk/nisr/1994/176/regulation/2/3)
[^c16384341]: Words in s. 35(6) substituted (1.10.1992) by [S.I. 1992/1310](https://www.legislation.gov.uk/uksi/1992/1310), [art. 4(a)](https://www.legislation.gov.uk/uksi/1992/1310/article/4/a).
[^c16384411]: S. 35A inserted (12.1.2000 for specified purposes and 2.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 50(3)](https://www.legislation.gov.uk/nisi/1999/3147/article/50/3); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/a)
[^c19105751]: S. 35A(5)(c)(i) modified (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 4(2)](https://www.legislation.gov.uk/nia/2002/10/section/4/2), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c19105731]: Words in s. 35A(5)(c)(i) substituted (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 4(1)(b)](https://www.legislation.gov.uk/nia/2002/10/section/4/1/b), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c16384561]: Words in s. 39(1)(2)(3) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [124(2)-(5)](https://www.legislation.gov.uk/nisi/1995/3213/article/124/2)
[^c16384571]: Words in s. 39(1)(2)(3) substituted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 7](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/7); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16384661]: Ss. 39A-39C inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 52(2)](https://www.legislation.gov.uk/nisi/1999/3147/article/52/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16384721]: S. 39C modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16384711]: Ss. 39A-39C inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 52(2)](https://www.legislation.gov.uk/nisi/1999/3147/article/52/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16384741]: Words in s. 39C(4) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(a)(2)(a)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/a/2/a)
[^c16384751]: [S. 40](https://www.legislation.gov.uk/ukpga/1992/7/section/40) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 8](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384761]: [S. 40(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/40/8) applied (1.5.1995) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 139(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/139/6) (as inserted by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 141(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/141/3))
[^c16384791]: [S. 41](https://www.legislation.gov.uk/ukpga/1992/7/section/41) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 9](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/9); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384801]: Words in [s. 41(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/41/5/a) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(4)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/4)
[^c16384811]: [S. 41(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/41/7) applied (1.5.1995) by [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9), [s. 139(6)](https://www.legislation.gov.uk/ukpga/1994/9/section/139/6) (as inserted by [1995 c. 4](https://www.legislation.gov.uk/ukpga/1995/4), [s. 141(3)](https://www.legislation.gov.uk/ukpga/1995/4/section/141/3))
[^c16384831]: S. 42 substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 10](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/10); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16384871]: [S. 43(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/6) added (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 8](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/8); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16385821]: S. 44(4) substituted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 64](https://www.legislation.gov.uk/nisi/1998/1506/article/64); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)(b)(d)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a/b/d), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16385861]: S. 44(5A) modified (29.12.2000) by [S.R. 2000/360](https://www.legislation.gov.uk/nisr/2000/360), [reg. 2](https://www.legislation.gov.uk/nisr/2000/360/regulation/2)
[^c16385851]: S. 44(5A) substituted for s. 44(5) (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [125(1)(4)-(6)](https://www.legislation.gov.uk/nisi/1995/3213/article/125/1/4)
[^c16385871]: Words in s. 44(5A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(5)](https://www.legislation.gov.uk/nia/2000/4/section/33/5); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385881]: Words in s. 44(5A) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(6)](https://www.legislation.gov.uk/nia/2000/4/section/33/6); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385891]: Words in [s. 44(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/6) inserted (temp. from 1.7.1992) by [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [s. 6](https://www.legislation.gov.uk/ukpga/1992/9/section/6), [Sch. 4 paras. 1](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/paragraph/1), [2](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/paragraph/2)
[^c16385901]: Words in s. 44(6) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(7)](https://www.legislation.gov.uk/nia/2000/4/section/33/7); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385911]: S. 44(6)(za) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(2)(a)](https://www.legislation.gov.uk/nia/2000/4/section/29/2/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c19103591]: Words in s. 44(6)(za) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/29)
[^c16385921]: Words in s. 44(6) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(2)(b)](https://www.legislation.gov.uk/nia/2000/4/section/29/2/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385931]: S. 44(6)(a)(ii)(b) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [125(2)(4)-(6)](https://www.legislation.gov.uk/nisi/1995/3213/article/125/2/4)
[^c16385941]: S. 44(7A) inserted (temp. from 1.7.1992) by [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 6](https://www.legislation.gov.uk/ukpga/1992/9/section/6), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 4 Pt. I paras. 1](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/part/I/paragraph/1), [3](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/part/I/paragraph/3)
[^c16385951]: [1978 c. 30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c16385961]: [S. 44A](https://www.legislation.gov.uk/ukpga/1992/7/section/44A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(3)](https://www.legislation.gov.uk/nia/2000/4/section/29/3); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385971]: [S. 44A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/1) modified (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 29(4)](https://www.legislation.gov.uk/nia/2000/4/section/29/4); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c19103671]: Words in [s. 44A(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/1/a) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 30](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/30)
[^c19117481]: Words in [s. 44A(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/2/b) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(i)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/i)
[^c16385981]: Words in [s. 45(1)(2)(a)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/1/2/a/b) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(8)(a)](https://www.legislation.gov.uk/nia/2000/4/section/33/8/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16385991]: Words in [s. 45(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(1)(a)](https://www.legislation.gov.uk/nia/2000/4/section/30/1/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386011]: Words in [s. 45(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2/b) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(1)(b)](https://www.legislation.gov.uk/nia/2000/4/section/30/1/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386031]: [S. 45(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2/c) and preceding word added (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(1)(c)](https://www.legislation.gov.uk/nia/2000/4/section/30/1/c); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386041]: [S. 45(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/3A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(2)](https://www.legislation.gov.uk/nia/2000/4/section/30/2); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386051]: Words in [s. 45(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/6) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(8)(b)](https://www.legislation.gov.uk/nia/2000/4/section/33/8/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386151]: [S. 45B](https://www.legislation.gov.uk/ukpga/1992/7/section/45B) inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 47(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/47/1), [Sch. 6 para. 2](https://www.legislation.gov.uk/nisi/1999/3147/schedule/6/paragraph/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16386161]: [S. 45B(7)(7A)](https://www.legislation.gov.uk/ukpga/1992/7/section/45B/7/7A) substituted for s. 45B(7) (22.11.2000) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 37(2)](https://www.legislation.gov.uk/nia/2000/4/section/37/2); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(a)](https://www.legislation.gov.uk/nisr/2000/358/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/I)
[^c16386291]: S. 46(1) repealed (13.4.1995) by [The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 12(a)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/12/a), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16386301]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 4(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/4/a); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16386341]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 5](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/5)
[^c16386351]: [S. 46(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/3) added (8.1.2001 for specified purposes and 9.4.2001 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 31(1)](https://www.legislation.gov.uk/nia/2000/4/section/31/1); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(c)](https://www.legislation.gov.uk/nisr/2001/34/article/2/c)
[^c16386401]: [S. 47](https://www.legislation.gov.uk/ukpga/1992/7/section/47) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 42(4)](https://www.legislation.gov.uk/ukpga/1993/49/section/42/4); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2) [S. 47](https://www.legislation.gov.uk/ukpga/1992/7/section/47) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 23](https://www.legislation.gov.uk/nisr/1995/35/regulation/23)
[^c16386411]: [S. 47(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/1) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 42(5)](https://www.legislation.gov.uk/ukpga/1993/49/section/42/5); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16386421]: Words in [s. 47(1)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/1/5) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 13](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/13); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16386441]: [S. 47(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/2) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 44(2)](https://www.legislation.gov.uk/ukpga/1993/49/section/44/2); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16386451]: Words in [s. 47(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/3) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 33](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/33); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16386701]: [S. 48B](https://www.legislation.gov.uk/ukpga/1992/7/section/48B) restricted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 3(3)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/3/3)
[^c16386711]: [S. 48B](https://www.legislation.gov.uk/ukpga/1992/7/section/48B) modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16386691]: [Ss. 48A-48C](https://www.legislation.gov.uk/ukpga/1992/7/section/48A) substituted for ss. 49, 50 (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 3(1)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/3/1)
[^c16386721]: Words in [s. 48B(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/2/3) substituted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 10](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/10); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16386731]: Words in [s. 48B(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/2/3) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(10)](https://www.legislation.gov.uk/nia/2000/4/section/33/10); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386761]: [S. 48B(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/8) added (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 5](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/5); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16386811]: S. 48BB modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16386801]: S. 48BB inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 53](https://www.legislation.gov.uk/nisi/1999/3147/article/53); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16386821]: Words in s. 48BB(5)(6) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(11)](https://www.legislation.gov.uk/nia/2000/4/section/33/11); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16386851]: Words in s. 48BB(7) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(a)(2)(b)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/a/2/b)
[^c16386961]: [Ss. 48A-48C](https://www.legislation.gov.uk/ukpga/1992/7/section/48A) substituted for ss. 49, 50 (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 3(1)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/3/1)
[^c16386971]: Words in [s. 48C(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/3) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(a)(2)(b)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/a/2/b)
[^c16386981]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) substituted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 11](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/11); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16386991]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(12)](https://www.legislation.gov.uk/nia/2000/4/section/33/12); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16387001]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) substituted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 6](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/6); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387161]: [S. 51A](https://www.legislation.gov.uk/ukpga/1992/7/section/51A) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(6)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/6)
[^c16387171]: [S. 52(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/1/b) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(7)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/7)
[^c16387181]: [S. 53](https://www.legislation.gov.uk/ukpga/1992/7/section/53) repealed (16.12.1995 subject to Sch. 2 of the amending S.I.) by virtue of [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [168](https://www.legislation.gov.uk/nisi/1995/3213/article/168), [Sch. 2 Pt. III para. 18(6)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/6), [Sch. 5 Pt. II](https://www.legislation.gov.uk/nisi/1995/3213/schedule/5/part/II)
[^c16387241]: Words in [s. 54(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/54/1) inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 74](https://www.legislation.gov.uk/nisi/1999/3147/article/74), [Sch. 9 para. 12](https://www.legislation.gov.uk/nisi/1999/3147/schedule/9/paragraph/12); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16387251]: Words in [s. 54(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/54/2) substituted (5.10.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 44](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/44); [S.R. 1999/407](https://www.legislation.gov.uk/nisr/1999/407), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/407/article/2/a)
[^c16387271]: [S. 54(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/54/4) repealed (16.12.1995 subject to Sch. 2 of the amending S.I.) by virtue of [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [131(2)](https://www.legislation.gov.uk/nisi/1995/3213/article/131/2), [168](https://www.legislation.gov.uk/nisi/1995/3213/article/168), [Sch. 5 Pt. II](https://www.legislation.gov.uk/nisi/1995/3213/schedule/5/part/II)
[^c16387371]: Ss. 55A-55C and cross-heading inserted (1.12.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 47(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/47/1), [Sch. 6 para. 3](https://www.legislation.gov.uk/nisi/1999/3147/schedule/6/paragraph/3); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/IV)
[^c16387381]: S. 55A(6)(6A) substituted for s. 55A(6) (22.11.2000) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 37(3)](https://www.legislation.gov.uk/nia/2000/4/section/37/3); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(a)](https://www.legislation.gov.uk/nisr/2000/358/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/I)
[^c16387411]: [S. 55B(7)(7A)](https://www.legislation.gov.uk/ukpga/1992/7/section/55B/7/7A) substituted for s. 55B(7) (22.11.2000) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 37(4)](https://www.legislation.gov.uk/nia/2000/4/section/37/4); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(a)](https://www.legislation.gov.uk/nisr/2000/358/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/I)
[^c16387441]: [S. 57](https://www.legislation.gov.uk/ukpga/1992/7/section/57) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 14](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/14), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16387471]: [S. 58](https://www.legislation.gov.uk/ukpga/1992/7/section/58) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 15](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/15), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16387481]: [S. 59](https://www.legislation.gov.uk/ukpga/1992/7/section/59) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 16](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/16), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16387521]: S. 60(1)(aa)(ab) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 7(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/7/2); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387531]: Words in s. 60(2)(b) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(9)(a)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/9/a)
[^c16387541]: Words in s. 60(2) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(9)(a)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/9/a)
[^c16387561]: S. 60(3)(ba)(bb) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 7(3)(b)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/7/3/b); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387571]: S. 60(3)(d) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(9)(b)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/9/b)
[^c16387581]: Words in s. 60(3)(d) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 7(3)(c)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/7/3/c); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387671]: S. 61 modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 23](https://www.legislation.gov.uk/nisr/1995/35/regulation/23)
[^c16387681]: Words in s. 61(1) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 8](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/8); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387691]: S. 61(2) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 6](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/6); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16387741]: [S. 61A](https://www.legislation.gov.uk/ukpga/1992/7/section/61A) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [130](https://www.legislation.gov.uk/nisi/1995/3213/article/130)
[^c16387751]: Words in [s. 61A(2)(b)(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/2/b/4/b) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 9](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/9) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16387761]: Words in [s. 61A(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/3/b) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 9(a)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/9/a); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387771]: [S. 61A(3)(ca)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/3/ca) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 9(b)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/9/b); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16387811]: [1966 c. 6 (N.I.)](https://www.legislation.gov.uk/apni/1966/6).
[^c16387821]: [1975 c. 18](https://www.legislation.gov.uk/ukpga/1975/18).
[^c16387831]: Words in [s. 62(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/a) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 7(a)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/7/a)
[^c16387841]: [S. 62(1)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/aa) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [128](https://www.legislation.gov.uk/nisi/1995/3213/article/128)
[^c16387851]: Words in [s. 62(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/b) added (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. II para. 7(b)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/7/b)
[^c16381961]: [Pt. II](https://www.legislation.gov.uk/ukpga/1992/7/part/II) (ss. 20-62) excluded (13.1.1993) by [S.R. 1979/242](https://www.legislation.gov.uk/nisr/1979/242), [reg. 4(1)](https://www.legislation.gov.uk/nisr/1979/242/regulation/4/1) (as substituted (13.1.1993) by [S.R. 1992/557](https://www.legislation.gov.uk/nisr/1992/557), [reg. 3](https://www.legislation.gov.uk/nisr/1992/557/regulation/3)).
[^c16381971]: [Pt. II](https://www.legislation.gov.uk/ukpga/1992/7/part/II) (ss. 20-62): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161](https://www.legislation.gov.uk/ukpga/1992/8/section/161), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a).
[^c16381981]: [Pt. II](https://www.legislation.gov.uk/ukpga/1992/7/part/II): power to amend or modify conferred (1.12.1999) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 49(2)(3)](https://www.legislation.gov.uk/nisi/1999/3147/article/49/2/3)
[^c16381991]: [Pt. II](https://www.legislation.gov.uk/ukpga/1992/7/part/II) modified (*temp.* from 1.12.1999 to 5.10.2002) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 49(7)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/49/7/a) (the temp. modification lapsing on the coming into operation of [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), which modifies specified provisions of Pt. II, on 6.10.2002)
[^c16387881]: S. 63(b) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5)
[^c19118281]: Words in s. 63(c) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(ii)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/ii)
[^c16387901]: [S. 64](https://www.legislation.gov.uk/ukpga/1992/7/section/64) modified (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act [1992 c. 9](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 5](https://www.legislation.gov.uk/ukpga/1992/9/section/5), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 3 Pt. II para. 19](https://www.legislation.gov.uk/ukpga/1992/9/schedule/3/part/II/paragraph/19).
[^c16387911]: [S. 64(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/64/4) added (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 63(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/63/1); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16387921]: Words in [s. 66(1)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/66/1/a/i) substituted (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 63(2)(a)](https://www.legislation.gov.uk/nisi/1999/3147/article/63/2/a); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16387931]: Words in [s. 66(1)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/66/1/a/ii) substituted (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 63(2)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/63/2/b); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16387941]: Words in [s. 66(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/66/1/b) substituted (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 63(2)(c)](https://www.legislation.gov.uk/nisi/1999/3147/article/63/2/c); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16388451]: [S. 69](https://www.legislation.gov.uk/ukpga/1992/7/section/69) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5)
[^c19118371]: Words in shoulder heading preceding s. 70 substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(iii)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/iii)
[^c19118391]: Words in [s. 70(1)(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/1/9) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(iii)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/iii)
[^c19120351]: [S. 70(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/1A) inserted (28.10.2002) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [3(2)](https://www.legislation.gov.uk/nisr/2002/321/article/3/2)
[^c19523911]: [S. 70(5)(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/5/6) repealed (28.10.2002) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [3(3)](https://www.legislation.gov.uk/nisr/2002/321/article/3/3) (with [art. 4](https://www.legislation.gov.uk/nisr/2002/321/article/4))
[^c16388481]: S. 70(10) omitted (28.10.1994) by virtue of [S.R. 1994/370](https://www.legislation.gov.uk/nisr/1994/370), [regs. 1](https://www.legislation.gov.uk/nisr/1994/370/regulation/1), [2(3)(c)](https://www.legislation.gov.uk/nisr/1994/370/regulation/2/3/c)
[^c19118361]: Words in cross-heading preceding s. 70 substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(iii)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/iii)
[^c16388491]: Words in [s. 71(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/71/3) substituted (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 64(1)](https://www.legislation.gov.uk/nisi/1999/3147/article/64/1); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16388511]: Words in s. 72(5)(b) substituted (12.1.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 64(2)](https://www.legislation.gov.uk/nisi/1999/3147/article/64/2); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(3)](https://www.legislation.gov.uk/nisr/1999/494/article/2/3)
[^c16388561]: Words in s. 73(1) substituted (9.4.2001) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 64(3)(4)](https://www.legislation.gov.uk/nisi/1999/3147/article/64/3/4); [S.R. 2000/182](https://www.legislation.gov.uk/nisr/2000/182), [art. 2(c)](https://www.legislation.gov.uk/nisr/2000/182/article/2/c)
[^c16388571]: S. 73(1A) inserted (9.4.2001) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 64(3)(4)](https://www.legislation.gov.uk/nisi/1999/3147/article/64/3/4); [S.R. 2000/182](https://www.legislation.gov.uk/nisr/2000/182), [art. 2(c)](https://www.legislation.gov.uk/nisr/2000/182/article/2/c)
[^c16388581]: [S.I. 1972/1265 (N.I. 14)](https://www.legislation.gov.uk/nisi/1972/1265).
[^c16388591]: [1977 c. 49](https://www.legislation.gov.uk/ukpga/1977/49).
[^c16388601]: [1978 c. 29](https://www.legislation.gov.uk/ukpga/1978/29).
[^c16388611]: [S.I. 1972/1265 (N.I. 14)](https://www.legislation.gov.uk/nisi/1972/1265).
[^c16388621]: [S.I. 1977/610 (N.I. 11)](https://www.legislation.gov.uk/nisi/1977/610).
[^c19185501]: S. 77: functions of the Northern Ireland Department transferred (prosp.) to the Treasury by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 49(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/49/2), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) (with [s. 54(1)(3)(4)(6)(8)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/1/3/4/6/8))
[^c16387861]: [Pt. III](https://www.legislation.gov.uk/ukpga/1992/7/part/III) (ss. 63-79) excluded (13.1.1993) by [S.R. 1979/242](https://www.legislation.gov.uk/nisr/1979/242), [reg. 4(1)](https://www.legislation.gov.uk/nisr/1979/242/regulation/4/1) (as substituted (13.1.1993) by [S.R. 1992/557](https://www.legislation.gov.uk/nisr/1992/557), [reg. 3](https://www.legislation.gov.uk/nisr/1992/557/regulation/3)).
[^c16387871]: [Pt. III](https://www.legislation.gov.uk/ukpga/1992/7/part/III) (ss. 63-79): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161](https://www.legislation.gov.uk/ukpga/1992/8/section/161), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a).
[^c16389581]: [S. 86](https://www.legislation.gov.uk/ukpga/1992/7/section/86) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1), [Pt. I para. 23](https://www.legislation.gov.uk/nisi/1994/1898/part/I/paragraph/23), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389591]: [S. 86A](https://www.legislation.gov.uk/ukpga/1992/7/section/86A) inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 4(4)](https://www.legislation.gov.uk/nisi/1994/1898/article/4/4) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16389661]: [S. 87](https://www.legislation.gov.uk/ukpga/1992/7/section/87) modified (13.4.1995) by [S.R. 1994/485](https://www.legislation.gov.uk/nisr/1994/485), [regs. 1](https://www.legislation.gov.uk/nisr/1994/485/regulation/1), [13](https://www.legislation.gov.uk/nisr/1994/485/regulation/13)
[^c16389671]: [S. 87(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/87/1/a) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 9](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/9); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16389681]: Words in [s. 87(1)(b)(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/87/1/b/2) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 24(4)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/24/4), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389691]: Words following s. 87(1)(b) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 24(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/24/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389711]: [S. 88](https://www.legislation.gov.uk/ukpga/1992/7/section/88) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 25](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/25) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389741]: S. 89 modified (13.4.1995) by [S.R. 1994/485](https://www.legislation.gov.uk/nisr/1994/485), [regs. 1](https://www.legislation.gov.uk/nisr/1994/485/regulation/1), [11](https://www.legislation.gov.uk/nisr/1994/485/regulation/11)
[^c16389751]: Words in s. 89 substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 26](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/26) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389791]: Words in s. 91(1)(a) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 27](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/27) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1))
[^c16389801]: S. 91(2) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 10](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/10); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c16389941]: [S. 93(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/93/a) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 28(a)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/28/a) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389951]: [S. 93(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/93/a/ii) and word “or”preceding it repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5)
[^c16389961]: Words in [s. 93](https://www.legislation.gov.uk/ukpga/1992/7/section/93) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 28(b)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/28/b) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16389981]: S.R. (N.I.) [1977 No. 74](https://www.legislation.gov.uk/ukcm/1977/74).
[^c16389991]: S.R. (N.I.) [1984 No. 373](https://www.legislation.gov.uk/ukcm/1984/373).
[^c16390001]: S.R. (N.I.) [1984 No. 381](https://www.legislation.gov.uk/ukcm/1984/381).
[^c16390011]: S.R. (N.I.) [1989 No. 381](https://www.legislation.gov.uk/ukcm/1989/381).
[^c16388641]: [Pt. IV](https://www.legislation.gov.uk/ukpga/1992/7/part/IV) (ss. 80-93): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161](https://www.legislation.gov.uk/ukpga/1992/8/section/161), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a).
[^c16390091]: [S. 94(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/94/2/a) applied (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 167(1)](https://www.legislation.gov.uk/ukpga/1992/8/section/167/1).
[^c16390101]: Words in [s. 95(5)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/95/5/c) substituted (5.7.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 3](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/3); [S.R. 1999/271](https://www.legislation.gov.uk/nisr/1999/271), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/271/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1999/271/schedule/part/II)
[^c16390111]: Words in [s. 97(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/97/1/b) substituted (5.7.1999 for specified purposes and otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 46](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/46); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390121]: [S. 102](https://www.legislation.gov.uk/ukpga/1992/7/section/102) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1), [Pt. I para. 29](https://www.legislation.gov.uk/nisi/1994/1898/part/I/paragraph/29), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch.](https://www.legislation.gov.uk/nisr/1994/450/schedule)
[^c16390131]: Words in [s. 109(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2/a) substituted (5.7.1999 for specified purposes) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/a); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390141]: Words in [s. 109(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2/b) substituted (5.7.1999 for specified purposes) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/b); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390151]: Words in [s. 109(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2) substituted (5.7.1999 for specified purposes) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(c)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/c); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390161]: Words in [s. 109(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/2) inserted (5.7.1999 for specified purposes) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1](https://www.legislation.gov.uk/nisi/1998/1506/article/1), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 47(d)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/47/d); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1)
[^c16390081]: [Pt. 5](https://www.legislation.gov.uk/ukpga/1992/7/part/5) (ss. 94-111): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161](https://www.legislation.gov.uk/ukpga/1992/8/section/161), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a)
[^c16390221]: [S. 112](https://www.legislation.gov.uk/ukpga/1992/7/section/112) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 176(1)](https://www.legislation.gov.uk/ukpga/1993/49/section/176/1); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16390231]: Words in [s. 112(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/112/1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 21(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/21/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390241]: [S. 112(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/112/2A) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 21(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/21/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390251]: Words in [s. 112(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/112/3) substituted (24.9.1996) by [S.I. 1996/1919](https://www.legislation.gov.uk/uksi/1996/1919), [art. 255](https://www.legislation.gov.uk/uksi/1996/1919/article/255), [Sch. 1](https://www.legislation.gov.uk/uksi/1996/1919/schedule/1) (with [Sch. 2](https://www.legislation.gov.uk/uksi/1996/1919/schedule/2))
[^c16390261]: Words in [s. 113(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/113/3) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise *prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 48](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/48); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/310/article/4), [14](https://www.legislation.gov.uk/nisr/1999/310/article/14)); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18)); [S.R. 1999/428](https://www.legislation.gov.uk/nisr/1999/428), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/428/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/428/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/428/article/4), [16](https://www.legislation.gov.uk/nisr/1999/428/article/16)); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)(2)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a/2), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1) (with [arts. 20-22](https://www.legislation.gov.uk/nisr/1999/472/article/20))
[^c16390271]: Words in s. 114(4) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/2), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16390421]: [S. 116](https://www.legislation.gov.uk/ukpga/1992/7/section/116) extends to Northern Ireland only, with the exception of s.116(2) which also extends to Great Britain
[^c16390431]: Words in [s. 116(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 22(2)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/22/2/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390441]: Words in [s. 116(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/2) inserted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 4](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390451]: Words in [s. 116(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/2) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 49](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/49); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/310/article/4), [14](https://www.legislation.gov.uk/nisr/1999/310/article/14)); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18)); [S.R. 1999/428](https://www.legislation.gov.uk/nisr/1999/428), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/428/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/428/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/428/article/4), [16](https://www.legislation.gov.uk/nisr/1999/428/article/16)); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)(2)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a/2), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1) (with [arts. 20-22](https://www.legislation.gov.uk/nisr/1999/472/article/20))
[^c16390461]: Words in [s. 116(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 22(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/22/2/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390471]: Words in [s. 116(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/2) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 11](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/11); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16390481]: Words in [s. 116(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/116/3) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 22(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/22/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390531]: Words in [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/117/1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 23(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/23/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390541]: Words in [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/117/1) inserted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 5](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/5) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390551]: Words in [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/117/1) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 50](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/50); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/310/article/4), [14](https://www.legislation.gov.uk/nisr/1999/310/article/14)); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18)); [S.R. 1999/428](https://www.legislation.gov.uk/nisr/1999/428), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/428/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/428/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/428/article/4), [16](https://www.legislation.gov.uk/nisr/1999/428/article/16)); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)(2)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a/2), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1) (with [arts. 20-22](https://www.legislation.gov.uk/nisr/1999/472/article/20))
[^c16390561]: Words in [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/117/1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 23(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/23/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390571]: Words in [s. 118](https://www.legislation.gov.uk/ukpga/1992/7/section/118) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 24(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/24/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390581]: Words in [s. 118](https://www.legislation.gov.uk/ukpga/1992/7/section/118) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 24(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/24/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390631]: Words in [s. 119](https://www.legislation.gov.uk/ukpga/1992/7/section/119) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 25(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/25/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390641]: Words in [s. 119](https://www.legislation.gov.uk/ukpga/1992/7/section/119) inserted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 6](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/6) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390651]: Words in [s. 119](https://www.legislation.gov.uk/ukpga/1992/7/section/119) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 51](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/51); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/310/article/4), [14](https://www.legislation.gov.uk/nisr/1999/310/article/14)); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18)); [S.R. 1999/428](https://www.legislation.gov.uk/nisr/1999/428), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/428/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/428/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/428/article/4), [16](https://www.legislation.gov.uk/nisr/1999/428/article/16)); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)(2)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a/2), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1) (with [arts. 20-22](https://www.legislation.gov.uk/nisr/1999/472/article/20))
[^c16390661]: Words in [s. 119](https://www.legislation.gov.uk/ukpga/1992/7/section/119) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 25(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/25/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390701]: [S. 120](https://www.legislation.gov.uk/ukpga/1992/7/section/120) applied (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 163(5)](https://www.legislation.gov.uk/ukpga/1993/49/section/163/5); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16390711]: Words in [s. 120(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/120/1) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 26](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/26) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390721]: Words in [s. 120(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/120/1/b) substituted (14.2.1996) by [S.I. 1995/3211 (N.I. 20)](https://www.legislation.gov.uk/nisi/1995/3211), [art. 1](https://www.legislation.gov.uk/nisi/1995/3211/article/1), [5](https://www.legislation.gov.uk/nisi/1995/3211/article/5), [Sch. para. 4(2)](https://www.legislation.gov.uk/nisi/1995/3211/schedule/paragraph/4/2)
[^c19103041]: In s. 121(1) definitions of "additional Class 4 percentage" and "additional primary percentage" inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 31(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/31/2)
[^c16392121]: [1946 c. 23 (N.I.)](https://www.legislation.gov.uk/apni/1946/23).
[^c16392131]: [1966 c. 6 (N.I.)](https://www.legislation.gov.uk/apni/1966/6).
[^c16392141]: [1946 c. 21 (N.I.)](https://www.legislation.gov.uk/apni/1946/21).
[^c16392151]: [1966 c. 9 (N.I.)](https://www.legislation.gov.uk/apni/1966/9).
[^c16392161]: Words in s. 121(1) inserted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 12](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/12); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16392171]: Words in definition of "current" in s. 121(1) inserted (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 84](https://www.legislation.gov.uk/ukpga/1999/30/section/84), [Sch. 12 para. 85(2)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/85/2); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(d)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/d)
[^c16392181]: Definition in s. 121(1) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 30](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/30); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16392191]: Words in definition in s. 121(1) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise prosp.) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 52(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/52/a); [S.R. 1999/310](https://www.legislation.gov.uk/nisr/1999/310), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/310/article/2/1/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/310/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/310/article/4), [14](https://www.legislation.gov.uk/nisr/1999/310/article/14)); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18)); [S.R. 1999/428](https://www.legislation.gov.uk/nisr/1999/428), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/428/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/428/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/428/article/4), [16](https://www.legislation.gov.uk/nisr/1999/428/article/16)); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)(2)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a/2), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1) (with [arts. 20-22](https://www.legislation.gov.uk/nisr/1999/472/article/20))
[^c16392201]: Definition of "first appointed year" in s. 121(1) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(3)](https://www.legislation.gov.uk/nia/2000/4/section/33/3); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16392211]: Definition in s. 121(1) repealed (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1/2), [Sch. 6 para. 52(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/52/b), [Sch. 7](https://www.legislation.gov.uk/nisi/1998/1506/schedule/7); [S.R. 1999/72](https://www.legislation.gov.uk/nisr/1999/72), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1999/72/schedule)
[^c16392221]: Words in s. 121(1) substituted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 52(c)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/52/c); [S.R. 1999/72](https://www.legislation.gov.uk/nisr/1999/72), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1999/72/schedule)
[^c16392231]: Words in definition beginning with "lower earnings limit" in s. 121(1) substituted (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 84](https://www.legislation.gov.uk/ukpga/1999/30/section/84), [Sch. 12 para. 85(3)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/85/3); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(d)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/d)
[^c19103061]: In s. 121(1) definitions of "main Class 4 percentage" and "main primary percentage" inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 31(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/31/3)
[^c16392251]: Words in s. 121(1) substituted (9.9.1998 for the purpose only of making regulations or orders and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 52(d)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/52/d); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16392271]: Words in s. 121(1) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 9(a)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/9/a)
[^c19102741]: In s. 121(1) definition of "primary percentage" repealed (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 7](https://www.legislation.gov.uk/ukpga/2002/19/section/7), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/19/schedule/2)
[^c16392291]: S. 121(1): para. (a) in definition of "relevant loss of faculty" repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5)
[^c19103081]: In s. 121(1) definition of "secondary percentage" inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 31(4)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/31/4)
[^c16392311]: Words in s. 121(1) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [131(4)](https://www.legislation.gov.uk/nisi/1995/3213/article/131/4)
[^c16392321]: Words in s. 121(2) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 27(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/27/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16392331]: Words in s. 121(3) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 27(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/27/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16390171]: [Pt. VI](https://www.legislation.gov.uk/ukpga/1992/7/part/VI) (ss. 112-121): power to apply conferred (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 161(1)](https://www.legislation.gov.uk/ukpga/1992/8/section/161/1), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4), [Sch. 6 para. 1(3)(a)](https://www.legislation.gov.uk/ukpga/1992/8/schedule/6/paragraph/1/3/a).
[^c16392381]: S. 122(2) modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/4), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 28](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/28)
[^c16392391]: S. 122(3): certain functions transferred (1.12.1999) by [S.R. 1999/481](https://www.legislation.gov.uk/nisr/1999/481), [art. 6(b)](https://www.legislation.gov.uk/nisr/1999/481/article/6/b), [Sch. 4 Pt. II](https://www.legislation.gov.uk/nisr/1999/481/schedule/4/part/II)
[^c16392461]: S. 123(1)(a) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 13(2)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/13/2); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16392471]: Word in s. 123(1)(c) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1/2), [Sch. 2 para. 13(3)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/13/3), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16392481]: S. 123(1)(d) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 13(4)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/13/4); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16392501]: S. 123(1)(e) modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(8)(d)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/8/d)
[^c16392491]: S. 123(1)(e)(f) inserted (5.2.1996 for the purpose only of authorising the making of regulations and 7.10.1996 otherwise) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 13(5)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/13/5); [S.R. 1996/26](https://www.legislation.gov.uk/nisr/1996/26), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/26/article/2/b), [Sch.](https://www.legislation.gov.uk/nisr/1996/26/schedule); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16392511]: Words in s. 123(1)(f) inserted (19.3.2001) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 26](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/26); [S.R. 2001/114](https://www.legislation.gov.uk/nisr/2001/114), [art. 4(a)](https://www.legislation.gov.uk/nisr/2001/114/article/4/a)
[^c16392521]: [S. 124](https://www.legislation.gov.uk/ukpga/1992/7/section/124) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16393021]: Words in s. 125(1)(a) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 14(a)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/14/a); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16393031]: Word in s. 125(1)(b) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 14(b)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/14/b); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16393041]: Words in s. 125(1) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 31](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/31), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16393071]: S.R. (N.I.) [1987 No. 459](https://www.legislation.gov.uk/ukcm/1987/459).
[^c16393081]: Words in [s. 126](https://www.legislation.gov.uk/ukpga/1992/7/section/126) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 15](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/15); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16394801]: S. 130(1)(2): certain functions transferred (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/1/a), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 3(e)](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/3/e)
[^c16394861]: S. 131(1)(2): certain functions transferred (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/1/a), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 3(f)](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/3/f)
[^c16394871]: S. 131(1) modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(8)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/8)
[^c19141721]: S. 131(1) restricted (26.3.2002) by [Personal Social Services (Preserved Rights) Act (Northern Ireland) 2002 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2002/5), [s. 3(a)](https://www.legislation.gov.uk/nia/2002/5/section/3/a)
[^c19141741]: S. 131(3)(4) repealed (8.4.2002) by [Personal Social Services (Preserved Rights) Act (Northern Ireland) 2002 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2002/5), [ss. 4](https://www.legislation.gov.uk/nia/2002/5/section/4), [7](https://www.legislation.gov.uk/nia/2002/5/section/7), [Sch.](https://www.legislation.gov.uk/nia/2002/5/schedule); [S.R. 2002/131](https://www.legislation.gov.uk/nisr/2002/131), [art. 3](https://www.legislation.gov.uk/nisr/2002/131/article/3)
[^c16394911]: S. 132: certain functions transferred (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/1/a), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 3(g)](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/3/g)
[^c16394951]: Definition of "dwelling" in s. 133(1) inserted (retrospectively) by [S.I. 1993/1579 (N.I. 8)](https://www.legislation.gov.uk/nisi/1993/1579), [art. 3(2)(4)](https://www.legislation.gov.uk/nisi/1993/1579/article/3/2/4)
[^c16394961]: Definition in s. 133(1) inserted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 18(2)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/18/2); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16394971]: [1989 c. 24](https://www.legislation.gov.uk/ukpga/1989/24).
[^c16394981]: S. 133(2) applied (1.1.2000 for specified purposes and 3.4.2000 otherwise) by [1999 c. 33](https://www.legislation.gov.uk/ukpga/1999/33), [s. 115(8)](https://www.legislation.gov.uk/ukpga/1999/33/section/115/8); [S.I. 1999/3190](https://www.legislation.gov.uk/uksi/1999/3190), [art. 2](https://www.legislation.gov.uk/uksi/1999/3190/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1999/3190/schedule); [S.I. 2000/464](https://www.legislation.gov.uk/uksi/2000/464), [art. 2](https://www.legislation.gov.uk/uksi/2000/464/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2000/464/schedule)
[^c16394991]: S. 133(2)(d) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 18(3)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/18/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16395001]: [S. 134(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/1) substituted (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 66(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/66/1): [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a)
[^c16395011]: [S. 134(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/5) added (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 66(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/66/2); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a)
[^c16395041]: [S. 135(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/135/1) substituted (29.11.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 53(1)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/53/1); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395051]: Words in [s. 135(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/135/2) substituted (29.11.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 53(2)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/53/2); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395061]: [S. 135(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/135/3) repealed (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1/2), [Sch. 6 para. 53(3)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/53/3), [Sch. 7](https://www.legislation.gov.uk/nisi/1998/1506/schedule/7); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/168/article/2/b)
[^c16395071]: Words in [s. 135(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/135/4) substituted (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 53(4)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/53/4); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/168/article/2/b)
[^c16395081]: Words in [s. 135(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/135/5) substituted (29.11.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 53(5)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/53/5); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395141]: Words in [s. 136(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/1) inserted (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 67(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/67/1); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a)
[^c16395151]: Words in [s. 136(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/1) substituted (29.11.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 54(1)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/54/1); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395161]: [S. 136(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/1A) inserted (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 67(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/67/2); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a)
[^c16395171]: Words in [s. 136(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/2) substituted (29.11.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 54(2)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/54/2); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395191]: Words in [s. 136(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4) substituted (29.11.1999) by [S.I. 1998/150 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/150), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/150/article/78/1), [Sch. 6 para. 54(4)(a)](https://www.legislation.gov.uk/nisi/1998/150/schedule/6/paragraph/54/4/a); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395211]: [S. 136(4)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4/aa) inserted (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 67(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/67/1); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a)
[^c16395241]: [S. 136(4)(e)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4/e) repealed (5.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 67(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/67/1), [78(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/2), [Sch. 7](https://www.legislation.gov.uk/nisi/1998/1506/schedule/7); [S.R. 1999/168](https://www.legislation.gov.uk/nisr/1999/168), [art. 2(a)(c)](https://www.legislation.gov.uk/nisr/1999/168/article/2/a/c)
[^c16395251]: Words in [s. 136(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4) substituted (29.11.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 54(4)(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/54/4/b); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395261]: Words in [s. 136(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/5) substituted (29.11.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 54(5)(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/54/5/a); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395271]: Words in [s. 136(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/5) substituted (29.11.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 54(5)(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/54/5/b); [S.R. 1999/472](https://www.legislation.gov.uk/nisr/1999/472), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/1999/472/article/2/1/a), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/472/schedule/1)
[^c16395311]: Words in s. 139(3)(c) substituted (22.11.2000) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 63](https://www.legislation.gov.uk/nia/2000/4/section/63); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(a)](https://www.legislation.gov.uk/nisr/2000/358/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/I)
[^c16395321]: [S.I. 1972/1265 (N.I. 14)](https://www.legislation.gov.uk/nisi/1972/1265).
[^c16395331]: Words in s. 139(3)(c) added (4.11.1996) by [S.I. 1995/755 (N.I. 2)](https://www.legislation.gov.uk/nisi/1995/755), [art. 185(1)](https://www.legislation.gov.uk/nisi/1995/755/article/185/1), [Sch. 9 para. 185](https://www.legislation.gov.uk/nisi/1995/755/schedule/9/paragraph/185); [S.R. 1996/297](https://www.legislation.gov.uk/nisr/1996/297), [art. 2](https://www.legislation.gov.uk/nisr/1996/297/article/2)
[^c16395351]: S. 142A repealed (3.4.2000) by [1999 c. 33](https://www.legislation.gov.uk/ukpga/1999/33), [s. 169(1)(3)](https://www.legislation.gov.uk/ukpga/1999/33/section/169/1/3), [Sch. 14 para. 93](https://www.legislation.gov.uk/ukpga/1999/33/schedule/14/paragraph/93), [Sch. 16](https://www.legislation.gov.uk/ukpga/1999/33/schedule/16); [S.I. 2000/464](https://www.legislation.gov.uk/uksi/2000/464), [art. 2](https://www.legislation.gov.uk/uksi/2000/464/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2000/464/schedule)
[^c16395361]: Words in s. 143(5) substituted (14.2.1996) by [S.I. 1995/3211 (N.I. 20)](https://www.legislation.gov.uk/nisi/1995/3211), [art. 5](https://www.legislation.gov.uk/nisi/1995/3211/article/5), [Sch. para. 4(3)](https://www.legislation.gov.uk/nisi/1995/3211/schedule/paragraph/4/3)
[^c16395961]: S. 146(1)(b) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 33](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/33); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16395971]: Words in s. 146(1)(c) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 11](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/11); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16395981]: S. 146(1)(d) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5)
[^c19119311]: Words in s. 146(1)(e) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by [The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321)](https://www.legislation.gov.uk/nisr/2002/321), [arts. 1](https://www.legislation.gov.uk/nisr/2002/321/article/1), [2(2)(a)(v)](https://www.legislation.gov.uk/nisr/2002/321/article/2/2/a/v)
[^c16395991]: S. 146(1)(l) inserted (16.12.1995) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [129(2)](https://www.legislation.gov.uk/nisi/1995/3213/article/129/2)
[^c16396001]: [S.I.1983/136](https://www.legislation.gov.uk/uksi/1983/136).
[^c16396011]: Definition in s. 146(2) inserted (16.12.1995) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [129(3)(a)](https://www.legislation.gov.uk/nisi/1995/3213/article/129/3/a)
[^c16396021]: Definition in s. 146(2) substituted (16.12.1995) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 9(b)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/9/b)
[^c16396051]: [1939 c. 82](https://www.legislation.gov.uk/ukpga/1939/82).
[^c16396061]: S. 146(2): word in definition in sub-para.(b) repealed (16.12.1995) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [168](https://www.legislation.gov.uk/nisi/1995/3213/article/168), [Sch. 5 Pt. II](https://www.legislation.gov.uk/nisi/1995/3213/schedule/5/part/II)
[^c16396071]: [1947 c. 19](https://www.legislation.gov.uk/ukpga/1947/19).
[^c16396081]: S. 146(2): word and sub-para.(v) inserted (16.12.1995) in para.(b) of the definition of "unemployability supplement or allowance" by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [129(3)(c)](https://www.legislation.gov.uk/nisi/1995/3213/article/129/3/c)
[^c16396091]: [1917 c. 51](https://www.legislation.gov.uk/ukpga/1917/51).
[^c16396101]: [1939 c. 83](https://www.legislation.gov.uk/ukpga/1939/83).
[^c16396111]: [1939 c. 83](https://www.legislation.gov.uk/ukpga/1939/83).
[^c16396121]: [1947 c. 19](https://www.legislation.gov.uk/ukpga/1947/19).
[^c16396131]: [1980 c. 9](https://www.legislation.gov.uk/ukpga/1980/9).
[^c16396161]: Words in [s. 147(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/147/4) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 34](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/34); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16396171]: Words in [s. 147(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/147/6) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 10](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/10) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396181]: [S. 147(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/147/7) added (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 10](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/10) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396191]: Words in [s. 151(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/151/4) substituted (6.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 10(4)](https://www.legislation.gov.uk/nisi/1994/1898/article/10/4); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. 3](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/3)
[^c16396361]: S. 153(2)(a) substituted (6.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 10(3)](https://www.legislation.gov.uk/nisi/1994/1898/article/10/3); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/III)
[^c16396391]: [S. 154](https://www.legislation.gov.uk/ukpga/1992/7/section/154) repealed (6.4.1995) (subject to savings made by regulations under s. 155A(4) of this Act) by [S.R. 1995/69](https://www.legislation.gov.uk/nisr/1995/69), [art. 5](https://www.legislation.gov.uk/nisr/1995/69/article/5)
[^c16396401]: [S. 155](https://www.legislation.gov.uk/ukpga/1992/7/section/155) repealed (6.4.1995 subject to savings made by regulation under s. 155A(4) of this Act) by [S.R. 1995/69](https://www.legislation.gov.uk/nisr/1995/69), [art. 5(a)](https://www.legislation.gov.uk/nisr/1995/69/article/5/a)
[^c16396421]: [S. 155A](https://www.legislation.gov.uk/ukpga/1992/7/section/155A) inserted (22.3.1994) by [S.I. 1994/766 (N.I. 5)](https://www.legislation.gov.uk/nisi/1994/766), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1994/766/article/1/2), [5(1)](https://www.legislation.gov.uk/nisi/1994/766/article/5/1)
[^c16396431]: Words in [s. 155A(1)(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/155A/1/4) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 11](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/11) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396451]: Words in [s. 157(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/157/3) inserted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 12](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/12) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396461]: Words in [s. 158(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/158/1) inserted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 13](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/13) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396541]: Definition in s. 159(1) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16396551]: [S.I. 1991/194 (N.I. 1)](https://www.legislation.gov.uk/nisi/1991/194).
[^c16396571]: S. 160(2)(a) modified (17.11.2000) by [S.R. 2000/324](https://www.legislation.gov.uk/nisr/2000/324), [reg. 2](https://www.legislation.gov.uk/nisr/2000/324/regulation/2) (subject to reg. 4 of that S.R.)
[^c19106071]: Words in s. 160(2)(a) repealed (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 3(a)](https://www.legislation.gov.uk/nia/2002/10/section/3/a), [8(2)](https://www.legislation.gov.uk/nia/2002/10/section/8/2), [9](https://www.legislation.gov.uk/nia/2002/10/section/9), [Sch. 2](https://www.legislation.gov.uk/nia/2002/10/schedule/2); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c19105991]: S. 160(4) substituted (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 3(b)](https://www.legislation.gov.uk/nia/2002/10/section/3/b), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c16396581]: Words in s. 160(9)(b) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 14(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/14/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c19106011]: Words in s. 160(9)(e) substituted (19.11.2002 for certain purposes and 24.11.2002 otherwise) for s. 160(9)(e)(i)-(iii) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 3(c)](https://www.legislation.gov.uk/nia/2002/10/section/3/c), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c19106031]: S. 160(9)(ea) inserted (19.11.2002 for certain purposes and 24.11.2002 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 3(d)](https://www.legislation.gov.uk/nia/2002/10/section/3/d), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/358/article/2/b), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/I) (with [art. 3(1)](https://www.legislation.gov.uk/nisr/2002/358/article/3/1))
[^c16396591]: Words in s. 160(10)(b) omitted (with effect in any case where the expected week of confinement begins on or after 16.10.1994) by virtue of [S.R. 1994/176](https://www.legislation.gov.uk/nisr/1994/176), [regs. 1(3)](https://www.legislation.gov.uk/nisr/1994/176/regulation/1/3), [6(1)](https://www.legislation.gov.uk/nisr/1994/176/regulation/6/1)
[^c16396601]: S. 160(11) added (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 14(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/14/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396621]: Words in [s. 161(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/7) substituted (with effect in any case where the expected week of confinement begins on or after 16.10.1994) by [S.R. 1994/176](https://www.legislation.gov.uk/nisr/1994/176), [regs. 1(3)](https://www.legislation.gov.uk/nisr/1994/176/regulation/1/3), [3(3)](https://www.legislation.gov.uk/nisr/1994/176/regulation/3/3)
[^c19106921]: [S. 162](https://www.legislation.gov.uk/ukpga/1992/7/section/162) substituted (19.11.2002 for certain purposes and 6.4.2003 otherwise) by [Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.))](https://www.legislation.gov.uk/nia/2002/10), [ss. 2](https://www.legislation.gov.uk/nia/2002/10/section/2), [9](https://www.legislation.gov.uk/nia/2002/10/section/9); [S.R. 2002/351](https://www.legislation.gov.uk/nisr/2002/351), [art. 2(b)](https://www.legislation.gov.uk/nisr/2002/351/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/351/schedule/part/II); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II) (with [art. 3(2)](https://www.legislation.gov.uk/nisr/2002/358/article/3/2))
[^c16396831]: Words in [s. 166(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/166/1) inserted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 16](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/16) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16396841]: Words in [s. 166(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/166/3) substituted (15.2.1999) by [1998 c. 17](https://www.legislation.gov.uk/ukpga/1998/17), [s. 50](https://www.legislation.gov.uk/ukpga/1998/17/section/50), [Sch. 4 para. 31](https://www.legislation.gov.uk/ukpga/1998/17/schedule/4/paragraph/31) (with [Sch. 3 para. 5(1)](https://www.legislation.gov.uk/ukpga/1998/17/schedule/3/paragraph/5/1)); [S.I. 1999/161](https://www.legislation.gov.uk/uksi/1999/161), [art. 2(1)](https://www.legislation.gov.uk/uksi/1999/161/article/2/1)
[^c16396981]: Words in para. (b) in the definition of “confinement”in s. 167(1) substituted (1.10.1992) by [S.I. 1992/1310](https://www.legislation.gov.uk/uksi/1992/1310), [art. 4(b)](https://www.legislation.gov.uk/uksi/1992/1310/article/4/b).
[^c16396991]: Words in the definition of “dismissed”in s. 167(1) substituted (24.9.1996) by [S.I. 1996/1919 (N.I. 16)](https://www.legislation.gov.uk/nisi/1996/1919), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1996/1919/article/1/2), [255](https://www.legislation.gov.uk/nisi/1996/1919/article/255), [Sch. 1](https://www.legislation.gov.uk/nisi/1996/1919/schedule/1) (with [Sch. 2](https://www.legislation.gov.uk/nisi/1996/1919/schedule/2))
[^c16397001]: Words in the definition of “employee”in s. 167(1) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 17(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/17/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16397021]: [S.I. 1991/194 (N.I. 1)](https://www.legislation.gov.uk/nisi/1991/194).
[^c16397031]: S. 167(7) added (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 17(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/17/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16397081]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 7](https://www.legislation.gov.uk/nisi/1994/1898/article/7), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397091]: [S. 167A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167A/2A) inserted (1.12.1999 for specified purposes and 16.12.1999 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(5)(c)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/5/c), [67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 22(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/22/2); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(b)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/b)
[^c16397101]: Words in [s. 167A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/167A/3) substituted (1.12.1999 for specified purposes and 3.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(5)(c)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/5/c), [67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 22(3)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/22/3); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/a)
[^c16397111]: [S. 167A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/167A/5) added (1.12.1999 for specified purposes and 16.12.1999 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(5)(c)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/5/c), [67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 22(4)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/22/4); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(b)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/b)
[^c16397151]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) inserted (21.11.1994) for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 7](https://www.legislation.gov.uk/nisi/1994/1898/article/7), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450),art. 2, Sch. Pt. II
[^c16397161]: Words in [s. 167B(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167B/1) substituted (3.4.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 23](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/23); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/a)
[^c16397171]: [S. 167B(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/167B/3) modified (13.4.1995) by [S.R. 1995/41](https://www.legislation.gov.uk/nisr/1995/41), [reg. 13(4)](https://www.legislation.gov.uk/nisr/1995/41/regulation/13/4) (with [reg. 3](https://www.legislation.gov.uk/nisr/1995/41/regulation/3))
[^c16397181]: [S. 167B(3)(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167B/3/4) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 32](https://www.legislation.gov.uk/nisr/1995/35/regulation/32)
[^c16397201]: [S. 167C](https://www.legislation.gov.uk/ukpga/1992/7/section/167C) substituted (1.12.1999 for specified purposes and 3.4.2000 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(5)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/5/b), [58](https://www.legislation.gov.uk/nisi/1999/3147/article/58); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(a)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/a)
[^c16397211]: [S. 167D](https://www.legislation.gov.uk/ukpga/1992/7/section/167D) modified (1.7.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/3), [73(7)](https://www.legislation.gov.uk/nisi/1998/1506/article/73/7)
[^c16397221]: [Ss. 167D-167G](https://www.legislation.gov.uk/ukpga/1992/7/section/167D) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [ss. 6](https://www.legislation.gov.uk/nisi/1994/1898/section/6), [8](https://www.legislation.gov.uk/nisi/1994/1898/section/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397241]: [Ss. 167D-167G](https://www.legislation.gov.uk/ukpga/1992/7/section/167D) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 6](https://www.legislation.gov.uk/nisi/1994/1898/article/6), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397251]: Words in [s. 167E(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167E/2) substituted (6.9.1999 for specified purposes, otherwise*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 57](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/57); [S.R. 1999/371](https://www.legislation.gov.uk/nisr/1999/371), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/371/article/2/b), [Sch. 1](https://www.legislation.gov.uk/nisr/1999/371/schedule/1) (with [arts. 4](https://www.legislation.gov.uk/nisr/1999/371/article/4), [18](https://www.legislation.gov.uk/nisr/1999/371/article/18))
[^c16397261]: [Ss. 167D-167G](https://www.legislation.gov.uk/ukpga/1992/7/section/167D) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 6](https://www.legislation.gov.uk/nisi/1994/1898/article/6), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397271]: [Ss. 167D-167G](https://www.legislation.gov.uk/ukpga/1992/7/section/167D) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 6](https://www.legislation.gov.uk/nisi/1994/1898/article/6), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397041]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 7](https://www.legislation.gov.uk/nisi/1994/1898/article/7), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450) (N.I. 12), art. 2(b), Sch. Pt. II
[^c16397051]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) applied (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [regs. 29](https://www.legislation.gov.uk/nisr/1995/35/regulation/29), [30](https://www.legislation.gov.uk/nisr/1995/35/regulation/30)
[^c16397061]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) applied (with modifications) (5.2.1996 for the purpose of authorising the making of regulations and 7.10.1996 otherwise) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 23](https://www.legislation.gov.uk/nisi/1995/2705/article/23), [Sch. 1 para. 2](https://www.legislation.gov.uk/nisi/1995/2705/schedule/1/paragraph/2); [S.R. 1996/26](https://www.legislation.gov.uk/nisr/1996/26), [art. 2(d)](https://www.legislation.gov.uk/nisr/1996/26/article/2/d), [Sch.](https://www.legislation.gov.uk/nisr/1996/26/schedule); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16397371]: [1975 c.15](https://www.legislation.gov.uk/ukpga/1975/15).
[^c16397381]: [S.I. 1986/1888 (N.I. 18)](https://www.legislation.gov.uk/nisi/1986/1888).
[^c16397391]: [1992 c. 8](https://www.legislation.gov.uk/ukpga/1992/8).
[^c16397401]: [1992 c. 9](https://www.legislation.gov.uk/ukpga/1992/9).
[^c19105371]: Words in [s. 170](https://www.legislation.gov.uk/ukpga/1992/7/section/170) in definition of "the Department" inserted (8.12.2002) by [The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))](https://www.legislation.gov.uk/nisi/2002/2836), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/article/1/2), [17(1)](https://www.legislation.gov.uk/nisi/2002/2836/article/17/1), [Sch. 2 para. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/schedule/2/paragraph/1/2); [S.R. 2002/356](https://www.legislation.gov.uk/nisr/2002/356), [art. 2(2)](https://www.legislation.gov.uk/nisr/2002/356/article/2/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/nisr/2002/356/schedule/1/part/II)
[^c16397411]: [1992 c. 5](https://www.legislation.gov.uk/ukpga/1992/5).
[^c16397421]: [1992 c. 4](https://www.legislation.gov.uk/ukpga/1992/4).
[^c16397431]: [1975 c. 17](https://www.legislation.gov.uk/ukpga/1975/17).
[^c16397441]: [S. 170](https://www.legislation.gov.uk/ukpga/1992/7/section/170): by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 35](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/35) (commenced on 7.2.1994 by [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)) it is provided that the definition of "the Pensions Act" [as reproduced here] shall be inserted before the definition of "the Pensions Order" in s. 174 of this Act. By [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 165](https://www.legislation.gov.uk/nisi/1995/3213/article/165), [168](https://www.legislation.gov.uk/nisi/1995/3213/article/168), [Sch. 4](https://www.legislation.gov.uk/nisi/1995/3213/schedule/4), [para. 15](https://www.legislation.gov.uk/nisi/1995/3213/paragraph/15), [Sch. 5](https://www.legislation.gov.uk/nisi/1995/3213/schedule/5), [Pt.IV](https://www.legislation.gov.uk/nisi/1995/3213/part/IV) (commenced on 19.12.1995 by [S.R. 1995/477](https://www.legislation.gov.uk/nisr/1995/477), [art. 2(a)](https://www.legislation.gov.uk/nisr/1995/477/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1995/477/schedule/part/I)), Sch. 7 para. 35 of the 1993 Act is repealed and by art. 165, Sch. 4, para. 2 of that 1995 S.I. (also commenced on 19.12.1995 by [S.R. 1995/477](https://www.legislation.gov.uk/nisr/1995/477), [art. 2(a)](https://www.legislation.gov.uk/nisr/1995/477/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1995/477/schedule/part/I)) the same definition of "the Pensions Act" is inserted in s. 170 of this Act
[^c16397451]: [S.I. 1975/1503 (N.I. 15)](https://www.legislation.gov.uk/nisi/1975/1503).
[^c16397461]: [1954 c. 33 (N.I.)](https://www.legislation.gov.uk/apni/1954/33).
[^c16397641]: S. 171(1) modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/4), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 22(a)](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/22/a)
[^c16397651]: S. 171(2) applied (1.1.2000 for specified purposes and 3.4.2000 otherwise) by [1999 c. 33](https://www.legislation.gov.uk/ukpga/1999/33), [s. 115(8)](https://www.legislation.gov.uk/ukpga/1999/33/section/115/8); [S.I. 1999/3190](https://www.legislation.gov.uk/uksi/1999/3190), [art. 2](https://www.legislation.gov.uk/uksi/1999/3190/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1999/3190/schedule); [S.I. 2000/464](https://www.legislation.gov.uk/uksi/2000/464), [art. 2](https://www.legislation.gov.uk/uksi/2000/464/article/2), [Sch. 1](https://www.legislation.gov.uk/uksi/2000/464/schedule/1)
[^c16397661]: S. 171(2) modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/4), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 29](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/29)
[^c16397671]: Words in s. 171(2) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 28(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/28/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16397681]: [S.I. 1979/1573 (N.I. 12)](https://www.legislation.gov.uk/nisi/1979/1573).
[^c16397691]: S. 171(3)(4) applied (23.3.1994) by [S.I. 1994/766 (N.I. 5)](https://www.legislation.gov.uk/nisi/1994/766), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1994/766/article/1/2), [4(2)](https://www.legislation.gov.uk/nisi/1994/766/article/4/2) (with [art. 4(6)](https://www.legislation.gov.uk/nisi/1994/766/article/4/6)) S. 171(3)(4) applied (21.11.1994) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 6(11)](https://www.legislation.gov.uk/nisi/1994/1898/article/6/11), [14(3)](https://www.legislation.gov.uk/nisi/1994/1898/article/14/3); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(a)](https://www.legislation.gov.uk/nisr/1994/450/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/I)
[^c19185471]: S. 171(3)-(5) applied (1.1.2006) by [Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11 (N.I.))](https://www.legislation.gov.uk/nia/2002/11), [ss. 6(5)](https://www.legislation.gov.uk/nia/2002/11/section/6/5), [9](https://www.legislation.gov.uk/nia/2002/11/section/9)
[^c16397711]: Words in s. 171(5) inserted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 36](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/36); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16397721]: Words in s. 171(5) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 36](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/36), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16397741]: S. 171(6A): transfer of functions (1.12.1999) by [S.R. 1999/481](https://www.legislation.gov.uk/nisr/1999/481), [art. 6(b)](https://www.legislation.gov.uk/nisr/1999/481/article/6/b), [Sch. 4 Pt. II](https://www.legislation.gov.uk/nisr/1999/481/schedule/4/part/II)
[^c16397731]: S. 171(6A) inserted (retrospectively) by [S.I. 1993/1579 (N.I. 8)](https://www.legislation.gov.uk/nisi/1993/1579), [art. 3(3)(4)](https://www.legislation.gov.uk/nisi/1993/1579/article/3/3/4)
[^c16397751]: S. 171(10) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 28(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/28/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16397761]: Words in s. 171(11) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 28(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/28/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399251]: Words in s. 172(2)(a) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 29(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/2/b), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399261]: Words in s. 172(2)(a) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 29(2)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/2/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399271]: Words in s. 172(2)(a) inserted (3.11.2000) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 24](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/24); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(6)](https://www.legislation.gov.uk/nisr/2000/332/article/2/6)
[^c19105451]: Words in s. 172(2)(a) inserted (8.12.2002) by [The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))](https://www.legislation.gov.uk/nisi/2002/2836), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/article/1/2), [17(1)](https://www.legislation.gov.uk/nisi/2002/2836/article/17/1), [Sch. 2 para. 1(3)](https://www.legislation.gov.uk/nisi/2002/2836/schedule/2/paragraph/1/3); [S.R. 2002/356](https://www.legislation.gov.uk/nisr/2002/356), [art. 2(2)](https://www.legislation.gov.uk/nisr/2002/356/article/2/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/nisr/2002/356/schedule/1/part/II)
[^c16399311]: Words in s. 172(2)(c) inserted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 37(b)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/37/b); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16399321]: Words in s. 172(2)(c) inserted (12.1.2000 and 2.4.2000 for specified purposes and otherwise prosp.) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 Pt. VI para. 30](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/part/VI/paragraph/30); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/b)
[^c16399341]: Words in s. 172(2)(c) substituted (11.11.1999) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [ss. 81](https://www.legislation.gov.uk/ukpga/1999/30/section/81), [89(4)(d)](https://www.legislation.gov.uk/ukpga/1999/30/section/89/4/d), [Sch. 11 para. 11](https://www.legislation.gov.uk/ukpga/1999/30/schedule/11/paragraph/11)
[^c16399361]: Words in s. 172(2)(c) substituted (23.3.1994) by [S.I. 1994/766 (N.I. 5)](https://www.legislation.gov.uk/nisi/1994/766), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1994/766/article/1/2), [5(2)](https://www.legislation.gov.uk/nisi/1994/766/article/5/2) (with [art. 4(6)](https://www.legislation.gov.uk/nisi/1994/766/article/4/6))
[^c16399371]: Words in s. 172(2)(c) ceased to have effect (24.3.1999 for specified purposes and 1.4.1999 otherwise) by virtue of [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 18](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/18) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399381]: S. 172(3)(a) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 29(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/3), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399391]: Words in s. 172(3)(b) omitted (6.4.1995) by virtue of [S.R. 1995/69](https://www.legislation.gov.uk/nisr/1995/69), [art. 6(1)(a)(iii)](https://www.legislation.gov.uk/nisr/1995/69/article/6/1/a/iii)
[^c16399411]: S. 172(4) applied (1.1.2000 for specified purposes and 3.4.2000 otherwise) by [1999 c. 33](https://www.legislation.gov.uk/ukpga/1999/33), [s. 115(8)](https://www.legislation.gov.uk/ukpga/1999/33/section/115/8); [S.I. 1999/3190](https://www.legislation.gov.uk/uksi/1999/3190), [art. 2](https://www.legislation.gov.uk/uksi/1999/3190/article/2), [Sch.](https://www.legislation.gov.uk/uksi/1999/3190/schedule); [S.I. 2000/464](https://www.legislation.gov.uk/uksi/2000/464), [art. 2](https://www.legislation.gov.uk/uksi/2000/464/article/2), [Sch. 1](https://www.legislation.gov.uk/uksi/2000/464/schedule/1)
[^c16399421]: Words in s. 172(4) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(15)(a)](https://www.legislation.gov.uk/nia/2000/4/section/33/15/a); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16399431]: S. 172(4A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 33(15)(b)](https://www.legislation.gov.uk/nia/2000/4/section/33/15/b); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16399441]: [1954 c. 33 (N.I.)](https://www.legislation.gov.uk/apni/1954/33).
[^c16399451]: S. 172(8) repealed (2.12.1999) by [S.I. 1999/663](https://www.legislation.gov.uk/uksi/1999/663), [arts. 1(2)](https://www.legislation.gov.uk/uksi/1999/663/article/1/2), [2(2)](https://www.legislation.gov.uk/uksi/1999/663/article/2/2), [Sch. 2](https://www.legislation.gov.uk/uksi/1999/663/schedule/2); [S.I. 1999/3208](https://www.legislation.gov.uk/uksi/1999/3208), [art. 2](https://www.legislation.gov.uk/uksi/1999/3208/article/2)
[^c16399461]: S. 172(9) modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/1999/10/section/2/4), [20(2)](https://www.legislation.gov.uk/ukpga/1999/10/section/20/2), [Sch. 2 para. 20(e)](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/20/e)
[^c16399471]: Words in s. 172(9) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 29(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399481]: Words in s. 172(9) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 29(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399491]: S. 172(11A)(11B) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 29(5)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/29/5) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16399501]: [1954 c. 33 (N.I.)](https://www.legislation.gov.uk/apni/1954/33).
[^c19104331]: Pt. XIIZA (ss. 167ZA-167ZK) inserted (8.12.2002) by [The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))](https://www.legislation.gov.uk/nisi/2002/2836), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/article/1/2), [5](https://www.legislation.gov.uk/nisi/2002/2836/article/5); [S.R. 2002/356](https://www.legislation.gov.uk/nisr/2002/356), [art. 2(2)](https://www.legislation.gov.uk/nisr/2002/356/article/2/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/nisr/2002/356/schedule/1/part/II)
[^c19104611]: Pt. XIIZB (ss. 167ZL-167ZT) inserted (8.12.2002) by [The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))](https://www.legislation.gov.uk/nisi/2002/2836), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/2836/article/1/2), [6](https://www.legislation.gov.uk/nisi/2002/2836/article/6); [S.R. 2002/356](https://www.legislation.gov.uk/nisr/2002/356), [art. 2(2)](https://www.legislation.gov.uk/nisr/2002/356/article/2/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/nisr/2002/356/schedule/1/part/II)
[^c16400011]: [Sch. 1 para. 1(4)(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/4/5) repealed (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [ss. 84(1)](https://www.legislation.gov.uk/ukpga/1999/30/section/84/1), [88](https://www.legislation.gov.uk/ukpga/1999/30/section/88), [Sch. 12 para. 86(4)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/86/4), [Sch. 13 Pt. VII](https://www.legislation.gov.uk/ukpga/1999/30/schedule/13/part/VII); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(b)(e)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/b/e)
[^c16400121]: [Sch. 1 para. 1(8A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/8A) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 30](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/30) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16400151]: Words in [Sch. 1 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/2) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 31](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/31) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16400251]: Words in [Sch. 1 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/1) substituted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(5)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/5); [S.I. 1999/72](https://www.legislation.gov.uk/uksi/1999/72), [art. 2(b)](https://www.legislation.gov.uk/uksi/1999/72/article/2/b), [Sch.](https://www.legislation.gov.uk/uksi/1999/72/schedule)
[^c19103991]: Words in [Sch. 1 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/1) inserted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 32(3)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/32/3)
[^c16400261]: [Sch. 1 para. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/2) repealed (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [ss. 81(1)](https://www.legislation.gov.uk/ukpga/2000/19/section/81/1), [85](https://www.legislation.gov.uk/ukpga/2000/19/section/85), [Sch. 9 Pt. VIII(2)](https://www.legislation.gov.uk/ukpga/2000/19/schedule/9/part/VIII/2), Note 1
[^c16400271]: Words in [Sch. 1 para. 3(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/3) substituted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 52(a)](https://www.legislation.gov.uk/nisi/1998/1506/article/52/a); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16400281]: [Sch. 1 para. 3(4)(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/4/5) added (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 52(b)](https://www.legislation.gov.uk/nisi/1998/1506/article/52/b); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16400291]: [Sch. 1 para. 3(6)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/6) added (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 32](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/32) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16400301]: [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1) paras. 3A, 3B and cross-headings inserted (28.7.2000) by [Child Support, Pensions and Social Security Act 2000 (c. 19)](https://www.legislation.gov.uk/ukpga/2000/19), [ss. 81(2)](https://www.legislation.gov.uk/ukpga/2000/19/section/81/2)
[^c16400341]: [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671).
[^c16400381]: Words in [Sch. 1 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/4) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 33](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/33) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16400391]: Words in [Sch. 1 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/4) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 19](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/19) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16400461]: [Sch. 1 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5) substituted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(6)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/6); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16400471]: Words in [Sch. 1 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 33](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/33) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16400481]: Words in [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5/b) substituted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 78(4)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/4)
[^c16400421]: Cross-heading substituted (9.9.1998) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(6)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/6); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(a)](https://www.legislation.gov.uk/nisr/1998/312/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/I)
[^c16400511]: [Sch. 1 para. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5A) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(7)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/7); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16400521]: Words in [Sch. 1 para. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/5A) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 33](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/33) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16400491]: Cross-heading inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(7)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/7); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16401271]: Word in Sch. 1 para. 6(1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 34(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/34/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401281]: Sch. 1 para. 6(1)(a) substituted (9.9.1998 for the purpose only of making regulations or orders and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(8)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/8); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16401291]: Words in Sch. 1 para. 6(2) substituted (9.9.1998 for the purpose only of making regulations or orders and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(9)(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/9/a); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16401301]: Words in Sch. 1 para. 6(2)(b) ceased to have effect (9.9.1998 for the purpose only of making regulations or orders and 6.4.1999 otherwise) and repealed (6.4.1999) by virtue of [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1/2), [Sch. 6 para. 58(9)(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/9/b), [Sch. 7](https://www.legislation.gov.uk/nisi/1998/1506/schedule/7); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)(d)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b/d), [Sch. Pts. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II), [III](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/III)
[^c16401311]: Sch. 1 para. 6(3)(a) applied (19.4.1993) by [S.R. 1979/186](https://www.legislation.gov.uk/nisr/1979/186), [regs. 28A(1)](https://www.legislation.gov.uk/nisr/1979/186/regulation/28A/1), [28B(1)](https://www.legislation.gov.uk/nisr/1979/186/regulation/28B/1) (as inserted (19.4.1993) by [S.R. 1993/130](https://www.legislation.gov.uk/nisr/1993/130), [reg. 2](https://www.legislation.gov.uk/nisr/1993/130/regulation/2))
[^c16401321]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c16401331]: Sch. 1 para. 6(4) substituted (26.3.1999 for specified purposes and 6.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/7) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(d)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/d), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [3](https://www.legislation.gov.uk/nisr/1999/149/schedule/3) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401341]: Sch. 1 para. 6(4A) inserted (9.9.1998 for the purpose only of making regulations or orders and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(11)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/11); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16401351]: Words in Sch. 1 para. 6(4A) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 3](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401361]: Words in Sch. 1 para. 6(5) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 20(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/20/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401381]: Words in Sch. 1 para. 6(5) substituted (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 84(1)](https://www.legislation.gov.uk/ukpga/1999/30/section/84/1), [Sch. 12 para. 86(6)(a)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/86/6/a); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(b)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/b)
[^c16401391]: Words in Sch. 1 para. 6(6) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 20(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/20/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401401]: Words in Sch. 1 para. 6(6) inserted (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 84(1)](https://www.legislation.gov.uk/ukpga/1999/30/section/84/1), [Sch. 12 para. 86(6)(b)](https://www.legislation.gov.uk/ukpga/1999/30/schedule/12/paragraph/86/6/b); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(b)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/b)
[^c16401411]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16401421]: Words in Sch. 1 para. 6(7) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 20(c)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/20/c) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401441]: Sch. 1 para. 6(8) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 34(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/34/2), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401841]: Words in Sch. 1 para. 7(1) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 21(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/21/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401871]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16401881]: Words in Sch. 1 para. 7(2) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 21(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/21/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401891]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16401901]: Words in Sch. 1 para. 7(2)(b) substituted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 80(2)](https://www.legislation.gov.uk/ukpga/2000/19/section/80/2)
[^c16401911]: Words in Sch. 1 para. 7(3) substituted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 53(1)(a)](https://www.legislation.gov.uk/nisi/1998/1506/article/53/1/a); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(d)](https://www.legislation.gov.uk/nisr/1999/102/article/2/d), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/III)
[^c16401921]: Words in Sch. 1 para. 7(3) substituted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 53(1)(b)](https://www.legislation.gov.uk/nisi/1998/1506/article/53/1/b); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(d)](https://www.legislation.gov.uk/nisr/1999/102/article/2/d), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/III)
[^c16401931]: Words in Sch. 1 para. 7(6) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 35(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/35/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401941]: Sch. 1 para. 7(7) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 3 para. 35(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/35/3), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401951]: Words in Sch. 1 para. 7(8) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 35(4)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/35/4) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16401961]: Words in Sch. 1 para. 7(11)(a) substituted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(12)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/12); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(d)](https://www.legislation.gov.uk/nisr/1998/312/article/2/d), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/III)
[^c16401971]: Sch. 1 para. 7(12) substituted (26.3.1999 for specified purposes and 6.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 17](https://www.legislation.gov.uk/uksi/1999/671/article/17), [Sch. 6 para. 8](https://www.legislation.gov.uk/uksi/1999/671/schedule/6/paragraph/8) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(d)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/d), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [3](https://www.legislation.gov.uk/nisr/1999/149/schedule/3) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402041]: [Sch. 1 para. 7A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A) inserted (10.3.1999 for specified purposes and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 53(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/53/2); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/102/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/II)
[^c16402051]: Word in [Sch. 1 para. 7A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A/2) inserted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 4(2)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/4/2/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402061]: Words in [Sch. 1 para. 7A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A/2) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 36](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/36) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402071]: Words in [Sch. 1 para. 7A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A/2) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 4(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/4/2/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402081]: Words in [Sch. 1 para. 7A(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A/3/b) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 4(3)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/4/3/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402091]: Words in [Sch. 1 para. 7A(3)(e)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7A/3/e) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 4(3)(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/4/3/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402481]: Words in Sch. 1 para. 7B(1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 37](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/37) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402491]: Words in Sch. 1 para. 7B(1) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 5(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402501]: Words in Sch. 1 para. 7B(2) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 5(4)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/4/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402531]: Sch. 1 para. 7B(2)(e) substituted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 80(3)](https://www.legislation.gov.uk/ukpga/2000/19/section/80/3)
[^c16402541]: Sch. 1 para. 7B(4)(6) repealed (26.3.1999 for specified purposes only and wholly repealed 1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2/3), [Sch. 8 para. 5(5)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/5), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402551]: Words in Sch. 1 para. 7B(5)(b) repealed (26.3.1999 for specified purposes only and wholly repealed 1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2/3), [Sch. 8 para. 5(6)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/6/a), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402561]: Words in Sch. 1 para. 7B(5)(b) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 5(6)(a)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/6/a) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402571]: Words in Sch. 1 para. 7B(5)(e) substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 5(6)(b)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/6/b) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402581]: Sch. 1 para. 7B(5A) inserted (28.7.2000) by [Child Support, Pensions and Social Security Act 2000 (c. 19)](https://www.legislation.gov.uk/ukpga/2000/19), [s. 80(4)](https://www.legislation.gov.uk/ukpga/2000/19/section/80/4)
[^c16402591]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16402641]: [Sch. 1 para. 7BA](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7BA) inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 80(5)](https://www.legislation.gov.uk/ukpga/2000/19/section/80/5)
[^c16402131]: [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1) para. 7B and cross-heading inserted (10.3.1999 for specified purposes and 6.4.1999 otherwise) by [The Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))](https://www.legislation.gov.uk/nisi/1998/1506), [art. 54](https://www.legislation.gov.uk/nisi/1998/1506/article/54); [S.R. 1999/102](https://www.legislation.gov.uk/nisr/1999/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/1999/102/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1999/102/schedule/part/II)
[^c16402141]: [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1): words in cross-heading preceding para. 7B substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2), [Sch. 8 para. 5(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/5/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(b)(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/b/c), [Schs. 1](https://www.legislation.gov.uk/nisr/1999/149/schedule/1), [2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402681]: [Sch. 1 para. 7C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7C) repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(2)(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/2/3), [Sch. 8 para. 6](https://www.legislation.gov.uk/uksi/1999/671/schedule/8/paragraph/6), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16402661]: [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1): cross-heading and para. 7C inserted (*prosp.*) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [55](https://www.legislation.gov.uk/nisi/1998/1506/article/55) (which inserting article was repealed (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 24(3)](https://www.legislation.gov.uk/uksi/1999/671/article/24/3), [Sch. 9 Pt. I](https://www.legislation.gov.uk/uksi/1999/671/schedule/9/part/I) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3)))
[^c16403631]: Words in [Sch. 1 para. 8(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 38(2)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/38/2) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16403641]: Words in [Sch. 1 para. 8(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/b) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(14)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/14); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16403651]: [Sch. 1 para. 8(1)(ca)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/ca) inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 81(4)](https://www.legislation.gov.uk/ukpga/2000/19/section/81/4)
[^c16403661]: Words in [Sch. 1 para. 8(1)(g)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/g) substituted (6.4.1997) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [art. 147](https://www.legislation.gov.uk/nisi/1995/3213/article/147), [Sch. 3 para. 11](https://www.legislation.gov.uk/nisi/1995/3213/schedule/3/paragraph/11); [S.R. 1997/192](https://www.legislation.gov.uk/nisr/1997/192), [art. 2](https://www.legislation.gov.uk/nisr/1997/192/article/2) (with transitional adaptations, modification and savings in [arts. 3-13](https://www.legislation.gov.uk/nisr/1997/192/article/3))
[^c16403671]: [Sch. 1 para. 8(1)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/i) repealed (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 85](https://www.legislation.gov.uk/ukpga/2000/19/section/85), [Sch. 9 Pt. VIII(2)](https://www.legislation.gov.uk/ukpga/2000/19/schedule/9/part/VIII/2), Note 1
[^c16403681]: [Sch. 1 para. 8(1)(ia)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/ia) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by virtue of [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(14)(15)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/14/15); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16403691]: Words in [Sch. 1 para. 8(1)(ia)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/ia) inserted (28.7.2000) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [s. 78(5)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/5)
[^c16403701]: Words in [Sch. 1 para. 8(1)(l)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/l/i) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by virtue of [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(16)(a)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/16/a); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16403711]: Words in [Sch. 1 para. 8(1)(l)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/l/ii) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by virtue of [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(16)(b)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/16/b); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16403721]: [Sch. 1 para. 8(1)(l)(iia)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/l/iia) inserted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by virtue of [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(16)(c)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/16/c); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16403731]: Words in [Sch. 1 para. 8(1)(l)(iii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/l/iii) substituted (9.9.1998 for the purpose only of making regulations or orders and for all other purposes on 6.4.1999) by virtue of [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(16)(d)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/16/d); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16403741]: [Sch. 1 para. 8(1)(p)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/p) repealed (1.7.1997) by [S.I. 1997/1182 (N.I. 11)](https://www.legislation.gov.uk/nisi/1997/1182), [art. 19(2)](https://www.legislation.gov.uk/nisi/1997/1182/article/19/2), [Sch. 2](https://www.legislation.gov.uk/nisi/1997/1182/schedule/2); [S.R. 1997/316](https://www.legislation.gov.uk/nisr/1997/316), [art. 2](https://www.legislation.gov.uk/nisr/1997/316/article/2), [Sch.](https://www.legislation.gov.uk/nisr/1997/316/schedule)
[^c16403751]: [Sch. 1 para. 8(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1A) inserted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 38(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/38/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16403761]: Words in [Sch. 1 para. 8(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1A) inserted (11.11.1999) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [ss. 81](https://www.legislation.gov.uk/ukpga/1999/30/section/81), [89(4)(d)](https://www.legislation.gov.uk/ukpga/1999/30/section/89/4/d), [Sch. 11 para. 12](https://www.legislation.gov.uk/ukpga/1999/30/schedule/11/paragraph/12)
[^c16403771]: [Sch. 1 para. 8(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/2/3) repealed (6.4.2000) by [1999 c. 30](https://www.legislation.gov.uk/ukpga/1999/30), [s. 88](https://www.legislation.gov.uk/ukpga/1999/30/section/88), [Sch. 13 Pt. VII](https://www.legislation.gov.uk/ukpga/1999/30/schedule/13/part/VII); [S.I. 1999/3420](https://www.legislation.gov.uk/uksi/1999/3420), [art. 4(e)](https://www.legislation.gov.uk/uksi/1999/3420/article/4/e)
[^c16403791]: Words in [Sch. 1 para. 9](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/9) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 39](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/39) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16403851]: Words in [Sch. 1 para. 10(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/10/1) substituted (1.4.1999) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [art. 4](https://www.legislation.gov.uk/uksi/1999/671/article/4), [Sch. 3 para. 40](https://www.legislation.gov.uk/uksi/1999/671/schedule/3/paragraph/40) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c16403861]: Words in [Sch. 1 para. 10(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/10/2) substituted (1.1.1994) by [Friendly Societies Act 1992 (c. 40)](https://www.legislation.gov.uk/ukpga/1992/40), [s. 120(1)](https://www.legislation.gov.uk/ukpga/1992/40/section/120/1), [Sch. 21 Pt. I para. 19(1)(a)(b)](https://www.legislation.gov.uk/ukpga/1992/40/schedule/21/part/I/paragraph/19/1/a/b); [S.I. 1993/3226](https://www.legislation.gov.uk/uksi/1993/3226), [art. 2(1)](https://www.legislation.gov.uk/uksi/1993/3226/article/2/1), [Sch. 2](https://www.legislation.gov.uk/uksi/1993/3226/schedule/2)
[^c16403881]: [Sch. 1 para. 10(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/10/3) substituted (1.1.1994) by [Friendly Societies Act 1992 (c. 40)](https://www.legislation.gov.uk/ukpga/1992/40), [s. 120(1)](https://www.legislation.gov.uk/ukpga/1992/40/section/120/1), [Sch. 21 Pt. I para. 19(2)](https://www.legislation.gov.uk/ukpga/1992/40/schedule/21/part/I/paragraph/19/2); [S.I. 1993/3226](https://www.legislation.gov.uk/uksi/1993/3226), [art. 2(1)](https://www.legislation.gov.uk/uksi/1993/3226/article/2/1), [Sch. 2](https://www.legislation.gov.uk/uksi/1993/3226/schedule/2)
[^c16399521]: Words in heading to Sch. 1 inserted (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 58(1)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/58/1); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(d)](https://www.legislation.gov.uk/nisr/1998/312/article/2/d), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/III)
[^c16403911]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c16403921]: [Sch. 2 para. 1(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/1/b) repealed (with effect as mentioned in s. 579(1) of the repealing Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [ss. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 2 para. 76(1)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/76/1), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c16403961]: [Sch. 2 para. 3(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1/b) repealed (8.9.1998) by [1998 c. 14](https://www.legislation.gov.uk/ukpga/1998/14), [ss. 59(3)](https://www.legislation.gov.uk/ukpga/1998/14/section/59/3), [86(2)](https://www.legislation.gov.uk/ukpga/1998/14/section/86/2), [Sch. 8](https://www.legislation.gov.uk/ukpga/1998/14/schedule/8); [S.I. 1998/2209](https://www.legislation.gov.uk/uksi/1998/2209), [art. 2(a)](https://www.legislation.gov.uk/uksi/1998/2209/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/uksi/1998/2209/schedule/part/I) (subject to saving in [art. 3](https://www.legislation.gov.uk/uksi/1998/2209/article/3))
[^c16403971]: Words in [Sch. 2 para. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2) repealed (29.4.1996 with effect in relation to the year 1996-97 and subsequent years of assessment) by [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8), [ss. 147(2)(b)(3)](https://www.legislation.gov.uk/ukpga/1996/8/section/147/2/b/3), [205](https://www.legislation.gov.uk/ukpga/1996/8/section/205), [Sch. 41 Pt. V(15)](https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V/15) Note
[^c16403981]: Words in [Sch. 2 para. 4(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/4/2) substituted (8.9.1998) by [1998 c. 14](https://www.legislation.gov.uk/ukpga/1998/14), [s. 59(4)](https://www.legislation.gov.uk/ukpga/1998/14/section/59/4); [S.I. 1998/2209](https://www.legislation.gov.uk/uksi/1998/2209), [art. 2(a)](https://www.legislation.gov.uk/uksi/1998/2209/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/uksi/1998/2209/schedule/part/I) (subject to saving in [art. 3](https://www.legislation.gov.uk/uksi/1998/2209/article/3))
[^c16404071]: Words in [Sch. 2 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/6/1) substituted (8.9.1998) by [1998 c. 14](https://www.legislation.gov.uk/ukpga/1998/14), [s. 59(5)(a)](https://www.legislation.gov.uk/ukpga/1998/14/section/59/5/a); [S.I. 1998/2209](https://www.legislation.gov.uk/uksi/1998/2209), [art. 2(a)](https://www.legislation.gov.uk/uksi/1998/2209/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/uksi/1998/2209/schedule/part/I) (subject to saving in [art. 3](https://www.legislation.gov.uk/uksi/1998/2209/article/3))
[^c16404081]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16404091]: Words in [Sch. 2 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/6/1) substituted (8.9.1998) by [1998 c. 14](https://www.legislation.gov.uk/ukpga/1998/14), [s. 59(5)(b)](https://www.legislation.gov.uk/ukpga/1998/14/section/59/5/b); [S.I. 1998/2209](https://www.legislation.gov.uk/uksi/1998/2209), [art. 2(a)](https://www.legislation.gov.uk/uksi/1998/2209/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/uksi/1998/2209/schedule/part/I) (subject to saving in [art. 3](https://www.legislation.gov.uk/uksi/1998/2209/article/3))
[^c16404101]: [Sch. 2 para. 6(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/6/2) repealed and superseded (1.4.1999) by [1999 c. 2](https://www.legislation.gov.uk/ukpga/1999/2), [ss. 3(1)(6)](https://www.legislation.gov.uk/ukpga/1999/2/section/3/1/6), [26(3)](https://www.legislation.gov.uk/ukpga/1999/2/section/26/3), [Sch. 10 Pt. I](https://www.legislation.gov.uk/ukpga/1999/2/schedule/10/part/I); [S.I. 1999/527](https://www.legislation.gov.uk/uksi/1999/527), [art. 2(b)](https://www.legislation.gov.uk/uksi/1999/527/article/2/b), [Sch. 2](https://www.legislation.gov.uk/uksi/1999/527/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/uksi/1999/527/article/3))
[^c16404111]: Words in [Sch. 2 para. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/8) substituted (4.3.1999 for specified purposes and 1.4.1999 otherwise) by [1999 c. 2](https://www.legislation.gov.uk/ukpga/1999/2), [s. 18](https://www.legislation.gov.uk/ukpga/1999/2/section/18), [Sch. 7 para. 17](https://www.legislation.gov.uk/ukpga/1999/2/schedule/7/paragraph/17); [S.I. 1999/527](https://www.legislation.gov.uk/uksi/1999/527), [art. 2(a)(b)](https://www.legislation.gov.uk/uksi/1999/527/article/2/a/b), [Schs. 1](https://www.legislation.gov.uk/uksi/1999/527/schedule/1), [2](https://www.legislation.gov.uk/uksi/1999/527/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/uksi/1999/527/article/3))
[^c16404121]: [Sch. 3 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/1) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c16404181]: [Sch. 3 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2) modified (13.4.1995) by [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [reg. 14(1)](https://www.legislation.gov.uk/nisr/1995/35/regulation/14/1)
[^c16404191]: Words in [Sch. 3 para. 2(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/1) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 3(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/3/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16404201]: [Sch. 3 para. 2(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/2/a) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 59(2)](https://www.legislation.gov.uk/nisi/1999/3147/article/59/2); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(a)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/a/4/5)
[^c19104081]: Words in [Sch. 3 para. 2(4)(a)(i)(5)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/4/a/i/5/a/i) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 33(2)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/33/2)
[^c16404211]: Words in [Sch. 3 para. 2(6)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/6/b) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 38(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/38/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16404221]: [Sch. 3 para. 2(7)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/7) added (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 5(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/5/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16404231]: Words in [Sch. 3 para. 2(7)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/7) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 59(3)](https://www.legislation.gov.uk/nisi/1999/3147/article/59/3); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(a)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/a/4/5)
[^c16404241]: [Sch. 3 para. 2(8)(9)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/8/9) added (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 59(4)](https://www.legislation.gov.uk/nisi/1999/3147/article/59/4); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(a)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/a/4/5)
[^c16404131]: Cross-heading substituted (13.4.1995) by virtue of [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 3(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/3/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16404261]: [Sch. 3 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/3) repealed (2.4.2000 for specified purposes and otherwise*prosp.*) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. V](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/V); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(1)(c)(i)](https://www.legislation.gov.uk/nisr/1999/494/article/2/1/c/i)
[^c16404271]: Words in [Sch. 3 para. 3(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/3/1/a) substituted (with effect in any case where the expected week of confinement begins on or after 16.10.1994) by [S.R. 1994/176](https://www.legislation.gov.uk/nisr/1994/176), [regs. 1(2)](https://www.legislation.gov.uk/nisr/1994/176/regulation/1/2), [2(4)](https://www.legislation.gov.uk/nisr/1994/176/regulation/2/4)
[^c19104161]: Words in [Sch. 3 para. 5(2)(b)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/2/b/i) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 33(4)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/33/4)
[^c16404421]: Words in [Sch. 3 para. 5(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/3/a) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [126](https://www.legislation.gov.uk/nisi/1995/3213/article/126)
[^c19104181]: Words in [Sch. 3 para. 5(4)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/4/a/i) substituted (with effect for 2003-04 and subsequent tax years) by [National Insurance Contributions Act 2002 (c. 19)](https://www.legislation.gov.uk/ukpga/2002/19), [ss. 6](https://www.legislation.gov.uk/ukpga/2002/19/section/6), [8(2)](https://www.legislation.gov.uk/ukpga/2002/19/section/8/2), [Sch. 1 para. 33(5)](https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/33/5)
[^c16404431]: Words in [Sch. 3 para. 5(6)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/6) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 38(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/38/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16404441]: Words in [Sch. 3 para. 5(7)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/7/a) repealed (16.12.1995 with effect in relation to any person attaining pensionable age on or after 6.4.2010) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [168](https://www.legislation.gov.uk/nisi/1995/3213/article/168), [Sch. 2 Pt. II para. 4](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/II/paragraph/4), [Sch. 5 Pt. II](https://www.legislation.gov.uk/nisi/1995/3213/schedule/5/part/II)
[^c16404451]: [Sch. 3 para. 5(7A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/7A) inserted (8.1.2001) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 36](https://www.legislation.gov.uk/nia/2000/4/section/36); [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 2(d)](https://www.legislation.gov.uk/nisr/2000/374/article/2/d)
[^c16404461]: Words in [Sch. 3 para. 5(8)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/8) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [131(5)](https://www.legislation.gov.uk/nisi/1995/3213/article/131/5)
[^c16404301]: [Sch. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3): words in cross-heading preceding para. 5 inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 12(3)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/12/3); [S.R. 2000/133](https://www.legislation.gov.uk/nisr/2000/133), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2000/133/article/2/3/a), [Sch. Pt. I](https://www.legislation.gov.uk/nisr/2000/133/schedule/part/I)
[^c16404491]: Words in [Sch. 3 para. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/8) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 38(4)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/38/4) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16405501]: Sch. 4A inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 30(3)](https://www.legislation.gov.uk/nia/2000/4/section/30/3), [Sch. 4](https://www.legislation.gov.uk/nia/2000/4/schedule/4); [S.R. 2000/358](https://www.legislation.gov.uk/nisr/2000/358), [art. 2(e)](https://www.legislation.gov.uk/nisr/2000/358/article/2/e), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/2000/358/schedule/part/IV) (as amended by [S.R. 2000/374](https://www.legislation.gov.uk/nisr/2000/374), [art. 3](https://www.legislation.gov.uk/nisr/2000/374/article/3)); [S.R. 2001/34](https://www.legislation.gov.uk/nisr/2001/34), [art. 2(a)](https://www.legislation.gov.uk/nisr/2001/34/article/2/a)
[^c16405551]: Words in Sch. 5 para. 2(6) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 36(a)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/36/a); [S.R. 1995/17](https://www.legislation.gov.uk/nisr/1995/17), [art. 2](https://www.legislation.gov.uk/nisr/1995/17/article/2)
[^c16405661]: Sch. 5 paras. 4-7 modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16405681]: Sch. 5 para. 4(1) modified (16.12.1995) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1](https://www.legislation.gov.uk/nisi/1995/3213/article/1), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 para. 18(14)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/paragraph/18/14)
[^c16405691]: Words in Sch. 5 para. 4(3) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(a)(2)(c)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/a/2/c)
[^c16405731]: Sch. 5 paras. 4-7 modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16405721]: Sch. 5, paras. 5, 5A, 6 substituted (16.12.1995) for Sch. 5 paras. 5 and 6 by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1](https://www.legislation.gov.uk/nisi/1995/3213/article/1), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 para. 18(15)(16)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/paragraph/18/15/16)
[^c16405741]: Sch. 5 para. 1 modified (13.12.1995) by [S.I. 1995/3213](https://www.legislation.gov.uk/uksi/1995/3213), [art. 123](https://www.legislation.gov.uk/uksi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(16)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/part/III/paragraph/18/16)
[^c16405761]: Sch. 5 paras. 4-7 modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16405751]: Sch. 5 paras. 5, 5A, 6 substituted (16.12.1995) for Sch. 5 paras. 5 and 6 by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1](https://www.legislation.gov.uk/nisi/1995/3213/article/1), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 para. 18(15)(16)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/paragraph/18/15/16)
[^c16405771]: Words in Sch. 5 para. 5A(2)(3) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(2)(c)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/2/c)
[^c16405871]: Sch. 5 paras. 4-7 modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16405861]: Sch. 5 paras. 5, 5A, 6 substituted (16.12.1995) for Sch. 5 paras. 5 and 6 by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1](https://www.legislation.gov.uk/nisi/1995/3213/article/1), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III paras. 18(15)(16)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/15/16)
[^c16405881]: Words in Sch. 5 para. 6(3)(4) substituted (*retrospectively*) by virtue of [2000 c. 4 (N.I.)](https://www.legislation.gov.uk/nia/2000/4), [s. 35(1)(2)(c)](https://www.legislation.gov.uk/nia/2000/4/section/35/1/2/c)
[^c16405941]: Sch. 5 paras. 4-7 modified (6.10.2002) by [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441), [art. 2](https://www.legislation.gov.uk/nisr/2001/441/article/2)
[^c16405961]: Words in Sch. 5 para. 7(1)(a) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 para. 40](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/paragraph/40); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16405991]: Words in Sch. 5 para. 7(2)(b) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [ss. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [186(2)](https://www.legislation.gov.uk/ukpga/1993/49/section/186/2), [Sch. 7 para. 36(d)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/36/d); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16405521]: Sch. 5 modified (temp. from 1.12.1999 until 5.10.2002) by [The Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(4)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/4/b), [49(7)(b)](https://www.legislation.gov.uk/nisi/1999/3147/article/49/7/b) (the temp. modification lapsing on the coming into operation of [S.R. 2001/441](https://www.legislation.gov.uk/nisr/2001/441))
[^c16406031]: Words in [Sch. 6 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/1) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5) (subject to saving in art. 4 of that S.R.)
[^c16406061]: [Sch. 6 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/4) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5) (subject to saving in art. 4 of that S.R.)
[^c16406071]: [Sch. 6 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/5) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5) (subject to saving in art. 4 of that S.R.)
[^c16406181]: [Sch. 7 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 42(6)(7)](https://www.legislation.gov.uk/ukpga/1993/49/section/42/6/7); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16406191]: [Sch. 7 para. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/2) modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [ss. 44(2)](https://www.legislation.gov.uk/ukpga/1993/49/section/44/2); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16406201]: Words in [Sch. 7 para. 3(2)(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/2/3) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 para. 41(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/paragraph/41/2), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2](https://www.legislation.gov.uk/nisr/1994/450/article/2)
[^c16406221]: Words in [Sch. 7 para. 3(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/3) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 37(a)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/37/a); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16406231]: Words in [Sch. 7 para. 3(10)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/10) substituted (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/1), [Sch. 2 para. 19(2)](https://www.legislation.gov.uk/nisi/1995/2705/schedule/2/paragraph/19/2); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16406241]: Words in [Sch. 7 para. 3(11)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/11) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para. 37(b)](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/37/b); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^c16406501]: [Sch. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7), [para. 11(1)](https://www.legislation.gov.uk/ukpga/1992/7/paragraph/11/1) modified (10.10.1994) by [S.R. 1986/179](https://www.legislation.gov.uk/nisr/1986/179), [reg. 12A](https://www.legislation.gov.uk/nisr/1986/179/regulation/12A) (as inserted by [S.R. 1994/347](https://www.legislation.gov.uk/nisr/1994/347), [art. 3](https://www.legislation.gov.uk/nisr/1994/347/article/3))
[^c16406511]: [S.I. 1990/1511 (N.I. 15)](https://www.legislation.gov.uk/nisi/1990/1511).
[^c16406521]: [Sch. 7 para. 11(12A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/11/12A) inserted (*temp.*) (1.7.1992) by [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 6](https://www.legislation.gov.uk/ukpga/1992/9/section/6), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 4 paras. 1](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/paragraph/1),9.
[^c16406531]: [Sch. 7 para. 12(7)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/12/7) inserted (*temp.*) (1.7.1992) by [Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)](https://www.legislation.gov.uk/ukpga/1992/9), [ss. 6](https://www.legislation.gov.uk/ukpga/1992/9/section/6), [7(2)](https://www.legislation.gov.uk/ukpga/1992/9/section/7/2), [Sch. 4 paras. 1](https://www.legislation.gov.uk/ukpga/1992/9/schedule/4/paragraph/1),10
[^c16406581]: Sch. 7 para. 13(10) substituted (7.10.1996) by [S.I. 1995/2705](https://www.legislation.gov.uk/uksi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/uksi/1995/2705/article/40/1), [Sch. 2 para. 19(2)](https://www.legislation.gov.uk/uksi/1995/2705/schedule/2/paragraph/19/2); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c16407091]: Words in [Sch. 9 para. 1(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/b) substituted (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(1)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/1), [Sch. 5 para. 40(a)(i)](https://www.legislation.gov.uk/nisi/1998/1504/schedule/5/paragraph/40/a/i); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/25/article/2/c)
[^c16407101]: Words in [Sch. 9 para. 1(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/b) substituted (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(1)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/1), [Sch. 5 para. 40(a)(ii)](https://www.legislation.gov.uk/nisi/1998/1504/schedule/5/paragraph/40/a/ii); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/25/article/2/c)
[^c16407111]: Words in [Sch. 9 para. 1(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/c) substituted (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(1)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/1), [Sch. 5 para. 40(b)](https://www.legislation.gov.uk/nisi/1998/1504/schedule/5/paragraph/40/b); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/25/article/2/c)
[^c16407121]: Words in [Sch. 9 para. 1(1)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/d) substituted (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(1)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/1), [Sch. 5 para. 40(c)](https://www.legislation.gov.uk/nisi/1998/1504/schedule/5/paragraph/40/c); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/25/article/2/c)
[^c16407131]: [Sch. 9 para. 1(1)(e)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1/e) repealed (31.1.1999) by [S.I. 1998/1504 (N.I. 9)](https://www.legislation.gov.uk/nisi/1998/1504), [art. 65(2)](https://www.legislation.gov.uk/nisi/1998/1504/article/65/2), [Sch. 6](https://www.legislation.gov.uk/nisi/1998/1504/schedule/6); [S.R. 1999/25](https://www.legislation.gov.uk/nisr/1999/25), [art. 2(d)](https://www.legislation.gov.uk/nisr/1999/25/article/2/d)
[^c16407141]: [Sch. 9 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/5) repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5) (subject to saving in art. 4 of that S.R.)
[^c16407151]: [Sch. 11 para. 1A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/1A) inserted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 23](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/23) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c19101551]: [Sch. 11 para. 2(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/b) omitted (1.10.2002) by virtue of Fixed-term [Employees (Prevention of Less Favourable Treatment) Regulations (Northern Ireland) 2002 (S.R. 2002/298)](https://www.legislation.gov.uk/nisr/2002/298), [reg. 11](https://www.legislation.gov.uk/nisr/2002/298/regulation/11), [Sch. 2 para. 1(a)](https://www.legislation.gov.uk/nisr/2002/298/schedule/2/paragraph/1/a) (with [Sch. 2 para. 4](https://www.legislation.gov.uk/nisr/2002/298/schedule/2/paragraph/4))
[^c16407271]: [Sch. 11 para. 2(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/d) substituted for Sch. 2 para. 2(d)(e) (13.4.1995) by [S.I. 1994/1898](https://www.legislation.gov.uk/uksi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/uksi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 42(2)](https://www.legislation.gov.uk/uksi/1994/1898/schedule/1/part/I/paragraph/42/2) (with [art. 15(1)](https://www.legislation.gov.uk/uksi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16407281]: [Sch. 11 para. 2(d)(iii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/d/iii) and preceding word repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2(3)(g)(4)(5)](https://www.legislation.gov.uk/nisr/2000/332/article/2/3/g/4/5) (subject to [art. 4](https://www.legislation.gov.uk/nisr/2000/332/article/4))
[^c16407291]: Words in [Sch. 11 para. 6(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/6/2/d) repealed (6.4.1999) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/2), [Sch. 7](https://www.legislation.gov.uk/nisi/1998/1506/schedule/7); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. III](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/III)
[^c16407311]: Words in [Sch. 11 para. 2(g)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/g) repealed (7.10.1996) by [S.I. 1995/2705 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2705), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2705/article/40/2), [Sch. 3](https://www.legislation.gov.uk/nisi/1995/2705/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c19101581]: [Sch. 11 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/4) omitted (1.10.2002) by virtue of Fixed-term [Employees (Prevention of Less Favourable Treatment) Regulations (Northern Ireland) 2002 (S.R. 2002/298)](https://www.legislation.gov.uk/nisr/2002/298), [reg. 11](https://www.legislation.gov.uk/nisr/2002/298/regulation/11), [Sch. 2 para. 1(b)](https://www.legislation.gov.uk/nisr/2002/298/schedule/2/paragraph/1/b) (with [Sch. 2 para. 4](https://www.legislation.gov.uk/nisr/2002/298/schedule/2/paragraph/4))
[^c16407321]: [Sch. 11 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/5) repealed (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 42(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/42/3), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16407341]: Words in [Sch. 12](https://www.legislation.gov.uk/ukpga/1992/7/schedule/12), [para. 1](https://www.legislation.gov.uk/ukpga/1992/7/paragraph/1) repealed (7.10.1996) by [S.I.1995/2751 (N.I. 15)](https://www.legislation.gov.uk/nisi/1995/2751), [art. 40(2)](https://www.legislation.gov.uk/nisi/1995/2751/article/40/2), [Sch.3](https://www.legislation.gov.uk/nisi/1995/2751/schedule/3); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art.2](https://www.legislation.gov.uk/nisr/1996/401/article/2)
[^c16407351]: Words in [Sch. 12 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/12/paragraph/1) inserted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 43(2)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/2) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16407371]: [Sch. 12 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/12/paragraph/3) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 43(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16407381]: [Sch. 12 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/12/paragraph/4) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 43(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16407361]: Cross-heading substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 43(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16407401]: [Sch. 12 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/12/paragraph/5) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 43(4)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/4) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16407391]: Cross-heading substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 43(4)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/43/4) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16407421]: [Sch. 13 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/13/paragraph/1) substituted (7.10.1996) by [S.I. 1995/2705](https://www.legislation.gov.uk/uksi/1995/2705), [art. 40(1)](https://www.legislation.gov.uk/uksi/1995/2705/article/40/1), [Sch. 2 para. 20](https://www.legislation.gov.uk/uksi/1995/2705/schedule/2/paragraph/20); [S.R. 1996/401](https://www.legislation.gov.uk/nisr/1996/401), [art. 2(b)](https://www.legislation.gov.uk/nisr/1996/401/article/2/b)
[^c16407441]: [Sch. 13 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/13/paragraph/2) substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 44(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/44/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16407431]: Cross-heading and para. 2 in Sch. 13 substituted (13.4.1995) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1), [Sch. 1 Pt. I para. 44(3)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/44/3) (with [art. 15(1)](https://www.legislation.gov.uk/nisi/1994/1898/article/15/1)); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^c16387011]: [Ss. 49](https://www.legislation.gov.uk/ukpga/1992/7/section/49), [50](https://www.legislation.gov.uk/ukpga/1992/7/section/50) replaced by ss. 48A-48C by virtue of [S.I. 1995/3213](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 Pt. II para. 3(1)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/part/II/paragraph/3/1)
[^c16387021]: [Ss. 49](https://www.legislation.gov.uk/ukpga/1992/7/section/49), [50](https://www.legislation.gov.uk/ukpga/1992/7/section/50) replaced by ss. 48A-48C by virtue of [S.I. 1995/3213](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 Pt. II para. 3(1)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/part/II/paragraph/3/1)
[^c16387031]: Words in [s. 50(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/50/2) substituted (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 184](https://www.legislation.gov.uk/ukpga/1993/49/section/184), [Sch. 7 para.34](https://www.legislation.gov.uk/ukpga/1993/49/schedule/7/paragraph/34); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2)
[^key-0009074f8deb7cde36ab2e441a3791c0]: Words in [Sch. 2 para. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(b)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/b/i), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-0016d70b7bdb0c0f6220abb919838844]: Act modified (coming into force in accordance with art. 1 of the amending Rule) by [The Social Security (Ireland) Order (Northern Ireland) 2019 (S.R. 2019/77)](https://www.legislation.gov.uk/nisr/2019/77), [art. 2](https://www.legislation.gov.uk/nisr/2019/77/article/2); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)
[^key-0017182c843c07e326583cccfb7d2bc5]: Words in [s. 35(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3/c) substituted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 2(b)](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/2/b); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-001f964b89ecd1c3627d7ca3b6d5135c]: [S. 36A](https://www.legislation.gov.uk/ukpga/1992/7/section/36A) repealed (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 9](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/9); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-0028382b2726e4585096266c7c5c564f]: Words in [s. 167ZA(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZA/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(8)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/8/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-00402d2b8d72a37044564e1b9cbb944a]: Words in [s. 77(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/9) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(12)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/12/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-004e2bfcc1778aecd01760069eb9900b]: Words in [s. 22(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/5) inserted (1.7.2008 for specified purposes, 27.10.2008 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(3)(b)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/3/b); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/c), [Sch. Pt. 1](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/1)
[^key-009d3d0ca6b14de07e1ce19d6e628378]: Words in [Sch. 1 para. 3(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/3) substituted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2004/3/section/2/2), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(b)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/b)
[^key-017792d9fe41ce9031a5c6cfbc83f8f7]: Words in s. 20(1)(d) repealed (with effect from 14.8.2010) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 36(1)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [ss. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2), [34(2)(a)](https://www.legislation.gov.uk/nia/2010/13/section/34/2/a))
[^key-01b01d6e3c44fbbaee815127ea7305fb]: [S. 11(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/4) substituted (14.12.2022 with effect from 6.4.2022) by [The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329)](https://www.legislation.gov.uk/uksi/2022/1329), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1329/regulation/1), [3(3)](https://www.legislation.gov.uk/uksi/2022/1329/regulation/3/3)
[^key-01cf949261038b5fe929dc60f21785c5]: [Sch. 11 para. 2(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/a) repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(9)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/9), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(10)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/10)[(11)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/11))
[^key-021269c320979a0f75a78f2a47c32ab0]: [S. 35(3A)-(3D)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(2)](https://www.legislation.gov.uk/nia/2015/1/section/6/2), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-0254f7d13df93be29f9a78852ccf27ca]: Words in s. 73(5) repealed (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 49(3)](https://www.legislation.gov.uk/nia/2007/2/section/49/3), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)[(e)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/e)
[^key-02845921f16d637d4c38094b67867cff]: Words in [Sch. 4B para. 3(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/3/b) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(3)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/3/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-02b2ede9b0d38ac1db830de65f9ac878]: [S. 44(7)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/7/c) added (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 10(2)(b)](https://www.legislation.gov.uk/nia/2008/1/section/10/2/b)
[^key-02c460ec95cbc3879c36b8980ea47b3b]: Words in Sch. 5 para. 3C(1)(b) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b/3), [Sch. paras. 6(e)(iii)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/iii/aa)
[^key-03588f606224a4e7ff864758b4011917]: Words in [Sch. 5 para. 4(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1A) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(iii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/iii)
[^key-03a72824bced84c758cc2073ddfd6d9b]: S. 11A(1)(ea) inserted (with effect in relation to relevant defeats incurred after 15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 18 para. 62](https://www.legislation.gov.uk/ukpga/2016/24/schedule/18/paragraph/62) (with [Sch. 18 para. 63](https://www.legislation.gov.uk/ukpga/2016/24/schedule/18/paragraph/63))
[^key-03e7491ff8463de20c8f007236e7756c]: Words in [s. 35B(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/35B/1/c) substituted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 16](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/16), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-04598eef6cfb82ea693690053fa27bf8]: Words in [s. 88](https://www.legislation.gov.uk/ukpga/1992/7/section/88) substituted (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(4)](https://www.legislation.gov.uk/nia/2008/1/section/4/4), [Sch. 1 para. 14](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/14) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-046beeade877f38ad931967ef91691e7]: Words in [s. 109(6)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/6/a) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(f)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/f); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-0483823aa6f973b12c5992a9378f0869]: [Sch. 5 para. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5A) omitted (7.6.2012 for specified purposes) by virtue of [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [ss. 3(5)](https://www.legislation.gov.uk/nia/2012/3/section/3/5), [34(3)](https://www.legislation.gov.uk/nia/2012/3/section/34/3) (with [s. 3(7)](https://www.legislation.gov.uk/nia/2012/3/section/3/7)); [S.R. 2012/233](https://www.legislation.gov.uk/nisr/2012/233), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2012/233/article/2/2/c)
[^key-04c519d54af7256e628abcf9be29d618]: Words in s. 146(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 201(2)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/201/2/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-050ab16a82c08fc0592fb42d7b7d204e]: [S. 22(2B)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2B) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 10(1)(b)](https://www.legislation.gov.uk/nia/2008/1/section/10/1/b)
[^key-052682cf7fef23819c67e4d70f4a7ebe]: Words in [s. 20(1)(f)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/20/1/f/ii) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 67](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/67); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-053a1c7635df39c109024c9dfcbc1a15]: Words in [Sch. 1 para. 3A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3A/2) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(2)(a)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/2/a), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-059540832d978ef491021b4bc1245581]: Words in [Sch. 5 para. 7B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B) heading inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/i)
[^key-05bc4fbf74b7c724de4ebb79502b36fa]: Words in [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/5/b) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(5)(b)(i)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/5/b/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-0665359b8ddc27e23dbf0de6452e2d76]: [S. 129(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/129/4) repealed (7.4.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 30(1)](https://www.legislation.gov.uk/nia/2007/2/section/30/1), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/93](https://www.legislation.gov.uk/nisr/2008/93), [art. 2(b)](https://www.legislation.gov.uk/nisr/2008/93/article/2/b)
[^key-06732822d2ae1448c73f12231baf9389]: Words in [s. 62(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/c) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(a)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/a)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 5(a)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/5/a)
[^key-06fb025354f3f691d95aa986febf1866]: Words in s. 146(2) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 201(2)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/201/2/b), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-0705b38f59ac64f9ed00340432da886c]: Words in [s. 48B(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/6) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 53(5)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/53/5)
[^key-07a07e0497a27ddc84cf7b1423c4affe]: Words in [s. 44A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/1) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 31(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/31/3)
[^key-07bdb03a403cd9b902b1b926b292dfcc]: [S. 11(5A)-(5C)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/5A) inserted (14.12.2022 with effect from 6.4.2022) by [The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329)](https://www.legislation.gov.uk/uksi/2022/1329), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1329/regulation/1), [3(4)](https://www.legislation.gov.uk/uksi/2022/1329/regulation/3/4)
[^key-08066d40d1720d345b253d35f41c44cd]: Words in [Sch. 5 para. 7B(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/5) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/i)
[^key-08506642def22ae6e1b4edce19fcb492]: Words in [Sch. 10 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/crossheading/person-having-child-living-with-him) cross-heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 44(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/44/3)
[^key-096fcd35c79ca175cfc751d4c4c02075]: Words in [s. 167ZX(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZX/2/a) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(2)(b)](https://www.legislation.gov.uk/nia/2016/15/section/25/2/b), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-097f79c8f2960e910eef0b6d6bc98841]: [Sch. 2 para. 3(5)(c)-(e)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/5/c) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588)](https://www.legislation.gov.uk/uksi/2010/588), [arts. 1](https://www.legislation.gov.uk/uksi/2010/588/article/1), [3(3)(a)](https://www.legislation.gov.uk/uksi/2010/588/article/3/3/a)
[^key-09e1f2315b41aed9239fd1ef19239b33]: S. 72(6) repealed (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(5)](https://www.legislation.gov.uk/nia/2007/2/section/48/5), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)[(e)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/e)
[^key-0a0c2b3425f0973531ea1c3e0db3bbdc]: [S. 45(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/1/b) and preceding word inserted (16.7.2015 for specified purposes, 12.10.2015 in so far as not already in force) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(2)(b)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/2/b); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-0a3640d25039cd5c2e9c86bf8c92d9ef]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [25(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/25/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-0ac2b1b61e67e72de1097bf557f079d3]: [S. 55AA](https://www.legislation.gov.uk/ukpga/1992/7/section/55AA) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/5)
[^key-0aef1e1f95595a7cbcdf1bda1aca1445]: Words in [s. 10A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/5) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 198(5)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/198/5) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-0b04519b95010a53778b5006df4aee26]: [Sch. 5 para. 6](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6) omitted (7.6.2012 for specified purposes) by virtue of [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [ss. 3(5)](https://www.legislation.gov.uk/nia/2012/3/section/3/5), [34(3)](https://www.legislation.gov.uk/nia/2012/3/section/34/3) (with [s. 3(7)](https://www.legislation.gov.uk/nia/2012/3/section/3/7)); [S.R. 2012/233](https://www.legislation.gov.uk/nisr/2012/233), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2012/233/article/2/2/c)
[^key-0b78285ef4ac1b7844491ea5ab6c6190]: [S. 36 cross-heading](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/benefits-for-widows-and-widowers) substituted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 7](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/7); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-0b85c926a5969b67bbf6a856e71e6f89]: Words in [s. 39C(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/3) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 77(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/77/3)
[^key-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)
[^key-0c33d3efe3a5a6185663bcc34b83a81e]: Words in [s. 167ZE(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/5) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-0c52f7d742e09c4a8bb5d1cc5b2e7ff2]: [Sch. 5 para. 7C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7C) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 11](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/11)
[^key-0c607695c2276fa256f02efb0b5373a3]: Words in [s. 136(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/1A) repealed (29.6.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 50(b)](https://www.legislation.gov.uk/nia/2007/2/section/50/b), [60(2)(a)](https://www.legislation.gov.uk/nia/2007/2/section/60/2/a), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8)
[^key-0c6248c1ccf83c4e96c9dacd7a1bd67e]: Sch. 4B para. 4 renumbered (6.4.2016) as Sch. 4B para. 4(1) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(a)(i)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/a/i)
[^key-0d076c60bd185393c7925330683afc79]: Words in [s. 133(2)(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/2/g) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-0d7ed3c3342dd8ea34945e829f532bca]: Words in [s. 30DD(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD/6) substituted (6.4.2006) by [The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [5(2)](https://www.legislation.gov.uk/uksi/2006/745/article/5/2)
[^key-0d84afca4025822bd48340a803eb3f1b]: [Ss. 4B](https://www.legislation.gov.uk/ukpga/1992/7/section/4B), [4C](https://www.legislation.gov.uk/ukpga/1992/7/section/4C) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 2(1)](https://www.legislation.gov.uk/ukpga/2006/10/section/2/1), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-0e9443d463d60bceaff1f010a7c49da8]: Words in [s. 10ZB(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZB/2/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 197(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/197/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-0eacfa8c0c16f604111e54b54be6410d]: Words in [s. 141A(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/2/a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 101(2)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/101/2/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-0eb77e642e9ed7cce82347aca011ec7e]: Words in [s. 30B(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/30B/3/a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 69](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/69); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-0eceb07e85301dc37d1cda7191af02ba]: [Sch. 2 para. 9 and cross-heading](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/crossheading/husband-and-wife-198990-and-previous-years-of-assessment) omitted (13.3.2014) by virtue of [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 17(2)(b)](https://www.legislation.gov.uk/ukpga/2014/7/section/17/2/b)
[^key-0f7513d5ad7f9898e42a03a7f98ebf79]: [S. 10ZA(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZA/1A) inserted (6.4.2020 except in relation to sporting testimonials which take place on or after 6.4.2020 but which were announced before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 4(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/4/3), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 3](https://www.legislation.gov.uk/uksi/2020/285/regulation/3)
[^key-0f862307ec1efa8b01ade25f7547bb5b]: Words in [s. 114(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/114/3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 33(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/33/3)
[^key-0faa0ecbb99a6a1042eeeb584137b220]: S. 72(1A) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(2)](https://www.legislation.gov.uk/nia/2007/2/section/48/2), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-0ff51b22b498b9af4efb63926f9ab37c]: Words in [s. 60(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/4)[(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/5) substituted (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 3 para. 45](https://www.legislation.gov.uk/ukpga/2002/21/schedule/3/paragraph/45); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/d/iii)
[^key-10364301662ac1e82b988fbc8e60ee0d]: Words in [s. 167ZJ(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/1) substituted (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(5)(a)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/5/a) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(6)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/6))
[^key-1067ff6e4708e51068866e7e9e9a76f9]: [S. 55A](https://www.legislation.gov.uk/ukpga/1992/7/section/55A): sum modified (27.3.2023) by [The Social Security (2022 Benefits Up-rating) Order (Northern Ireland) 2023 (S.R. 2023/27)](https://www.legislation.gov.uk/nisr/2023/27), [arts. 1](https://www.legislation.gov.uk/nisr/2023/27/article/1), [4(4)](https://www.legislation.gov.uk/nisr/2023/27/article/4/4)
[^key-107453b7c65c5e2147a67fe809049bf5]: [Sch. 1 para. 3B(10)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/10) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(g)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/g), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-109e507cede3bf0f145a6b7e4426e977]: [Sch. 5 paras. 3A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3A), [3B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3B) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 7(1)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/7/1) (with [Sch. 9 para. 7(2)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/7/2))
[^key-10ae8f488b15b3aacf67b291be232fe9]: Words in [s. 167ZB(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZB/6) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(9)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/9/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-10feb5dd00e209897e98cf0060ab81b9]: [S. 40](https://www.legislation.gov.uk/ukpga/1992/7/section/40) excluded (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [22(a)](https://www.legislation.gov.uk/nisr/2010/312/regulation/22/a) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3))
[^key-11008cc68af89f5c552e2385524f9d7e]: Words in [s. 51A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/51A/1) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 83(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/83/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-112532291e28d361b780c28fc0051489]: Words in [s. 10(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/5) substituted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(7)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/7), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-117edced7f4c261f800423695f7eb007]: Words in [s. 146(1)(bb)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/1/bb) inserted (20.6.2016) by [The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228)](https://www.legislation.gov.uk/nisr/2016/228), [regs. 1](https://www.legislation.gov.uk/nisr/2016/228/regulation/1), [5(4)](https://www.legislation.gov.uk/nisr/2016/228/regulation/5/4)
[^key-11b5123ecade03e9ecb83c742dae7510]: Words in [s. 44(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/5A) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 5(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/5/2)
[^key-11e651298f87fdaba63ee3a7683c77eb]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [18(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/18/1)
[^key-11fef8690ce244c028159debd9259d31]: Words in [s. 15(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3A) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/3), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-12052c345c82222f01ccee1cb651ca41]: Words in s. 10(1)(b)(ii) substituted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(2)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/2)
[^key-123f9c0c22a08be1593f9b8412f3f301]: [Ss. 61ZA-61ZC](https://www.legislation.gov.uk/ukpga/1992/7/section/61ZA) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 6](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/6); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-1244d3263a96807c5e5c42812e9b9a9c]: [S. 45AA](https://www.legislation.gov.uk/ukpga/1992/7/section/45AA) inserted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 5(1)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/5/1) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(v)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/v)
[^key-124e4ce40c20d180b37a83b368d3b42e]: Word in [s. 48C(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/3) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 55(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/55/2)
[^key-125d9684d9ba9555fc572573e961ee68]: Words in [s. 167ZD(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZD/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(11)(b)(ii)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/11/b/ii); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-126f41cde034c146e64bf74e7320ee48]: Words in [s. 11(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/2) substituted (14.12.2022 with effect from 6.4.2022) by [The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329)](https://www.legislation.gov.uk/uksi/2022/1329), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1329/regulation/1), [3(2)](https://www.legislation.gov.uk/uksi/2022/1329/regulation/3/2)
[^key-126fda442bb48c9a6d86c1a0dffefbf0]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [18(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/18/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-12ba85549c7118c9919e8aa5bb819ed0]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 51](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/51)
[^key-12ea2183ca8db5d04908cd9964a42db5]: Words in [Sch. 9 para. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/2) substituted (1.4.2022) by virtue of [Health and Social Care Act (Northern Ireland) 2022 (c. 3)](https://www.legislation.gov.uk/nia/2022/3), [s. 8(1)(b)](https://www.legislation.gov.uk/nia/2022/3/section/8/1/b), [Sch. 1 para. 151(b)](https://www.legislation.gov.uk/nia/2022/3/schedule/1/paragraph/151/b); [S.R. 2022/102](https://www.legislation.gov.uk/nisr/2022/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/2022/102/article/2/b)
[^key-1307eed68b875e09c360d12716b2a306]: [Sch. 2 para. 3(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2/c) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(b)(iv)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/b/iv), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-13f22be4ba2436d6e8b986cc66fc1a80]: [S. 39(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/3) repealed (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 3(b)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/3/b), [Sch. 6 Pt. 4](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/4)
[^key-148c6f4baa54a69807f55837603ee7b1]: Word in [s. 55A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/4) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/4)
[^key-1498d69dd4c2b654b8f2bdc377340341]: [S. 132(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/132/1) applied (with modifications) (1.4.2007) by [The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 (S.R. 2007/203)](https://www.legislation.gov.uk/nisr/2007/203), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/203/regulation/1/1), [18](https://www.legislation.gov.uk/nisr/2007/203/regulation/18)
[^key-14b61e4b6a10fadf8885a7175f96764c]: Words in [s. 167(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1) substituted (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 48](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/48); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h)
[^key-14bfce8f0fcc17e63ef9c588b690da6c]: [S. 167ZZ14(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/1)[(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/2) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [21](https://www.legislation.gov.uk/nisr/2022/167/regulation/21)
[^key-14ef2d462c74de2d1b6422d6aaeb8da5]: [Sch. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/8) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/2); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-150c9c0dba230ec8d0f78db292826510]: Words in [s. 15(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/2) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/3), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-1515d78fa726e8bf2cb74a487d1841e7]: [Pt. 12ZA](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZA) title substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(6)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/6); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-15ae295bbe8592881e161f3b4d2e89ae]: [S. 123(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/7) added (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(10)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/10); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-1650333053e9ea468060a3d461617deb]: Words in [s. 167ZD(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZD/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(11)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/11/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-166c86d1c1afe793153a639b3d570ebe]: Words in s. 91(1)(b) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-167192a4352adf93dade8c32f2a00844]: Words in [s. 77(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/2) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/3)
[^key-1681ada22453db68e62ee2176c825921]: Words in [s. 4A(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/3/b) substituted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(3)(b)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/3/b)
[^key-168d9a43c8b81789b805fb8d33f9564e]: [S. 4(1)(a)(vi)](https://www.legislation.gov.uk/ukpga/1992/7/section/4/1/a/vi) and word inserted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)(6)](https://www.legislation.gov.uk/ukpga/2022/5/section/5/5/6), [Sch. para. 4(b)](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/4/b); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-178249c9b3d2c286833783f3cada6da6]: Words in [s. 143(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/143/3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 40(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/40/3)
[^key-17d5e2fdbcb572162c84cdaaafff4334]: Ss. 48A, 48AA substituted for s. 48A (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 52](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/52)
[^key-17d65116bf3590f026725b25fc70aef4]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) substituted (13.8.2010) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 30(3)](https://www.legislation.gov.uk/nia/2010/13/section/30/3), [36(1)(m)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/m)
[^key-17fa9e6205d954ab2ee392412d1496db]: [S. 77(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/2) modified (7.4.2003) by [The Guardians Allowance (General) Regulations 2003 (S.I. 2003/495)](https://www.legislation.gov.uk/uksi/2003/495), [regs. 1](https://www.legislation.gov.uk/uksi/2003/495/regulation/1), [3-6](https://www.legislation.gov.uk/uksi/2003/495/regulation/3)
[^key-185d76827b765ae335961c72e5b2bc44]: Words in Sch. 4A para. 1(7)(a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-1914d811152ec327fbf98489ba0f8a95]: [Sch. 5 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/1) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 4](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/4)
[^key-1966aab9d1e19ce816d692a09a47547e]: Words in [Sch. 1 para. 7(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7/1/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(d)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/d) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-196faa8cdf1ffc664a5a5fd0e7f5f781]: Words in [s. 167ZE(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/7) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(c)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/c); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-1a29684586bd472be4a22499330a9623]: Words in [s. 1(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/4/a) substituted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 16(3)](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/16/3); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-1b2bd9d12120ef56338ed2c984f58783]: Word in [s. 1(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2/c) omitted (with effect for the tax year 2015-16 and subsequent tax years) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 11](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/11), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-1b4d81e4b583751925f720048ca07fcb]: Words in [Sch. 5 para. 7A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7A) cross-heading inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(j)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/j/i)
[^key-1b71fcd59635c060b4f85fefec09825b]: Words in Sch. 5 para. 4(3) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(iv)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/iv/aa)
[^key-1b929e36968c2de6eb91c4463864e81c]: [S. 136(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/3) substituted (29.6.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(2)(c)](https://www.legislation.gov.uk/nia/2007/2/section/60/2/c), [Sch. 7 para. 1(3)](https://www.legislation.gov.uk/nia/2007/2/schedule/7/paragraph/1/3)
[^key-1c0059754b33590ec8b012f2b6856e8b]: Words in [s. 4C(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/11) substituted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)](http:/www.legislation.gov.uk/id/ukpga/2022/5/5)[(6)](http:/www.legislation.gov.uk/id/ukpga/2022/5/6), [Sch. para. 6](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/6); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-1c4107e12f545b7c2ec230d4241aed45]: Word in s. 123(1) repealed (6.10.2003) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14)](https://www.legislation.gov.uk/nia/2002/14), [s. 21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 3](https://www.legislation.gov.uk/nia/2002/14/schedule/3); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^key-1c7bf76a22c7f51b257d752f249d682d]: [S. 138](https://www.legislation.gov.uk/ukpga/1992/7/section/138) substituted (24.3.2005 for specified purposes, 10.4.2006 in so far as not already in force) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/2/2), [6](https://www.legislation.gov.uk/ukpga/2005/6/section/6)
[^key-1c946328acfacc2f645ebf0ae71b81ed]: [S. 121(6A)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/6A) inserted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(4)(b)](https://www.legislation.gov.uk/nia/2008/13/section/102/4/b), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-1c98638dd0944581362ee64acb1981a9]: Words in [s. 10(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/2) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/3), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-1ca829fe2a3caeb3c53203499094db8e]: Figure in [s. 8(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/8/2/a) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 1(1)(a)](https://www.legislation.gov.uk/ukpga/2011/3/section/1/1/a), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-1ccfeb3214ac50f24f22c9ad072676be]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) applied (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [17(b)](https://www.legislation.gov.uk/nisr/2022/167/regulation/17/b)
[^key-1ceb2829b6f5c774bff8a2388dab20a7]: Words in [s. 10A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/4) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 198(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/198/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-1cee86c1159e2f49f01d9a332f12dfcb]: Words in [s. 79(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/79/1) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 70](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/70)
[^key-1d0a14b9ae30b379ae81bfd727598730]: Words in [s. 137](https://www.legislation.gov.uk/ukpga/1992/7/section/137) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [ss. 2(1)(b)](https://www.legislation.gov.uk/ukpga/2005/6/section/2/1/b), [6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2)
[^key-1d14f68eb48148c6c8dacd802befe5bc]: Words in [Sch. 9 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/3) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 106](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/106); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-1d47e38dbcf65c664afed22686fd8b8f]: [S. 167ZC(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZC/1A) inserted (15.3.2015 except in relation to children whose expected week of birth ends on or before 4.4.2015 and children placed for adoption on or before 4.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 12(2)(b)](https://www.legislation.gov.uk/nia/2015/1/section/12/2/b), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(j)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/j) (with [art. 6(1)](https://www.legislation.gov.uk/nisr/2015/86/article/6/1))
[^key-1d80bc0f2efb10525b4907bed87385fb]: [S. 167ZZ12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ12/8) excluded (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [10(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/10/1)
[^key-1de14ed459a53c23a863d267ea6737a9]: [S. 44A(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/4A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 31(4)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/31/4)
[^key-1e697a43f3ea5f4fe6c1e479ec3cadc7]: [S. 35(6A)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/6A)[(6B)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/6B) inserted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 2(c)](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/2/c); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-1e75c900ae9d2f833612d6591d783381]: Words in [s. 139(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/3/a) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(4)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/4/b)
[^key-1e8f41a43ddff9aa80b1bca7126337e1]: Words in [s. 89(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/1A) substituted (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(4)](https://www.legislation.gov.uk/nia/2008/1/section/4/4), [Sch. 1 para. 15](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/15) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-1eaf316550898f411de696856abc806d]: Sums in [Sch. 7 para. 4(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/4/b) substituted (11.4.2012) by [The Social Security (Industrial Injuries) (Dependency) (Permitted Earnings Limits) Order (Northern Ireland) 2012 (S.R. 2012/118)](https://www.legislation.gov.uk/nisr/2012/118), [arts. 1](https://www.legislation.gov.uk/nisr/2012/118/article/1), [2(b)](https://www.legislation.gov.uk/nisr/2012/118/article/2/b)
[^key-1ed547c2600833a1b5e3d56fd6455f40]: [Sch. 4A para. 2(6)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/2/6/d) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-1f0c61522f99adaf0ca359eb75f8977d]: Word in [s. 123(1)(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/g) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 96](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/96); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-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-2122ddd8cbef613a79945889ddb7ef01]: S. 80 (as saved) sums amended (1.4.2023 coming into force in accordance with art. 1(1)(d) of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2023 (S.R. 2023/43)](https://www.legislation.gov.uk/nisr/2023/43), [art. 8](https://www.legislation.gov.uk/nisr/2023/43/article/8/b)
[^key-213aea6603d19af45253737d23c1bb71]: Words in [Sch. 5 para. 5A(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5A/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-2140b344fba1464cfed2e11394f4b2fb]: Words in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 2(2)(a)](https://www.legislation.gov.uk/ukpga/2006/10/section/2/2/a), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-215a3d6da570098601e5f1878c7bf08b]: Words in [s. 160(10)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/160/10/b) substituted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 4](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/4); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-2169166648fdd8cb36a89cfd8bfce353]: [S. 54(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/54/3) repealed (6.4.2010) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 2(5)](https://www.legislation.gov.uk/nia/2008/1/section/2/5), [Sch. 1 para. 6](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/6), [Sch. 6 Pt. 1](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/1)
[^key-21a828f1272ea20ca51b8f97a937b877]: [Sch. 4B para. 9(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9/4) added (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(c)(ii)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/c/ii)
[^key-21d8c78c4975ecaf4285de91fa92a85b]: Words in [s. 10ZB(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZB/3) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 197(5)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/197/5) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-21e2591c9038ad65b5de92d2f8d8210e]: [S. 60A](https://www.legislation.gov.uk/ukpga/1992/7/section/60A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 5](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/5)
[^key-2258f2cb7b6dd6b179b857c65c1c2d21]: [S. 4C(5)(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/5/g)[(h)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/5/h) repealed (6.4.2015) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 21(1)](https://www.legislation.gov.uk/nia/2008/1/section/21/1), [Sch. 4 para. 41(3)(b)](https://www.legislation.gov.uk/nia/2008/1/schedule/4/paragraph/41/3/b), [Sch. 6 Pt. 7](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/7); [S.R. 2012/115](https://www.legislation.gov.uk/nisr/2012/115), [art. 2(2)(a)(ii)](https://www.legislation.gov.uk/nisr/2012/115/article/2/2/a/ii)[(b)](https://www.legislation.gov.uk/nisr/2012/115/article/2/2/b)
[^key-22c1669dd13e847fa046846eaf29c2ce]: Words in [s. 48B(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/8) substituted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 15](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/15); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-2367f91d7de36a2f5fb693286a55739a]: Words in [s. 44A(2)(d)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/2/d/i) added (27.10.2008) by [The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286)](https://www.legislation.gov.uk/nisr/2008/286), [regs. 1(b)](https://www.legislation.gov.uk/nisr/2008/286/regulation/1/b), [2(2)(a)(ii)](https://www.legislation.gov.uk/nisr/2008/286/regulation/2/2/a/ii)
[^key-239a76c41e9403afc10263ea9598da07]: [S. 48(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/2A) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 48(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/48/3)
[^key-23ad7c62045cb4c50a1d3b7f0eea2346]: [Ss. 44B](https://www.legislation.gov.uk/ukpga/1992/7/section/44B), [44C](https://www.legislation.gov.uk/ukpga/1992/7/section/44C) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 7(1)](https://www.legislation.gov.uk/nia/2008/1/section/7/1)
[^key-23c9fa60158c3dff7c0fbc10b41134de]: Word in [s. 22(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2/a) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 6(2)(a)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/6/2/a)
[^key-240527b0e970d4b8565c8a8b36aefa98]: Words in [Sch. 7 para. 16(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/16/2/a) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(5)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/5)
[^key-2428b38d856196cb86d6ba17773ad1b2]: Word in s. 114(4) repealed (with effect from 14.8.2010) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 36(1)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [ss. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2), [34(2)(a)](https://www.legislation.gov.uk/nia/2010/13/section/34/2/a))
[^key-243071adc2a1979a327fc2834fa62821]: Words in [s. 48(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/1) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 78(2)(c)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/78/2/c); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-2479c253361452789ea0db6a5fec23f6]: [S. 167ZBA](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZBA) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(2)](https://www.legislation.gov.uk/nia/2015/1/section/9/2), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^key-24852187f4d5c8767e03077d2b6d91fb]: Words in s. 39A(3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 29(3)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/29/3/a)
[^key-24bf7ca3fd04c8367269b75e23a1255e]: [S. 44A(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/5A) inserted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 7 para. 4(3)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/4/3) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-2509abb027df1ceb02bd31b3ab4eb3d0]: Words in [Sch. 4A para. 2(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/2/4) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(2)(a)](https://www.legislation.gov.uk/nia/2008/1/section/8/2/a)
[^key-25204489df5f4ac4ef34353aff7b8813]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [25(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/25/1)
[^key-253ceab620abcd0647ef795508d996dd]: [S. 55A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/1) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/2)
[^key-25a65af39809c079b3c03b8a9edb81c2]: Words in [s. 167ZB(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZB/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(9)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/9/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-25b073d2d3e6e7dff49acb83ab800a63]: [S. 66(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/66/2/a) modified (6.4.2023) by [The Individual Savings Account Regulations 1998 (S.I. 1998/1870)](https://www.legislation.gov.uk/uksi/1998/1870), [reg. 4ZE(2)(b)](https://www.legislation.gov.uk/uksi/1998/1870/regulation/4ZE/2/b)[(6)](https://www.legislation.gov.uk/uksi/1998/1870/regulation/4ZE/6) (as amended by [S.I. 2023/264](https://www.legislation.gov.uk/uksi/2023/264), [regs. 1](https://www.legislation.gov.uk/uksi/2023/264/regulation/1), [4](https://www.legislation.gov.uk/uksi/2023/264/regulation/4))
[^key-25b4a49327299980de5a62c862285a4d]: [Sch. 4A para. 8(4)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/8/4/d) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-2614e2d39cb2b83e1ec4a1c431b581b2]: [Sch. 5A para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5A/paragraph/2): sum modified (27.3.2023) by [The Social Security (2022 Benefits Up-rating) Order (Northern Ireland) 2023 (S.R. 2023/27)](https://www.legislation.gov.uk/nisr/2023/27), [arts. 1](https://www.legislation.gov.uk/nisr/2023/27/article/1), [4(4)](https://www.legislation.gov.uk/nisr/2023/27/article/4/4)
[^key-26349336364aa96be060013909828939]: Words in [Sch. 2 para. 3(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2/d) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(b)(v)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/b/v) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-263f5572077a43ac6adb137f213d0efe]: Words in [s. 10(9)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/9/a) substituted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(8)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/8), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-26c5c48c6ec99ec793fa81303b47129f]: Words in [s. 12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/8) substituted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(8)(b)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/8/b), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-26effe0ba1e256167293cf27da990706]: Words in [s. 140(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/140/2) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 36(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/36/3), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-26fe400e3315d03449340d8287463499]: [Ss. 167ZEA-167ZEE](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZEA) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 7](https://www.legislation.gov.uk/nia/2015/1/section/7), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-27694aaa36c5d956f7e85942b12b118d]: Words in [s. 44(6)(za)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/6/za) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 10(2)(a)](https://www.legislation.gov.uk/nia/2008/1/section/10/2/a)
[^key-280e1968275d88cb70d21f494f33dfbe]: Words in [s. 4C(5)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/5/b) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 49](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/49)
[^key-281d18a6411ce72aec78be57c2832d32]: Words in [s. 9(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/1) substituted (6.4.2015) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(7)(a)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/7/a)[(12)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/12)
[^key-2893bd619a55f3182e7a845f2ba81e96]: Words in s. 89(1) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-28fd079a19011ba7c633a2852e87067e]: [Sch. 5 para. 7(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7/3) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(g)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/g) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-290d01429babadcff29c9c6ab5ab7e83]: Words in s. 10ZA(1)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-29530ed5bcb20d2f0932a421e5bea5d2]: Words in [s. 10(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(5)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/5) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-29597ddc2d1e8150d850a3fd5d5f449f]: [S. 21(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/21/4) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 4(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/4/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-299722656cf864ae80feda9483ff660f]: Words in [s. 37 heading](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/benefits-for-widows-and-widowers) inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 10(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/10/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-29b71cb206aa295603926a552e46cd0a]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 5(3)](https://www.legislation.gov.uk/nia/2015/1/section/5/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(d)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/d)
[^key-2a529473f3051847a969a6fe9962adb2]: Words in [s. 45(3A)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/3A/b) added (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 9(3)](https://www.legislation.gov.uk/nia/2008/1/section/9/3)
[^key-2a716d34a8961b2de1aa7f458fe3744f]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (20.6.2016) by [The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228)](https://www.legislation.gov.uk/nisr/2016/228), [regs. 1](https://www.legislation.gov.uk/nisr/2016/228/regulation/1), [5(3)](https://www.legislation.gov.uk/nisr/2016/228/regulation/5/3)
[^key-2a8509cebd6579e9b8782d27f6298443]: Words in [Sch. 4B para. 8(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/8/1) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(6)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-2a8fd8d50fe1d323572a02d872c54d29]: Words in [s. 4A(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/1/a) substituted (8.8.2003) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2003 (S.I. 2003/1884)](https://www.legislation.gov.uk/uksi/2003/1884), [arts. 1](https://www.legislation.gov.uk/uksi/2003/1884/article/1), [3](https://www.legislation.gov.uk/uksi/2003/1884/article/3)
[^key-2a8fe93c4a04af86faae9063a729d6c7]: Words in [s. 108(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/108/3) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(d)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/d); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-2aae792b11d8c16dd19873d40041a491]: Figure in [s. 39C(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/1) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 4(2)(c)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/4/2/c) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(iv)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/iv)
[^key-2ab62d9f91eba6e47ce39723747e67a4]: Word in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(10)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/10)[(11)(b)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/11/b)
[^key-2b17064c32073e553e62918e6b9e6fb5]: [S. 167ZF](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZF) cross-heading repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(14)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/14), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-2b32449efcfa1cc0a4cf986f9268bfb5]: [S. 22(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/8) added (1.7.2008 for specified purposes, 27.10.2008 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(4)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/4); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/c), [Sch. Pt. 1](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/1)
[^key-2b4acf10b564dfe7b13fcd1d14a067a7]: Words in [Sch. 5 para. 4(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/4) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(v)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/v)
[^key-2b5343be858f57a284e387e30b50fa58]: Word in [s. 167ZZ(1)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ/1/a/i) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(3)(a)](https://www.legislation.gov.uk/nia/2016/15/section/25/3/a), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-2b90bad08a72a2781990dcef55dbf847]: [Sch. 3 para. 4 and cross-heading](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/part/I/crossheading/widows-payment) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 18(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/18/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-2bb366aa8a3cb55c6dfab35874f90781]: [S. 136A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/136A/2) substituted (16.12.2010) by [Savings Accounts and Health in Pregnancy Grant Act 2010 (c. 36)](https://www.legislation.gov.uk/ukpga/2010/36), [ss. 3(2)](https://www.legislation.gov.uk/ukpga/2010/36/section/3/2), [4(3)](https://www.legislation.gov.uk/ukpga/2010/36/section/4/3)
[^key-2c11a606a9d510206f21874c7064ea51]: S. 73(9A) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 49(5)](https://www.legislation.gov.uk/nia/2007/2/section/49/5), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-2c3a892850594600b231238b0f238139]: Words in [s. 141A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/5) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 101(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/101/3); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-2c55a47514dabfef68d90b0aba1aa91e]: Words in [Sch. 5 para. 3B(5)(b)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3B/5/b/i) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(d)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/d)
[^key-2c6014fffae70c61e79fdc5070dd7299]: Words in [s. 141A](https://www.legislation.gov.uk/ukpga/1992/7/section/141A) heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 38(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/38/4)
[^key-2c6d4a8959603b765be30718a85636ab]: Words in [Sch. 5 para. 2A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/2A) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(c)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/c)
[^key-2cb1170292ef35df54782cc6ea65a87e]: [S. 19B](https://www.legislation.gov.uk/ukpga/1992/7/section/19B) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/5)
[^key-2cc55fcb911cc89234a8b1aa04c9bd3c]: [S. 23A(1)(e)](https://www.legislation.gov.uk/ukpga/1992/7/section/23A/1/e) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 6(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/6/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-2ccaa91cd3c1cd6deff92a34b7bdbb95]: Words in [s. 77(8)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/8/a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 88(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/88/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-2d362bc886efdf8552a690c1484b9832]: Words in [s. 143(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/143/1) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 40(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/40/2), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-2d4a1485ae5cf77ddc827b0948adcbc0]: [Sch. 7 para. 4(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/3/a/ii) and preceding word substituted for [Sch. 7 para. 4(3)(a)(ii)(iii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7) (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(19)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/19/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-2d954e5feb993ac309d10b3fc19f640c]: [Sch. 1 para. 3B(14)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/14) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 174(4)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/174/4)
[^key-2dc382edd0e355d350ed6b1f11016882]: [Sch. 2 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1) modified (10.6.2021) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 2 para. 3(5)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/2/paragraph/3/5)
[^key-2dd3175d0accd78801aec73ba1cb8fae]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 19](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/19); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-2e1fca437712ba770ea1a8b4a63ff076]: Words in [Sch. 4B para. 3(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/3/a) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(3)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/3/a) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-2e20480977a3da8c3387d3d0760567dd]: Words in s. 121(1) omitted (with effect for the tax year 2016-17 and subsequent tax years) by virtue of [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(4)(a)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/4/a)
[^key-2f276a20afcdeee2f24bb45885622077]: Word in [s. 139(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/3/c) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(4)(c)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/4/c), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-2f2c97d9f81ac4c4a20cfa923220f0d7]: [S. 167ZZ14(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/1)[(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/2) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [21](https://www.legislation.gov.uk/nisr/2023/57/regulation/21) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-2f32f3e38d4aa68f71fba63361711b22]: [S. 10](https://www.legislation.gov.uk/ukpga/1992/7/section/10) modified (with application in accordance with Sch. para. 1(1) of the amending Act) by [Health and Social Care Levy (Repeal) Act 2022 (c. 43)](https://www.legislation.gov.uk/ukpga/2022/43), [Sch. para. 1(3)](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/1/3) (with [Sch. para. 8](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/8))
[^key-2f74f985e9dba2cd102bf71e607e4da6]: Words in [Sch. 4B para. 5(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/5/a) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(4)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/4) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-2ff6c3f89eebd74ee2cbda4008860e21]: Words in [s. 89(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/2) substituted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(c)(i)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/c/i)
[^key-301cc335704514f6089aba7a40c81278]: [S. 15(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/4) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/4), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-307f67bf9e3cafc0087b56537c7f1d56]: S. 39A(4A) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 74(6)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/74/6); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-30937768aed2ec84927783d95958aab1]: [Sch. 5 para. 3C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3C) restricted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 21](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/21)
[^key-314a415885cf744b2ff069322e89137b]: [S. 22(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/9) added (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 7 para. 2](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-32737131249aa41c1f36eb6d931dd235]: Words in [Sch. 4B para. 10(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/10/1/a) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-3275588401c57f41ec14cdea1560eb01]: [Sch. 1 para. 7B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7B) modified (1.4.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 38 para. 55](https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/55); [S.I. 2013/279](https://www.legislation.gov.uk/uksi/2013/279), [art. 2](https://www.legislation.gov.uk/uksi/2013/279/article/2)
[^key-3374bd425789fb40b9290479d72577a2]: [S. 78(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/5) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 67(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/67/2)
[^key-33904d9219bd96967ded2d1fabd463c6]: Words in [s. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/2) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-33bc5a310787ba62899938a774f118a8]: Words in Sch. 1 para. 6(1)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-33bd0a3c3c2adc3127f3277e0179defb]: Words in Sch. 5 para. 4(3) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(iv)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/iv/bb)
[^key-34c3dd9c215f1c6a93262bffb94804ab]: Words in [s. 1(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/3) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 48](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/48)
[^key-35d27d24db03fb01a29bd4384db66e29]: [Sch. 5 para. 7ZA](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7ZA) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 78(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/78/3)
[^key-35d5dc88fafcebbdb58b0f37d1273b74]: [S. 45(2)(e)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2/e) and preceding word inserted (16.7.2015 for specified purposes, 12.10.2015 in so far as not already in force) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/3); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-36cb8a239e8b35b59b624c2281add97e]: Words in [s. 139](https://www.legislation.gov.uk/ukpga/1992/7/section/139) heading substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(7)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/7)
[^key-36d43b159d07d77e913495407f41c421]: Words in [s. 10 heading](https://www.legislation.gov.uk/ukpga/1992/7/part/I/crossheading/class-1a-contributions) omitted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by virtue of [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(10)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/10), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-3714d060a7205463bd80c6a62b1037b0]: Figure in [s. 9(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/2) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 1(2)](https://www.legislation.gov.uk/ukpga/2011/3/section/1/2), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-372906145078641c9236920868594195]: Words in Sch. 4A para. 1(7)(b) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-37430e419106580173be8023ef5febd7]: Words in Sch. 1 para. 3A(2A) inserted (with retrospective effect in accordance with [s. 6(4)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/4) of the amending Act) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 6(2)(a)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/2/a), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-374bc6b2c9ef98595639b72576c9c53c]: Words in [Sch. 2 para. 3(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2/a) inserted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(b)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/b/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-37c33bd339009806d6583ca9d9239738]: S. 30C modified (31.3.2003) by [The Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 (S.I. 2003/962)](https://www.legislation.gov.uk/uksi/2003/962), [art. 5(2)](https://www.legislation.gov.uk/uksi/2003/962/article/5/2)
[^key-37cd24ef458bd3ea9445aeea489a3895]: Words in [s. 161(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/1) substituted (1.9.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [arts. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [3](https://www.legislation.gov.uk/nisi/2006/1947/article/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 2(a)](https://www.legislation.gov.uk/nisr/2006/344/article/2/a)
[^key-37d45e07f4722cb43230788a146902c0]: [S. 140(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/140/1) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 36(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/36/2), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-3813fa3793898d63042a2b7c8775505c]: Sum in [s. 11(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/6) substituted (6.4.2023) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2023 (S.I. 2023/236)](https://www.legislation.gov.uk/uksi/2023/236), [regs. 1](https://www.legislation.gov.uk/uksi/2023/236/regulation/1), [3(a)](https://www.legislation.gov.uk/uksi/2023/236/regulation/3/a)
[^key-3816246bbebdafe94b76952f4fbd9585]: Sum in [s. 18(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1/c) substituted (6.4.2023) by [National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16)](https://www.legislation.gov.uk/ukpga/2022/16), [s. 2(3)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/3)[(4)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/4)
[^key-38abe43a4c84dd9117b25f7e5f549404]: Act modified (1.6.2007) by [The Social Security (Netherlands) Order (Northern Ireland) 2007 (S.R. 2007/295)](https://www.legislation.gov.uk/nisr/2007/295), [art. 2](https://www.legislation.gov.uk/nisr/2007/295/article/2)
[^key-38e9c73aa0a86961769a85164e5f8715]: Words in [s. 159(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/159/1) substituted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4), [Sch. 2 para. 9](https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/9)
[^key-394e540ca3e061c617e73550e3ada4e1]: [S. 64(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/64/1A) inserted (2.5.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 9 para. 4(3)](https://www.legislation.gov.uk/nisi/2015/2006/schedule/9/paragraph/4/3); [S.R. 2016/215](https://www.legislation.gov.uk/nisr/2016/215), [art. 2(5)(h)(i)](https://www.legislation.gov.uk/nisr/2016/215/article/2/5/h/i)
[^key-396e8e655884c7f5479e3b2ffd0fcd16]: [S. 22(5ZA)-(5ZB)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/5ZA) inserted (25.2.2016 for specified purposes, 6.4.2016 in so far as not already in force) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 6(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/6/3); [S.R. 2016/68](https://www.legislation.gov.uk/nisr/2016/68), [art. 2(f)](https://www.legislation.gov.uk/nisr/2016/68/article/2/f)
[^key-397d197c334040aea7cb321a7c3e4530]: S. 39A(5)(b) and preceding word substituted for [s. 39A(5)(b)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/39A/5/b) (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(4)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/4) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-399b158dc448cf935d9d7ed7869a4215]: [Sch. 3 para. 5(6A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/6A)[(6B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/6B) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(13)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/13); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-3a13235a2a5bf840fe598a0924b942a6]: [S. 48B(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/9)[(10)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/10) added (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(3)](https://www.legislation.gov.uk/nisr/2016/78/article/2/3)
[^key-3a361a0bafb3922ac460aad84fa66dff]: Words in [s. 55A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/3) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/3)
[^key-3a7e6a09a29428f9706b7fe9e1404cb7]: [S. 123(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1A)[(1B)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1B) inserted (13.8.2010) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 3(1)](https://www.legislation.gov.uk/nia/2010/13/section/3/1), [36(1)(b)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/b)
[^key-3ad6abd42be01aa9919791832a9e9f29]: S. 48A(1)(3) applied (with modifications) (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2015/5), [ss. 8(1)(e)](https://www.legislation.gov.uk/nia/2015/5/section/8/1/e), [9](https://www.legislation.gov.uk/nia/2015/5/section/9), [53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/5) (with [s. 8(9)(b)](https://www.legislation.gov.uk/nia/2015/5/section/8/9/b))
[^key-3b4797faf857fcf208c634226ed79daf]: Act modified (6.4.2016) by [The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2016 (S.R. 2016/188)](https://www.legislation.gov.uk/nisr/2016/188), [arts. 1](https://www.legislation.gov.uk/nisr/2016/188/article/1), [2](https://www.legislation.gov.uk/nisr/2016/188/article/2), [Sch. 1](https://www.legislation.gov.uk/nisr/2016/188/schedule/1), [Sch. 2](https://www.legislation.gov.uk/nisr/2016/188/schedule/2)
[^key-3bc3f2315c1d058bf996fd9db3249f2f]: [S. 141A(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/6) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-3c1ec034bd6f30b7d8d7339e25457373]: [Sch. 5 para. 8(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/8/3) repealed (6.4.2010) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 2(5)](https://www.legislation.gov.uk/nia/2008/1/section/2/5), [Sch. 1 para. 8](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/8), [Sch. 6 Pt. 1](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/1)
[^key-3c95a4a147c1e3f58f19add66a61e2cc]: Words in [Sch. 7 para. 19](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/19) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(7)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/7)
[^key-3ca1de159006ec8185da554d0465b668]: [S. 67(2)-(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/67/2) substituted for [s. 67(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/67/2) (8.10.2007 for specified purposes, 29.10.2007 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 54(1)](https://www.legislation.gov.uk/nia/2007/2/section/54/1), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(c)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/c)[(2)](https://www.legislation.gov.uk/nisr/2007/429/article/2/2)
[^key-3ca65f8ab9a27d1c79ad2aeb9802de9f]: Words in s. 145(3)(b) repealed (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(4)](https://www.legislation.gov.uk/nia/2008/1/section/4/4), [Sch. 1 para. 17](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/17), [Sch. 6 Pt. 2](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/2) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-3cc4ec7bf710a412bc52dc982fe60f5f]: Words in [s. 125(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/125/3/c) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 97](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/97); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-3d80b9ab29e2869f1652699f21d65ccb]: [S. 23(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/3A) inserted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 7 para. 3(3)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/3/3) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-3d825c089da461e4e37dc1b10d6ed567]: [Sch. 1 para. 3A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3A/2A)[(2B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3A/2B) inserted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(2)(b)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/2/b), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-3ddaffc208e0d8518f5144f0ef17a7e9]: S. 103(6) modified (6.4.2006) by [The Social Security (Industrial Injuries) (Prescribed Diseases) Regulations (Northern Ireland) 1986 (S.R. 1986/179)](https://www.legislation.gov.uk/nisr/1986/179), [art. 18B(2)(a)](https://www.legislation.gov.uk/nisr/1986/179/article/18B/2/a) (as inserted by [S.R. 2006/96](https://www.legislation.gov.uk/nisr/2006/96), [regs. 1](https://www.legislation.gov.uk/nisr/2006/96/regulation/1), [2(3)](https://www.legislation.gov.uk/nisr/2006/96/regulation/2/3))
[^key-3ddff79fda9d2e5046296310546031c6]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) applied (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [17(b)](https://www.legislation.gov.uk/nisr/2023/57/regulation/17/b) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-3df93b67d7568aa87184cabeede823f5]: [S. 12(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/5) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(5)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/5), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-3e9a9b03538ffe56f9ed86bec92d87c7]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [16(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/16/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-3ea4e8a2f2cc302006d7e577987c8e73]: S. 73(5A) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 49(4)](https://www.legislation.gov.uk/nia/2007/2/section/49/4), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-3eae62b239aad4abd35e938b251b0920]: Words in [Sch. 4B para. 8(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/8/3) inserted (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(b)(i)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/b/i)
[^key-3eb951a206efe648952192bba46a49f0]: Words in [s. 21(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/21/1) inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(2)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/2)
[^key-3ed205d80c63066631a9f4b2cce3a5ea]: Words in [Sch. 2 para. 3(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1/a) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/a/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-3eedaf652e37c772a8d5a1bb67afd842]: [S. 39C(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/5) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 14(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/14/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-3f37f2dab341358501f341907e7c7e0e]: Words in [Sch. 2 para. 3(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/4)[(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/5) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/4), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-3f40201c4e8f9ba7240dd7a6561a047a]: Word in [s. 13(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/13/2) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 4](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/4)
[^key-3f5d8b09fce69dc5ca4f81f0ff46fe1f]: Words in [s. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 99(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/99/2); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-3f7295f9b2a8a768c240ff1aaf8e4d2c]: Words in [s. 167ZT](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT) heading substituted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(3)(a)](https://www.legislation.gov.uk/nia/2015/1/section/11/3/a), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-3f7b37ee57c137d74f53fd469b3f7cbb]: [S. 4A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/2A)[(2B)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/2B) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(2)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/2)
[^key-402fc9f81f893adecdd29c5affadf57a]: Words in s. 121(1) inserted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(4)(b)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/4/b)
[^key-4047244455168b4e8c161dca77cec67f]: Words in [s. 142(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/142/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 39(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/39/2)
[^key-40dcbb8d753dc9dca5ca0faf7789cdf8]: [Sch. 3 para. 5A(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5A/1/b) substituted for Sch. 3 para. 5A(1)(b)(c) (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 58(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/58/3)
[^key-4183680d40e0cee9f82fc515b76624c9]: Words in [s. 70(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/7) substituted (coming into force in accordance with reg. 1(1) of the amending Rule) by [The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236)](https://www.legislation.gov.uk/nisr/2016/236), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2016/236/regulation/1/1), [4(2)(b)](https://www.legislation.gov.uk/nisr/2016/236/regulation/4/2/b)
[^key-4183ae956bfc049a481e309c0f6390ff]: Words in [s. 167ZS(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZS/1) substituted (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(7)(a)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/7/a) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(8)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/8))
[^key-4201f535a94d17fec5fc4f945f5d8754]: Words in [s. 139(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(5)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/5/a)
[^key-4261ee13c217b7b5b0afd8f71cfdbc30]: Words in [s. 37(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 28(3)(c)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/28/3/c)
[^key-4283ce715d3c32affa72103f20fe8516]: Act modified (1.12.1995) by [The Social Security (Canada) Order (Northern Ireland) 1995 (S.R. 1995/405)](https://www.legislation.gov.uk/nisr/1995/405), [art. 2](https://www.legislation.gov.uk/nisr/1995/405/article/2) (as amended (15.7.2015) by [S.R. 2015/281](https://www.legislation.gov.uk/nisr/2015/281), [reg. 3(2)](https://www.legislation.gov.uk/nisr/2015/281/regulation/3/2))
[^key-42907c8799c4dd3bc13a7bdbda9326d3]: [S. 138](https://www.legislation.gov.uk/ukpga/1992/7/section/138) applied (with modifications) (1.4.2007) by [The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204)](https://www.legislation.gov.uk/nisr/2007/204), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/204/regulation/1/1), [15](https://www.legislation.gov.uk/nisr/2007/204/regulation/15)
[^key-42a23b21a25c844a50b226aed853abf8]: [S. 77](https://www.legislation.gov.uk/ukpga/1992/7/section/77): transfer of functions (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 49(2)(a)](https://www.legislation.gov.uk/ukpga/2002/21/section/49/2/a), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) (with [s. 54(1)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/1)[(3)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/3)[(4)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/4)[(6)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/6)[(8)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/8)); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-432994c376ce47bf9fa463ab35d30ca6]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 17(a)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/17/a)
[^key-4380806b81c661823d2cf98964e81efc]: S. 65(7) added (31.10.2011) by [The Social Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/356)](https://www.legislation.gov.uk/nisr/2011/356), [regs. 1](https://www.legislation.gov.uk/nisr/2011/356/regulation/1), [2(2)](https://www.legislation.gov.uk/nisr/2011/356/regulation/2/2)
[^key-44a27ae42818cf226a2e5d64a05fc359]: Words in [s. 60(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/2) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 85(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/85/b); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-44a8d328dd445fafca28d93d02201c98]: Figure in [s. 123(1A)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1A/b) substituted (16.1.2017) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [64(1)](https://www.legislation.gov.uk/nisi/2015/2006/article/64/1); [S.R. 2016/46](https://www.legislation.gov.uk/nisr/2016/46), [art. 5(b)](https://www.legislation.gov.uk/nisr/2016/46/article/5/b)
[^key-44adf70f0a4d67142dbebe1f46f75f4e]: [S. 48A(6B)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/6B) inserted (7.12.2020) by [The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)](https://www.legislation.gov.uk/uksi/2020/1143), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/1/2), [39(4)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/39/4)
[^key-44d7ba4ba18e431a97f35b9b40be8909]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [16(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/16/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-44e31d8c8292e3a5bb5100388283936d]: Words in [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1) heading substituted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 21](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/21); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-44f03daedfc9d7371cfb05e31fd7b1b0]: [S. 10](https://www.legislation.gov.uk/ukpga/1992/7/section/10) modified (with application in accordance with Sch. para. 2(1) of the amending Act) by [Health and Social Care Levy (Repeal) Act 2022 (c. 43)](https://www.legislation.gov.uk/ukpga/2022/43), [Sch. para. 2(3)](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/2/3) (with [Sch. para. 8](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/8))
[^key-4501518802b5b810d14d7a6a014174e2]: Words in [Sch. 7 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/1) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(4)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/4/b)
[^key-450faa4b6ec97cf1dc2cc574fb81d0b6]: Words in Sch. 5 para. 3 substituted (with effect in relation to incremental periods beginning on or after 6.4.2005) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(2)(b)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/2/b) (with [Sch. 2 para. 6(5)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/5) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-455f46005bd45c101dec5525444b17af]: Words in [s. 167ZS(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZS/2/a) substituted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4), [Sch. 2 para. 12](https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/12)
[^key-45b1a596a138b3ba4665d130564265b8]: Words in [s. 10(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1/c) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-46368b052c5eedb018ffe960d7d35fbf]: Words in [Sch. 9 para. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(2)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/2/b)
[^key-467e0167d375884e4751156eee03d3ed]: [S. 83](https://www.legislation.gov.uk/ukpga/1992/7/section/83) repealed (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(1)(a)](https://www.legislation.gov.uk/nia/2008/1/section/4/1/a), [Sch. 6 Pt. 2](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/2) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-4686e9a083b8f92676f8cb87282b2e46]: [S. 167ZEA](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZEA) cross-heading repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(13)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/13), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-46b2a7ab416399cd7132ad0fc6038521]: Words in [s. 77(6)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/6/a/ii) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 88(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/88/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-46b5dd2f727ccb24226a65ae6227d63c]: [S. 48AA(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/48AA/9) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(7)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/7/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-46b63ae00fd190d4295ba32d34778a5c]: Word in [s. 55B(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/55B/8) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 6(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/6/4)
[^key-46e85770f8bbfe70cccd0cd68d681660]: [S. 89(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/3) added (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(d)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/d)
[^key-470f99f0adff9ac3f15b0fc705c360ad]: Words in [s. 46(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/3) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 77(c)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/77/c); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-4737e71a6e2ef33ee94e280292d1df2e]: [S. 14A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/14A/1)[(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/14A/1A) substituted for [s. 14A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/14A/1) (12.10.2015 for E.W.S. and coming into force for N.I in accordance with reg. 1(3) of the amending S.I.) by [The Social Security Class 3A Contributions (Amendment) Regulations 2014 (S.I. 2014/2746)](https://www.legislation.gov.uk/uksi/2014/2746), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2014/2746/regulation/1/2)[(3)](https://www.legislation.gov.uk/uksi/2014/2746/regulation/1/3), [3](https://www.legislation.gov.uk/uksi/2014/2746/regulation/3)
[^key-47eaaf61221446b36463904e0988cd31]: [S. 167ZZ12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ12/8) excluded (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [10(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/10/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-490de21ddc61b654676b002456e4b6cc]: Words in [s. 172(11B)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11B) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 18(3)(b)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/3/b)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/7)
[^key-49292be53b497409c4648495fa997711]: Words in [s. 39(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/1)[(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/2)[(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/3) amendment continued (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 3 para. 39](https://www.legislation.gov.uk/ukpga/2002/21/schedule/3/paragraph/39); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/d/iii)
[^key-493af2dcc4458bfa06b49ea80cf803af]: Words in [s. 55A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/2) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/3)
[^key-49772f129088ca2b9c8596dd78235bdf]: Words in [s. 167ZC(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZC/1) substituted (15.3.2015 except in relation to children whose expected week of birth ends on or before 4.4.2015 and children placed for adoption on or before 4.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 12(2)(a)](https://www.legislation.gov.uk/nia/2015/1/section/12/2/a), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(j)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/j) (with [art. 6(1)](https://www.legislation.gov.uk/nisr/2015/86/article/6/1))
[^key-49ca051cb0718d97e5c764d0664d2e2d]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) excluded (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [11(5)](https://www.legislation.gov.uk/nisr/2023/57/regulation/11/5) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-49f621b87ee07ff78d72ea24502005ce]: Words in [s. 5(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/5/1) repealed (21.9.2008) by [National Insurance Contributions Act 2008 (c. 16)](https://www.legislation.gov.uk/ukpga/2008/16), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/2008/16/section/2/1/a), [6(1)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/1), [Sch. 2](https://www.legislation.gov.uk/ukpga/2008/16/schedule/2)
[^key-4a045f736ce6f0948ced9461e437ac09]: [S. 162(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/162/1A) inserted (1.10.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 7(2)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/7/2); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 3(c)](https://www.legislation.gov.uk/nisr/2006/344/article/3/c)
[^key-4a3d007e1a1a9f34789661255d27c5f3]: Words in [Sch. 5 para. 6A(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6A/2/c) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(f)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/f) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-4a8ea3fc8412e653c3be4cc7957d4260]: Words in Sch. 5 para. 4(3)(a) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(iv)(cc)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/iv/cc)
[^key-4ab1d55798f731e1e1e4e6ebad3a4e5f]: Words in [s. 44A(2)(d)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/2/d/i) substituted (28.6.2010) by [The Social Security (Miscellaneous Amendments No. 4) Regulations (Northern Ireland) 2010 (S.R. 2010/200)](https://www.legislation.gov.uk/nisr/2010/200), [regs. 1](https://www.legislation.gov.uk/nisr/2010/200/regulation/1), [2](https://www.legislation.gov.uk/nisr/2010/200/regulation/2)
[^key-4ac2a1506239263572bf26c1dba4e651]: [S. 44A(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/7) added (27.10.2008) by [The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286)](https://www.legislation.gov.uk/nisr/2008/286), [regs. 1(b)](https://www.legislation.gov.uk/nisr/2008/286/regulation/1/b), [2(2)(b)](https://www.legislation.gov.uk/nisr/2008/286/regulation/2/2/b)
[^key-4ac7b2f4c9d21239ff12e5a914c876ca]: [S. 129(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/129/2A) and preceding words inserted (1.4.2003) by [The Housing Support Services (Northern Ireland) Order 2002 (S.I. 2002/3154)](https://www.legislation.gov.uk/nisi/2002/3154), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/3154/article/1/2), [8(1)](https://www.legislation.gov.uk/nisi/2002/3154/article/8/1); [S.R. 2003/171](https://www.legislation.gov.uk/nisr/2003/171), [art. 2](https://www.legislation.gov.uk/nisr/2003/171/article/2)
[^key-4ad6a345cd315fd7ac1427eda1a49b7b]: Act modified (6.4.2016) by [The Social Security (Reciprocal Agreement) (Isle of Man) Order (Northern Ireland) 2016 (S.R. 2016/189)](https://www.legislation.gov.uk/nisr/2016/189), [arts. 1](https://www.legislation.gov.uk/nisr/2016/189/article/1), [2](https://www.legislation.gov.uk/nisr/2016/189/article/2)
[^key-4aeaf9cd2ded401ba555477aef7ffc8a]: Words in [s. 51(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/2) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-4b24847fbc3faa369e7d763696c9291b]: Word in [s. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2) omitted (12.10.2015) by virtue of [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 16(2)(a)](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/16/2/a); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-4b28b39f866633455437f564c3d19d5b]: Words in [s. 141A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/5) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(b)(i)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/b/i) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-4bab43664d588438805c89bd4e862681]: Words in [s. 44(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/3/b) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 3(a)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/3/a); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-4bc3d702b918f5301f53ed835812c106]: Words in [s. 10(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/2/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(6)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/6) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-4c42360cdf49608bf0dcfe1bcd7855eb]: [S. 111](https://www.legislation.gov.uk/ukpga/1992/7/section/111) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/2); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-4c51cc06c7b649660711ffaaf474f984]: Act modified (1.1.2021) by [The Social Security (Norway) Order (Northern Ireland) 2020 (S.R. 2020/357)](https://www.legislation.gov.uk/nisr/2020/357), [arts. 1(2)](https://www.legislation.gov.uk/nisr/2020/357/article/1/2), [2](https://www.legislation.gov.uk/nisr/2020/357/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2020/357/schedule)
[^key-4d10862cdece01025d907671e17ce473]: [Sch. 3 para. 5(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/1) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 58(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/58/2)
[^key-4d1d3a8a3aa6cab0865a21450d7c62cb]: Words in [Sch. 5 para. 2(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/2/5/a) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(b)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/b)
[^key-4d40d0480ff7af07aa0dee5c668810ab]: S. 39C(1A)(2) substituted for s. 39C(2) (with effect in relation to the tax year 2010–11 and subsequent tax years) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 6(2)(a)](https://www.legislation.gov.uk/nia/2008/1/section/6/2/a) (with [s. 6(3)](https://www.legislation.gov.uk/nia/2008/1/section/6/3)); [S.I. 2010/2650](https://www.legislation.gov.uk/uksi/2010/2650)
[^key-4d82104c7bd398fddabc88901123116b]: Words in [Sch. 5 para. 2(5)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/2/5/b) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 5(1)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/5/1) (with [Sch. 9 para. 5(2)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/5/2))
[^key-4d977ee416e629f0f7cf448772cd08b2]: S. 48(1) modified (6.4.2016) in accordance with [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [ss. 8(1)(e)](https://www.legislation.gov.uk/nia/2015/5/section/8/1/e), [9](https://www.legislation.gov.uk/nia/2015/5/section/9), [53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/5) (with [s. 8(9)(b)](https://www.legislation.gov.uk/nia/2015/5/section/8/9/b))
[^key-4dce6e9f50a166295565b0c4596ddb3e]: S. 141A inserted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 55(1)(b)](https://www.legislation.gov.uk/ukpga/2002/21/section/55/1/b)[(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/55/2), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-4def2b6f0dc761930746eca8822c83de]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [12(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/12/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-4e3082e3bc882c5f8ff04c8bde9cff0b]: [S. 30A](https://www.legislation.gov.uk/ukpga/1992/7/section/30A) excluded (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [22(a)](https://www.legislation.gov.uk/nisr/2010/312/regulation/22/a) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3))
[^key-4ec46f93894ad477ca399f79e89ef3fe]: Words in s. 72(7) substituted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(6)](https://www.legislation.gov.uk/nia/2007/2/section/48/6), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-4ec7c2ef6348820ac6241bafba6c944b]: Words in [s. 167ZJ(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/5) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(17)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/17/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-4ed11a3cf29d4e52589a559af2442b25]: [Sch. 11 para. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/5A) inserted (6.4.2007) by [The Employment Equality (Age) (Consequential Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/225)](https://www.legislation.gov.uk/nisr/2007/225), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/225/regulation/1/1), [2(2)](https://www.legislation.gov.uk/nisr/2007/225/regulation/2/2)
[^key-4ee102b9af2d6c47cf038b0e6dc802c5]: [S. 35(3)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3/a/i)[(ia)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3/ia) substituted for [s. 35(3)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3/a/i) (1.9.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 5](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/5); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 2(c)](https://www.legislation.gov.uk/nisr/2006/344/article/2/c)
[^key-4f0995dabf5e680eba0b86c0a55c6198]: Words in [Sch. 5 para. 7(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7/1) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(i)(i)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/i)
[^key-4f7cc96a1d6baae47a0aac1960aba9ef]: Words in Sch. 5 para. 3C(5) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b/3), [Sch. paras. 6(e)(iv)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/iv/aa)
[^key-503c7afdf2079c8cb5b6a6befd6e3fa3]: Words in [s. 10(8)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/8/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(11)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/11/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-5068c13aedd3fd44ecc3fe31e679131a]: Words in s. 35A heading inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(4)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/4)
[^key-509e3cfa48ff55c54a03f924842333a0]: [S. 47(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/3A)[(3B)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/3B) inserted (12.10.2015) by [The Pensions (2015 Act) (Consequential Amendments) (Units of Additional Pension) Order (Northern Ireland) 2015 (S.R. 2015/308)](https://www.legislation.gov.uk/nisr/2015/308), [arts. 1](https://www.legislation.gov.uk/nisr/2015/308/article/1), [2(2)](https://www.legislation.gov.uk/nisr/2015/308/article/2/2)
[^key-50b731361aba083d5af0d765180c6512]: Words in [s. 167(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1/a) substituted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4), [Sch. 2 para. 10](https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/10)
[^key-50f8438a4ace9f7716277aaf3b7bafdf]: [S. 171(3)-(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/171/3) applied (30.6.2005 for specified purposes, 1.9.2005 in so far as not already in force) by [Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11)](https://www.legislation.gov.uk/nia/2002/11), [ss. 6(5)](https://www.legislation.gov.uk/nia/2002/11/section/6/5), [9(3)](https://www.legislation.gov.uk/nia/2002/11/section/9/3); [S.R. 2005/319](https://www.legislation.gov.uk/nisr/2005/319), [art. 2](https://www.legislation.gov.uk/nisr/2005/319/article/2)
[^key-514a6f5a769510548930efa8f8aabadb]: Words in [s. 37(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/3) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 72(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/72/2); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-515777c35c720b1f9b704545865402ba]: Words in [s. 48BB(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/1/b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 81(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/81/4); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-51b3625fabda6819eb06c75045019116]: Words in [s. 77(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/9) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(12)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/12/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-51d484eb3ca590ab883793912680c16d]: Word in [Sch. 5 para. 5A(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5A/3) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-520d9e5c94f214c2e143a274b5fe1e31]: [Sch. 5A para. 2](https://www.legislation.gov.uk/ukpga/1992/7/paragraph/2): sum modified (28.9.2022) by [The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2022 (S.R. 2022/231)](https://www.legislation.gov.uk/nisr/2022/231), [arts. 1](https://www.legislation.gov.uk/nisr/2022/231/article/1), [4(4)](https://www.legislation.gov.uk/nisr/2022/231/article/4/4)
[^key-5230bc723bed28e7e3ae75da2a77e298]: [S. 48B(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/11) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(8)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/8/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-525a46dcbf7b18fd37beb347a7668474]: Figure in [Sch. 3 para. 5A(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5A/1/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(17)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/17) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-527272c64c473f96bd72489013683cad]: Words in [s. 11(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/7) inserted (14.12.2022 with effect from 6.4.2022) by [The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329)](https://www.legislation.gov.uk/uksi/2022/1329), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1329/regulation/1), [3(5)](https://www.legislation.gov.uk/uksi/2022/1329/regulation/3/5)
[^key-52836aeedbac78c42a7f03b90669e39d]: [S. 89(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/1A) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(b)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/b)
[^key-5290157896ca486f05179e17a38399ff]: [S. 161(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/2)[(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/3) substituted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 6(2)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/6/2); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-529f81729b3dbd78e7841aaa5d63fb07]: Words in [s. 141A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/2) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 101(2)(c)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/101/2/c); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-530140d328c40ff3d26b22b1dce01cdc]: Words in [Sch. 5 para. 4(1A)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1A/a) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 78(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/78/2)
[^key-53229d29f863483f70024394399aedf8]: Words in [Sch. 1 para. 3B(7B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7B) inserted (with retrospective effect in accordance with s. 6(4) of the amending Act) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 6(3)(a)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/3/a), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-5326bcfc1dddae4480fa447dbedb8151]: [S. 144(2ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/144/2ZA) inserted (20.12.2013) by [The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) (Northern Ireland) Order 2013 (S.I. 2013/3233)](https://www.legislation.gov.uk/uksi/2013/3233), [arts. 1](https://www.legislation.gov.uk/uksi/2013/3233/article/1), [2(3)](https://www.legislation.gov.uk/uksi/2013/3233/article/2/3)
[^key-5393f794c6f31a1e0499daa757f3cc0d]: [S. 167ZL(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZL/4A) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(16)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/16/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-53c6159fa62319a4a6e74bc6ec296479]: [S. 167ZK(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZK) formed from s. 167ZK (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(2)(b)](https://www.legislation.gov.uk/nia/2015/1/section/11/2/b), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-5410dc19f8b28bcff323d3fcef92af95]: [Sch. 7 para. 4(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/3/a) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 105(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/2); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-541d0d0727b3fddda3c183ad1eedc17d]: Words in [s. 44A(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/2/d) inserted (27.10.2008) by [The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286)](https://www.legislation.gov.uk/nisr/2008/286), [regs. 1(b)](https://www.legislation.gov.uk/nisr/2008/286/regulation/1/b), [2(2)(a)(i)](https://www.legislation.gov.uk/nisr/2008/286/regulation/2/2/a/i)
[^key-542bd2c6543a89b796055dc647f23299]: Word in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 13(6)](https://www.legislation.gov.uk/ukpga/2014/7/section/13/6)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/13/7)
[^key-5436ca32ca3943fce9f1fff39c95851d]: S. 90 repealed (with effect from 14.8.2010 and with savings until 6.4.2020) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 14(1)(b)](https://www.legislation.gov.uk/nia/2010/13/section/14/1/b), [36(1)(d)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/d/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [ss. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2), [34(2)(a)](https://www.legislation.gov.uk/nia/2010/13/section/34/2/a))
[^key-546092e343325754ad3fe4d0177ed441]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 2](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/2)
[^key-549511b71816e1bb00ec3729927e7e2e]: Words in [s. 15(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/1/b) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(2)(c)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/2/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-54c0e21a87ce8b31e82b2d277fd945c3]: Words in Sch. 5 para. 4(1) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(ii)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/ii/bb)
[^key-54c4ab2b9333f386ebc0a94bbf013ada]: [Sch. 5 para. A1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/A1) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 3](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/3)
[^key-54dc14aa4ed2062afe527cc6d83308f6]: Words in [s. 77(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/7) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(7)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/7)
[^key-551ea7123ffbe3e745acd4eb5ea12427]: Words in [s. 37(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 28(3)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/28/3/b)
[^key-5521ad11c50844f5c0437f45d15a2690]: [Sch. 1 para. 1(6)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/6) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 53](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/53)
[^key-559a0bd8b3820b43b58bd09bec7fd7f3]: [S. 52(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/3A)[(3B)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/3B) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/5); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-55cae480e0e0bd1e16a16619ff196f0c]: [S. 161(3A)-(3D)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/3A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(4)](https://www.legislation.gov.uk/nia/2015/1/section/6/4), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-55db6f477ac4e7a351155cff85919f66]: Words in [s. 12(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/2) substituted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(3)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/3), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-55f72245d1d7a43787218264db456fcb]: Words in [s. 62(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/c) added (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(a)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/a)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 5(b)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/5/b)
[^key-55fb6197f3d53641aa0a67226306e920]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [11(4)](https://www.legislation.gov.uk/nisr/2022/238/regulation/11/4) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-5667af4362d9231d08e5f485419f8c79]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(11)(b)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/11/b); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-5688a595589cc582ef17b8084da04064]: Words in Sch. 4A para. 1(6) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-568df1c3d605bb0eaa7ede617ca974a7]: Words in [s. 44(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/3) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 3(b)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/3/b); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-56d3f830e8b786024ddb87f324aca4d1]: [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3) applied (6.4.2007) by [The Social Security Contributions (Consequential Provisions) Regulations 2007 (S.I. 2007/1056)](https://www.legislation.gov.uk/uksi/2007/1056), [regs. 1](https://www.legislation.gov.uk/uksi/2007/1056/regulation/1), [2(2)](https://www.legislation.gov.uk/uksi/2007/1056/regulation/2/2)
[^key-56d5b1c5794844108560e5d2adc33f2e]: Words in [s. 141A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 38(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/38/2/a)
[^key-575adbc548b01dafb187e764a6984b0c]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 102(2)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/102/2/b); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-57677509e0d0b346f1eec79518d9af31]: Words in [s. 167ZD(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZD/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(11)(b)(i)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/11/b/i); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-5795db3269a2298633014ce5c8c1ff89]: Words in [Sch. 2 para. 3(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2/b) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(b)(iii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/b/iii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-57ee513c96a33f5fb04c3ad9e98a121c]: Words in s. 39A(3) repealed (7.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 47](https://www.legislation.gov.uk/nia/2007/2/section/47), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/339](https://www.legislation.gov.uk/nisr/2008/339), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2008/339/article/2/3/a) (with [art. 3(3)](https://www.legislation.gov.uk/nisr/2008/339/article/3/3))
[^key-57effb7e412ea51e4288793bb416b9a4]: [S. 48B(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/3A) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 53(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/53/3)
[^key-58298d9da23c33f7ba2e88921f4ec19b]: Words in [s. 77(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(4)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/4/a)
[^key-584f4b123a63a3853f5cdd196420981c]: [S. 167ZE(10A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/10A) inserted (1.10.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 15(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/15/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 3(c)](https://www.legislation.gov.uk/nisr/2006/344/article/3/c)
[^key-5884701bb9111424756bc1ab113b5968]: Word in [s. 4(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/4/1/a/v) omitted (23.3.2022) by virtue of [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 4](https://www.legislation.gov.uk/nia/2022/5/section/4), [5(5)](https://www.legislation.gov.uk/nia/2022/5/section/5/5)[(6)](https://www.legislation.gov.uk/nia/2022/5/section/5/6), [Sch. para. 4(a)](https://www.legislation.gov.uk/nia/2022/5/schedule/paragraph/4/a); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-589f1de0bb4e08e10515d4dce030182b]: [S. 12(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/7) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(7)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/7), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-58b5c142800e0d5232fee0c96286b796]: Words in [Sch. 1 para. 3B(7)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7/b) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(e)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/e), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-58fb35c7d2599c4d8c8c09e001f30f3f]: Words in s. 20(1) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-58fd16651525ca3437df1564510ecee6]: Words in [s. 167ZC(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZC/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(10)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/10/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-5913bd9107b99b70b0882ff6a11ff049]: Words in Sch. 5 para. 5(1)(a) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(g)(i)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/g/i/bb)
[^key-594c06259f8982b2c32b98ac4188a50d]: Words in [s. 48(5)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/5/a/i) inserted (7.12.2020) by [The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)](https://www.legislation.gov.uk/uksi/2020/1143), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/1/2), [39(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/39/2)
[^key-59ad9e3a65ad5ad14ff1d04127359b14]: Words in [s. 167ZE(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-59e8f1272274ff70cab8da2e6d6c58ed]: [Sch. 13 para. 3(2A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/13/paragraph/3/2A) inserted (1.10.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 22](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/22); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 3(c)](https://www.legislation.gov.uk/nisr/2006/344/article/3/c)
[^key-5a02139f86b416ffd05d5e4a0dd3a660]: Words in [s. 141A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 38(2)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/38/2/b)
[^key-5a217aedd8e6afdda8990aacfa3ea2b0]: [S. 10(7)-(7B)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/7) substituted for [s. 10(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/7) (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(9)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/9) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-5a61e32ff2f093c2647c64902fd3f54d]: Words in [s. 139(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/3) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(4)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/4/a)
[^key-5a85f4aea41ec5d6b5b496481c3b34a0]: Words in [s. 167ZC(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZC/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(10)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/10/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-5ace33a840c00a464fc66a2b4e689c59]: Word in [s. 167ZZ(1)(a)(v)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ/1/a/v) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(3)(c)](https://www.legislation.gov.uk/nia/2016/15/section/25/3/c), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-5ad1748968a45b4862814461b3976ffe]: S. 4(4)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 193(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/193/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-5b1ff1d3df0a8162ae473443babbaa82]: Word in [s. 123(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/f) repealed (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-5bd14ce7af0028e8d686316361bfa70f]: Sum in [s. 15(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3) substituted (6.4.2021) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157)](https://www.legislation.gov.uk/uksi/2021/157), [regs. 1](https://www.legislation.gov.uk/uksi/2021/157/regulation/1), [5(2)](https://www.legislation.gov.uk/uksi/2021/157/regulation/5/2)
[^key-5c3ab28f9b688b3c1f975b664771f448]: Words in [Sch. 7 para. 18](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/part/VI/crossheading/children-of-deceaseds-family) cross-heading substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(6)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/6)
[^key-5c4180bc2acf916c1a23333b052ceb87]: Words in s. 39A(4) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 74(5)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/74/5); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-5c6abc80bddab6213923036d8fdd1838]: Words in Sch. 4A para. 1(2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 104(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/2); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-5c6eec117d453950e922fb466e64ed79]: [S. 7(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/7/2A)[(2B)](https://www.legislation.gov.uk/ukpga/1992/7/section/7/2B) inserted (12.2.2015) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 6(6)](https://www.legislation.gov.uk/ukpga/2015/5/section/6/6)
[^key-5d26c81c0daa7bd45bfb7647c652ab64]: Words in s. 72(5) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(4)](https://www.legislation.gov.uk/nia/2007/2/section/48/4), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-5d3f9ecdff2b79a2bbe0b5bda117b2c5]: Words in [s. 159(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/159/1) repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(2)(a)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/2/a), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50))
[^key-5d93b5a3f9dca4758a75012b730054d5]: [Sch. 4B para. 2(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/2) formed from [Sch. 4B para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/2) (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(2)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/2/a) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-5dcf915bd0481cb1deb7942a50b34514]: Words in [s. 172(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/9) substituted (26.9.2007) by [Pensions Act 2007 (c. 22)](https://www.legislation.gov.uk/ukpga/2007/22), [ss. 8(5)(a)](https://www.legislation.gov.uk/ukpga/2007/22/section/8/5/a), [30(3)](https://www.legislation.gov.uk/ukpga/2007/22/section/30/3)
[^key-5e2dab28ad2f8653df30231cbc2aa9ea]: [S. 138](https://www.legislation.gov.uk/ukpga/1992/7/section/138) applied (with modifications) (1.4.2007) by [The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 (S.R. 2007/203)](https://www.legislation.gov.uk/nisr/2007/203), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/203/regulation/1/1), [15](https://www.legislation.gov.uk/nisr/2007/203/regulation/15)
[^key-5e6ae56e5240a9aeca09e04353dab498]: [Sch. 5 para. 4(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1)[(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1A) substituted for [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5) [para. 4(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1) (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 9](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/9)
[^key-5ec4e18fbf79fa99e55a25f52fc71c66]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 71](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/71)
[^key-5ed1f376ff554591d43946efafc50d69]: Punctuation in [s. 172(11B)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11B) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 18(3)(a)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/3/a)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/7)
[^key-5eecebc2800f7b9753024ab8f8f34ad8]: Words in [s. 75](https://www.legislation.gov.uk/ukpga/1992/7/section/75) heading substituted (6.12.2018) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 11(3)](https://www.legislation.gov.uk/nia/2008/1/section/11/3), [Sch. 1 para. 39(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/39/3) (as amended, in the case of s. 11, by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(2)](https://www.legislation.gov.uk/nia/2012/3/section/34/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/nia/2012/3/schedule/1/paragraph/5/b))
[^key-5f121577810e4e54e32d42c03b20b10d]: Act modified (5.12.2005) by [The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2005 (S.R. 2005/544)](https://www.legislation.gov.uk/nisr/2005/544), [art. 2](https://www.legislation.gov.uk/nisr/2005/544/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2005/544/schedule)
[^key-5f624baa33eacb1c139a2daf873f76de]: [S. 123(1)(h)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/h) and preceding word added (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(9)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/9); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-5f64ec679c6a4db428f45ca2ac2a46ac]: Words in [Sch. 1 para. 3B(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/3) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(d)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/d), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-5f79b6431def03bfe4c9b424bb164c87]: [S. 132(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/132/1) applied (with modifications) (1.4.2007) by [The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204)](https://www.legislation.gov.uk/nisr/2007/204), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/204/regulation/1/1), [18](https://www.legislation.gov.uk/nisr/2007/204/regulation/18)
[^key-602cf14ce0fbb95633e0262c761256a8]: Words in [Sch. 7 para. 15(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/15/2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 105(5)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/5/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-603d8170006e17ef649e58a4587902dc]: [S. 55(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/55/3/a) substituted (6.4.2010) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 2(5)](https://www.legislation.gov.uk/nia/2008/1/section/2/5), [Sch. 1 para. 7](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/7)
[^key-604f3133e2a60f1eb77d1cdae586af7e]: [Pt. 12ZC](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZC) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 5(2)](https://www.legislation.gov.uk/nia/2015/1/section/5/2), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(d)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/d)
[^key-60753e6b5e1a0856e9637a2823789512]: Sch. 6 para. 6(1) modified (6.4.2006) by [The Social Security (Industrial Injuries) (Prescribed Diseases) Regulations (Northern Ireland) 1986 (S.R. 1986/179)](https://www.legislation.gov.uk/nisr/1986/179), [art. 18B(2)(b)](https://www.legislation.gov.uk/nisr/1986/179/article/18B/2/b) (as inserted by [S.R. 2006/96](https://www.legislation.gov.uk/nisr/2006/96), [regs. 1](https://www.legislation.gov.uk/nisr/2006/96/regulation/1), [2(3)](https://www.legislation.gov.uk/nisr/2006/96/regulation/2/3))
[^key-60e15273595db6be5c90a9ab5012b07c]: [Sch. 5 para. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/crossheading/married-women) cross-heading substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 12](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/12)
[^key-60efead8cb14d312f56c243c4cf9896d]: Words in [s. 44A(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/1/a) substituted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 7 para. 4(2)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/4/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-6105ff52175c2c10057dff152f2182f8]: Sch. 2 para. 5(a) omitted (with effect for the tax year 2012-13 and subsequent tax years) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [s. 222(4)(d)(i)](https://www.legislation.gov.uk/ukpga/2012/14/section/222/4/d/i) (with [s. 222(5)](https://www.legislation.gov.uk/ukpga/2012/14/section/222/5))
[^key-610fcb50661a32d5e89bbf06edff6273]: Words in [Sch. 4A para. 5(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/5/4) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(3)(a)](https://www.legislation.gov.uk/nia/2008/1/section/8/3/a)
[^key-615f337ec6392090afb055e1d78d51b1]: Words in [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/5/b) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(5)(b)(ii)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/5/b/ii), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-6187e4b5064df33c672f13f7e75e1c1d]: [S. 15(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/1/c) and preceding word inserted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(2)(d)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/2/d) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-61fe9f110bacdecb35b429eade05730f]: Words in [s. 10(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/2) substituted (6.4.2020 except in relation to sporting testimonials which take place on or after 6.4.2020 but which were announced before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 4(2)](https://www.legislation.gov.uk/ukpga/2019/23/section/4/2), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 3](https://www.legislation.gov.uk/uksi/2020/285/regulation/3)
[^key-620781408d1e57c21bb8caae0765ff40]: Act modified (6.4.2017) by [The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2017 (S.R. 2017/73)](https://www.legislation.gov.uk/nisr/2017/73), [arts. 1](https://www.legislation.gov.uk/nisr/2017/73/article/1), [2](https://www.legislation.gov.uk/nisr/2017/73/article/2)
[^key-62298f004d8fb4f79b373eecc3a70eac]: Words in [Sch. 5 para. 7(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7/2) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(i)(ii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/i/ii)
[^key-622a7be65dd773a7dd940b83fe7b00a0]: Words in [Sch. 4B para. 12](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/12) inserted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(9)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/9/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-6249a044d106b21909fe5a479e427c09]: [S. 48B(1ZAA)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/1ZAA) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(8)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/8/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-625aea7685965b53f692f6806889f367]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) inserted (22.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 2](https://www.legislation.gov.uk/nia/2022/5/section/2), [5(1)](https://www.legislation.gov.uk/nia/2022/5/section/5/1)
[^key-6284fd44ee48d08b702bb72e98e18e4e]: Words in [s. 131(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/131/5) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-628a7e1afb665bd7257dd523656f9e4c]: [Sch. 5 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4) restricted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 21](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/21)
[^key-62ad3c8446c715797f5ae8e6ad4df6ad]: [S. 121(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/8) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(4)(c)](https://www.legislation.gov.uk/nia/2008/13/section/102/4/c), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-6321bf6b2434853afcd00da39ea6a7e0]: Words in [s. 1(2)(bb)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2/bb) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 191](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/191) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-63337d22ee3f5ea1a494729c25eb59f0]: Words in [s. 78(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/3) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 69](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/69)
[^key-63a6550cd3afd53a10c7132de0febf95]: Words in [s. 170](https://www.legislation.gov.uk/ukpga/1992/7/section/170) inserted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(18)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/18/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-63a99854dcde44faf2f15095fb118dca]: Words in s. 125(5)(a)(ii) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 200](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/200) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-63b100b1cafb1a2c3434509dfd60c26b]: Word in [s. 61A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/3/c) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(6)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/6); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-63b4c085cd272d60d8f49e862f912b72]: [S. 128](https://www.legislation.gov.uk/ukpga/1992/7/section/128) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-642fd7a83f5b18e73a21a207327396ce]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [12(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/12/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-643885e05ae2350abafd3c17848c8692]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [11(4)](https://www.legislation.gov.uk/nisr/2022/167/regulation/11/4)
[^key-645dcd537d0033b65cdb36c15de894d0]: [Sch. 6 para. 8(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/8/1/b) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-64bbec0821dcb578b15ea1fc4462181b]: [S. 22(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/5A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 9](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/9)
[^key-650e2da56424c80a3eb4ffe5dcca7ad9]: [S. 45(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2A) inserted (16.7.2015 for specified purposes, 12.10.2015 in so far as not already in force) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/4); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-653afa135733fd3d2aa3fd84440d0a6f]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [26(b)](https://www.legislation.gov.uk/nisr/2022/238/regulation/26/b) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-65890082f3f7398d957f0f40e68c563c]: Words in [s. 10(8)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/8/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(11)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/11/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-660aaf37067a31448018d6a98c760562]: Words in s. 39A(2)(a) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 29(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/29/2)
[^key-66b69e748a589ae4189b85cfbb937811]: Words in [Sch. 4B para. 9(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9/2/a) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(7)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/7/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-66c4714b36bdb8f31675d995ed442f71]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 17(b)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/17/b)
[^key-671aebda7f2b3463d86ce40aeebbb7ff]: Words in [s. 1(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/5) substituted (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(2)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [arts. 3(2)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/i), [4(2)(h)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/h), [5](https://www.legislation.gov.uk/nisr/2015/86/article/5) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-67361e257efd5816c183b47990093bd1]: Sum in [s. 11(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/4/a) substituted (6.4.2023) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2023 (S.I. 2023/236)](https://www.legislation.gov.uk/uksi/2023/236), [regs. 1](https://www.legislation.gov.uk/uksi/2023/236/regulation/1), [3(b)](https://www.legislation.gov.uk/uksi/2023/236/regulation/3/b)
[^key-673768777b04acc499b4d4f2ebf8fcb4]: S. 73(1AB) inserted (23.9.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 13(4)](https://www.legislation.gov.uk/nia/2010/13/section/13/4), [36(2)](https://www.legislation.gov.uk/nia/2010/13/section/36/2); [S.R. 2010/327](https://www.legislation.gov.uk/nisr/2010/327), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/a)[(b)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/b)[(c)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/c)
[^key-6769efb973fd4673b653f3f069eb135f]: Figure in [s. 15(3ZA)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3ZA/a) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/2011/3/section/2/1/a), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-6789d0a37691ebf9d0116f3df5137eee]: Words in [s. 12(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/1) inserted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(2)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/2), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-67c04bdfe32085df68c42910ba8ba5dc]: Words in [s. 172(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/4) substituted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 4](https://www.legislation.gov.uk/nia/2022/5/section/4), [5(5)](https://www.legislation.gov.uk/nia/2022/5/section/5/5)[(6)](https://www.legislation.gov.uk/nia/2022/5/section/5/6), [Sch. para. 8(3)](https://www.legislation.gov.uk/nia/2022/5/schedule/part/1/paragraph/8/3); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-67e45345afcf6683d97e2de9e41c8f9c]: [Sch. 1 para. 3(3A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/3A)[(3B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/3B) inserted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 2(3)](https://www.legislation.gov.uk/ukpga/2004/3/section/2/3), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(b)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/b)
[^key-681877a735a2c6a33ca27f8ee2bf1066]: Words in [s. 145(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/145/4) substituted (6.12.2018) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 11(3)](https://www.legislation.gov.uk/nia/2008/1/section/11/3), [Sch. 1 para. 40](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/40) (as amended, in the case of s. 11, by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(2)](https://www.legislation.gov.uk/nia/2012/3/section/34/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/nia/2012/3/schedule/1/paragraph/5/b))
[^key-683a01e3181ac1b7e2ddba0d0d6db59a]: Words in [s. 114(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/114/4) repealed (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(4)](https://www.legislation.gov.uk/nia/2008/1/section/4/4), [Sch. 1 para. 16](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/16), [Sch. 6 Pt. 2](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/2) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-6840ac1397e869782233830807aea505]: Words in [s. 10(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/4) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(7)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/7/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-6850746f9ed1ac48bb3d6ccaca925249]: [S. 22(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2/d) and preceding word inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/5); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-68a15306345ba80dceb217a68fe15823]: [Sch. 11 para. 2(dd)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/dd) inserted (27.10.2008) by [The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286)](https://www.legislation.gov.uk/nisr/2008/286), [regs. 1(b)](https://www.legislation.gov.uk/nisr/2008/286/regulation/1/b), [2(3)](https://www.legislation.gov.uk/nisr/2008/286/regulation/2/3)
[^key-68c49a5c64ca562567dbfd2ccffff9a7]: Words in [s. 114(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/114/2) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 93(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/93/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-68ccb53e6b1b7de367616d144ea72d8f]: Words in [s. 48BB(3)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/3/a/i) inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 16](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/16); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-690d307a19365fd4e494178c3673830b]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) inserted (20.12.2013) by [The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) (Northern Ireland) Order 2013 (S.I. 2013/3233)](https://www.legislation.gov.uk/uksi/2013/3233), [arts. 1](https://www.legislation.gov.uk/uksi/2013/3233/article/1), [2(4)(b)](https://www.legislation.gov.uk/uksi/2013/3233/article/2/4/b)
[^key-693d575b597fb120cca45942ff13eab2]: Word in [s. 39C(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/3/b) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 4(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/4/3)
[^key-6951d0663bf33a8d5fefd7e4701179af]: Word in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 4(2)](https://www.legislation.gov.uk/ukpga/2006/10/section/4/2), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-69a361d0741dff5e1f9f707f3dd07284]: [S. 70(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2) substituted (20.6.2016) by [The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228)](https://www.legislation.gov.uk/nisr/2016/228), [regs. 1](https://www.legislation.gov.uk/nisr/2016/228/regulation/1), [5(2)](https://www.legislation.gov.uk/nisr/2016/228/regulation/5/2)
[^key-69b726f9cee45d248ed2bca27f4c4c2d]: Words in [s. 38(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/2) substituted (6.12.2018) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 11(3)](https://www.legislation.gov.uk/nia/2008/1/section/11/3), [Sch. 1 para. 37](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/37) (as amended, in the case of s. 11, by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(2)](https://www.legislation.gov.uk/nia/2012/3/section/34/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/nia/2012/3/schedule/1/paragraph/5/b))
[^key-69c7d7421080380c5a50ceeb76f5ae6a]: Words in [s. 45(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/1/a) inserted (16.7.2015 for specified purposes, 12.10.2015 in so far as not already in force) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(2)(a)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/2/a); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-69ca264458f950b237d56239fc3ce837]: S. 172(11ZB) inserted (with effect in relation to regulations specifying the upper earnings limit for 2009-10 or any subsequent tax year) by [National Insurance Contributions Act 2008 (c. 16)](https://www.legislation.gov.uk/ukpga/2008/16), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2008/16/section/2/2), [6(1)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/1) (with [s. 6(3)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/3))
[^key-69fc9340b0778182c5b4e5c88f863f65]: Sum in [s. 15(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3/a) substituted (6.4.2023) by [National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16)](https://www.legislation.gov.uk/ukpga/2022/16), [s. 2(3)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/3)[(4)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/4)
[^key-6a07c1963e6039294c50c888e89687d7]: Words in Sch. 5 para. 2 substituted (with effect in relation to incremental periods beginning on or after 6.4.2005) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(2)(b)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/2/b) (with [Sch. 2 para. 6(5)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/5) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-6a0bff9d6d93efc39f80c24c44aead31]: [Sch. 4B para. 6(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/6) formed from [Sch. 4B para. 6](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/6) (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(5)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/5/a) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-6a143ad315fb36ce781371ac6aa8b259]: [S. 44B(7)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/44B/7/a) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-6a1ef40ab27723c6032b298f9e846139]: [S. 167ZN(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/9) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(5)](https://www.legislation.gov.uk/nia/2015/1/section/9/5), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^key-6a2fcc5a19bf0e17e940c32f2a7a595c]: [S. 48B(4)-(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/4) substituted for [s. 48B(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/4) (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 53(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/53/4)
[^key-6aef18c98f5e6c3bf3ed7b477e8d6e8b]: Words in [Sch. 2 para. 1(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/1/c) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588)](https://www.legislation.gov.uk/uksi/2010/588), [arts. 1](https://www.legislation.gov.uk/uksi/2010/588/article/1/1), [3(2)](https://www.legislation.gov.uk/uksi/2010/588/article/3/2)
[^key-6b25fa15be69e8563aa538823aee59a6]: Words in [s. 167ZT(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT/3/a) inserted (3.1.2019) by [The Human Fertilisation and Embryology Act 2008 (Remedial) Order 2018 (S.I. 2018/1413)](https://www.legislation.gov.uk/uksi/2018/1413), [art. 1(1)](https://www.legislation.gov.uk/uksi/2018/1413/article/1/1), [Sch. 1 para. 8(2)](https://www.legislation.gov.uk/uksi/2018/1413/schedule/1/paragraph/8/2)
[^key-6b35bd0b5519914298bbfdf415a56ca0]: Word in [s. 123(1)(f)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/f) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 96](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/96); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-6b5a9f95f9860a8d302c013706de26f9]: [S. 48A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/2A) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(6)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/6/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-6b61d20ffaf9c4cfcd37f7b95fab456f]: S. 142 substituted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 56(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/56/2), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/392/article/3))
[^key-6b78f638f0d9d03659e4d6057b4870ee]: Words in [s. 77(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/8) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(8)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/8/b)
[^key-6c170b603a4e85111b88efc0b60d8aae]: Word in [s. 167ZZ(1)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ/1/a/ii) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(3)(b)](https://www.legislation.gov.uk/nia/2016/15/section/25/3/b), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-6c2b0d952b8fca6bd69ae6b7ad94776c]: [Sch. 3 para. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/5A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 1(3)](https://www.legislation.gov.uk/nia/2008/1/section/1/3)
[^key-6c3dcc35b719f10a5c3f3d41270ad24a]: Words in [s. 172(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/4) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(19)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/19/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-6c58a68b5af7ab960bdecdf83644c27d]: Words in [s. 55(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/55/2) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 4(a)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/4/a)
[^key-6c9b8890af6d8e2c3dbe22099d11c1d3]: Words in [Sch. 5 para. A1(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/A1/4) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(a)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/a)
[^key-6d259e815bbb82599b76ad03d58b977c]: Words in [s. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/2/1/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 192](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/192) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-6d2d8dfa56b0fbfcc248a86c6d82815f]: [Sch. 5 para. 7B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B) applied (with modifications) (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [ss. 8(4)](https://www.legislation.gov.uk/ukpga/2015/5/section/8/4), [53(3)](https://www.legislation.gov.uk/ukpga/2015/5/section/53/3) (with [s. 8(5)](https://www.legislation.gov.uk/ukpga/2015/5/section/8/5))
[^key-6d2d8fc69a1e79c6fbe64b56d63da096]: Words in [s. 139(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/2)
[^key-6d33e9a35796d67a37e01109bcfbd77f]: S. 80 repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2) and see also [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 30(1)](https://www.legislation.gov.uk/nia/2010/13/section/30/1))
[^key-6d5d69850a3a2465e193c0e84d582ec7]: [S. 78(4)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/4/d) repealed (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(4)](https://www.legislation.gov.uk/nia/2008/1/section/4/4), [Sch. 1 para. 13](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/13), [Sch. 6 Pt. 2](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/2) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-6d9a18aaa7a3703d5e54c199bd83b8e3]: Word in [s. 51(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-6dc99b1ecabe673004a7f32763506722]: [S. 167ZE(12)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/12) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(3)](https://www.legislation.gov.uk/nia/2015/1/section/9/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^key-6df354e55405af13ca670ba745e1b50c]: [Sch. 4A para. 7(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/7/4A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(4)(b)](https://www.legislation.gov.uk/nia/2008/1/section/8/4/b)
[^key-6e279668e6bf598f35d73c44ebe9fa60]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [25(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/25/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-6e55bd04f93119bed7d3573aac015506]: S. 72(2A) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(3)](https://www.legislation.gov.uk/nia/2007/2/section/48/3), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-6ea694b64f3d2d6740c84ddf45df892f]: Word in [s. 48(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/1) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 78(2)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/78/2/b); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-6eb090c89c915017b4eaaf29ab7aee2a]: [Sch. 2 para. 1(ab)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/1/ab) inserted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-6f038d95117d9c9167b68660eddb156e]: Words in [s. 113(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/113/1) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 92](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/92); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-6f93d731222956f0ac2de5468a096f84]: [S. 95A](https://www.legislation.gov.uk/ukpga/1992/7/section/95A) inserted (1.6.2016 for specified purposes, 31.10.2016 in so far as not already in force) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [72(1)](https://www.legislation.gov.uk/nisi/2015/2006/article/72/1); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [arts. 2(3)(b)](https://www.legislation.gov.uk/nisr/2016/234/article/2/3/b), [3(2)(c)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/c)
[^key-6fa4a6e90d0655d2bc352c00d4a77326]: Words in [s. 141A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/5) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(b)(iii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/b/iii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-6fbc58b88d7ea12b39a303fe4eb7f11b]: [Sch. 1 para. 3B(7A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7A)[(7B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7B) inserted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(f)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/f), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-6fe3aaa464314bc636b5ff2adba7f1fe]: Words in [s. 22(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2A) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 10(1)(a)](https://www.legislation.gov.uk/nia/2008/1/section/10/1/a)
[^key-6ff2707c4cb6a084f775c504c99e6eb1]: [S. 10A](https://www.legislation.gov.uk/ukpga/1992/7/section/10A) modified (6.4.2022 for the tax year 2022-23) by [Health and Social Care Levy (Repeal) Act 2022 (c. 43)](https://www.legislation.gov.uk/ukpga/2022/43), [Sch. para. 3(2)](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/3/2) (with [Sch. para. 8](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/8))
[^key-6fff993f6289205ee8c373611e6fa605]: Words in [s. 167ZL(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZL/4/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(16)(a)(i)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/16/a/i) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-7013f07cada50e09a1d581738772120f]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [26(b)](https://www.legislation.gov.uk/nisr/2023/57/regulation/26/b) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-7066c34c228673e708a721f950224f1a]: Words in [s. 39](https://www.legislation.gov.uk/ukpga/1992/7/section/39) repealed (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 3(a)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/3/a), [Sch. 6 Pt. 4](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/4)
[^key-706ff9078577df05ccea662eb5b95fda]: Words in [s. 48BB](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 81(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/81/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-70984e6e59b53276e4a705f75e12ef40]: [Sch. 3 para. 9](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/9) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 18(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/18/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-70ae43f8e4712cc01bb180128a9d3d16]: Words in [s. 89(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/1) substituted (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(4)](https://www.legislation.gov.uk/nia/2008/1/section/4/4), [Sch. 1 para. 15](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/15) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-710c7fdef7813a5bba8d1e82af04c8ed]: [S. 48B(1)-(1B)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/1) substituted for s. 48B(1)-(1A) (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 53(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/53/2)
[^key-7177e91335a420b5ad9779da66795588]: Words in [Sch. 1 para. 3B(9)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/9) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 174(3)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/174/3/a)
[^key-71d0854c693b8cb40df45af17c4cbbf4]: Act modified (1.6.2015) by [The Social Security (Contributions) (Republic of Chile) Order (Northern Ireland) 2015 (S.R. 2015/179)](https://www.legislation.gov.uk/nisr/2015/179), [art. 2](https://www.legislation.gov.uk/nisr/2015/179/article/2)
[^key-721a0372f5fe74c656ecdd9869da4c5a]: [S. 167ZG(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZG/4) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(16)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/16), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-72474b2ec5aded0ce73f88bfe939789b]: Word in [s. 142(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/142/3) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 39(3)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/39/3/a)
[^key-726309a6fb5867670238e9b4b0d0555e]: Words in [s. 77(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(5)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/5)
[^key-72749c91d081e52b821f6e7369553290]: Word in [s. 6A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/6A/3/c) repealed (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-72c9d96f32aee1feb79479326428f621]: Pt. 9: transfer of functions in part (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 49(2)(b)](https://www.legislation.gov.uk/ukpga/2002/21/section/49/2/b), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) (with [s. 54(1)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/1)[(3)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/3)[(4)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/4)[(6)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/6)[(8)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/8)); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-737a90d9e7c27270d2d98a082cd65512]: Words in s. 63(c) repealed (with effect from 14.8.2010 and with savings until 6.4.2020) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 36(1)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [ss. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2), [34(2)(a)](https://www.legislation.gov.uk/nia/2010/13/section/34/2/a))
[^key-73a3dd2ad503bfeb01f615aab925afee]: Word in [s. 8(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/8/2/b) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 1(1)(b)](https://www.legislation.gov.uk/ukpga/2011/3/section/1/1/b), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-744e990aac0d1c23de72336c2f42b39f]: [Sch. 4B para. 6(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/6/b) and preceding word inserted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(5)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/5/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-74583cf1544245d9db3570c6db3efccf]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (15.11.2018) by [The Social Security (Updating of EU References) (Amendment) (Northern Ireland) Regulations 2018 (S.I. 2018/1085)](https://www.legislation.gov.uk/uksi/2018/1085), [regs. 1](https://www.legislation.gov.uk/uksi/2018/1085/regulation/1), [2(b)](https://www.legislation.gov.uk/uksi/2018/1085/regulation/2/b)
[^key-74eb25dbdd57a643be15f731b8c97e0c]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [16(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/16/1)
[^key-74f2315b7e645dad7b364b78e5e11fb0]: Words in [Sch. 2 para. 3(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1/c) substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(a)(iii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/a/iii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-757fe2293a4478ee7085c145a264a14d]: [Sch. 1 para. 3B(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/1A) inserted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(b)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/b), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-7658feec79c097acbfa31c3bb96b69be]: [S. 9A](https://www.legislation.gov.uk/ukpga/1992/7/section/9A) inserted (13.5.2014 for specified purposes, 6.4.2015 in so far as not already in force) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(8)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/8)[(11)(a)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/11/a)
[^key-7660701ebf3d93652b4d1644b5def844]: [S. 55C](https://www.legislation.gov.uk/ukpga/1992/7/section/55C) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [arts. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [273(2)](https://www.legislation.gov.uk/nisi/2005/255/article/273/2)
[^key-76942b177f89450ec5ecfc30d681ef30]: Words in Sch. 1 para. 6(7) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(c)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/c) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-76caec3e6a8436ea5cdceb5a0e70a1b7]: Words in [s. 78(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/8) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 67(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/67/3)
[^key-773113b59f8774774659203a0cb8e0ac]: Words in [Sch. 7 para. 6(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/3) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 105(4)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/4/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-7749ec89e91f75fc4ed8840153d76f4d]: Words in [s. 63(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/63/g) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 70](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/70)
[^key-775104c20d61978a5c29431d02c9393c]: [S. 10(12)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/12) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(9)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/9), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-77937a2cd2332acb1bf73864ef19c00f]: Sum in s. 13(1) substituted (6.4.2023) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2023 (S.I. 2023/236)](https://www.legislation.gov.uk/uksi/2023/236), [regs. 1](https://www.legislation.gov.uk/uksi/2023/236/regulation/1), [4](https://www.legislation.gov.uk/uksi/2023/236/regulation/4)
[^key-77a1e37c2a6c3fbcabe940c8eba0331b]: [S. 60(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/3/a)[(bb)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/3/bb) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 17(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/17/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-7807e660fdb5f58dc66a03432ca1ba8d]: Word in [s. 55A](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/shared-additional-pension) heading inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(5)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/5)
[^key-784df1d5a8bc73c8cff5e77ff470984d]: [Sch. 1 para. 7B(7)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7B/7) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paraS. 18(2)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/18/2), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-785ac5743f1c81f6ef63b1fe6d17f22a]: S. 5(3) repealed (with effect in relation to regulations specifying the upper earnings limit for 2009-10 or any subsequent tax year) by [National Insurance Contributions Act 2008 (c. 16)](https://www.legislation.gov.uk/ukpga/2008/16), [ss. 2(1)(b)](https://www.legislation.gov.uk/ukpga/2008/16/section/2/1/b), [6(1)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/1), [Sch. 2](https://www.legislation.gov.uk/ukpga/2008/16/schedule/2) (with [s. 6(3)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/3))
[^key-78ce40bce31e2623afb52ac9dbfeaa47]: [S. 43(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/3/a)[(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/3/aa) substituted for s. 43(3)(a) (17.2.2005) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [arts. 1(3)](https://www.legislation.gov.uk/nisi/2005/255/article/1/3), [272(a)](https://www.legislation.gov.uk/nisi/2005/255/article/272/a)
[^key-78e881e9707b1864420d8c4f919b4197]: [S. 62(1)(ad)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/ad)[(ae)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/ae) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(11)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/11/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-790da8847e4fd88bc2d0bc362332c5cc]: Words in [s. 10(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/4) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(5)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/5), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-7961075a1100dd4df033e57fb9bc25e7]: Words in [Sch. 7 para. 18](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/18) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(6)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/6/b)
[^key-796b0ba834edddee49cff1364aa1cd4d]: Words in [Sch. 4A para. 2(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/2/4A) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-79bba0977e04fb548ea8cdd3501d64d2]: Words in [s. 167ZB(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZB/4) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(9)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/9/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-79cf186f99a236455f8e2121419195b4]: Words in [Sch. 9 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/crossheading/married-children) cross-heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/4)
[^key-7a116a102d4bc26768534db19fb63f5d]: [S. 136(4ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4ZA)[(4ZB)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4ZB) inserted (17.2.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [78(3)](https://www.legislation.gov.uk/nisi/2015/2006/article/78/3); [S.R. 2016/46](https://www.legislation.gov.uk/nisr/2016/46), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/46/article/3/3)
[^key-7a36bf5e2e251f88d73c6e5636c7e6cf]: Words in [Sch. 7 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(4)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/4/a)
[^key-7b212be153690aee248f2a4988b5f8c0]: [S. 10(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-7b24209e7840750fbb7999ceec4137ef]: Sch. 5 para. 4 applied (with modifications) (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 53(3)](https://www.legislation.gov.uk/ukpga/2015/5/section/53/3), [Sch. 5 paras. 2](https://www.legislation.gov.uk/ukpga/2015/5/schedule/5/paragraph/2), [3](https://www.legislation.gov.uk/ukpga/2015/5/schedule/5/paragraph/3) (with [ss. 8](https://www.legislation.gov.uk/ukpga/2015/5/section/8), [9](https://www.legislation.gov.uk/ukpga/2015/5/section/9))
[^key-7b289e8db7a86ef1a9d4eb668286ed6d]: [Pt. 8A](https://www.legislation.gov.uk/ukpga/1992/7/part/8A) inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by [Health and Social Care Act 2008 (c. 14)](https://www.legislation.gov.uk/ukpga/2008/14), [ss. 134](https://www.legislation.gov.uk/ukpga/2008/14/section/134), [170](https://www.legislation.gov.uk/ukpga/2008/14/section/170); [S.I. 2008/3137](https://www.legislation.gov.uk/uksi/2008/3137), [art. 2](https://www.legislation.gov.uk/uksi/2008/3137/article/2)
[^key-7bb8390855f03cb2849dc27fead7c69d]: Word in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (13.10.2014) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 20](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/20); [S.I. 2014/2727](https://www.legislation.gov.uk/uksi/2014/2727), [art. 2](https://www.legislation.gov.uk/uksi/2014/2727/article/2)
[^key-7bc1fd6ceb879c506e6a61c4070258fa]: Words in [s. 10A(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/2/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 198(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/198/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-7bca964dfb8442b0fb90565e8de975d1]: Sum in [s. 18(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1A) substituted (6.4.2021) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157)](https://www.legislation.gov.uk/uksi/2021/157), [regs. 1](https://www.legislation.gov.uk/uksi/2021/157/regulation/1), [5(2)](https://www.legislation.gov.uk/uksi/2021/157/regulation/5/2)
[^key-7c6bdee789ea12917101571984056334]: Words in [Sch. 3 para. 5(7)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/7) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 3(2)](https://www.legislation.gov.uk/nia/2008/1/section/3/2)
[^key-7c89b0ac6dd4a9df66487d6ca9eb125c]: Words in [s. 139(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/5) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(6)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/6)
[^key-7d0c0f01f78e965023bcf37ad73de939]: Words in [s. 23A(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/23A/1/a) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 50](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/50)
[^key-7d2e18f1fcebe24032ff7d0f2444cbf5]: Words in [s. 20(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/20/2) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 3(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/3/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-7d6b4fa4f4c4058204dbad60146e46b0]: Words in Sch. 2 para. 3(1) substituted (with effect in accordance with [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(a)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/a/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-7d7bdab402d8e5c29decd0ee0044e796]: Words in [s. 126](https://www.legislation.gov.uk/ukpga/1992/7/section/126) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 98](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/98); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-7e3974c0e699c75da35cdb48366ec7f0]: Words in [s. 30DD](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/incapacity-benefit) heading inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(2)(a)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/2/a)
[^key-7ec90f6c7b069b70221122e1e0628d48]: [S. 85](https://www.legislation.gov.uk/ukpga/1992/7/section/85) repealed (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(1)(c)](https://www.legislation.gov.uk/nia/2008/1/section/4/1/c), [Sch. 6 Pt. 2](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/2) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-7f3cc64a814928b5ac261d961092bc4c]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (15.11.2018) by [The Social Security (Updating of EU References) (Amendment) (Northern Ireland) Regulations 2018 (S.I. 2018/1085)](https://www.legislation.gov.uk/uksi/2018/1085), [regs. 1](https://www.legislation.gov.uk/uksi/2018/1085/regulation/1), [2(a)](https://www.legislation.gov.uk/uksi/2018/1085/regulation/2/a)
[^key-7f8c7bb6e7d18c61324ce797c545942a]: Words in [s. 4C(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/11) substituted (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(4)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/4); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [arts. 3(2)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/i), [4(2)(h)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/h), [5](https://www.legislation.gov.uk/nisr/2015/86/article/5) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-8025a2485ba8ffe4af04bc0aa378d276]: Words in Sch. 5 para. 3C(1)(b) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b/3), [Sch. paras. 6(e)(iii)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/iii/bb)
[^key-8081c6194ecc1967373cd160afbefd29]: S. 10(7B)(aa) inserted (with effect in relation to the tax year beginning with 6.4.2006 and subsequent tax years) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 10(7B)) Regulations 2007 (S.I. 2007/795)](https://www.legislation.gov.uk/uksi/2007/795), regs. 1, 2(b)
[^key-80e12deaea3ee31d3fd2f04ed50f0675]: [Sch. 1 para. 6(4B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/6/4B) inserted (with effect in accordance with s. 147(5) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 147(2)](https://www.legislation.gov.uk/ukpga/2003/14/section/147/2)
[^key-80eb09c64195d7949772aa25be4d3103]: S. 60(6) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-81795001fb1dad002aeff9f52985be9f]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (21.3.2022) by [The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332)](https://www.legislation.gov.uk/uksi/2022/332), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2022/332/article/1/2), [16(3)(a)](https://www.legislation.gov.uk/uksi/2022/332/article/16/3/a)
[^key-81feee480973f80ef52df108b3e000af]: [S. 44A(A1)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/A1) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 31(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/31/2)
[^key-82268b9dcb58009c79bce9693fdad565]: [S. 70(2)(da)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2/da) inserted (17.11.2021) by [The Social Security (Scotland) Act 2018 (Disability Assistance for Children and Young People) (Consequential Modifications) (No. 2) Order 2021 (S.I. 2021/1301)](https://www.legislation.gov.uk/uksi/2021/1301), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2021/1301/article/1/2), [5(3)](https://www.legislation.gov.uk/uksi/2021/1301/article/5/3)
[^key-82569d87e8dc29d3637d746ef53bbca2]: [S. 39C(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/2) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 14(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/14/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-828fe4a2891ea50c29181dd33f48b136]: Words in [s. 141A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/5) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(b)(ii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/b/ii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-8296d3249aee6b2ca7dd41f8147ba258]: Words in [s. 77(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/5) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(6)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/6)
[^key-831ffeb43b64e35c50a914207b5373f8]: [S. 30D](https://www.legislation.gov.uk/ukpga/1992/7/section/30D) modified (6.4.2003) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modifications for Her Majestys Forces and Incapacity Benefit) Regulations 2003 (S.I. 2003/735)](https://www.legislation.gov.uk/uksi/2003/735), [regs. 1](https://www.legislation.gov.uk/uksi/2003/735/regulation/1), [3](https://www.legislation.gov.uk/uksi/2003/735/regulation/3)
[^key-833faa3be653b2e2c60d2ac030e7ca92]: Words in [Sch. 4A para. 5(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/5/4A) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-84167bf91f408195e11809a10d95f175]: Words in [s. 134(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/1/b) substituted (17.2.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [77](https://www.legislation.gov.uk/nisi/2015/2006/article/77); [S.R. 2016/46](https://www.legislation.gov.uk/nisr/2016/46), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/46/article/3/3)
[^key-851f7c20e111620f5de8a710af83e7a5]: Word in [s. 44(7)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/7/c) substituted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(3)](https://www.legislation.gov.uk/nia/2008/13/section/102/3), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-856067825d4031f537453864aaba5421]: Word in [s. 172(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11) substituted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 18(2)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/2)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/7)
[^key-85648e906536c8086d5e5bb04e08f36f]: Figure in [s. 39(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/1) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 3](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/3) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(ii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/ii)
[^key-858aeda7079575ddbc422ece50c468a7]: [S. 41](https://www.legislation.gov.uk/ukpga/1992/7/section/41) excluded (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [22(a)](https://www.legislation.gov.uk/nisr/2010/312/regulation/22/a) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3))
[^key-85ebed52950293e624bf7ce87f56197f]: [S. 23A(8A)](https://www.legislation.gov.uk/ukpga/1992/7/section/23A/8A) inserted (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(2)](https://www.legislation.gov.uk/nisr/2016/78/article/2/2)
[^key-866170e6bae4af944236c60fca2fbe18]: S. 8(2) modified (for the tax year 2022-23) by [Health and Social Care Levy Act 2021 (c. 28)](https://www.legislation.gov.uk/ukpga/2021/28), [s. 5(4)(a)](https://www.legislation.gov.uk/ukpga/2021/28/section/5/4)
[^key-86643ceb91024401c49fba1ef18a9479]: [S. 2(2ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/2/2ZA)[(2ZB)](https://www.legislation.gov.uk/ukpga/1992/7/section/2/2ZB) inserted (12.2.2015) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 6(5)](https://www.legislation.gov.uk/ukpga/2015/5/section/6/5)
[^key-86a30ab9e288f9392a00162b82bcacc1]: [S. 167ZLA](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZLA) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(4)](https://www.legislation.gov.uk/nia/2015/1/section/9/4), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^key-87006c5c3221bcab4aea9505fd683580]: Words in [s. 125(3)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/125/3/d) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 97](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/97); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-8748b9c6cec09db1e4020fdec13e70ea]: [Sch. 5 para. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7) omitted (7.6.2012 for specified purposes) by virtue of [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [ss. 3(5)](https://www.legislation.gov.uk/nia/2012/3/section/3/5), [34(3)](https://www.legislation.gov.uk/nia/2012/3/section/34/3) (with [s. 3(7)](https://www.legislation.gov.uk/nia/2012/3/section/3/7)); [S.R. 2012/233](https://www.legislation.gov.uk/nisr/2012/233), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2012/233/article/2/2/c)
[^key-87b3db5a59426931384210b4a1c5b694]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (6.4.2006) by [The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [5(3)](https://www.legislation.gov.uk/uksi/2006/745/article/5/3)
[^key-87fadb0b9d9d352898a45ac2c6e77626]: [S. 30DD(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD/1) substituted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(2)(b)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/2/b)
[^key-882944edad5fac96da4a3827e1b2f848]: [S. 133(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1A) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(14)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/14/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-88617aec3060a681690ee16e3a8187d0]: [S. 39B](https://www.legislation.gov.uk/ukpga/1992/7/section/39B) repealed (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 13](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/13); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-88839e0c587596929fd1816c5c8cb9f3]: Words in [s. 4A(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/6) omitted (8.8.2003) by virtue of [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2003 (S.I. 2003/1884)](https://www.legislation.gov.uk/uksi/2003/1884), [arts. 1](https://www.legislation.gov.uk/uksi/2003/1884/article/1), [4](https://www.legislation.gov.uk/uksi/2003/1884/article/4)
[^key-88b5f72c94c7f640a62c4541cd25b9f6]: Words in s. 63(f)(i) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-88e0b3d800a99096bf591240c89cca79]: Words in [s. 44(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/6) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 5(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/5/3)
[^key-893f844aefc11dcb727a899b3e114a55]: [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5) modified (6.4.2005) by [The Social Security (Retirement Pensions etc.) (Transitional Provisions) Regulations (Northern Ireland) 2005 (S.R. 2005/123)](https://www.legislation.gov.uk/nisr/2005/123), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2005/123/regulation/1/1), [2](https://www.legislation.gov.uk/nisr/2005/123/regulation/2)
[^key-894b17edda465fa10d8febe502105d7e]: [S. 38(A1)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/A1) inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 11(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/11/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-894e3a1bac2cfaee5959f2db9633b029]: Words in [Sch. 7 para. 6(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/4/a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 105(4)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/4/b); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-89823ab5f7ad05aea93358c231efecb6]: Words in s. 146(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 201(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/201/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-89b37eb3ede1ba62fb53e8549836dd5a]: Words in [Sch. 1 para. 3B(7B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7B) inserted (with retrospective effect in accordance with s. 6(4) of the amending Act) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 6(3)(b)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/3/b), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-89d2600f49dca37a8b3aded978db12db]: Words in s. 10ZA(1)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(3)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/3/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-89f85b37abb1d8a73943d753a1164fa2]: [S. 126ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/126ZZ11/1) excluded (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (revoked) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [26(b)](https://www.legislation.gov.uk/nisr/2022/167/regulation/26/b)
[^key-89fd557e0fe33dc75d8c81033c109fe9]: [S. 70(7A)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/7A) inserted (coming into force in accordance with reg. 1(1) of the amending Rule) by [The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236)](https://www.legislation.gov.uk/nisr/2016/236), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2016/236/regulation/1/1), [4(3)](https://www.legislation.gov.uk/nisr/2016/236/regulation/4/3)
[^key-8a531ecc9c38fe6bce47166da236fe37]: Words in [Sch. 7 para. 18](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/18) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(6)(c)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/6/c)
[^key-8a64e93cab74a501e9811d90cdfbf88c]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 34(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/34/2)
[^key-8a670900de8627062973c4fb6b3f4808]: [Sch. 1 para. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/2) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 53](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/53)
[^key-8a91566463bcf50a14d725b93e93e4a5]: Words in [s. 18(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1/b) substituted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 14](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/14), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-8b256d13c165eb1163ea7714b1f44f18]: Words in s. 56(1) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-8b6fc3bbdb9e7508fc0375e35e7d03f3]: [S. 48(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/5) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(5)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/5) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-8bc9ccdac5f271d74b32eb14b2d4b649]: Words in [Sch. 7 para. 6(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/4) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 105(4)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/4/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-8bf80f9a40743865d2157c00dfbb6dd2]: S. 42 modified (31.3.2003) by [The Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 (S.I. 2003/962)](https://www.legislation.gov.uk/uksi/2003/962), [art. 5(3)](https://www.legislation.gov.uk/uksi/2003/962/article/5/3)
[^key-37c33bd339009806d6583ca9d9239738]: S. 30C modified (31.3.2003) by [The Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 (S.I. 2003/962)](https://www.legislation.gov.uk/uksi/2003/962), [art. 5(2)](https://www.legislation.gov.uk/uksi/2003/962/article/5/2)
[^key-4ac7b2f4c9d21239ff12e5a914c876ca]: [S. 129(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/129/2A) and preceding words inserted (1.4.2003) by [The Housing Support Services (Northern Ireland) Order 2002 (S.I. 2002/3154)](https://www.legislation.gov.uk/nisi/2002/3154), [arts. 1(2)](https://www.legislation.gov.uk/nisi/2002/3154/article/1/2), [8(1)](https://www.legislation.gov.uk/nisi/2002/3154/article/8/1); [S.R. 2003/171](https://www.legislation.gov.uk/nisr/2003/171), [art. 2](https://www.legislation.gov.uk/nisr/2003/171/article/2)
[^key-8c018e30189eca18b8610407573ebbf2]: [S. 62(1)(ab)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/ab) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 87](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/87); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-8c39e67b8365c28e77a600712af24887]: Words in s. 146(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 201(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/201/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-8c48d20a2171909ebdc1a06c4aa70ecd]: Words in [Sch. 4B para. 12](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/12) repealed (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(9)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/9/a), [Sch. 10 Pt. II](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/II) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-8c5166e2339742713d56d3dd87db214e]: Words in [s. 129A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/129A/3) substituted (9.9.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [75(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/75/2); [S.R. 2016/325](https://www.legislation.gov.uk/nisr/2016/325), [art. 2(2)](https://www.legislation.gov.uk/nisr/2016/325/article/2/2)
[^key-8cb3dea712f70a7f5cbec8fac9af7cd3]: Word in [s. 15(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/1) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(2)(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-8d30ea7f2888476c36ef2f4231fd56bb]: Words in [s. 48BB(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/5) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 9(a)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/9/a)
[^key-8d3382398eb8e7e9f19f9505fb2d323e]: Words in [Sch. 5 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/crossheading/increase-of-pension-where-pensioners-deceased-spouse-has-deferred-entitlement) cross-heading inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/i)
[^key-8d6d4263d6a58194c3f52d2df308e79f]: Words in [s. 43(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/6) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 3](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/3)
[^key-8d99a76256e3c6647a96a5b1596d3ccf]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-8d9d9b470d88c7303d639ac4fd79401d]: Words in [s. 167(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1) substituted (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(3)(b)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/3/b) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(4)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/4))
[^key-8deff00709680c4d329a619402967079]: Words in [s. 70(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/7) substituted (coming into force in accordance with reg. 1(1) of the amending Rule) by [The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236)](https://www.legislation.gov.uk/nisr/2016/236), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2016/236/regulation/1/1), [4(2)(a)](https://www.legislation.gov.uk/nisr/2016/236/regulation/4/2/a)
[^key-8df6fe7d92b7efac9faf40a06117b65f]: Word in [s. 70(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2/da) omitted (21.3.2022) by virtue of [The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332)](https://www.legislation.gov.uk/uksi/2022/332), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2022/332/article/1/2), [16(2)(a)](https://www.legislation.gov.uk/uksi/2022/332/article/16/2/a)
[^key-8e36eccc282d20f7c4e728cb5a8361cf]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(4)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/4)
[^key-8e8096bd24c3c762ea7762d4fb2d5928]: Words in [s. 48BB(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/1) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 54(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/54/2)
[^key-8f21909d315c9c3b5f8a0bd6453cfe54]: Word in Sch. 5 para. 2(5)(b) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-8f2bfa800d4126b1b68038ada0b0a41f]: Sch. 5 para. 5(2)(c) and preceding word inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(g)(ii)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/g/ii/bb)
[^key-8f3c125d30034e7b09917b382916016a]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) inserted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 4](https://www.legislation.gov.uk/nia/2022/5/section/4), [5(5)](https://www.legislation.gov.uk/nia/2022/5/section/5/5)[(6)](https://www.legislation.gov.uk/nia/2022/5/section/5/6), [Sch. para. 8(2)](https://www.legislation.gov.uk/nia/2022/5/schedule/part/1/paragraph/8/2); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-8f68a1a1a96736bd5b79a67d57995db7]: Words in s. 61(1)(2) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-90365b65024b23694d694cf20f3926f3]: Words in [Sch. 5 para. 5(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5/2/a) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(a)(i)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/a/i) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-9039dfdfdb7c961d18ec805d342fdf3e]: [Pt. 1](https://www.legislation.gov.uk/ukpga/1992/7/part/1) modified (5.10.2009) by The Steps to [Work (Miscellaneous Provisions) Order (Northern Ireland) 2009 (S.R. 2009/297)](https://www.legislation.gov.uk/nisr/2009/297), [arts. 1(1)](https://www.legislation.gov.uk/nisr/2009/297/article/1/1), [2(1)(a)](https://www.legislation.gov.uk/nisr/2009/297/article/2/1/a)
[^key-90411dce7447e391ae73212245e2f9ee]: [S. 8(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/8/3/c) and preceding word omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 50](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/50)
[^key-90768b45bbcb9d530641c19b771eb866]: Figure in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (with effect, in relation to relevant steps taken on or after 6.4.2011, in accordance with Sch. 2 paras. 52-59 of the amending Act) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 2 para. 50(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/2/paragraph/50/b)
[^key-9080c04ce1fc8707700ac964ee6c37ba]: Words in [s. 48BB(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/5) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 9(b)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/9/b)
[^key-90989679ba291ec44d0cd8e59a1dea00]: Word in [s. 55B(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/55B/1/a) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 6(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/6/2)
[^key-91d5243e39002a4ba0cd21f0e9b94a4c]: [S. 134(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/1/b) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [76(1)](https://www.legislation.gov.uk/nisi/2015/2006/article/76/1); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(2)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/2/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-91e643d9179ebb9fe6e59c1006b61f19]: [S. 167ZK(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZK/2) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(2)(c)](https://www.legislation.gov.uk/nia/2015/1/section/11/2/c), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-92196ae551fb733b9952d745effaa7b1]: S. 48B(1)(1A)(4)(4A) modified (6.4.2016) in accordance with [Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2015/5), [ss. 8(1)(e)](https://www.legislation.gov.uk/nia/2015/5/section/8/1/e), [9](https://www.legislation.gov.uk/nia/2015/5/section/9), [53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/5) (with [s. 8(9)(b)](https://www.legislation.gov.uk/nia/2015/5/section/8/9/b))
[^key-9313c02ca50ba66d3a7c4febc6959f60]: S. 68 repealed with savings (3.11.2000 for specified purposes, 6.4.2001 otherwise) by [The Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2](https://www.legislation.gov.uk/nisr/2000/332/article/2) (with [art. 4](https://www.legislation.gov.uk/nisr/2000/332/article/4)) (see also [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [22(b)](https://www.legislation.gov.uk/nisr/2010/312/regulation/22/b) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3)))
[^key-93a6727b02c06bf4a4c8b78b59d9d283]: Words in [s. 170](https://www.legislation.gov.uk/ukpga/1992/7/section/170) substituted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)](http:/www.legislation.gov.uk/id/ukpga/2022/5/5)[(6)](http:/www.legislation.gov.uk/id/ukpga/2022/5/6), [Sch. para. 7](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/7); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-942b39482027dce03e2b2c77f11b5683]: Sum in s. 153(1) substituted (6.4.2023) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2023 (S.R. 2023/43)](https://www.legislation.gov.uk/nisr/2023/43), [arts. 1(1)(e)](https://www.legislation.gov.uk/nisr/2023/43/article/1/1/e), [9](https://www.legislation.gov.uk/nisr/2023/43/article/9)
[^key-944f1516c2c84a5342fc779329af1aab]: Words in [s. 35(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/5) substituted (1.10.2006 in respect of women whose expected week of confinement begins on or after 1.4.2007) by [The Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [63](https://www.legislation.gov.uk/nisi/1998/1506/article/63); [S.R. 2006/360](https://www.legislation.gov.uk/nisr/2006/360), [art. 2](https://www.legislation.gov.uk/nisr/2006/360/article/2)
[^key-94633bc7cd5e0921d838c5cad11519f8]: [S. 167ZZ17(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ17/6) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [19(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/19/1)
[^key-94ed1ba0ebb3e535daf10e0f54f88c9f]: Words in [Sch. 10 para. 1(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/1/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 44(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/44/2/a)
[^key-9594dcdebaa816cfa9238bc4b694989e]: [Sch. 5 para. 6A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6A) omitted (7.6.2012 for specified purposes) by virtue of [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [ss. 3(5)](https://www.legislation.gov.uk/nia/2012/3/section/3/5), [34(3)](https://www.legislation.gov.uk/nia/2012/3/section/34/3) (with [s. 3(7)](https://www.legislation.gov.uk/nia/2012/3/section/3/7)); [S.R. 2012/233](https://www.legislation.gov.uk/nisr/2012/233), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2012/233/article/2/2/c)
[^key-95c7c476c1f47c9ccd677d916e1bbb27]: S. 48BB(1)(3) modified (6.4.2016) in accordance with [Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2015/5), [ss. 8(1)(e)](https://www.legislation.gov.uk/nia/2015/5/section/8/1/e), [9](https://www.legislation.gov.uk/nia/2015/5/section/9), [53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/5) (with [s. 8(9)(b)](https://www.legislation.gov.uk/nia/2015/5/section/8/9/b))
[^key-960ae8c46bf51e41678e8eb351a4c8e4]: S. 73(1)(ab)(b) substituted for s. 73(1)(b) (23.9.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 13(2)](https://www.legislation.gov.uk/nia/2010/13/section/13/2), [36(2)](https://www.legislation.gov.uk/nia/2010/13/section/36/2); [S.R. 2010/327](https://www.legislation.gov.uk/nisr/2010/327), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/a)[(b)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/b)[(c)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/c)
[^key-96dc19bf25aff907823ee49f14f1aed8]: Words in [Sch. 7 para. 5(2)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/5/2/a/ii) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 105(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-96f9d51a6eb57ba494fc021bbe327ccc]: [Sch. 4B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 1](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/1)
[^key-970fe1c21235cbd0df98a75db2a24913]: Words in [s. 44B(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/44B/2/a) substituted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 7 para. 5](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/5) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-97423cc4afdc79b64082a77b876aa3a8]: [Sch. 4B para. 4(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/4/2) added (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(a)(iii)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/a/iii)
[^key-976b923cb5710bcc722c664f7b10ac76]: Words in [s. 109(5)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/5/b) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(f)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/f); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-97ad821d1d92a6225254731055325d1b]: Words in [Sch. 4B para. 4(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/4/1) inserted (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(a)(ii)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/a/ii)
[^key-980b233d697295a2de78c9edc78fe2c8]: Words in s. 10ZB(2)(a) substituted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(3)(a)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/3/a)
[^key-985612232a0be4fb0fc66fbd249c77e5]: Words in [s. 37(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 28(3)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/28/3/a)
[^key-9871e87991cbae9eab183702e7765436]: Words in [s. 30DD(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD/4/b) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(2)(c)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/2/c)
[^key-989f0371842d715c8c1b3f09952dc521]: Words in [s. 4A(3)(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/3/g) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(3)(c)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/3/c)
[^key-98b8f415663603383044892c2bae99d6]: Words in [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/5/b) substituted (with effect for the tax year 2012-13 and subsequent tax years) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [s. 222(4)(d)(ii)](https://www.legislation.gov.uk/ukpga/2012/14/section/222/4/d/ii) (with s. 222(5))
[^key-9905820fb18e083c66e6e6f1ebadd84e]: Words in [Sch. 4A para. 7(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/7/4A) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-9906d7949fda58f93c72ccfa6443546e]: Word in [s. 123(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/c) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 96](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/96); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-9948df7df646c6a27373d2dabb503b93]: Sch. 4 Pt. 2 omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2015/5/section/53/1), [Sch. 16 para. 19](https://www.legislation.gov.uk/ukpga/2015/5/schedule/16/paragraph/19); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-99d99df9ad0e403f038d34d7b2f1295b]: [Sch. 5 paras. 7A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7A), [7B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 10(1)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/10/1) (with [Sch. 9 para. 10(2)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/10/2))
[^key-99de52d5b579240a25fd99d3fad7630d]: Words in [s. 12(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/6) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(6)(a)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/6/a), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-99f2b6c99c05e9e1b334d5440a2372f4]: Sum in s. 125(7) substituted (27.3.2023) by [The Social Security (2022 Benefits Up-rating) Order (Northern Ireland) 2023 (S.R. 2023/27)](https://www.legislation.gov.uk/nisr/2023/27), [arts. 1](https://www.legislation.gov.uk/nisr/2023/27/article/1), [22](https://www.legislation.gov.uk/nisr/2023/27/article/22)
[^key-9a15811219753d9b75b138cfce53c927]: [Sch. 5 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5) applied (with modifications) (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [ss. 12(10)](https://www.legislation.gov.uk/nia/2008/1/section/12/10), [21(1)](https://www.legislation.gov.uk/nia/2008/1/section/21/1); [S.R. 2009/75](https://www.legislation.gov.uk/nisr/2009/75), [art. 2(a)](https://www.legislation.gov.uk/nisr/2009/75/article/2/a)[(b)](https://www.legislation.gov.uk/nisr/2009/75/article/2/b)
[^key-9a72619f80d47da50f49bca22c4ac682]: Words in [Sch. 5 para. 4(1A)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1A/b) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 78(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/78/2)
[^key-9abc5219666f017e99a5e66856a82231]: Word in [s. 51(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-9b18692835bb0269b64288a449e13df1]: Words in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) substituted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 17](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/17), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-9b1a08443116919dc9cf488aaf100c60]: [S. 167(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1A) inserted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 8(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/8/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-9ba43ffeeadef23b5c44cf1211d36271]: Words in [s. 114(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/114/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 33(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/33/2)
[^key-9bda67ab05c7427c20331a98d6fe68ba]: Words in [s. 167ZE(10A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/10A) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(e)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/e); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-9bf392737924ba37fa4c2368eb104c38]: [S. 121(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/7) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(4)(c)](https://www.legislation.gov.uk/nia/2008/13/section/102/4/c), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-9c0c7564c3aa59289f52bea38f1158a9]: [Sch. 2 para. 3(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/3) omitted (with effect for the tax year 2014-15 and for subsequent tax years) by virtue of [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 17(2)(a)](https://www.legislation.gov.uk/ukpga/2014/7/section/17/2/a) (with [s. 17(3)](https://www.legislation.gov.uk/ukpga/2014/7/section/17/3))
[^key-9c2729ba3fe887dc68939e2bf3a23379]: Word in s. 73(1A)(a) inserted (23.9.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 13(3)](https://www.legislation.gov.uk/nia/2010/13/section/13/3), [36(2)](https://www.legislation.gov.uk/nia/2010/13/section/36/2); [S.R. 2010/327](https://www.legislation.gov.uk/nisr/2010/327), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/a)[(b)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/b)[(c)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/c)
[^key-9c9e614722a213085d2a24acb6f8f85d]: Words in [Sch. 7 para. 5(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/5/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/3)
[^key-9d11aff3718feb417b3db53274b7e0fb]: Words in [s. 62(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/a) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 16(a)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/16/a)
[^key-9d4186929a4300221ee0d3ed1418f8b9]: Words in [s. 48B(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/2) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 8](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/8)
[^key-9d7d2332dd9955126d960db992f4bdb9]: Words in [s. 64(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/64/1) substituted (2.5.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 9 para. 4(2)](https://www.legislation.gov.uk/nisi/2015/2006/schedule/9/paragraph/4/2); [S.R. 2016/215](https://www.legislation.gov.uk/nisr/2016/215), [art. 2(5)(h)(i)](https://www.legislation.gov.uk/nisr/2016/215/article/2/5/h/i)
[^key-9dbdd63f687b1ea19f5e360e8213efbc]: [S. 44(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/1A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 1(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/1/3)
[^key-9e2239677e1dde9a7ee9c40ff7069d51]: Words in [Sch. 5 para. 5(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5/2/c) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(a)(iii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/a/iii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-9e2badb3cc799317f6d590c2011de3a9]: Words in [s. 60(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 85(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/85/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-9e3f856dd68ba3ea2716f8abb81758d1]: Word in [s. 70(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2/d) omitted (17.11.2021) by virtue of [The Social Security (Scotland) Act 2018 (Disability Assistance for Children and Young People) (Consequential Modifications) (No. 2) Order 2021 (S.I. 2021/1301)](https://www.legislation.gov.uk/uksi/2021/1301), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2021/1301/article/1/2), [5(2)](https://www.legislation.gov.uk/uksi/2021/1301/article/5/2)
[^key-9e5a7e38ee0e53b6429412103e5540d1]: Words in [Sch. 7 para. 18](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/18) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(6)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/6/a)
[^key-9e7af47e519b92a11739b0ef8999a22f]: S. 73(4A) substituted for s. 73(4) (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 49(2)](https://www.legislation.gov.uk/nia/2007/2/section/49/2), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-9ee57208686a9265e3c6f616f35f2b6e]: Words in [s. 108(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/108/1) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(c)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/c); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-9ef6d16e398634b0325038b24cd76ba8]: Figure in [s. 15(3ZA)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3ZA/b) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 2(1)(b)](https://www.legislation.gov.uk/ukpga/2011/3/section/2/1/b), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-9f254deb1488f1887035ec03cfb61f14]: Words in [s. 140(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/140/3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 36(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/36/4)
[^key-9f4adc5ac9e5bef474830cbadd43fb63]: [S. 172(11ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11ZA) inserted (26.9.2007) by [Pensions Act 2007 (c. 22)](https://www.legislation.gov.uk/ukpga/2007/22), [ss. 8(5)(b)](https://www.legislation.gov.uk/ukpga/2007/22/section/8/5/b), [30(3)](https://www.legislation.gov.uk/ukpga/2007/22/section/30/3)
[^key-9fb69a61aa431eb0e2f08e9637f120cd]: [S. 44(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/1/a) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 47](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/47)
[^key-9fd0f5c664edc6e3927aeca7b1a4b0ed]: Words in Sch. 5 para. 4(1) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(ii)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/ii/aa)
[^key-9fd4d3f05722573c5a92760dd9392b6b]: Words in [s. 37(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/1/a) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 28(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/28/2)
[^key-a00747e58871a68c8b33fd1ecc5537b6]: Words in [s. 48BB(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/3/b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 81(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/81/4); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-a03a265fec2d335eda077c6e47fe8944]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [18(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/18/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-a051452c6ac3bd2b342e1675100b4d8b]: Words in [s. 172(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/4A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 32(b)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/32/b)
[^key-a07ffb3063ca85c06a62b5f6e964bd3b]: [S. 45(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2/d) and preceding word added (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 9(2)](https://www.legislation.gov.uk/nia/2008/1/section/9/2)
[^key-a09b0da7fe491481c50e113c4bb73334]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(4)(a)](https://www.legislation.gov.uk/nia/2008/13/section/102/4/a), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-a0b5fc8b2d87db297bff2534aad2e0fe]: Words in [Sch. 5 para. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/crossheading/married-women) cross-heading added (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(l)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/l/i)
[^key-a0c42032b31fc6d524ccbb2c1c7f584d]: [S. 161(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/8) added (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 6(4)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/6/4); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-a0da641fa08079e7934feb65d776229b]: [Sch. 10](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10) modified (7.4.2003 immediately after 2002 c. 21, s. 49 comes into force) by [The Child Benefit (General) Regulations 2003 (S.I. 2003/493)](https://www.legislation.gov.uk/uksi/2003/493), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2003/493/regulation/1/1), [15](https://www.legislation.gov.uk/uksi/2003/493/regulation/15)
[^key-a10be3d9d795b1a6aee7109862bd65ff]: S. 44(1)(a) modified (6.4.2016) in accordance with [Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2015/5), [ss. 8(1)(e)](https://www.legislation.gov.uk/nia/2015/5/section/8/1/e), [9](https://www.legislation.gov.uk/nia/2015/5/section/9), [53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/5) (with [s. 8(9)(b)](https://www.legislation.gov.uk/nia/2015/5/section/8/9/b))
[^key-a14f0a0fe9a4f8f4102bb729fdb25094]: Words in [s. 10(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/6) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(8)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/8) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-a1559cc67b57861033ff6e157f8dd4af]: [S. 60(1)(ab)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/1/ab) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 17(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/17/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-a1652ab9e5bbace92acb1642f18bd0c8]: Words in [s. 21(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/21/2) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 4(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/4/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-a17675ab30709daec6f121ef6ffebf6f]: Words in [Sch. 5 para. 7B(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/1) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/i)
[^key-a190bfaf7bb1ff5d65c75553c6bbf818]: S. 72(7A) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(7)](https://www.legislation.gov.uk/nia/2007/2/section/48/7), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-a1e736aead32edb9610cdb5ed370eb1e]: [Sch. 7 para. 14(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/14/1A) inserted (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/uksi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/uksi/2015/2006/article/2/2), [73](https://www.legislation.gov.uk/uksi/2015/2006/article/73); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(d)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/d)
[^key-a20dca435c49fbe5d1039728fd001aa0]: [S. 35A(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/5A)[(5B)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/5B) inserted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [ss. 4(1)(c)](https://www.legislation.gov.uk/nia/2002/10/section/4/1/c), [9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-a2515f233c3834405501d53b69dae41b]: [S. 12(6)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/6/b) and preceding word omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(6)(c)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/6/c), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-a2f2b6deda6fe1f34e09f315abae3622]: Word in s. 73(11)(a) inserted (23.9.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 13(5)](https://www.legislation.gov.uk/nia/2010/13/section/13/5), [36(2)](https://www.legislation.gov.uk/nia/2010/13/section/36/2); [S.R. 2010/327](https://www.legislation.gov.uk/nisr/2010/327), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/a)[(b)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/b)[(c)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/c)
[^key-a40731424a8e08ffb428b4d2eab55dcf]: Sum in [s. 11(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/2) substituted (6.4.2023) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2023 (S.I. 2023/236)](https://www.legislation.gov.uk/uksi/2023/236), [regs. 1](https://www.legislation.gov.uk/uksi/2023/236/regulation/1), [3(a)](https://www.legislation.gov.uk/uksi/2023/236/regulation/3/a)
[^key-a47efba9bc03a673843f3645b8639aae]: Word in [s. 55A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/5) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/4)
[^key-a4fe3b85cce6a841ec4a32e4a1a56692]: [Sch. 5 para. 7A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7A) restricted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 21](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/21)
[^key-a52afd73cae0d83fffb96f1339c8b3b8]: Word in Sch. 5 para. 5(2) omitted (5.12.2005) by virtue of [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(g)(ii)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/g/ii/aa)
[^key-a571ecfa112f54e076e5e124b1310c1e]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 102(2)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/102/2/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-a640be96fa319c178d644168c07c8e0e]: [S. 167ZT(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT) formed from s. 167ZT (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(3)(b)](https://www.legislation.gov.uk/nia/2015/1/section/11/3/b), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-a6cc3a3cca1a7056ace4ad7805364448]: [S. 10ZC](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZC) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 4(1)](https://www.legislation.gov.uk/ukpga/2006/10/section/4/1), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-a6d0c2eb96d630607ab6469f54806ed6]: S. 167ZZ11(1) modified (temp.) (22.3.2022 with effect in accordance with [s. 3(1)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/1)[(2)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/2) of the amending Act) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 3(3)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/3)[(7)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/7), [5(1)](https://www.legislation.gov.uk/nia/2022/5/section/5/1)
[^key-a718dda10badcb74e6864598c7756cd0]: [S. 134(3)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/3) repealed (28.11.2016 in so far as relate to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-a77c665c99e687eaa15419f9c7deb8d2]: [S. 51(7)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/7/aa) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(d)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/d) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-a7847462fc90a15405ed4e29d54f222a]: Ss. 11, 11A substituted for s. 11 (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 12](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/12), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-a78fa73f84bee431e5b0e2e2afaebe6f]: [Sch. 5 para. 3C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3C) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 8](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/8)
[^key-a79276dfe58e517a126002868e927f96]: [S. 10(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/3A) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/4), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-a7dd5e31445d33fcc49389ad6cc82e68]: Sum in [Sch. 7 para. 4(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/4/a) substituted (11.4.2012) by [The Social Security (Industrial Injuries) (Dependency) (Permitted Earnings Limits) Order (Northern Ireland) 2012 (S.R. 2012/118)](https://www.legislation.gov.uk/nisr/2012/118), [arts. 1](https://www.legislation.gov.uk/nisr/2012/118/article/1), [2(a)](https://www.legislation.gov.uk/nisr/2012/118/article/2/a)
[^key-a80cbb02f35486521e5df895a61d3077]: [S. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) applied (with modifications) (1.4.2007) by [The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 (S.R. 2007/203)](https://www.legislation.gov.uk/nisr/2007/203), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/203/regulation/1/1), [15](https://www.legislation.gov.uk/nisr/2007/203/regulation/15)
[^key-a8283726545256c423650157d11deaf5]: Sum in s. 44(4) substituted (27.3.2023) by [The Social Security (2022 Benefits Up-rating) Order (Northern Ireland) 2023 (S.R. 2023/27)](https://www.legislation.gov.uk/nisr/2023/27), [arts. 1](https://www.legislation.gov.uk/nisr/2023/27/article/1), [4(2)(a)](https://www.legislation.gov.uk/nisr/2023/27/article/4/2/a)
[^key-a91f581770431e20f3581f1c6e0c7fd2]: [S. 62(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/3)[(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/4) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(11)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/11/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-a9299da8756bd59dc6fb9b2064790826]: [Sch. 10 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/3) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(20)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/20/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-a98854a968d05f90debe47551201ccc4]: [Sch. 1 para. 3B(13)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/13) repealed (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(h)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/h), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 2](https://www.legislation.gov.uk/ukpga/2004/3/schedule/2); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [arts. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d), [6(a)(ii)](https://www.legislation.gov.uk/uksi/2004/1943/article/6/a/ii)
[^key-a9abbd34b195ed62806dbe51690d4a6b]: Words in [Sch. 9 para. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/2) omitted (1.4.2022) by virtue of [Health and Social Care Act (Northern Ireland) 2022 (c. 3)](https://www.legislation.gov.uk/nia/2022/3), [s. 8(1)(b)](https://www.legislation.gov.uk/nia/2022/3/section/8/1/b), [Sch. 1 para. 151(a)](https://www.legislation.gov.uk/nia/2022/3/schedule/1/paragraph/151/a); [S.R. 2022/102](https://www.legislation.gov.uk/nisr/2022/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/2022/102/article/2/b)
[^key-a9e497f4cd52125676b63f014fb7c80b]: Word in [s. 10(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/4) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(7)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/7/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-a9e5b6d73a3ccd05e58c32fcaf0ff2f0]: Words in [s. 78(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/7) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 67(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/67/3)
[^key-aa3f6575978523d9c5ac3071d9e5ebcf]: Words in [s. 77(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/11) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(11)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/11)
[^key-aa3fbb0ac21b5a626d4b90144dc1471b]: [Sch. 9 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/crossheading/employed-trainees-etc) cross-heading repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/3), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-aa50bbe38ba47c6db37f9eab26095eeb]: Words in [s. 167ZE(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/11) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(f)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/f); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-aa82414c700316742f675e29c3fb7d0a]: S. 5(2) repealed (with effect in relation to the tax year 2011–12 and subsequent tax years) by [Pensions Act 2007 (c. 22)](https://www.legislation.gov.uk/ukpga/2007/22), [ss. 8(3)](https://www.legislation.gov.uk/ukpga/2007/22/section/8/3), [30(3)](https://www.legislation.gov.uk/ukpga/2007/22/section/30/3), [Sch. 7 Pt. 4](https://www.legislation.gov.uk/ukpga/2007/22/schedule/7/part/4) (with [ss. 5(4)](https://www.legislation.gov.uk/ukpga/2007/22/section/5/4), [8(4)](https://www.legislation.gov.uk/ukpga/2007/22/section/8/4)); [S.I. 2010/2650](https://www.legislation.gov.uk/uksi/2010/2650)
[^key-aaabdb69cef0bcaf31d77c8ab27a18b2]: Words in [Sch. 2 para. 3(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/5) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588)](https://www.legislation.gov.uk/uksi/2010/588), [arts. 1](https://www.legislation.gov.uk/uksi/2010/588/article/1), [3(3)(b)](https://www.legislation.gov.uk/uksi/2010/588/article/3/3/b)
[^key-ab0636dd9ff885311e63c9abf6227b56]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [11(4)](https://www.legislation.gov.uk/nisr/2023/57/regulation/11/4) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-ab1abec14cb6988f97d67b71eb79c025]: Sum in [Sch. 4B para. 13(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/13/2) modified (for the tax year beginning 6.4.2012 and subsequent tax years) by [The Social Security Pensions (Flat Rate Accrual Amount) Order (Northern Ireland) 2012 (S.R. 2012/89)](https://www.legislation.gov.uk/nisr/2012/89), [arts. 1](https://www.legislation.gov.uk/nisr/2012/89/article/1), [2](https://www.legislation.gov.uk/nisr/2012/89/article/2)
[^key-ab2ba21972bcd2ecaf90dc98e61af7ba]: Words in [Sch. 5 para. 7B(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/2) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(ii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/ii)
[^key-abcdd71b52cf971d971cf5426bcd2a24]: Act modified (coming into force in accordance with art. 1 of the amending Rule) by [The Social Security (Switzerland) (Citizens' Rights Agreement) Order (Northern Ireland) 2019 (S.R. 2019/212)](https://www.legislation.gov.uk/nisr/2019/212), [art. 2(2)(b)](https://www.legislation.gov.uk/nisr/2019/212/article/2/2/b); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)
[^key-abebdd1a2adf2efaaeb30f73f754b5f1]: Words in [s. 144(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/144/1/a) substituted (3.12.2021) by [The Social Security (Amendment) Regulations (Northern Ireland) 2021 (S.R. 2021/287)](https://www.legislation.gov.uk/nisr/2021/287), [regs. 1](https://www.legislation.gov.uk/nisr/2021/287/regulation/1), [2](https://www.legislation.gov.uk/nisr/2021/287/regulation/2)
[^key-ac3eefcfcb0aaed5998a0b8cb0158a4b]: Words in [Sch. 5 para. 5(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5/2/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(a)(ii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/a/ii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-ac52eccc35ee1de676ad94f3339dec8e]: [Sch. 1 para. 1(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/3) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 53](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/53)
[^key-ac5515ed3921fd02d315b863e29632b9]: [S. 22(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/4) modified (1.6.2007) by [The Transfer of State Pensions and Benefits Regulations (Northern Ireland) 2007 (S.R. 2007/286)](https://www.legislation.gov.uk/nisr/2007/286), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/286/regulation/1/1), [8(1)](https://www.legislation.gov.uk/nisr/2007/286/regulation/8/1)
[^key-ac657d01d0b68b35ffad41c0c3ae83d3]: S. 147(4A) inserted (temp.) (25.3.2020) by virtue of [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [ss. 44(a)](https://www.legislation.gov.uk/ukpga/2020/7/section/44/a), [87(1)](https://www.legislation.gov.uk/ukpga/2020/7/section/87/1) (with [ss. 88-90](https://www.legislation.gov.uk/ukpga/2020/7/section/88) and [S.I. 2022/151](https://www.legislation.gov.uk/uksi/2022/151), [art. 2](https://www.legislation.gov.uk/uksi/2022/151/article/2))
[^key-acda19fec557d7b081ac7444bd1dce58]: Words in [s. 77(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/8) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(8)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/8/a)
[^key-ad32789af9cf010473918470ece63f27]: Words in [Sch. 4B para. 12](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/12) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-ad32b5776cd5bcaf4e4e340a92cc1054]: [Sch. 4A para. 5(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/5/4A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(3)(b)](https://www.legislation.gov.uk/nia/2008/1/section/8/3/b)
[^key-ad59ea3683092a14132f5cfea90d26b8]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-ad88d75459c2a16ad20bbcf00cf87c22]: [S. 4AA](https://www.legislation.gov.uk/ukpga/1992/7/section/4AA) inserted (13.3.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 14(6)](https://www.legislation.gov.uk/ukpga/2014/7/section/14/6)
[^key-ad8fe0ea03848db19b641d389d61708d]: [S. 172(11C)-(11E)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11C) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 2(2)(b)](https://www.legislation.gov.uk/ukpga/2006/10/section/2/2/b), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-adb7a1786f220c77848fab1b68c48bd0]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 77(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/77/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-add739828478044bc52a5912a9c466e1]: [S. 20(1)(ea)](https://www.legislation.gov.uk/ukpga/1992/7/section/20/1/ea) substituted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 3(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/3/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-ae78cc946c2ec725195f0479d5dfc82c]: [S. 51ZA](https://www.legislation.gov.uk/ukpga/1992/7/section/51ZA) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(10)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/10) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-aeb98e963a89ba23269374d99ba601e4]: Word in [s. 22(2B)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2B) substituted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(2)](https://www.legislation.gov.uk/nia/2008/13/section/102/2), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-aef8a2f69ef8913106904ce44a987488]: Figure in s. 48BB(5) substituted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 9(2)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/9/2/a) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xi)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xi)
[^key-af36dcc0f604a61e9fdf65aed450896c]: Words in [Sch. 9 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/crossheading/children-in-detention-care-etc) cross-heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/2)
[^key-af615b59f625520c146779d382bfe61f]: Words in Sch. 4A para. 1(5) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-af9d06a37ba8a3a2ce942bf650f82588]: Words in [s. 1(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2/d) inserted (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [ss. 136(3)](https://www.legislation.gov.uk/ukpga/2008/30/section/136/3), [149(4)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/4)
[^key-afa1967333f254ac060109b83f5328ef]: Words in [Sch. 1 para. 3B(9)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/9/b) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 174(3)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/174/3/b)
[^key-aff2f13efed78e3ac473088c9799654b]: [Sch. 5 para. 8(4)-(6)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/8/4) substituted for [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5) [para. 8(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/8/4) (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 13(b)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/13/b)
[^key-b008bc04bbd934a93776d73c09ca7ffb]: S. 132A inserted (27.1.2003 for specified purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14)](https://www.legislation.gov.uk/nia/2002/14), [s. 21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 3](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/3); [S.R. 2003/29](https://www.legislation.gov.uk/nisr/2003/29), [art. 2](https://www.legislation.gov.uk/nisr/2003/29/article/2); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^key-b019cdbb24e3d933c367d6b919881246]: Words in [s. 125(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/125/3/b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 97](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/97); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-b075098666bbd20448886f6840509ffc]: [S. 167ZZ12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ12/8) excluded (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [10(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/10/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-b109f8ff130f6d35b2f5205792a0c384]: Words in [s. 172(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/3/c) repealed (1.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-b123b8536b69f05eefdb316e8aecd0a1]: Words in [Sch. 10 para. 1(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/1/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 44(2)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/44/2/b)
[^key-b1aebaa7db2668171bd8f3f1fbabd778]: Words in [s. 12(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/3) substituted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(4)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/4), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-b20ca879678582b36c3b2c6c8c73bc69]: Words in [Sch. 4A para. 7(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/7/4) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(4)(a)](https://www.legislation.gov.uk/nia/2008/1/section/8/4/a)
[^key-b25395a9ce4ee245832f12d6ad5f64f2]: Words in [s. 139(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/4) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(5)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/5/b)
[^key-b2565caaca8e2ee375eaa3dcdc1c7b5d]: Words in [s. 22(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2/a) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(3)(a)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/3/a); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-b27022d9b101d3f540fcb7d2ddb7e72a]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 95(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/95/2); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-b2dd2820efc6d28b8f2b432fa2409855]: S. 39A(2)(c) and preceding word inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 74(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/74/4); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-b30fe6f9f6b0ee2ddfada7eb5f55c45c]: Words in [s. 48(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/1) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 48(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/48/2)
[^key-b32d470033ffef44b859ab8d5b53bb99]: Words in Sch. 5 para. 5(1)(a) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(g)(i)(cc)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/g/i/cc)
[^key-b345e948dad9df7e740f984017f9ba1d]: Words in [s. 4(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/4/4/a) substituted (with effect in accordance with Sch. 22 para. 48(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 22 para. 48(1)(b)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/22/paragraph/48/1/b)
[^key-b36b5e6e1398858af33d69a6831c4707]: [S. 146(1)(zc)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/1/zc) inserted (20.12.2013) by [The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) (Northern Ireland) Order 2013 (S.I. 2013/3233)](https://www.legislation.gov.uk/uksi/2013/3233), [arts. 1](https://www.legislation.gov.uk/uksi/2013/3233/article/1), [2(4)(a)](https://www.legislation.gov.uk/uksi/2013/3233/article/2/4/a)
[^key-b4d93e56e096f6c5de5498a4666d0942]: Words in [s. 167ZL(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZL/4/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(16)(a)(ii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/16/a/ii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-b5350aa7088c3f2ffe01179f05f05234]: [Sch. 1 para. 6(4C)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/6/4C) inserted (with effect in relation to payments in respect of Class 1 national insurance contributions and construction industry scheme payments made on or after 20.5.2014 which are made for the tax year 2014-15 or for a subsequent tax year) by [The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments) (Consequential Amendments) Order 2014 (S.I. 2014/1283)](https://www.legislation.gov.uk/uksi/2014/1283), [art. 1(1)](https://www.legislation.gov.uk/uksi/2014/1283/article/1/1)[(2)](https://www.legislation.gov.uk/uksi/2014/1283/article/1/2), [Sch. para. 3](https://www.legislation.gov.uk/uksi/2014/1283/schedule/paragraph/3)
[^key-b553a32186b09954f53d81fc47c0182b]: Words in [s. 167ZF(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZF/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(15)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/15); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-b5561faa073550d927b70a4a01d4b9d0]: Words in [s. 39C(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/1) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 77(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/77/2)
[^key-b55ecf2ded7a5f516026fdb71d3279e7]: Words in [Sch. 4B para. 10(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/10/1/a) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(8)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/8) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-b586004b73737439dc42a6c64035f85b]: [S. 171(3)(5)(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/171/3) applied (18.11.2004) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [ss. 254(5)](https://www.legislation.gov.uk/ukpga/2004/33/section/254/5), [263(8)(f)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/f)
[^key-b5d1dabf956d4e03314974130353f5af]: [Sch. 1 para. 7BZA](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7BZA) inserted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 6(3)](https://www.legislation.gov.uk/ukpga/2004/3/section/6/3), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(f)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/f)
[^key-b65e7fcf71d45f9c1763901e82fc82f8]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-b6bfad474778e1d13f24ca929e0efdc4]: Words in s. 20(1)(f)(i) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-b726cc1a3459bf40c1621b22c011fa6d]: Words in [Sch. 5 para. 6A(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6A/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(e)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/e) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-b762a033e020860a227cf10ad76c19ec]: [Sch. 5 para. 8(1)(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/8/1/2) repealed (with effect in accordance with Sch. 2 para. 6(5) of the amending S.I.) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(4)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/4), [Sch. 5 Pt. 2](https://www.legislation.gov.uk/uksi/1995/3213/schedule/5/part/2) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-b7bb2914ecad0131bf2afe2e4ef99b49]: Words in [s. 4A(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/3/a) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(3)(a)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/3/a)
[^key-b7e5f97b66b64117f52d69c270dcf3bc]: [S. 60(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/9) added (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 4](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/4)
[^key-b7fcb2a044383dc71fc8a15b59cfc825]: [S. 36](https://www.legislation.gov.uk/ukpga/1992/7/section/36) repealed (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 8](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/8); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-b82fcae52ea17246c9ab39567bd85ede]: Words in [s. 170](https://www.legislation.gov.uk/ukpga/1992/7/section/170) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(18)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/18/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-b87db1803f591223383af253003f9b6e]: Words in [Sch. 1 para. 7B(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7B/1) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(e)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/e) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-b88d196c04cdfb96b45312a193a42a7c]: Words in [s. 4A(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/6) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(5)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/5)
[^key-b8d32874e2ddff72ed6b93a9bdc8506a]: [S. 172(2)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/aa) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 10](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/10)
[^key-b8fd553264893d86611b93f5a671f1b5]: Words in s. 77(1) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-b90e8a0f7a1ff15ba03a7d52c4862d0a]: Words in [s. 39C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/4) substituted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 77(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/77/4)
[^key-b97273b053a25833217a223061dc557f]: [S. 48(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/3)[(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/4) substituted for [s. 48(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/3) (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 78(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/78/4); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-b9a4861298caee559ffefadebea61f56]: Words in [s. 141A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 38(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/38/3)
[^key-b9d0c9bb5786adaead01ac47fc76549d]: Words in [Sch. 2 para. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/7) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(6)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/6), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-ba149015468e88f1284c213c919db8c2]: Words in [s. 48BB(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/5) inserted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 9(2)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/9/2/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xi)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xi)
[^key-ba473bab6ce600faf722028871eb64e4]: [Pt. 1](https://www.legislation.gov.uk/ukpga/1992/7/part/1) modified (6.4.2022 for the tax year 2022-23) by [Health and Social Care Levy (Repeal) Act 2022 (c. 43)](https://www.legislation.gov.uk/ukpga/2022/43), [s. 2(3)](https://www.legislation.gov.uk/ukpga/2022/43/section/2/3) (with [Sch. para. 8](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/8))
[^key-ba5e3526b9fdf883295e9069418ca66d]: [S. 167ZT(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT/2) substituted (3.1.2019) by [The Human Fertilisation and Embryology Act 2008 (Remedial) Order 2018 (S.I. 2018/1413)](https://www.legislation.gov.uk/uksi/2018/1413), [art. 1(1)](https://www.legislation.gov.uk/uksi/2018/1413/article/1/1), [Sch. 1 para. 8(1)](https://www.legislation.gov.uk/uksi/2018/1413/schedule/1/paragraph/8/1)
[^key-baa9f441171e11dc4f42816e1cba51c6]: S. 70(4A) inserted (31.10.2011) by [The Social Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/356)](https://www.legislation.gov.uk/nisr/2011/356), [regs. 1](https://www.legislation.gov.uk/nisr/2011/356/regulation/1), [2(3)](https://www.legislation.gov.uk/nisr/2011/356/regulation/2/3)
[^key-bae4145c95c4f0e9ab7cbc526decb953]: Words in s. 10ZA(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-bae5396f1ca9cf59f581ea92ea5692aa]: Words in s. 121(1) inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 199(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/199/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-bb72a87de3954dae885231b43c381625]: [Sch. 1 para. 8(1)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/aa) inserted (6.4.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [ss. 7(2)](https://www.legislation.gov.uk/ukpga/2014/7/section/7/2), [8](https://www.legislation.gov.uk/ukpga/2014/7/section/8)
[^key-bbe9cbc47fee9dd3fa3c0656003bca1b]: [S. 167ZN(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/1) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 13(2)(a)](https://www.legislation.gov.uk/nia/2015/1/section/13/2/a), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(c)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/c)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(1)](https://www.legislation.gov.uk/nisr/2015/86/article/7/1)[(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-bc659da5e333458adb253b6382552a65]: Words in [s. 136(1A)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/1A/b) substituted (29.6.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 50(a)](https://www.legislation.gov.uk/nia/2007/2/section/50/a), [60(2)(a)](https://www.legislation.gov.uk/nia/2007/2/section/60/2/a)
[^key-bca5cb2fbdc143dc4f67525607078be9]: Words in [s. 39C heading](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/benefits-for-widows-and-widowers) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 14(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/14/4); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-be39ea85aea6fbc9d233473b469f2eea]: [S. 48AA(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48AA/2A) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(7)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/7/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-be50212576e32d01e2e8cd97c5190fce]: Words in Sch. 1 para. 6(1)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-beba0881deadf27f141280446e3013e7]: Words in [s. 167ZE(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/4) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-befd0e65ba5ec75ecdb882721a067673]: [S. 129A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/129A/4)[(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/129A/5) substituted (9.9.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [75(3)](https://www.legislation.gov.uk/nisi/2015/2006/article/75/3); [S.R. 2016/325](https://www.legislation.gov.uk/nisr/2016/325), [art. 2(2)](https://www.legislation.gov.uk/nisr/2016/325/article/2/2)
[^key-bf91ba08ec7d0e8667f3a57fe417b912]: [Sch. 7 para. 3(3A)(3B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/3A/3B) inserted (12.10.2015) by [The Pensions (2015 Act) (Consequential Amendments) (Units of Additional Pension) Order (Northern Ireland) 2015 (S.R. 2015/308)](https://www.legislation.gov.uk/nisr/2015/308), [arts. 1](https://www.legislation.gov.uk/nisr/2015/308/article/1), [2(3)](https://www.legislation.gov.uk/nisr/2015/308/article/2/3)
[^key-bfc2e8e1343a1c1b70d8bf56809b5038]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) excluded (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [11(5)](https://www.legislation.gov.uk/nisr/2022/238/regulation/11/5) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-bfd5b307276ae3508c56bd1aa2fef6cc]: Words in [s. 48B(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/3) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 80(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/80/4); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-bffc178eb768d910679b1ce248e6a2ad]: Words in s. 4(4)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 193(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/193/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-c016fc67a9b472cc856fd751828494c8]: [Sch. 2 para. 1(ac)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/1/ac) inserted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c03befc2f8fa68dc0e6d41fbaa385cde]: Words in [s. 75(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/75/1) substituted (6.12.2018) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 11(3)](https://www.legislation.gov.uk/nia/2008/1/section/11/3), [Sch. 1 para. 39(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/39/2) (as amended, in the case of s. 11, by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(2)](https://www.legislation.gov.uk/nia/2012/3/section/34/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/nia/2012/3/schedule/1/paragraph/5/b))
[^key-c03c4bee47104a91f52b41d876bc9b9d]: Act modified (1.6.2007) by [The Transfer of State Pensions and Benefits Regulations (Northern Ireland) 2007 (S.R. 2007/286)](https://www.legislation.gov.uk/nisr/2007/286), [reg. 8(3)](https://www.legislation.gov.uk/nisr/2007/286/regulation/8/3)
[^key-c04cb461d22f8c9af78e0b831134b545]: [S. 146(1)(ba)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/1/ba) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(11)(a)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/11/a); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-c051598edfdeb83633631d2c734e6b8c]: Word in [Sch. 5 para. 5A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5A/2) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-c05bac84926f3926483371c44bbb1407]: Words in [s. 20(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/20/3) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 52](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/52)
[^key-c0767af29e8ec2faaa2b976107e67871]: [S. 4B(3)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/4B/3/d) inserted (13.3.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 14(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/14/7)
[^key-c079bb47ca70068c99a6622643dff6fe]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 6(2)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/6/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(vii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/vii)
[^key-c0a6176812ffa55acc1a01ec0c06ef1e]: Words in [s. 30DD(4)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD/4/c) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(2)(c)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/2/c)
[^key-c0d398ea1ccdbc0f7c496896aac1088d]: [S. 38(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/3/c) and preceding word substituted for [s. 38(3)(c)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/3/c) (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(3)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/3) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-c0f0456cd979c9064b0a7ca8a52da3e4]: Words in [s. 167ZN(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/3) inserted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 20(2)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/20/2); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-c1230f996a9f4f036d89d3c97c2ba83e]: [S. 167ZN(2A)-(2D)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/2A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(6)](https://www.legislation.gov.uk/nia/2015/1/section/6/6), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-c160734db92ce9b6f97154ca77dc0958]: [S. 4C(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/2/d) repealed (6.4.2015) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 21(1)](https://www.legislation.gov.uk/nia/2008/1/section/21/1), [Sch. 4 para. 41(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/4/paragraph/41/2), [Sch. 6 Pt. 7](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/7); [S.R. 2012/115](https://www.legislation.gov.uk/nisr/2012/115), [art. 2(2)(a)(ii)](https://www.legislation.gov.uk/nisr/2012/115/article/2/2/a/ii)[(b)](https://www.legislation.gov.uk/nisr/2012/115/article/2/2/b)
[^key-c183c52c67d856c3a3a7e6ea35f5979f]: Words in [Sch. 2 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/2/a/b) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-c1d7eb83aa7200b212110f52fe79c4d8]: Act restricted (30.6.2005 for specified purposes, 1.9.2005 in so far as not already in force) by [Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11)](https://www.legislation.gov.uk/nia/2002/11), [ss. 6(1)](https://www.legislation.gov.uk/nia/2002/11/section/6/1), [9(3)](https://www.legislation.gov.uk/nia/2002/11/section/9/3); [S.R. 2005/319](https://www.legislation.gov.uk/nisr/2005/319), [art. 2](https://www.legislation.gov.uk/nisr/2005/319/article/2)
[^key-c1df100acc53148d195864c4736c52fb]: [S. 10(10)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/10) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(13)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/13), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-c1f769f64e40ed939ccdb6ec98f0886d]: S. 9(3)(c) and preceding word omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 51](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/51)
[^key-c21324c343333b36a8d3dc2409554f36]: Words in [s. 167(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1) repealed (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 8(2)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/8/2), [Sch. 2](https://www.legislation.gov.uk/nisi/2006/1947/schedule/2); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)(f)(i)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b/f/i)
[^key-c21b03c237e0c5cf008dbf72188b4eae]: Words in [s. 18(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/2/b) inserted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [s. 13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 1 para. 2(3)](https://www.legislation.gov.uk/ukpga/2004/3/schedule/1/paragraph/2/3); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 5(a)(ii)](https://www.legislation.gov.uk/uksi/2004/1943/article/5/a/ii)
[^key-c2546d3c636170c9c0e3093116d7192b]: [S. 51](https://www.legislation.gov.uk/ukpga/1992/7/section/51) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 56](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/56)
[^key-c25e5d98ff1b5075081504afa9b11e00]: Words in [Sch. 4B para. 9(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9/2/a) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-c28295db184d81d708f29d09e0e34701]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (21.3.2022) by [The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332)](https://www.legislation.gov.uk/uksi/2022/332), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2022/332/article/1/2), [16(3)(b)](https://www.legislation.gov.uk/uksi/2022/332/article/16/3/b)
[^key-c33f38982df899681764f795aa641b16]: Words in [s. 167ZA(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZA/4) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(8)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/8/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-c361c7425a36d257e698fe05c4dd2417]: [S. 9(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/1A) inserted (6.4.2015) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(7)(b)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/7/b)[(12)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/12)
[^key-c3a748b7c4df587834b92e47bfdf0b5a]: Words in [Sch. 2 para. 3(1)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1/d) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(a)(iv)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/a/iv) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c3debe4e21c983ccf0c05fd6362d437b]: [S. 163](https://www.legislation.gov.uk/ukpga/1992/7/section/163) substituted (6.4.2003) by [Employment Act 2002 (c. 22)](https://www.legislation.gov.uk/ukpga/2002/22), [ss. 21(2)](https://www.legislation.gov.uk/ukpga/2002/22/section/21/2), [55(2)](https://www.legislation.gov.uk/ukpga/2002/22/section/55/2); [S.I. 2002/2866](https://www.legislation.gov.uk/uksi/2002/2866), [art. 2(3)](https://www.legislation.gov.uk/uksi/2002/2866/article/2/3), [Sch. 1 Pt. 3](https://www.legislation.gov.uk/uksi/2002/2866/schedule/1/part/3)
[^key-c409e966f19660afb49ed92ecce93ebf]: [Sch. 5 para. 2A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/2A) inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 6](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/6)
[^key-c43ff51b6a8ad0520e0da2aa3ea08837]: [S. 18A](https://www.legislation.gov.uk/ukpga/1992/7/section/18A) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 13(5)](https://www.legislation.gov.uk/ukpga/2014/7/section/13/5)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/13/7)
[^key-c45125baa30ec9b77023d564f0feda2a]: Words in [Sch. 5 para. 7(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7/1/b) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(i)(i)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/i)
[^key-c458e3ce8715664a669f1bfa2b64866f]: Words in [s. 61A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/3) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 86(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/86/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-c46abf556da8472278acd391a3b8afe6]: Words in Sch. 5 para. 2(2) repealed (with effect in relation to incremental periods beginning on or after 6.4.2005) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(2)(a)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/2/a), [Sch. 5 Pt. II](https://www.legislation.gov.uk/uksi/1995/3213/schedule/5/part/II) (with [Sch. 2 para. 6(5)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/5) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-c482f273811c41b387d9127d0b6dbff2]: Words in Sch. 5 para. 3C(5) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b/3), [Sch. paras. 6(e)(iv)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/iv/bb)
[^key-c4aaf82a8cb3632fc942d6f8630e1df4]: Words in [s. 22(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 30](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/30)
[^key-c4c5505e54f58ae1441d553eaba10848]: [S. 22(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2/c) and preceding word inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 6(2)(b)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/6/2/b)
[^key-c52088e091e33b9a6704cc2c06ba85ea]: [S. 35(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/1/c) substituted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 2(a)](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/2/a); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-c56ba1823974ddedc8bfa2e609f991bb]: Words in [s. 10ZB(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZB/2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 197(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/197/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-c59e2e5502af4a775bb4b6bc0e1d6eec]: Words in [s. 48BB(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/3) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 54(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/54/3)
[^key-c5b3bb4cae9118cc8a7384fa7cf419c6]: [Sch. 4A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A) heading substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(6)](https://www.legislation.gov.uk/nia/2008/1/section/8/6)
[^key-c5d46577e588ffb180554bd9e91ff393]: Words in s. 73(9)(a) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 7 para. 1(2)](https://www.legislation.gov.uk/nia/2007/2/schedule/7/paragraph/1/2); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(d)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/d)
[^key-c5edc179554c351f5e8788c189285e08]: Words in [s. 23A(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/23A/4/b) inserted (6.4.2010) by [The National Insurance Contribution Credits (Transfer of Functions) (Northern Ireland) Order 2010 (S.I. 2010/242)](https://www.legislation.gov.uk/uksi/2010/242), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/242/article/1/1), [5](https://www.legislation.gov.uk/uksi/2010/242/article/5)
[^key-c60658f02502df9802f36e5f4bd59d11]: S. 169 applied (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 17(3)(b)](https://www.legislation.gov.uk/nia/2002/14/section/17/3/b), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(o)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/o); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^key-c66ac56a134c561bcf5bcaadf2c18ae0]: Words in [s. 103(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/103/2/a) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(b)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/b); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-c6929358e531fb8e3ba03201238a05ff]: Words in [s. 64(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/64/1) substituted (6.12.2018) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 11(3)](https://www.legislation.gov.uk/nia/2008/1/section/11/3), [Sch. 1 para. 38](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/38) (as amended, in the case of s. 11, by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(2)](https://www.legislation.gov.uk/nia/2012/3/section/34/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/nia/2012/3/schedule/1/paragraph/5/b))
[^key-c6a7348cda02dd1dcea762c28e440bb3]: Words in [s. 77(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(2)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/2/b)
[^key-c706d8629dad29a05f02c012f47caef4]: Words in [Sch. 2 para. 3(5)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/5/b) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(d)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/d/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c7387c97b36bb11c4c4a4ca4a61d2cb5]: Word in s. 10ZA(1)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(3)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/3/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-c743835aa2a8f2f5228aa10a9aa4bb8c]: Words in [s. 89(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/2) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(c)(ii)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/c/ii)
[^key-c77bc9b319379ff3614517e9525c3368]: S. 39A(1)(1A) substituted for s. 39A(1) (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 12](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/12); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-c77c83e1f2aaf3b8c182b4d85b611c2c]: Word in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 55(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/55/3)
[^key-c78e4457a28b92353f51ae3cfc2cd48c]: Words in [Sch. 7 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/part/I/crossheading/increase-for-beneficiarys-dependent-children) cross-heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/2)
[^key-c7c221544b9104a4f67197e07102ad70]: [S. 30A](https://www.legislation.gov.uk/ukpga/1992/7/section/30A) modified (5.5.2003) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modifications for Her Majestys Forces and Incapacity Benefit) Regulations 2003 (S.I. 2003/735)](https://www.legislation.gov.uk/uksi/2003/735), [regs. 1](https://www.legislation.gov.uk/uksi/2003/735/regulation/1), [2](https://www.legislation.gov.uk/uksi/2003/735/regulation/2)
[^key-c7c8b732cd1e99bffbde2d18f791cff7]: Word in [s. 15(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/1/a) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(2)(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/2/b), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-c7ea5589da8986552621bbbc04915b62]: [S. 129A](https://www.legislation.gov.uk/ukpga/1992/7/section/129A) inserted (10.3.2008 for specified purposes, 7.4.2008 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 30(2)](https://www.legislation.gov.uk/nia/2007/2/section/30/2), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2008/93](https://www.legislation.gov.uk/nisr/2008/93), [art. 2(a)](https://www.legislation.gov.uk/nisr/2008/93/article/2/a)[(b)](https://www.legislation.gov.uk/nisr/2008/93/article/2/b)
[^key-c83426c52a183af97006ae30b1c763bc]: Words in [Sch. 4B para. 9(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9/1) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(7)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/7/a) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-c8efaca0fae395e92ed9bbada118d4eb]: [S. 122(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/122/1/b)[(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/122/1/c) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-c8f43540b16720b741938b04689eefd0]: Words in [Sch. 7 para. 19](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/part/VI/crossheading/limits-of-entitlement-to-industrial-death-benefit-in-respect-of-children) cross-heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(7)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/7)
[^key-c915ac26c5ccc6a49af597f47cb13947]: Words in [s. 167ZN(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/2) substituted (1.9.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [arts. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [4](https://www.legislation.gov.uk/nisi/2006/1947/article/4); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 2(a)](https://www.legislation.gov.uk/nisr/2006/344/article/2/a)
[^key-c9219747b198e7b1ab1168c8f7891fbe]: Words in s. 39A(3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 29(3)(c)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/29/3/c)
[^key-c94e178a0ca196c1a8a1eec2b5867c36]: [S. 62(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/c) inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 16(b)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/16/b)
[^key-ca009df36290118f583800b57ea13316]: Words in [Sch. 10 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 44(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/44/4)
[^key-ca1407e25af2d3be55bb140a32a1afb7]: [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5) heading substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 2](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/2)
[^key-ca4cf61ddfe87f07e27906af6587e21f]: [S. 136(4)(da)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4/da) inserted (17.2.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [78(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/78/2); [S.R. 2016/46](https://www.legislation.gov.uk/nisr/2016/46), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/46/article/3/3)
[^key-ca7f56c5a89b03e42034b57df8957d69]: [S. 35A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/1) substituted for s. 35A(1)-(3) (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [ss. 4(1)(a)](https://www.legislation.gov.uk/nia/2002/10/section/4/1/a), [9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II) (with [art. 3(3)](https://www.legislation.gov.uk/nisr/2002/358/article/3/3))
[^key-caabf6da91a6246e2f6c8423f0454207]: Word in [s. 21(5A)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/21/5A/c) inserted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 2](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(ii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/ii)
[^key-cab73f28912a210b9fb538aa33d187b9]: S. 82 repealed (with effect from 14.8.2010) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 14(1)(a)](https://www.legislation.gov.uk/nia/2010/13/section/14/1/a), [36(1)(d)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/d/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [ss. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2), [34(2)(a)](https://www.legislation.gov.uk/nia/2010/13/section/34/2/a))
[^key-caef3e0f55368da6f4f2e7c4e6603bb3]: [S. 1(2)(da)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2/da) inserted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 16(2)(b)](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/16/2/b); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-cb3ec70dba89167a80dcbb9f1d5ccfc0]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [12(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/12/1)
[^key-cba234acb701231837631873595ac81e]: Words in [Sch. 1 para. 3B(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/2/b) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(c)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/c), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-cbc3b64425d70b3b24d170ec38e71e51]: [S. 37(A1)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/A1) inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 10(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/10/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-cbd2e2adf6c59adba363464b6c14ff3c]: [S. 10(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/4A) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(6)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/6), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-cbd6a617b5dcb3b506705c7a105ee494]: [S. 70(2)(db)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2/db) inserted (21.3.2022) by [The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332)](https://www.legislation.gov.uk/uksi/2022/332), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2022/332/article/1/2), [16(2)(b)](https://www.legislation.gov.uk/uksi/2022/332/article/16/2/b)
[^key-cbe05f023e79596c24c9bf048a9eb82a]: Words in Sch. 1 para. 3A(2A) inserted (with retrospective effect in accordance with [s. 6(4)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/4) of the amending Act) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 6(2)(b)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/2/b), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-cc24c0558cbdc0eb291efad19be728cb]: [S. 10ZBA](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZBA) inserted (6.4.2020 except in relation to sporting testimonials which take place on or after 6.4.2020 but which were announced before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 4(4)](https://www.legislation.gov.uk/ukpga/2019/23/section/4/4), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 3](https://www.legislation.gov.uk/uksi/2020/285/regulation/3)
[^key-cc84fb3968b6c81994e47ad5dbfd2aa7]: Sum in [s. 18(1A)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1A/a) substituted (6.4.2023) by [National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16)](https://www.legislation.gov.uk/ukpga/2022/16), [s. 2(3)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/3)[(4)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/4)
[^key-ccefce6a333da5beba048017d495abf0]: [S. 162(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/162/4) added (1.10.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 7(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/7/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 3(c)](https://www.legislation.gov.uk/nisr/2006/344/article/3/c)
[^key-ccff242c742fe99fe78c8a4267a6d3ca]: Words in [s. 55B(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/55B/5) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 6(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/6/3)
[^key-cd0d814f1325f1c8b6a036d5a4b0795c]: [Sch. 1 para. 1(9)-(11)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/9) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 53](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/53)
[^key-cd24883871c349a065b7bab195e4eecc]: Words in [s. 48(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/1) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 78(2)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/78/2/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-cd3ba676e2dcefe48b83334677f8d023]: Words in [s. 38 heading](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/benefits-for-widows-and-widowers) inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 11(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/11/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-cd4f42f204d0e24c0f72c35d23742088]: [Ss. 14A-14C](https://www.legislation.gov.uk/ukpga/1992/7/section/14A) and cross-heading inserted (1.10.2014 for specified purposes, 12.10.2015 in so far as not already in force) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 17](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/17); [S.I. 2014/2377](https://www.legislation.gov.uk/uksi/2014/2377), [art. 2(1)(a)(ii)](https://www.legislation.gov.uk/uksi/2014/2377/article/2/1/a/ii)[(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2014/2377/article/2/3/d/iii); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-cd5feb6ce6b029a686da961093a035b3]: Words in [s. 4A(4)(b)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/4/b/ii) substituted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(4)(b)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/4/b)
[^key-cd63696a2d933ecb7696eefb49c9cef8]: [S. 62(1)(ac)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/ac) inserted (2.12.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Miscellaneous and Consequential Provisions) Order (Northern Ireland) 2005 (S.R. 2005/471)](https://www.legislation.gov.uk/nisr/2005/471), [art. 1](https://www.legislation.gov.uk/nisr/2005/471/article/1), [Sch. para. 1](https://www.legislation.gov.uk/nisr/2005/471/schedule/paragraph/1)
[^key-cd678f25fbd43e2c4b8bc59bd85cba26]: Word in [s. 35A(5)(c)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/5/c/i) inserted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 15(a)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/15/a), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-cd6dfcc03a68dc7b79b03b75edd09034]: [Sch. 4B para. 2(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/2/b) and preceding word inserted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(2)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/2/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-cdcb3aa4f3bbfe90bd7b4327f304bb44]: [S. 13A](https://www.legislation.gov.uk/ukpga/1992/7/section/13A) inserted (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [ss. 136(2)](https://www.legislation.gov.uk/ukpga/2008/30/section/136/2), [149(4)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/4)
[^key-cdd8cb0cc1830622ad78b71317641790]: [S. 51(10)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/10)[(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/11) added (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(4)(b)](https://www.legislation.gov.uk/nisr/2016/78/article/2/4/b)
[^key-ce36c564cd79412f9208a9c197a9fd88]: [S. 46(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/4) added (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 6](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/6)
[^key-ce78f0ab93cea94a8b164980e5447643]: [S. 6A(3)(e)](https://www.legislation.gov.uk/ukpga/1992/7/section/6A/3/e) and preceding word added (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(2)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/2); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-ceb518de46c5021903c6e705cd245ee6]: Words in [Sch. 7 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/1) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 105(4)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/4/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-ced031dec6b53e530c73ea8cfb4f3da9]: Word in Sch. 4A para. 1(2) repealed (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 11](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/11), [Sch. 6 Pt. 4](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/4)
[^key-cf2d365b0262b0e6172fa190ccf6a7b1]: Words in [s. 21(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/21/1) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 2](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/2)
[^key-cf3fc2b2b106a48bad4b481b4476ff91]: [Sch. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5A) inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 14](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/14)
[^key-cf6f464648c2b2da45942507a47acdd3]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 10](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/10)
[^key-d004319ebefaf24ccae9ed8b9ebcacd0]: [Sch. 2 para. 3(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/5/a) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(d)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/d/i), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-d01f0fc354eb1a6a582cc849e9aed83f]: S. 141(5) repealed (1.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-d0240bae679fdbded3534dd982260e36]: Words in [s. 137](https://www.legislation.gov.uk/ukpga/1992/7/section/137) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/2005/6/section/2/1/a), [6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2)
[^key-d042a919c38e289f50ea352b0bc6ce38]: [S. 167ZE(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/3A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(5)](https://www.legislation.gov.uk/nia/2015/1/section/6/5), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-d06746829df25847fb965b17bb029714]: Words in [s. 167ZJ(10)(f)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/10/f) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(17)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/17/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-d090389ebd9e1f75dd9bfa5ed4fa89bd]: Words in [Sch. 4B para. 9(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9/3) inserted (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(c)(i)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/c/i)
[^key-d1348f87d881cb357a0ca9ed0b84bce7]: Words in s. 10ZA(6) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(5)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/5) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-d15521a57ffd8c90a6dbf9c9abcb90e0]: Words in [Sch. 9 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/4)
[^key-d1578b29d56e75fb653b40b3820d3706]: Words in [s. 48B(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 80(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/80/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-d16fa3686aee083357742d368b0162f1]: Words in [s. 10A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/1) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 198(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/198/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-d188d82f4c28a6f7e4a7b1671d4254f5]: Words in [s. 7(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/7/1/b) omitted (13.5.2014) by virtue of [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4), [Sch. 2 para. 8](https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/8)
[^key-d1e338fcfaaef417725d3c7b3240242d]: [Sch. 3 para. 2(6)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/6) modified (5.5.2003) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modifications for Her Majestys Forces and Incapacity Benefit) Regulations 2003 (S.I. 2003/735)](https://www.legislation.gov.uk/uksi/2003/735), [regs. 1](https://www.legislation.gov.uk/uksi/2003/735/regulation/1), [4](https://www.legislation.gov.uk/uksi/2003/735/regulation/4)
[^key-d1ea2ba48c0ac65287746be15eb5da4b]: Word in [s. 43(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/1) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 2](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/2); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-d23fa86c8760e8b09ce0405c9895ccab]: S. 30B(3)(b) repealed (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(4)](https://www.legislation.gov.uk/nia/2008/1/section/4/4), [Sch. 1 para. 12](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/12), [Sch. 6 Pt. 2](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/2) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-d2471d9afe14f761e91c40c31e9be1c4]: Words in [s. 167ZN(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/7) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 13(2)(c)](https://www.legislation.gov.uk/nia/2015/1/section/13/2/c), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(c)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/c) (with [art. 7(1)](https://www.legislation.gov.uk/nisr/2015/86/article/7/1))
[^key-d24e2fece88657810a8b09d74850ebc1]: Words in [Sch. 1 para. 3(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/4/b) substituted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/2004/3/section/2/4), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(b)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/b)
[^key-d25fd6f9ccc4881f202a2d17669fc396]: Words in [Sch. 2 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/4) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/4), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-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)
[^key-d434397bdca81076e9538574533d22ea]: [Pt. 1](https://www.legislation.gov.uk/ukpga/1992/7/part/1) modified (6.4.2022 for the tax year 2022-23) by [Health and Social Care Levy (Repeal) Act 2022 (c. 43)](https://www.legislation.gov.uk/ukpga/2022/43), [Sch. para. 5(1)(2)(4)](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/5/1/2/4) (with [Sch. para. 8](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/8))
[^key-d45ce0b69004016e30a6d7cf877824d4]: [Sch. 1 para. 7BB](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7BB) inserted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 18(3)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/18/3), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-d49ceec2433f22b756554455cf54c419]: [S. 4(1)(a)(iii)-(v)](https://www.legislation.gov.uk/ukpga/1992/7/section/4/1/a/iii) substituted (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(3)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/3); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [arts. 3(2)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/i), [4(2)(h)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/h), [5](https://www.legislation.gov.uk/nisr/2015/86/article/5) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-d4e6c6db5f4a97d72fc6f7e7e7b09c90]: [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5): sum modified (27.3.2023) by [The Social Security (2022 Benefits Up-rating) Order (Northern Ireland) 2023 (S.R. 2023/27)](https://www.legislation.gov.uk/nisr/2023/27), [arts. 1](https://www.legislation.gov.uk/nisr/2023/27/article/1), [4(3)(b)](https://www.legislation.gov.uk/nisr/2023/27/article/4/3/b)
[^key-d501447d6b587977fb7b66a37ca30bcc]: Words in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) substituted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 4 para. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4/paragraph/6); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-d517567cad0578fb097f7a00bb900ddf]: Words in [s. 51A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/51A/1) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 83(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/83/b); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-d525ce8b7bba1bccb9f195bb52057ce7]: Words in [s. 7(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/7/1/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 194](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/194) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-d52cc7db1669fcf02fa806f067cdb70d]: Word in s. 39A(2) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b)[(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/d), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-d584bff3bddf0cc5ae48bf4daf3ca65b]: Words in [Sch. 7 para. 4(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(2)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/2/b)
[^key-d5b9e8b225c05cd971334bedb966ba0e]: Words in [s. 139(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/5) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 100](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/100); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-d5f220c2876709c8313fb484b3344cfe]: [Sch. 4A para. 2(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/2/4A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(2)(b)](https://www.legislation.gov.uk/nia/2008/1/section/8/2/b)
[^key-d5f416577f44cfdaea2a074af1b5b0d5]: [Sch. 6 para. 8(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/8/2/b) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-d60615705200756663d37c70992e9a4a]: Words in [s. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 99(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/99/4), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-d65e88aad398469e0f5126e18052a794]: Words in [s. 52(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/3) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 57](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/57)
[^key-d66f37b14b9dbdd63c24db54763ac42d]: Figure in [s. 48BB(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/5) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 9(2)(d)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/9/2/d) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xi)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xi)
[^key-d7497364ca648e8f92abc1a862a1abf6]: Words in [s. 12(6)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/6/a) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(6)(b)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/6/b), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-d83fb67e30ed28c1aa83ced2d8d5acee]: [Sch. 1 para. 8(1)(j)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/j)[(k)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/k) omitted (with effect for the tax year 2015-16 and subsequent tax years) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 18(4)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/18/4), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-d85366d9875d2ca9ab48a363fb6e3829]: [S. 48(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/6) inserted (7.12.2020) by [The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)](https://www.legislation.gov.uk/uksi/2020/1143), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/1/2), [39(3)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/39/3)
[^key-d863b3d00e1c3b1a876dbbbaa9e7dec1]: S. 45A repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-d8653b2b874180d2ef854cdf67d07798]: [S. 37(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/4/b) and preceding word substituted for [s. 37(4)(b)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/4/b) (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/2) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-d86b20f7101f502d86d7ac1ecd4e4ba4]: Words in [s. 48BB](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 81(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/81/2); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-d8982fa7773ed8290a81c36497ef5e0a]: Words in [Sch. 1 para. 3(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/5) repealed (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 2(5)](https://www.legislation.gov.uk/ukpga/2004/3/section/2/5), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 2](https://www.legislation.gov.uk/ukpga/2004/3/schedule/2); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [arts. 2(b)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/b), [6(a)(ii)](https://www.legislation.gov.uk/uksi/2004/1943/article/6/a/ii)
[^key-d8d8bd0d7e1c8e110b59a3d05ab9f8c7]: [S. 78(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/2) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 67(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/67/2)
[^key-d913b0c2b9ca97fae4056e94b08a4a72]: Words in [s. 48(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/2) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 78(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/78/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-d91920e25bc69fc99eadd14ea4c1b8c0]: Act modified (6.4.2010) by [The Social Security (Widow's Benefit Retirement Pensions and Other Benefits) (Transitional) Regulations (Northern Ireland) 1979 (S.R. 1979/244)](https://www.legislation.gov.uk/nisr/1979/244), [regs. 3-19](https://www.legislation.gov.uk/nisr/1979/244/regulation/3) (as amended by [S.R. 2010/20](https://www.legislation.gov.uk/nisr/2010/20), [art. 2](https://www.legislation.gov.uk/nisr/2010/20/article/2))
[^key-d9be6cbfbdb4bccfbffc83a0e1235ef3]: Words in [Sch. 5 para. 3C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3C) heading inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(e)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/i)
[^key-d9d2dde94a054538e26ee17eec11e7a1]: Words in [s. 30A(2)(b)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/2/b/ii) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 68](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/68); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-da80512c4dee24d619a53fb4f948d808]: [S. 146(1)(bb)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/1/bb) inserted (20.6.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 9 para. 5](https://www.legislation.gov.uk/nisi/2015/2006/schedule/9/paragraph/5); [S.R. 2016/215](https://www.legislation.gov.uk/nisr/2016/215), [art. 3(2)](https://www.legislation.gov.uk/nisr/2016/215/article/3/2)
[^key-da8f5adc9813c9bc4200941312f0475a]: [S. 127](https://www.legislation.gov.uk/ukpga/1992/7/section/127) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-db46bb63a06eddfd98a75742f0e4472a]: Words in [s. 167(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1) repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(3)(a)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/3/a), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(4)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/4))
[^key-db485a27697d2364c5f1e65ead50ac07]: [S. 55](https://www.legislation.gov.uk/ukpga/1992/7/section/55) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [arts. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [273(1)](https://www.legislation.gov.uk/nisi/2005/255/article/273/1)
[^key-db961f26744398121a61949c73da09cc]: Words in [Sch. 7 para. 4(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/1) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/2/a)
[^key-dbcafb61fac5b5b7beaff6eb69e79e2f]: Sum in [Sch. 4 Pt. 3 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4/part/III/paragraph/5) substituted (11.4.2022) by [The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2022 (S.I. 2022/231)](https://www.legislation.gov.uk/uksi/2022/231), [regs. 1(3)](https://www.legislation.gov.uk/uksi/2022/231/regulation/1/3), [7](https://www.legislation.gov.uk/uksi/2022/231/regulation/7)
[^key-dc0da86a7893ee3bc4df7e131ea9a8b6]: [S. 167ZN(6A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/6A) inserted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 20(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/20/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-dc3c37ec5627e3e783c696cc6a109387]: Words in [Sch. 10 para. 4(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/4/2) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(20)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/20/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-dc487596842c95ee8269176cbdc57752]: [S. 167ZJ(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/2/b) and preceding word repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(5)(b)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/5/b), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(6)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/6))
[^key-dc76afa39370fa724f10a3145041927e]: Words in [s. 35A(5)(c)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/5/c/ii) substituted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 15(b)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/15/b), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-dd58dd2d855e98da675cb9522e911ac4]: [S. 167ZZ17(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ17/6) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [19(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/19/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-dd59571ffbc39ac0d30f560258fb2d51]: Words in [s. 167ZV(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZV/2/a) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(2)(a)](https://www.legislation.gov.uk/nia/2016/15/section/25/2/a), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-dd5c5dddbb64fc1356b707f0277f61f2]: Words in [s. 37(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/2) repealed (7.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 46](https://www.legislation.gov.uk/nia/2007/2/section/46), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/339](https://www.legislation.gov.uk/nisr/2008/339), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2008/339/article/2/3/a) (with [art. 3(3)](https://www.legislation.gov.uk/nisr/2008/339/article/3/3))
[^key-dd82cc0b9238fa883a697d7f2b7cbb23]: Words in [s. 61A(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/3/b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 86(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/86/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-dd8dc902a88a323c1e5beefeed7960ab]: [S. 10(8)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/8/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(10)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/10) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-dd9e6a3413a1c3eba89efda989cc4fd3]: Words in [s. 109(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/5/a) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(e)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/e); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-ddb29d09ade2df5b8b8e19c955daa82b]: [S. 35B](https://www.legislation.gov.uk/ukpga/1992/7/section/35B) inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(5)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/5)
[^key-ddd7c0c69f4aeb8b01d8b38c1a870be2]: Words in [s. 1(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/5) substituted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)](http:/www.legislation.gov.uk/id/ukpga/2022/5/5)[(6)](http:/www.legislation.gov.uk/id/ukpga/2022/5/6), [Sch. para. 3](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/3); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-de61d52ca73fde087db618a409a61d67]: Word in [s. 39C(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/3/a) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 4(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/4/3)
[^key-df7421bcf29559850a6de6b2fcdd643e]: Words in [s. 167ZE(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-dfa8dd39a79647b20de60804c52a1171]: Words in [s. 48A(6A)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/6A/a/i) inserted (7.12.2020) by [The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)](https://www.legislation.gov.uk/uksi/2020/1143), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/1/2), [39(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/39/2)
[^key-dfcfe85171c574b2f23e25beb6652fc5]: Words in [Sch. 7 para. 20(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/20/2) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-e02ee5ddfa077cf279e058a6d1eb8615]: [S. 23A](https://www.legislation.gov.uk/ukpga/1992/7/section/23A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 3(1)](https://www.legislation.gov.uk/nia/2008/1/section/3/1)
[^key-e046d89f68ad87a4440aec5d3a86c6c7]: [S. 167ZS(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZS/2/b) and preceding word repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(7)(b)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/7/b), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(8)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/8))
[^key-e04ae149746f00c49d68d116c00890bd]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) excluded (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [11(5)](https://www.legislation.gov.uk/nisr/2022/167/regulation/11/5)
[^key-e09f1e6e6c0cf90a711d17c4126d7489]: Act modified (1.10.2007) by [The Social Security (Ireland) Order (Northern Ireland) 2007 (S.R. 2007/438)](https://www.legislation.gov.uk/nisr/2007/438), [art. 2](https://www.legislation.gov.uk/nisr/2007/438/article/2), [Sch. 1](https://www.legislation.gov.uk/nisr/2007/438/schedule/1), [Sch. 2](https://www.legislation.gov.uk/nisr/2007/438/schedule/2)
[^key-e0b5d14b26b6502aec9cfeb1164459a6]: Words in Sch. 5 para. 4(1) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(ii)(cc)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/ii/cc)
[^key-e21fba0d1bc95c1d5d3257bcbf96bb85]: [S. 167ZN(2E)-(2G)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/2E) inserted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 13(2)(b)](https://www.legislation.gov.uk/nia/2015/1/section/13/2/b), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(c)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/c) (with [art. 7(1)](https://www.legislation.gov.uk/nisr/2015/86/article/7/1))
[^key-e22353013fc3eda4bbee8776c2bd3c68]: Words in [s. 10ZB(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZB/2/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 197(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/197/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-e22457fd375142f9a6cfedbcad42aa08]: Words in [Sch. 2 para. 3(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/4) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-e23b6a3be9aaa3aae760daf73150384e]: [S. 51(12)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/12) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(e)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/e) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-e2a9dd3a5fe573044211f4b33617c98d]: [S. 167ZT(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT/2)[(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT/3) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(3)(c)](https://www.legislation.gov.uk/nia/2015/1/section/11/3/c), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-e2d8b5bae09c676af01e15c593d2ff80]: [S. 167ZZ14(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/1)[(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/2) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [21](https://www.legislation.gov.uk/nisr/2022/238/regulation/21) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-e339ba375266deaafe8236b2bc0547b5]: [S. 78(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/1) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 67(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/67/2)
[^key-e3760598758bfeb12b721c23fb975f63]: [S. 48A(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/8) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(6)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/6/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-e3762c2ae94aeaf5c9d59ccd108ac029]: Act: transfer of functions (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 50(2)(c)](https://www.legislation.gov.uk/ukpga/2002/21/section/50/2/c), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) (with [s. 54(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/2)[(3)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/3)[(5)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/5)[(7)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/7)[(9)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/9)); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-e3b6a1834b109390a91e82808240e184]: Words in [s. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(14)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/14/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-e3c6bdbfd6f218ac634fef158d13fb35]: S. 168 applied (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 17(3)(a)](https://www.legislation.gov.uk/nia/2002/14/section/17/3/a), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(o)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/o); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^key-e3c9619b916c7ee5539114cf87eb46c8]: Words in [Sch. 9 para. 1(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/2/a)
[^key-e402754a2e9df3bbb40505ad36984d3d]: Word in [s. 172(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/c) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-e48f7fc93f8becafe7beeb1902037c5e]: Words in [s. 139(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/3)
[^key-e4fada47fd19bc00e087c7502fa0e25a]: Words in [Sch. 1 para. 3B(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/1/a) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(a)(i)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/a/i), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-e50b9d14aeb77e171260f61ac7dfba3e]: Words in [s. 77(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/2/a)
[^key-e53053db4e754beb237061728269dabb]: [S. 48A(6A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/6A) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(6)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/6/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-e690c463295f19c1fd5fc83672fb88cf]: [Sch. 2 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1) modified (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 6 para. 2(6)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/2/6)
[^key-e71a9e977b6762b7a0386b4ac0477fee]: Word in [s. 48B(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/7) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 53(6)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/53/6)
[^key-e7441b476f61fbbf4e1908dc25614fd1]: Words in [s. 167ZJ(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/2/a) substituted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4), [Sch. 2 para. 11](https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/11)
[^key-e7617448ebd0262049f6391610708df9]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) repealed (1.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-b109f8ff130f6d35b2f5205792a0c384]: Words in [s. 172(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/3/c) repealed (1.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-831ffeb43b64e35c50a914207b5373f8]: [S. 30D](https://www.legislation.gov.uk/ukpga/1992/7/section/30D) modified (6.4.2003) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modifications for Her Majestys Forces and Incapacity Benefit) Regulations 2003 (S.I. 2003/735)](https://www.legislation.gov.uk/uksi/2003/735), [regs. 1](https://www.legislation.gov.uk/uksi/2003/735/regulation/1), [3](https://www.legislation.gov.uk/uksi/2003/735/regulation/3)
[^key-c3debe4e21c983ccf0c05fd6362d437b]: [S. 163](https://www.legislation.gov.uk/ukpga/1992/7/section/163) substituted (6.4.2003) by [Employment Act 2002 (c. 22)](https://www.legislation.gov.uk/ukpga/2002/22), [ss. 21(2)](https://www.legislation.gov.uk/ukpga/2002/22/section/21/2), [55(2)](https://www.legislation.gov.uk/ukpga/2002/22/section/55/2); [S.I. 2002/2866](https://www.legislation.gov.uk/uksi/2002/2866), [art. 2(3)](https://www.legislation.gov.uk/uksi/2002/2866/article/2/3), [Sch. 1 Pt. 3](https://www.legislation.gov.uk/uksi/2002/2866/schedule/1/part/3)
[^key-2893bd619a55f3182e7a845f2ba81e96]: Words in s. 89(1) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-e788806413f353a106022e1372f80a52]: Words in [Sch. 4B para. 5(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/5/a) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-e7b3f994bcc14a0e608131a158b0c580]: Words in s. 39A(3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 29(3)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/29/3/b)
[^key-e848ebda41a508f9ffaecb7bfb348eaf]: Words in [Sch. 4B para. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/8) cross-heading substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(6)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-e8590a8c9a5f104fac792b086ca000d5]: Word in [s. 134(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/1) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-e89836ad997f8558c2e8b62ab52edccb]: Words in Sch. 5 para. 5(1)(a) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(g)(i)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/g/i/aa)
[^key-e8ce10d9e0d0396b74d511d64b89eddd]: Words in [s. 114(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/114/3/a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 93(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/93/b); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-e8d3b3c6cbe49e779f0a4b59f574f80f]: [Sch. 9 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/2) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/3), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-e8dc71bd18ff45121e5241e530fb170c]: Words in [s. 12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/8) substituted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(8)(a)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/8/a), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-e981b706b891cbc4fd16edae3bcd2a1b]: Word in [s. 89](https://www.legislation.gov.uk/ukpga/1992/7/part/IV/crossheading/miscellaneous) heading inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(a)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/a)
[^key-ea1a4133930090df943f105dd30a0092]: Figure in [s. 48B(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/2) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 8(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/8/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(ix)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/ix)
[^key-ea76071184c83cad210cab97d99f6420]: Words in [s. 171(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/171/1) inserted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 4 para. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4/paragraph/5); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-eb09578452de4eea2370c6f84aa72426]: [S. 35(3E)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3E) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(3)](https://www.legislation.gov.uk/nia/2015/1/section/6/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-eb1614cac6768dcde4ced09bfa10fedc]: Word in [s. 55A(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/7) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/4)
[^key-eb1b08c0c9c27ecd8ddd5a7df6b76000]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) applied (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [17(b)](https://www.legislation.gov.uk/nisr/2022/238/regulation/17/b) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-eb5388f144725904c9c24d142a5f77d2]: Word in Sch. 4A para. 1(2) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 60](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/60)
[^key-eb61bac8295bede32714966d748e9b1c]: Words in [s. 167ZE(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/8) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(d)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/d); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-ebe22f1ed684157dbbc9312b7fa2c0db]: Words in [s. 77(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/3) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(4)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/4/b)
[^key-ec286810472e35f05b6972dc46e981f8]: Words in [s. 51(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/6) substituted (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(4)(a)](https://www.legislation.gov.uk/nisr/2016/78/article/2/4/a)
[^key-ec296f06083372ae945ca71d8a3f37a8]: S. 72(7B) inserted (31.10.2011) by [The Social Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/356)](https://www.legislation.gov.uk/nisr/2011/356), [regs. 1](https://www.legislation.gov.uk/nisr/2011/356/regulation/1), [2(4)](https://www.legislation.gov.uk/nisr/2011/356/regulation/2/4)
[^key-ec2a43581a27554a5681a27890743f0e]: Words in [Sch. 1 para. 3B(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/1/a) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/a/ii), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-ec51cfec49720153af52a831f4927069]: [S. 42(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/42/1)[(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/42/1A) substituted for [s. 42(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/42/1) (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 3 para. 42](https://www.legislation.gov.uk/ukpga/2002/21/schedule/3/paragraph/42); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/d/iii)
[^key-ec61b7d1dfdd481eddcf53bd609ceeea]: Words in [s. 161(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/4) inserted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 6(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/6/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-ece337a857b3af58d0ff4e3b8fc95ab3]: Words in s. 35(7) inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(3)(c)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/3/c)
[^key-edb946f0b6ad221a5f8dce70e3a8bd66]: S. 171(5A) inserted (temp.) (25.3.2020) by virtue of [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [ss. 44(b)](https://www.legislation.gov.uk/ukpga/2020/7/section/44/b), [87(1)](https://www.legislation.gov.uk/ukpga/2020/7/section/87/1) (with [ss. 88-90](https://www.legislation.gov.uk/ukpga/2020/7/section/88) and [S.I. 2022/151](https://www.legislation.gov.uk/uksi/2022/151), [art. 2](https://www.legislation.gov.uk/uksi/2022/151/article/2))
[^key-edd04503e9be2518ab73e0ba46ce1239]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 9(4)](https://www.legislation.gov.uk/nia/2008/1/section/9/4)
[^key-edd8e3e5895f1f96881104be9baf51f6]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (6.4.2015) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(9)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/9)[(12)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/12)
[^key-ef7605cd36f7a85e028506ef1fcb79fd]: Words in [s. 38(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 73(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/73/2); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-ef99983dd07879096ea4a705a2076fe2]: Words in [s. 1(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/1/a) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 3](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/3)
[^key-efbb9bb899c64c407aa4dce8f668404b]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 34(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/34/3)
[^key-f06587a70edd4141d72693e68f49c70a]: Word in s. 10(7B) omitted (with effect in relation to the tax year beginning with 6.4.2006 and subsequent tax years) by virtue of [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 10(7B)) Regulations 2007 (S.I. 2007/795)](https://www.legislation.gov.uk/uksi/2007/795), regs. 1, 2(a)
[^key-f0b2267593e37ea5df28c639425d9e98]: [S. 172(7A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/7A) inserted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(19)(c)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/19/c); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-f0d658ba53b6bdab1627cbb34da10789]: Words in [s. 23(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/3/a) substituted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 7 para. 3(2)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/3/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-f143dda0543af08329284b94a898b6c9]: Words in [Sch. 5 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(d)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/d) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-f1bdcb4105401ba9811d5ce7c80f2b06]: Words in [Sch. 7 para. 15(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/15/3) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(19)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/19/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-f1de5827c307561e71dd22bec4948cf2]: [S. 136](https://www.legislation.gov.uk/ukpga/1992/7/section/136) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-f27b48a715dc0584bd79073f134ba9e0]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(19)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/19/a), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-f28af7621c36a1a390e158fff5cd4d0c]: [S. 120(1)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/120/1/aa) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 94](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/94); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-f294521c417a9df13035c86410652721]: Words in [s. 23A(6)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/23A/6/b) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 6(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/6/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-f2cb7159d6991d3b9b5374f96b5cc674]: Words in [Sch. 4B para. 9](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9) cross-heading substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(7)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/7) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-f2f94898b111d5a92c98662d30401628]: [Sch. 5 para. 7A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7A): sum modified (27.3.2023) by [The Social Security (2022 Benefits Up-rating) Order (Northern Ireland) 2023 (S.R. 2023/27)](https://www.legislation.gov.uk/nisr/2023/27), [arts. 1](https://www.legislation.gov.uk/nisr/2023/27/article/1), [4(3)(b)](https://www.legislation.gov.uk/nisr/2023/27/article/4/3/b)
[^key-f3625e77d5b15a8db766c5d89129c97b]: Words in [s. 15(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/3), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-f3906a9cf410516951f610e0bbb4ab61]: [S. 10(1A)-(1C)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1A) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/2), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-f397a975d9310f2dc1a8987614de0c3d]: Words in [s. 63(f)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/63/f/i) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 66](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/66)
[^key-f3d0c5a84c9ebbc4e69a796d6e39870f]: [Sch. 4B para. 13(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/13/3) added (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(d)(ii)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/d/ii)
[^key-f3fa5a775c4b4f01e226f74d539577d2]: Words in [s. 77(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/9) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(9)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/9)
[^key-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)
[^key-f4b3450ee50ab753602ffb15e2e58c7c]: [S. 55AA](https://www.legislation.gov.uk/ukpga/1992/7/section/55AA): sum modified (27.3.2023) by [The Social Security (2022 Benefits Up-rating) Order (Northern Ireland) 2023 (S.R. 2023/27)](https://www.legislation.gov.uk/nisr/2023/27), [arts. 1](https://www.legislation.gov.uk/nisr/2023/27/article/1), [4(4)](https://www.legislation.gov.uk/nisr/2023/27/article/4/4)
[^key-f4d0dc2a849ab709e44e7fc6b179934e]: Words in [s. 141(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/141/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 37](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/37)
[^key-f5187fd40c6057926762728ff210940b]: [S. 167ZA](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZA) cross-heading repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(7)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/7), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-f57dddaa7a78caf55533c2ed15b76382]: Words in s. 121(1) inserted (31.10.2011) by [The Social Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/356)](https://www.legislation.gov.uk/nisr/2011/356), [regs. 1](https://www.legislation.gov.uk/nisr/2011/356/regulation/1), [2(5)](https://www.legislation.gov.uk/nisr/2011/356/regulation/2/5)
[^key-f5c502a6409fa32e810f3b05cf6d9e7a]: Words in s. 54(1)(a) repealed (6.4.2005) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(1)(5)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/1/5), [Sch. 5 Pt. II](https://www.legislation.gov.uk/uksi/1995/3213/schedule/5/part/II) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3))
[^key-f5f1c6d0725db384f3b9685b2ecddfc8]: [Sch. 9 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/4) repealed (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 57(b)](https://www.legislation.gov.uk/ukpga/2002/21/section/57/b), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-f65b9a488e324824c0bb65232ce575a3]: Words in [s. 4A(3)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/3/i) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 292](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/292) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-f7021d06fdfb8b82ae3cdc950f38e569]: Words in [s. 77(10)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/10) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(10)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/10)
[^key-f70db0cad4bca1f2c46ff0894cc28118]: Words in s. 159(1) substituted (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(2)(b)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/2/b) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50))
[^key-f75b80562e754605ff161a4344e20dcb]: [Sch. 5 para. 6A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6A) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(h)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/h)
[^key-f782a64696a9705f98512f9e9333fec4]: Words in [Sch. 4B para. 13(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/13/2) inserted (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(d)(i)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/d/i)
[^key-f7d8b3ae395176704da868d0f98b4bcc]: S. 72(8)-(12) substituted for s. 72(8) (8.10.2007 for specified purposes, 29.10.2007 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 54(2)](https://www.legislation.gov.uk/nia/2007/2/section/54/2), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(c)(2)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/c/2)
[^key-f7f1302b81319e229eb98d9aeb353452]: Words in [s. 94(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/94/1) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(a)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/a); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-f82644606ae4a7d169af6434ec34ec08]: Words in [Sch. 5 para. 4(1A)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1A/c) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 78(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/78/2)
[^key-f87bbf4f99e76f4191bd9692591db960]: S. 39(2A) inserted (with effect in relation to the tax year 2010–11 and subsequent tax years) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 6(1)](https://www.legislation.gov.uk/nia/2008/1/section/6/1) (with [s. 6(3)](https://www.legislation.gov.uk/nia/2008/1/section/6/3)); [S.I. 2010/2650](https://www.legislation.gov.uk/uksi/2010/2650)
[^key-f89b36e20382677bde64cc94b44471fd]: Words in [s. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-f90bbf5c293d08560859e1add5f77367]: Word in [s. 55A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/3) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/4)
[^key-f93d3b2661ee94a3644b475396eeb3cc]: [S. 146(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/3) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 102(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/102/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-f969b9b426ee095bec1039e42c0de016]: [S. 9B](https://www.legislation.gov.uk/ukpga/1992/7/section/9B) inserted (12.4.2015 for specified purposes, 6.4.2016 in so far as not already in force) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 1(9)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/9)[(11)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/11/a)
[^key-f9cbacdf4f116d5c18605ec4d7974866]: Words in [Sch. 5 para. 3C(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3C/1/a) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(e)(ii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/ii)
[^key-f9e8720b78cef84af009b46b6f535c06]: Words in s. 121(1) inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 199(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/199/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-fa03793a70a35702006542d2d83a3fd7]: [S. 30C(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/30C/5)[(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/30C/5A) substituted for [s. 30C(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/30C/5) (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 3 para. 37](https://www.legislation.gov.uk/ukpga/2002/21/schedule/3/paragraph/37); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/d/iii)
[^key-fa17d4255fb468660a85dfda245f2ef4]: [S. 172(11B)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11B/b)[(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11B/c) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 18(3)(c)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/3/c)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/7)
[^key-fa26233dffb5885ce389898cef1fef40]: S. 35A(6) substituted for s. 35A(6)(7) (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 3](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/3); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-fa42711f78cc6fb8fc1087ebeaa898f5]: Words in [Sch. 1 para. 3B(8)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/8) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 174(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/174/2)
[^key-faba74b59724dc8340ade176f8166800]: [Sch. 3 para. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/7) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 18(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/18/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-fb0486df15aba4f7d19a24c3e62d37cb]: Words in [Sch. 5 para. 7A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7A/2) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(j)(ii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/j/ii)
[^key-fb072f9d2b84ff3388459c532a538a96]: [S. 10(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-fb2d80ba78e52bea733ffa568767deb3]: [S. 44(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/1/b) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 1(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/1/2/b)
[^key-fb3ed19c23683558f9ff0f75e59dea02]: Words in [Sch. 5 para. 7B(5)(b)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/5/b/i) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 53(3)](https://www.legislation.gov.uk/ukpga/2015/5/section/53/3), [Sch. 12 para. 78(2)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/12/paragraph/78/2)
[^key-fb40a95e3aba49717568ec29b7dac6f7]: [S. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) applied (with modifications) (1.4.2007) by [The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204)](https://www.legislation.gov.uk/nisr/2007/204), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/204/regulation/1/1), [15](https://www.legislation.gov.uk/nisr/2007/204/regulation/15)
[^key-fb9d2eb8f52f4b784658fe3788a37f84]: Words in [s. 4A(4)(b)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/4/b/i) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(4)(a)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/4/a)
[^key-fbb9911ad9f1015c78e74f5318e5003d]: Sum in s. 44(4) substituted (27.3.2023) by [The Social Security (2022 Benefits Up-rating) Order (Northern Ireland) 2023 (S.R. 2023/27)](https://www.legislation.gov.uk/nisr/2023/27), [arts. 1](https://www.legislation.gov.uk/nisr/2023/27/article/1), [4(2)(b)](https://www.legislation.gov.uk/nisr/2023/27/article/4/2/b)
[^key-fbefec02b70b1824728bb7c1fa5c3777]: Word in [s. 167ZZ(1)(a)(vi)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ/1/a/vi) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(3)(d)](https://www.legislation.gov.uk/nia/2016/15/section/25/3/d), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-fbf41abf009ef564807c6c0787a58346]: Words in s. 4(6)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 193(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/193/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-fc49a6ae22cfb6b8837c054ce7bd1637]: [Sch. 1 para. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7) modified (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 in so far as not already in force) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 97(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/97/2), [Sch. 24 para. 31](https://www.legislation.gov.uk/ukpga/2007/11/schedule/24/paragraph/31); [S.I. 2008/568](https://www.legislation.gov.uk/uksi/2008/568), [art. 2(a)(b)](https://www.legislation.gov.uk/uksi/2008/568/article/2/a/b)[(c)](https://www.legislation.gov.uk/uksi/2008/568/article/2/c)[(d)](https://www.legislation.gov.uk/uksi/2008/568/article/2/d)[(e)(f)](https://www.legislation.gov.uk/uksi/2008/568/article/2/e/f) (with [art. 3](https://www.legislation.gov.uk/uksi/2008/568/article/3))
[^key-fcb50d6e03a7784c6e251cbd585a8270]: [S. 172(7B)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/7B) inserted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)(6)](https://www.legislation.gov.uk/ukpga/2022/5/section/5/5/6), [Sch. para. 8(4)](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/8/4); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-fcd105615f012f17ae4f78f85489867e]: Words in [s. 141A(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/2/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-fd50ed5cdadc9f7aecd0005e77e68aeb]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 13(3)](https://www.legislation.gov.uk/nia/2015/1/section/13/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(c)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/c)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(1)](https://www.legislation.gov.uk/nisr/2015/86/article/7/1)[(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-fd582d9fda6b9923a07e53328420ce2f]: Words in [s. 4AA(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/4AA/2) substituted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)](http:/www.legislation.gov.uk/id/ukpga/2022/5/5)[(6)](http:/www.legislation.gov.uk/id/ukpga/2022/5/6), [Sch. para. 5](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/5); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-fd6c33e80d5113414559fda1c3f880ef]: [Sch. 7 para. 13(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/13/4): sum modified (27.3.2023) by [The Social Security (2022 Benefits Up-rating) Order (Northern Ireland) 2023 (S.R. 2023/27)](https://www.legislation.gov.uk/nisr/2023/27), [arts. 1](https://www.legislation.gov.uk/nisr/2023/27/article/1), [4(1)](https://www.legislation.gov.uk/nisr/2023/27/article/4/1)
[^key-fd919c9bfc661b18de823f54493ac0a4]: Words in [Sch. 5 para. 7B(5)(b)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/5/b/i) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(iii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/iii)
[^key-fdafb8033491942c6c8a0c358d88d22f]: Words in [Sch. 2 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/4), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-fde90ee189bc6697370ffe2a621c878b]: [S. 121(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1A) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(13)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/13) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-fded9b5e181bd820a05a7de7debdbcdb]: Words in [s. 10A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/4) substituted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [s. 13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 1 para. 2(2)](https://www.legislation.gov.uk/ukpga/2004/3/schedule/1/paragraph/2/2); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 5(a)(ii)](https://www.legislation.gov.uk/uksi/2004/1943/article/5/a/ii)
[^key-fe38fea3426fd586bad892aa9aee97ee]: Words in [s. 166(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/166/3) substituted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(5)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/5); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/b)
[^key-fe572d8190e86a839b9d1493cda0229d]: Words in s. 21(5A)(b) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-fe9d02eee91628f1dd1969915641b13f]: Act applied in part (with modifications) (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [16](https://www.legislation.gov.uk/nisr/2010/312/regulation/16), [Sch. 2](https://www.legislation.gov.uk/nisr/2010/312/schedule/2) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3))
[^key-feeb8d704e09149550b3ed700cf0cebc]: Figure in [Sch. 3 para. 5(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/1/c) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(17)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/17) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-ff0ebbda6f4cec1bcdb4712d476371ae]: Words in [s. 142(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/142/3) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 39(3)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/39/3/b)
[^key-ff3c808822b666c51025130bb668f07a]: Words in s. 39A inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 74(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/74/2); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-ffc857bc8649d1a6578c5aec634e06ee]: [Sch. 4B para. 8(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/8/4) added (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(b)(ii)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/b/ii)
[^key-ffd0bf530a56989c54023473ecce3aae]: [S. 135](https://www.legislation.gov.uk/ukpga/1992/7/section/135) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-ffddfbc46b74d7adffaac59453926383]: [S. 167ZZ17(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ17/6) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [19(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/19/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-fff58650d8229587085cfadfb62d0f20]: S. 81 repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2) and see also [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 30(1)](https://www.legislation.gov.uk/nia/2010/13/section/30/1))
[^M_C_06ee5d2b-a34a-4aa6-93e5-2f25471e1f13]: S. 167ZZ9 modified (temp.) (22.3.2022 with effect in accordance with [s. 3(1)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/1)[(2)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/2) of the amending Act) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 3(3)-(5)](https://www.legislation.gov.uk/nia/2022/5/section/3/3), [5(1)](https://www.legislation.gov.uk/nia/2022/5/section/5/1)
[^M_C_1e6b88b7-b4fe-4d76-b3c0-82f0c502e155]: S. 15(3ZA) modified (for the tax year 2022-23) by [Health and Social Care Levy Act 2021 (c. 28)](https://www.legislation.gov.uk/ukpga/2021/28), [s. 5(4)(c)](https://www.legislation.gov.uk/ukpga/2021/28/section/5/4/c)
[^M_C_246be113-fc4a-4880-c582-66eb583f0f04]: S. 14A(2) modified (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 18](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/18); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^M_C_4890f451-3528-4811-d205-fe05833ea84b]: Pt. 12ZD modified (6.4.2022) by [The Statutory Parental Bereavement Pay (Persons Abroad and Mariners) Regulations (Northern Ireland) 2022 (S.R. 2022/170)](https://www.legislation.gov.uk/nisr/2022/170), [regs. 1](https://www.legislation.gov.uk/nisr/2022/170/regulation/1), [4-8](https://www.legislation.gov.uk/nisr/2022/170/regulation/4) (with [reg. 3](https://www.legislation.gov.uk/nisr/2022/170/regulation/3))
[^M_C_4edecd96-c10c-4158-c6b4-3be7b35d8636]: [Pt. 1](https://www.legislation.gov.uk/ukpga/1992/7/part/1) applied (with modifications) (6.4.2023 for the tax year 2023-24) by [National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57)](https://www.legislation.gov.uk/ukpga/2023/57), [Sch. para. 1(1)(2)(4)](https://www.legislation.gov.uk/ukpga/2023/57/schedule/paragraph/1/1/2/4)
[^M_C_80b4fabf-92be-4484-9339-dfe88877a2d0]: [S. 167ZZ10(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ10/4) modified (temp.) (22.3.2022 with effect in accordance with [s. 3(1)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/1)[(2)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/2) of the amending Act) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 3(3)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/3)[(6)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/6), [5(1)](https://www.legislation.gov.uk/nia/2022/5/section/5/1)
[^M_C_85c36685-a6ad-446b-dac0-2336e9ef4f79]: S. 167ZZ17 modified (temp.) (22.3.2022 with effect in accordance with [s. 3(1)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/1)[(2)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/2) of the amending Act) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 3(3)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/3)[(8)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/8), [5(1)](https://www.legislation.gov.uk/nia/2022/5/section/5/1)
[^M_C_9d36ca0b-e755-40d1-f5c2-0a8a327ff08a]: S. 9(2) modified (for the tax year 2022-23) by [Health and Social Care Levy Act 2021 (c. 28)](https://www.legislation.gov.uk/ukpga/2021/28), [s. 5(4)(b)](https://www.legislation.gov.uk/ukpga/2021/28/section/5/4/b)
[^M_C_a2c4d5b5-a739-4488-fe1b-6952784c64de]: S. 151(1) disapplied (temp.) (28.3.2020) by [The Statutory Sick Pay (Coronavirus) (Suspension of Waiting Days and General Amendment) Regulations (Northern Ireland) 2020 (S.R. 2020/54)](https://www.legislation.gov.uk/nisr/2020/54), [regs. 1](https://www.legislation.gov.uk/nisr/2020/54/regulation/1), [2](https://www.legislation.gov.uk/nisr/2020/54/regulation/2) (made under [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [s. 43](https://www.legislation.gov.uk/ukpga/2020/7/section/43), which section was extended by [S.I. 2022/362](https://www.legislation.gov.uk/uksi/2022/362), [reg. 3](https://www.legislation.gov.uk/uksi/2022/362/regulation/3) and expired (25.9.2022) by virtue of [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [s. 89](https://www.legislation.gov.uk/ukpga/2020/7/section/89) with s saving in [S.I. 2022/987](https://www.legislation.gov.uk/uksi/2022/987), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2022/987/regulation/1/1), [2](https://www.legislation.gov.uk/uksi/2022/987/regulation/2))
[^M_C_a9dd27f8-586a-43db-c34f-98486050c136]: Act modified (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 30(10)](https://www.legislation.gov.uk/ukpga/1992/8/section/30/10), [115(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/115/4), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4) Act modified (27.7.1992) by [S.R. 1992/328](https://www.legislation.gov.uk/nisr/1992/328), [art. 2](https://www.legislation.gov.uk/nisr/1992/328/article/2). Act modified (31.12.1992) by [S.R. 1992/560](https://www.legislation.gov.uk/nisr/1992/560), [art. 2](https://www.legislation.gov.uk/nisr/1992/560/article/2), [S.R. 1992/561](https://www.legislation.gov.uk/nisr/1992/561), [art.2](https://www.legislation.gov.uk/nisr/1992/561/article/2), [S.R. 1992/562](https://www.legislation.gov.uk/nisr/1992/562), [art.2](https://www.legislation.gov.uk/nisr/1992/562/article/2), [S.R. 1992/563](https://www.legislation.gov.uk/nisr/1992/563), [art. 2](https://www.legislation.gov.uk/nisr/1992/563/article/2) and [S.R. 1992/564](https://www.legislation.gov.uk/nisr/1992/564), [art. 2](https://www.legislation.gov.uk/nisr/1992/564/article/2) Act modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 42(1)(a)](https://www.legislation.gov.uk/ukpga/1993/49/section/42/1/a); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2) Act modified (4.7.1994) by [S.R. 1995/262](https://www.legislation.gov.uk/nisr/1995/262), [art. 2](https://www.legislation.gov.uk/nisr/1995/262/article/2) Act modified (2.11.1994) by [S.R. 1994/427](https://www.legislation.gov.uk/nisr/1994/427), [art. 2](https://www.legislation.gov.uk/nisr/1994/427/article/2) Act modified (13.4.1995) by: [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [regs. 16](https://www.legislation.gov.uk/nisr/1995/35/regulation/16), [18](https://www.legislation.gov.uk/nisr/1995/35/regulation/18), [21](https://www.legislation.gov.uk/nisr/1995/35/regulation/21), [26](https://www.legislation.gov.uk/nisr/1995/35/regulation/26), [31](https://www.legislation.gov.uk/nisr/1995/35/regulation/31); [S.R. 1995/110](https://www.legislation.gov.uk/nisr/1995/110), [art. 2](https://www.legislation.gov.uk/nisr/1995/110/article/2); [S.R. 1994/485](https://www.legislation.gov.uk/nisr/1994/485), [regs. 2-4](https://www.legislation.gov.uk/nisr/1994/485/regulation/2); [S.R. 1994/485](https://www.legislation.gov.uk/nisr/1994/485), [reg. 16](https://www.legislation.gov.uk/nisr/1994/485/regulation/16) (as added by [S.R. 1995/150](https://www.legislation.gov.uk/nisr/1995/150), [reg. 23](https://www.legislation.gov.uk/nisr/1995/150/regulation/23)); [S.R. 1995/150](https://www.legislation.gov.uk/nisr/1995/150), [Pt. III](https://www.legislation.gov.uk/nisr/1995/150/part/III), [reg. 24](https://www.legislation.gov.uk/nisr/1995/150/regulation/24)
[^M_C_e39986b8-5d0b-4dd4-952b-c1e2591d75da]: Act modified (16.12.1995) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. I para. 1](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/I/paragraph/1) Act modified (1.9.1999) by: [S.R. 1999/349](https://www.legislation.gov.uk/nisr/1999/349), [reg. 2(2)](https://www.legislation.gov.uk/nisr/1999/349/regulation/2/2), [Sch.](https://www.legislation.gov.uk/nisr/1999/349/schedule); [S.R. 1999/350](https://www.legislation.gov.uk/nisr/1999/350), [reg. 2(2)](https://www.legislation.gov.uk/nisr/1999/350/regulation/2/2), [Sch.](https://www.legislation.gov.uk/nisr/1999/350/schedule) Act modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2](https://www.legislation.gov.uk/ukpga/1999/10/section/2), [20](https://www.legislation.gov.uk/ukpga/1999/10/section/20), [Sch. 2 para. 29](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/29) Act modified (1.8.2000) by [S.R. 2000/246](https://www.legislation.gov.uk/nisr/2000/246), [art. 2](https://www.legislation.gov.uk/nisr/2000/246/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2000/246/schedule) Act modified by [S.R. 2000/377](https://www.legislation.gov.uk/nisr/2000/377), [art. 2](https://www.legislation.gov.uk/nisr/2000/377/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2000/377/schedule) (the amendment coming into force in accordance with art. 1(1) of the amending S.R.)
[^M_F_05615895-4627-4658-8329-981ee4f26703]: Words in Sch. 1 para. 7(1)(a) substituted (with effect in relation to payments made on or after 6.4.2007 under contracts relating to construction operations) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 77](https://www.legislation.gov.uk/ukpga/2004/12/section/77), [Sch. 12 para. 14](https://www.legislation.gov.uk/ukpga/2004/12/schedule/12/paragraph/14); [S.I. 2006/3240](https://www.legislation.gov.uk/uksi/2006/3240)
[^M_F_05dee342-2fb7-4bd4-d808-39e67cb64a97]: S. 39A(3A)-(3D) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(e)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/e)
[^M_F_060195c7-9f3b-4ccf-d434-487874c32c0e]: Words in s. 73(11)(a) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(4)(a)](https://www.legislation.gov.uk/nia/2022/7/section/1/4/a), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_064d2b4d-4117-4729-e523-c4a528d70dba]: S. 144(2A) inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/5/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_10c2eb62-b068-4477-c23d-7ac52d1ba48c]: S. 73(9)(b)(ii) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(3)](https://www.legislation.gov.uk/nia/2022/7/section/1/3), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_1c2546a6-9a51-47e3-a311-4340a8fdf3ef]: Words in s. 74(1) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(4)(d)](https://www.legislation.gov.uk/nia/2022/7/section/1/4/d), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_1df62908-4a4e-4457-96ed-35859bb3f88b]: Words in s. 48BB(6) inserted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 9(3)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/9/3/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xi)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xi)
[^M_F_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_25c2e3e1-6f4b-4757-b221-ff945232ae43]: Sums in Sch. 4 (except Sch. 4 Pt. 3 para. 5) substituted and confirmed (1.4.2023 for specified purposes) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2023 (S.R. 2023/43)](https://www.legislation.gov.uk/nisr/2023/43), [arts. 1(1)(b)](https://www.legislation.gov.uk/nisr/2023/27/article/1/1/b), [3](https://www.legislation.gov.uk/nisr/2023/27/article/3), [7](https://www.legislation.gov.uk/nisr/2023/27/article/7), [Sch. 1](https://www.legislation.gov.uk/nisr/2023/27/schedule/1)
[^M_F_2b7ce514-9546-4485-9ce7-cdac991f2113]: Words in s. 39A(1)(b) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(b)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/b)
[^M_F_37715333-a6b0-4cdc-ea66-5fb16c800da8]: Words in s. 39A(2)(c) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(d)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/d)
[^M_F_3a79afdc-405f-4a66-fc6e-d002543a8ea6]: Words in s. 39A(5)(a) substituted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(i)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/i)
[^M_F_3c04c7ca-c753-4ec4-be83-cc894a29de61]: Words in s. 73(12)(b) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(4)(c)](https://www.legislation.gov.uk/nia/2022/7/section/1/4/c), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_4efbf7a9-e299-4af0-c7ac-13f885eb5743]: Words in Sch. 5 para. 6A(2)(b) omitted (with effect in accordance with [s. 5(3)-(5)](https://www.legislation.gov.uk/nia/2008/1/section/5/3) of the amending Act) by virtue of [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 20](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/20)
[^M_F_52c654ce-66bf-4f81-ac0e-603340b26be3]: Words in s. 145(2)(b) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 6(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/6/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_5ef45070-e8b9-4e49-e0ff-21aef661039b]: Sch. 5 para. 4(2) omitted by virtue of [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1](https://www.legislation.gov.uk/nisi/1995/3213/article/1), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(13)(14)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/13/14)
[^M_F_5fed0433-b739-496a-a7de-9f244e3faa2a]: [S. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2): definition of "state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 7(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/7/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l) ; [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_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_7251aa19-2227-46e9-9f01-40a32ece78b3]: Word in s. 30B(4) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(1)(2)(d)](https://www.legislation.gov.uk/nia/2022/7/section/1/1), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2) (with [s. 1(8)](https://www.legislation.gov.uk/nia/2022/7/section/1/8)); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_72afea14-4ad9-4d76-92ad-be830c2b8463]: Words in s. 72(4)(a) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(4)(a)](https://www.legislation.gov.uk/nia/2022/7/section/1/4/a), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_75a1dc48-6368-4be0-a600-15b6fbf55e0f]: Words in s. 172(2)(c) omitted (6.4.1995) by virtue of [The Statutory Sick Pay Percentage Threshold Order (Northern Ireland) 1995 (S.R. 1995/69)](https://www.legislation.gov.uk/nisr/1995/69), [art. 6(1)(a)(ii)](https://www.legislation.gov.uk/nisr/1995/69/article/6/1/a/ii)
[^M_F_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_8bfef0b6-b059-4d76-d752-4500766c6234]: Words in s. 172(2)(c) repealed (13.4.1995) by [The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 37](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/37), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^M_F_92f3b2fd-0085-4fd3-eb77-565305c0aa5f]: Words in Sch. 5 para. 2(7) inserted (with effect in accordance with [s. 5(3)-(5)](https://www.legislation.gov.uk/nia/2008/1/section/5/3) of the amending Act) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 19](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/19)
[^M_F_983c98c0-e63a-4a93-efa7-6df30da1c1be]: Figure in s. 48BB(6) substituted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 9(3)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/9/3/a) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xi)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xi)
[^M_F_99dae162-4ef6-4fc0-8e10-a6a914ba15f7]: Words in s. 172(2)(a) repealed (13.4.1995) by [The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 37](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/37), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^M_F_9f189f3d-d842-498b-bf5d-7e5e96c02996]: S. 9A(1A) inserted (6.4.2016) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 1(8)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/8)[(11)(b)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/11/b)
[^M_F_9f7ae3b9-6366-471e-f4a9-9d52a2fb77ea]: Word in s. 66(2)(a) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(1)(2)(a)](https://www.legislation.gov.uk/nia/2022/7/section/1/1/2/a), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2) (with [s. 1(8)](https://www.legislation.gov.uk/nia/2022/7/section/1/8)); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_a18abb64-1604-44a2-8ddc-3b3bc4869d76]: Words in s. 39A(2)(b)(i) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(c)(ii)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/c/ii)
[^M_F_a4b32a12-1eb2-4947-cc2b-a3311db216fe]: Words in s. 121(1) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 7](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/7)
[^M_F_aa8c221a-4dac-48f3-a8e7-3db71fc77f80]: S. 133(1): definition of "the qualifying age for state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 4](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/4); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_aad8fb0b-9dcf-4120-9fc1-085e7e851c60]: Words in s. 35 inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(3)(b)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/3/b)
[^M_F_ab6f706c-08cc-4207-ec9a-601dbb15d7dc]: [S. 155B](https://www.legislation.gov.uk/ukpga/1992/7/section/155B) inserted (temp.) (25.3.2020) by virtue of [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [ss. 42(1)](https://www.legislation.gov.uk/ukpga/2020/7/section/42/1), [87(1)](https://www.legislation.gov.uk/ukpga/2020/7/section/87/1) (with [s. 88](https://www.legislation.gov.uk/ukpga/2020/7/section/88)); which affecting provision expired (25.3.2022) by virtue of [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [s. 89](https://www.legislation.gov.uk/ukpga/2020/7/section/89) (with [s. 90](https://www.legislation.gov.uk/ukpga/2020/7/section/90))
[^M_F_ad62867b-0e08-463c-96c0-0d8c3a4df1ea]: Words in s. 146(1)(k) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 7(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/7/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_ae522cac-761a-47d9-bd1c-e5fadc3572a6]: Words in s. 35 heading inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(3)(a)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/3/a)
[^M_F_b3f88470-14eb-415a-cad2-d719c00c1998]: [S. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2): definition of "the qualifying age for state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 7(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/7/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_b59bfba1-dea5-4cf4-a2d4-d0b8dc73babe]: Words in Sch. 5 para. 6(4)(b) omitted (with effect in accordance with [s. 5(3)-(5)](https://www.legislation.gov.uk/nia/2008/1/section/5/3) of the amending Act) by virtue of [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 20](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/20)
[^M_F_bae3ea0d-3d37-4d6c-a967-fd9e68c77559]: S. 39A(6)-(8) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(j)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/j)
[^M_F_c08758c6-0173-4f98-9d3c-3997ad0d49f3]: Words in s. 89 heading repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-6321bf6b2434853afcd00da39ea6a7e0]: Words in [s. 1(2)(bb)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2/bb) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 191](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/191) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-6d259e815bbb82599b76ad03d58b977c]: Words in [s. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/2/1/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 192](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/192) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-5ad1748968a45b4862814461b3976ffe]: S. 4(4)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 193(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/193/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-bffc178eb768d910679b1ce248e6a2ad]: Words in s. 4(4)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 193(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/193/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-fbf41abf009ef564807c6c0787a58346]: Words in s. 4(6)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 193(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/193/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-d525ce8b7bba1bccb9f195bb52057ce7]: Words in [s. 7(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/7/1/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 194](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/194) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-fb072f9d2b84ff3388459c532a538a96]: [S. 10(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-7b212be153690aee248f2a4988b5f8c0]: [S. 10(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-45b1a596a138b3ba4665d130564265b8]: Words in [s. 10(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1/c) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-29530ed5bcb20d2f0932a421e5bea5d2]: Words in [s. 10(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(5)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/5) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-4bc3d702b918f5301f53ed835812c106]: Words in [s. 10(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/2/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(6)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/6) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-6840ac1397e869782233830807aea505]: Words in [s. 10(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/4) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(7)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/7/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-a9e497f4cd52125676b63f014fb7c80b]: Word in [s. 10(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/4) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(7)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/7/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-a14f0a0fe9a4f8f4102bb729fdb25094]: Words in [s. 10(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/6) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(8)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/8) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-5a217aedd8e6afdda8990aacfa3ea2b0]: [S. 10(7)-(7B)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/7) substituted for [s. 10(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/7) (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(9)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/9) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-dd8dc902a88a323c1e5beefeed7960ab]: [S. 10(8)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/8/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(10)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/10) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-503c7afdf2079c8cb5b6a6befd6e3fa3]: Words in [s. 10(8)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/8/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(11)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/11/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-65890082f3f7398d957f0f40e68c563c]: Words in [s. 10(8)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/8/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(11)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/11/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-c1df100acc53148d195864c4736c52fb]: [S. 10(10)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/10) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 195(13)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/195/13), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-d16fa3686aee083357742d368b0162f1]: Words in [s. 10A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/1) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 198(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/198/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-7bc1fd6ceb879c506e6a61c4070258fa]: Words in [s. 10A(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/2/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 198(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/198/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-1ceb2829b6f5c774bff8a2388dab20a7]: Words in [s. 10A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/4) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 198(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/198/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-0aef1e1f95595a7cbcdf1bda1aca1445]: Words in [s. 10A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/5) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 198(5)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/198/5) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-290d01429babadcff29c9c6ab5ab7e83]: Words in s. 10ZA(1)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-89d2600f49dca37a8b3aded978db12db]: Words in s. 10ZA(1)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(3)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/3/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-c7387c97b36bb11c4c4a4ca4a61d2cb5]: Word in s. 10ZA(1)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(3)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/3/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-bae4145c95c4f0e9ab7cbc526decb953]: Words in s. 10ZA(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-d1348f87d881cb357a0ca9ed0b84bce7]: Words in s. 10ZA(6) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 196(5)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/196/5) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-e22353013fc3eda4bbee8776c2bd3c68]: Words in [s. 10ZB(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZB/2/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 197(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/197/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-0e9443d463d60bceaff1f010a7c49da8]: Words in [s. 10ZB(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZB/2/b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 197(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/197/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-c56ba1823974ddedc8bfa2e609f991bb]: Words in [s. 10ZB(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZB/2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 197(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/197/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-21d8c78c4975ecaf4285de91fa92a85b]: Words in [s. 10ZB(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZB/3) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 197(5)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/197/5) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-58fb35c7d2599c4d8c8c09e001f30f3f]: Words in s. 20(1) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-b6bfad474778e1d13f24ca929e0efdc4]: Words in s. 20(1)(f)(i) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-bae5396f1ca9cf59f581ea92ea5692aa]: Words in s. 121(1) inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 199(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/199/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-f9e8720b78cef84af009b46b6f535c06]: Words in s. 121(1) inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 199(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/199/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-63a99854dcde44faf2f15095fb118dca]: Words in s. 125(5)(a)(ii) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 200](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/200) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-04c519d54af7256e628abcf9be29d618]: Words in s. 146(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 201(2)(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/201/2/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-06fb025354f3f691d95aa986febf1866]: Words in s. 146(2) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 201(2)(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/201/2/b), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-8c39e67b8365c28e77a600712af24887]: Words in s. 146(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 201(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/201/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-89823ab5f7ad05aea93358c231efecb6]: Words in s. 146(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 201(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/201/4) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-fe572d8190e86a839b9d1493cda0229d]: Words in s. 21(5A)(b) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-fa03793a70a35702006542d2d83a3fd7]: [S. 30C(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/30C/5)[(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/30C/5A) substituted for [s. 30C(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/30C/5) (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 3 para. 37](https://www.legislation.gov.uk/ukpga/2002/21/schedule/3/paragraph/37); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/d/iii)
[^key-c52088e091e33b9a6704cc2c06ba85ea]: [S. 35(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/1/c) substituted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 2(a)](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/2/a); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-0017182c843c07e326583cccfb7d2bc5]: Words in [s. 35(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3/c) substituted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 2(b)](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/2/b); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-1e697a43f3ea5f4fe6c1e479ec3cadc7]: [S. 35(6A)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/6A)[(6B)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/6B) inserted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 2(c)](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/2/c); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-fa26233dffb5885ce389898cef1fef40]: S. 35A(6) substituted for s. 35A(6)(7) (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 3](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/3); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-ca7f56c5a89b03e42034b57df8957d69]: [S. 35A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/1) substituted for s. 35A(1)-(3) (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [ss. 4(1)(a)](https://www.legislation.gov.uk/nia/2002/10/section/4/1/a), [9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II) (with [art. 3(3)](https://www.legislation.gov.uk/nisr/2002/358/article/3/3))
[^key-a20dca435c49fbe5d1039728fd001aa0]: [S. 35A(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/5A)[(5B)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/5B) inserted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [ss. 4(1)(c)](https://www.legislation.gov.uk/nia/2002/10/section/4/1/c), [9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-ec51cfec49720153af52a831f4927069]: [S. 42(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/42/1)[(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/42/1A) substituted for [s. 42(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/42/1) (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 3 para. 42](https://www.legislation.gov.uk/ukpga/2002/21/schedule/3/paragraph/42); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/d/iii)
[^key-d863b3d00e1c3b1a876dbbbaa9e7dec1]: S. 45A repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-8b256d13c165eb1163ea7714b1f44f18]: Words in s. 56(1) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-0ff51b22b498b9af4efb63926f9ab37c]: Words in [s. 60(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/4)[(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/5) substituted (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 3 para. 45](https://www.legislation.gov.uk/ukpga/2002/21/schedule/3/paragraph/45); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/d/iii)
[^key-80eb09c64195d7949772aa25be4d3103]: S. 60(6) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-8f68a1a1a96736bd5b79a67d57995db7]: Words in s. 61(1)(2) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-88b5f72c94c7f640a62c4541cd25b9f6]: Words in s. 63(f)(i) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-b8fd553264893d86611b93f5a671f1b5]: Words in s. 77(1) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-6d33e9a35796d67a37e01109bcfbd77f]: S. 80 repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2) and see also [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 30(1)](https://www.legislation.gov.uk/nia/2010/13/section/30/1))
[^key-fff58650d8229587085cfadfb62d0f20]: S. 81 repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2) and see also [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 30(1)](https://www.legislation.gov.uk/nia/2010/13/section/30/1))
[^key-166c86d1c1afe793153a639b3d570ebe]: Words in s. 91(1)(b) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-215a3d6da570098601e5f1878c7bf08b]: Words in [s. 160(10)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/160/10/b) substituted (6.4.2003) by [Social Security Act (Northern Ireland) 2002 (c. 10)](https://www.legislation.gov.uk/nia/2002/10), [s. 9(1)](https://www.legislation.gov.uk/nia/2002/10/section/9/1), [Sch. 1 para. 4](https://www.legislation.gov.uk/nia/2002/10/schedule/1/paragraph/4); [S.R. 2002/358](https://www.legislation.gov.uk/nisr/2002/358), [art. 2(c)](https://www.legislation.gov.uk/nisr/2002/358/article/2/c), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/2002/358/schedule/part/II)
[^key-8f21909d315c9c3b5f8a0bd6453cfe54]: Word in Sch. 5 para. 2(5)(b) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2))
[^key-33bc5a310787ba62899938a774f118a8]: Words in Sch. 1 para. 6(1)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(a)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/a) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-be50212576e32d01e2e8cd97c5190fce]: Words in Sch. 1 para. 6(1)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(b)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/b) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-76942b177f89450ec5ecfc30d681ef30]: Words in Sch. 1 para. 6(7) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(c)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/c) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-1966aab9d1e19ce816d692a09a47547e]: Words in [Sch. 1 para. 7(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7/1/a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(d)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/d) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-b87db1803f591223383af253003f9b6e]: Words in [Sch. 1 para. 7B(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7B/1) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 6 para. 204(e)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/204/e) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-49292be53b497409c4648495fa997711]: Words in [s. 39(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/1)[(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/2)[(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/3) amendment continued (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 3 para. 39](https://www.legislation.gov.uk/ukpga/2002/21/schedule/3/paragraph/39); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/d/iii)
[^key-17fa9e6205d954ab2ee392412d1496db]: [S. 77(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/2) modified (7.4.2003) by [The Guardians Allowance (General) Regulations 2003 (S.I. 2003/495)](https://www.legislation.gov.uk/uksi/2003/495), [regs. 1](https://www.legislation.gov.uk/uksi/2003/495/regulation/1), [3-6](https://www.legislation.gov.uk/uksi/2003/495/regulation/3)
[^key-42a23b21a25c844a50b226aed853abf8]: [S. 77](https://www.legislation.gov.uk/ukpga/1992/7/section/77): transfer of functions (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 49(2)(a)](https://www.legislation.gov.uk/ukpga/2002/21/section/49/2/a), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) (with [s. 54(1)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/1)[(3)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/3)[(4)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/4)[(6)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/6)[(8)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/8)); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-e3762c2ae94aeaf5c9d59ccd108ac029]: Act: transfer of functions (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 50(2)(c)](https://www.legislation.gov.uk/ukpga/2002/21/section/50/2/c), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) (with [s. 54(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/2)[(3)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/3)[(5)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/5)[(7)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/7)[(9)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/9)); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-4dce6e9f50a166295565b0c4596ddb3e]: S. 141A inserted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 55(1)(b)](https://www.legislation.gov.uk/ukpga/2002/21/section/55/1/b)[(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/55/2), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-6b61d20ffaf9c4cfcd37f7b95fab456f]: S. 142 substituted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 56(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/56/2), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/392/article/3))
[^key-f5f1c6d0725db384f3b9685b2ecddfc8]: [Sch. 9 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/4) repealed (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 57(b)](https://www.legislation.gov.uk/ukpga/2002/21/section/57/b), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-ea76071184c83cad210cab97d99f6420]: Words in [s. 171(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/171/1) inserted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 4 para. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4/paragraph/5); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-d501447d6b587977fb7b66a37ca30bcc]: Words in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) substituted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 4 para. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4/paragraph/6); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-72c9d96f32aee1feb79479326428f621]: Pt. 9: transfer of functions in part (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [ss. 49(2)(b)](https://www.legislation.gov.uk/ukpga/2002/21/section/49/2/b), [61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) (with [s. 54(1)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/1)[(3)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/3)[(4)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/4)[(6)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/6)[(8)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/8)); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^key-a0da641fa08079e7934feb65d776229b]: [Sch. 10](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10) modified (7.4.2003 immediately after 2002 c. 21, s. 49 comes into force) by [The Child Benefit (General) Regulations 2003 (S.I. 2003/493)](https://www.legislation.gov.uk/uksi/2003/493), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2003/493/regulation/1/1), [15](https://www.legislation.gov.uk/uksi/2003/493/regulation/15)
[^key-8d99a76256e3c6647a96a5b1596d3ccf]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-c8efaca0fae395e92ed9bbada118d4eb]: [S. 122(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/122/1/b)[(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/122/1/c) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-da8f5adc9813c9bc4200941312f0475a]: [S. 127](https://www.legislation.gov.uk/ukpga/1992/7/section/127) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-63b4c085cd272d60d8f49e862f912b72]: [S. 128](https://www.legislation.gov.uk/ukpga/1992/7/section/128) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-6284fd44ee48d08b702bb72e98e18e4e]: Words in [s. 131(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/131/5) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-c7c221544b9104a4f67197e07102ad70]: [S. 30A](https://www.legislation.gov.uk/ukpga/1992/7/section/30A) modified (5.5.2003) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modifications for Her Majestys Forces and Incapacity Benefit) Regulations 2003 (S.I. 2003/735)](https://www.legislation.gov.uk/uksi/2003/735), [regs. 1](https://www.legislation.gov.uk/uksi/2003/735/regulation/1), [2](https://www.legislation.gov.uk/uksi/2003/735/regulation/2)
[^key-d1e338fcfaaef417725d3c7b3240242d]: [Sch. 3 para. 2(6)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/2/6) modified (5.5.2003) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modifications for Her Majestys Forces and Incapacity Benefit) Regulations 2003 (S.I. 2003/735)](https://www.legislation.gov.uk/uksi/2003/735), [regs. 1](https://www.legislation.gov.uk/uksi/2003/735/regulation/1), [4](https://www.legislation.gov.uk/uksi/2003/735/regulation/4)
[^key-b345e948dad9df7e740f984017f9ba1d]: Words in [s. 4(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/4/4/a) substituted (with effect in accordance with Sch. 22 para. 48(2) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 22 para. 48(1)(b)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/22/paragraph/48/1/b)
[^key-80e12deaea3ee31d3fd2f04ed50f0675]: [Sch. 1 para. 6(4B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/6/4B) inserted (with effect in accordance with s. 147(5) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 147(2)](https://www.legislation.gov.uk/ukpga/2003/14/section/147/2)
[^key-2a8fd8d50fe1d323572a02d872c54d29]: Words in [s. 4A(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/1/a) substituted (8.8.2003) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2003 (S.I. 2003/1884)](https://www.legislation.gov.uk/uksi/2003/1884), [arts. 1](https://www.legislation.gov.uk/uksi/2003/1884/article/1), [3](https://www.legislation.gov.uk/uksi/2003/1884/article/3)
[^key-88839e0c587596929fd1816c5c8cb9f3]: Words in [s. 4A(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/6) omitted (8.8.2003) by virtue of [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2003 (S.I. 2003/1884)](https://www.legislation.gov.uk/uksi/2003/1884), [arts. 1](https://www.legislation.gov.uk/uksi/2003/1884/article/1), [4](https://www.legislation.gov.uk/uksi/2003/1884/article/4)
[^key-b008bc04bbd934a93776d73c09ca7ffb]: S. 132A inserted (27.1.2003 for specified purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14)](https://www.legislation.gov.uk/nia/2002/14), [s. 21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 3](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/3); [S.R. 2003/29](https://www.legislation.gov.uk/nisr/2003/29), [art. 2](https://www.legislation.gov.uk/nisr/2003/29/article/2); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^key-e3c6bdbfd6f218ac634fef158d13fb35]: S. 168 applied (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 17(3)(a)](https://www.legislation.gov.uk/nia/2002/14/section/17/3/a), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(o)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/o); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^key-c60658f02502df9802f36e5f4bd59d11]: S. 169 applied (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 17(3)(b)](https://www.legislation.gov.uk/nia/2002/14/section/17/3/b), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(o)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/o); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^key-1c4107e12f545b7c2ec230d4241aed45]: Word in s. 123(1) repealed (6.10.2003) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14)](https://www.legislation.gov.uk/nia/2002/14), [s. 21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 3](https://www.legislation.gov.uk/nia/2002/14/schedule/3); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_c21a1e3b-86ca-40b4-dafa-586ac323a447]: Words in s. 39A(2)(b) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(c)(i)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/c/i)
[^M_F_c374dc57-3d7a-4ac3-8b00-07dd861f91d0]: Words in s. 144(2)(c)(ii) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 5(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/5/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_c5f068ff-8da1-4920-9abc-74108be98744]: S. 123(1)(g) and preceding word added (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 2(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/2/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_c83f4aba-9662-4ad8-cf77-1e1df3aae868]: Words in s. 172(11A) inserted (12.4.2015) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 1(10)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/10)[(11)(a)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/11/a)
[^M_F_d3138bb6-ba97-4a27-8bd2-97f603e14464]: S. 144(4) omitted (2.12.2002 for certain purposes, and repealed 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 5(c)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/5/c), [Sch. 3](https://www.legislation.gov.uk/nia/2002/14/schedule/3); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l) ; [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_d8c39e26-2d7d-404b-a136-df704ffd5172]: S. 72(2)(b)(ii) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(3)](https://www.legislation.gov.uk/nia/2022/7/section/1/3), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_e84c2aac-9850-4206-c878-377fa2597ed3]: Words in s. 72(4)(b) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(4)(b)](https://www.legislation.gov.uk/nia/2022/7/section/1/4/b), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_e8d84aad-ec54-4c12-a5c9-0b19d5def734]: [S. 9(1A)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/1A/aa) inserted (12.2.2015) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 1(7)(11)(b)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/7/11/b)
[^M_F_efca9058-7946-44fd-adcc-b1f70e08eb59]: S. 123(1)(aa) inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 2(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/2/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_c5f068ff-8da1-4920-9abc-74108be98744]: S. 123(1)(g) and preceding word added (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 2(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/2/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_64933d2b-b788-4bdc-9a19-f01acc4e3bbf]: S. 133(1): definition of "pensionable age" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 4](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/4); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_aa8c221a-4dac-48f3-a8e7-3db71fc77f80]: S. 133(1): definition of "the qualifying age for state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 4](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/4); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_f12167da-53f6-4e4e-cfce-a37a45444d89]: Words in s. 39A(4) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(f)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/f)
[^M_F_f4e5383c-519c-4789-bdbf-3548607858dd]: Words in s. 39A substituted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(a)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/a)
[^M_F_f5b592e6-dc43-4b7f-bbbe-905aa57e9476]: Words in s. 46(2) repealed (13.4.1995) by [The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 para. 12(b)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/paragraph/12/b), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^M_F_fab0955e-aa37-490f-9e47-41653d2d5a2d]: S. 133(1): definition of "state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 4](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/4); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_85a0d26a-c46a-48ec-e1c6-fafd9111024f]: Words in s. 145(2)(a) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 6(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/6/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_52c654ce-66bf-4f81-ac0e-603340b26be3]: Words in s. 145(2)(b) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 6(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/6/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_ad62867b-0e08-463c-96c0-0d8c3a4df1ea]: Words in s. 146(1)(k) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 7(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/7/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_b3f88470-14eb-415a-cad2-d719c00c1998]: [S. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2): definition of "the qualifying age for state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 7(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/7/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_5fed0433-b739-496a-a7de-9f244e3faa2a]: [S. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2): definition of "state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 7(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/7/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l) ; [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_d3138bb6-ba97-4a27-8bd2-97f603e14464]: S. 144(4) omitted (2.12.2002 for certain purposes, and repealed 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 5(c)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/5/c), [Sch. 3](https://www.legislation.gov.uk/nia/2002/14/schedule/3); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l) ; [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_c374dc57-3d7a-4ac3-8b00-07dd861f91d0]: Words in s. 144(2)(c)(ii) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 5(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/5/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_064d2b4d-4117-4729-e523-c4a528d70dba]: S. 144(2A) inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/5/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^key-fded9b5e181bd820a05a7de7debdbcdb]: Words in [s. 10A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/4) substituted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [s. 13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 1 para. 2(2)](https://www.legislation.gov.uk/ukpga/2004/3/schedule/1/paragraph/2/2); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 5(a)(ii)](https://www.legislation.gov.uk/uksi/2004/1943/article/5/a/ii)
[^key-c21b03c237e0c5cf008dbf72188b4eae]: Words in [s. 18(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/2/b) inserted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [s. 13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 1 para. 2(3)](https://www.legislation.gov.uk/ukpga/2004/3/schedule/1/paragraph/2/3); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 5(a)(ii)](https://www.legislation.gov.uk/uksi/2004/1943/article/5/a/ii)
[^key-009d3d0ca6b14de07e1ce19d6e628378]: Words in [Sch. 1 para. 3(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/3) substituted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2004/3/section/2/2), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(b)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/b)
[^key-67e45345afcf6683d97e2de9e41c8f9c]: [Sch. 1 para. 3(3A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/3A)[(3B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/3B) inserted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 2(3)](https://www.legislation.gov.uk/ukpga/2004/3/section/2/3), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(b)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/b)
[^key-d24e2fece88657810a8b09d74850ebc1]: Words in [Sch. 1 para. 3(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/4/b) substituted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/2004/3/section/2/4), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(b)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/b)
[^key-d8982fa7773ed8290a81c36497ef5e0a]: Words in [Sch. 1 para. 3(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3/5) repealed (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 2(5)](https://www.legislation.gov.uk/ukpga/2004/3/section/2/5), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 2](https://www.legislation.gov.uk/ukpga/2004/3/schedule/2); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [arts. 2(b)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/b), [6(a)(ii)](https://www.legislation.gov.uk/uksi/2004/1943/article/6/a/ii)
[^key-053a1c7635df39c109024c9dfcbc1a15]: Words in [Sch. 1 para. 3A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3A/2) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(2)(a)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/2/a), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-3d825c089da461e4e37dc1b10d6ed567]: [Sch. 1 para. 3A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3A/2A)[(2B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3A/2B) inserted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(2)(b)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/2/b), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-e4fada47fd19bc00e087c7502fa0e25a]: Words in [Sch. 1 para. 3B(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/1/a) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(a)(i)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/a/i), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-ec2a43581a27554a5681a27890743f0e]: Words in [Sch. 1 para. 3B(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/1/a) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/a/ii), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-757fe2293a4478ee7085c145a264a14d]: [Sch. 1 para. 3B(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/1A) inserted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(b)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/b), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-cba234acb701231837631873595ac81e]: Words in [Sch. 1 para. 3B(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/2/b) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(c)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/c), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-5f64ec679c6a4db428f45ca2ac2a46ac]: Words in [Sch. 1 para. 3B(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/3) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(d)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/d), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-58b5c142800e0d5232fee0c96286b796]: Words in [Sch. 1 para. 3B(7)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7/b) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(e)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/e), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-6fbc58b88d7ea12b39a303fe4eb7f11b]: [Sch. 1 para. 3B(7A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7A)[(7B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7B) inserted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(f)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/f), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-107453b7c65c5e2147a67fe809049bf5]: [Sch. 1 para. 3B(10)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/10) substituted (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(g)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/g), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d)
[^key-a98854a968d05f90debe47551201ccc4]: [Sch. 1 para. 3B(13)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/13) repealed (1.9.2004 with effect in accordance with s. 4(4)(5) of the amending Act) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 4(3)(h)](https://www.legislation.gov.uk/ukpga/2004/3/section/4/3/h), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 2](https://www.legislation.gov.uk/ukpga/2004/3/schedule/2); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [arts. 2(d)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/d), [6(a)(ii)](https://www.legislation.gov.uk/uksi/2004/1943/article/6/a/ii)
[^key-b5d1dabf956d4e03314974130353f5af]: [Sch. 1 para. 7BZA](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7BZA) inserted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [ss. 6(3)](https://www.legislation.gov.uk/ukpga/2004/3/section/6/3), [13](https://www.legislation.gov.uk/ukpga/2004/3/section/13); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 2(f)](https://www.legislation.gov.uk/uksi/2004/1943/article/2/f)
[^key-b586004b73737439dc42a6c64035f85b]: [S. 171(3)(5)(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/171/3) applied (18.11.2004) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [ss. 254(5)](https://www.legislation.gov.uk/ukpga/2004/33/section/254/5), [263(8)(f)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/f)
[^M_F_5ef45070-e8b9-4e49-e0ff-21aef661039b]: Sch. 5 para. 4(2) omitted by virtue of [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1](https://www.legislation.gov.uk/nisi/1995/3213/article/1), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. III para. 18(13)(14)](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/III/paragraph/18/13/14)
[^key-78ce40bce31e2623afb52ac9dbfeaa47]: [S. 43(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/3/a)[(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/3/aa) substituted for s. 43(3)(a) (17.2.2005) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [arts. 1(3)](https://www.legislation.gov.uk/nisi/2005/255/article/1/3), [272(a)](https://www.legislation.gov.uk/nisi/2005/255/article/272/a)
[^key-20e5c6323251aeeddfdcf0687f4b0a5c]: Words in [s. 43(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/3) substituted (17.2.2005) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [arts. 1(3)](https://www.legislation.gov.uk/nisi/2005/255/article/1/3), [272(b)](https://www.legislation.gov.uk/nisi/2005/255/article/272/b)
[^key-aff2f13efed78e3ac473088c9799654b]: [Sch. 5 para. 8(4)-(6)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/8/4) substituted for [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5) [para. 8(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/8/4) (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 13(b)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/13/b)
[^key-893f844aefc11dcb727a899b3e114a55]: [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5) modified (6.4.2005) by [The Social Security (Retirement Pensions etc.) (Transitional Provisions) Regulations (Northern Ireland) 2005 (S.R. 2005/123)](https://www.legislation.gov.uk/nisr/2005/123), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2005/123/regulation/1/1), [2](https://www.legislation.gov.uk/nisr/2005/123/regulation/2)
[^key-c409e966f19660afb49ed92ecce93ebf]: [Sch. 5 para. 2A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/2A) inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 6](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/6)
[^key-db485a27697d2364c5f1e65ead50ac07]: [S. 55](https://www.legislation.gov.uk/ukpga/1992/7/section/55) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [arts. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [273(1)](https://www.legislation.gov.uk/nisi/2005/255/article/273/1)
[^key-7660701ebf3d93652b4d1644b5def844]: [S. 55C](https://www.legislation.gov.uk/ukpga/1992/7/section/55C) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [arts. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [273(2)](https://www.legislation.gov.uk/nisi/2005/255/article/273/2)
[^key-9d11aff3718feb417b3db53274b7e0fb]: Words in [s. 62(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/a) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 16(a)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/16/a)
[^key-c94e178a0ca196c1a8a1eec2b5867c36]: [S. 62(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/c) inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 16(b)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/16/b)
[^key-432994c376ce47bf9fa463ab35d30ca6]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 17(a)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/17/a)
[^key-66c4714b36bdb8f31675d995ed442f71]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 17(b)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/17/b)
[^key-1914d811152ec327fbf98489ba0f8a95]: [Sch. 5 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/1) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 4](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/4)
[^key-4d82104c7bd398fddabc88901123116b]: Words in [Sch. 5 para. 2(5)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/2/5/b) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 5(1)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/5/1) (with [Sch. 9 para. 5(2)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/5/2))
[^key-109e507cede3bf0f145a6b7e4426e977]: [Sch. 5 paras. 3A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3A), [3B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3B) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 7(1)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/7/1) (with [Sch. 9 para. 7(2)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/7/2))
[^key-a78fa73f84bee431e5b0e2e2afaebe6f]: [Sch. 5 para. 3C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3C) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 8](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/8)
[^key-30937768aed2ec84927783d95958aab1]: [Sch. 5 para. 3C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3C) restricted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 21](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/21)
[^key-628a7e1afb665bd7257dd523656f9e4c]: [Sch. 5 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4) restricted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 21](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/21)
[^key-5e6ae56e5240a9aeca09e04353dab498]: [Sch. 5 para. 4(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1)[(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1A) substituted for [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5) [para. 4(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1) (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 9](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/9)
[^key-99d99df9ad0e403f038d34d7b2f1295b]: [Sch. 5 paras. 7A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7A), [7B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 10(1)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/10/1) (with [Sch. 9 para. 10(2)](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/10/2))
[^key-a4fe3b85cce6a841ec4a32e4a1a56692]: [Sch. 5 para. 7A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7A) restricted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 21](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/21)
[^key-0c52f7d742e09c4a8bb5d1cc5b2e7ff2]: [Sch. 5 para. 7C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7C) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 11](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/11)
[^key-54c4ab2b9333f386ebc0a94bbf013ada]: [Sch. 5 para. A1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/A1) and cross-heading inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 3](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/3)
[^key-ca1407e25af2d3be55bb140a32a1afb7]: [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5) heading substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 2](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/2)
[^key-60e15273595db6be5c90a9ab5012b07c]: [Sch. 5 para. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/crossheading/married-women) cross-heading substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 12](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/12)
[^key-cf3fc2b2b106a48bad4b481b4476ff91]: [Sch. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5A) inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by [The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255)](https://www.legislation.gov.uk/nisi/2005/255), [art. 1(4)](https://www.legislation.gov.uk/nisi/2005/255/article/1/4), [Sch. 9 para. 14](https://www.legislation.gov.uk/nisi/2005/255/schedule/9/paragraph/14)
[^key-8cb3dea712f70a7f5cbec8fac9af7cd3]: Word in [s. 15(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/1) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(2)(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-c7c8b732cd1e99bffbde2d18f791cff7]: Word in [s. 15(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/1/a) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(2)(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/2/b), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-549511b71816e1bb00ec3729927e7e2e]: Words in [s. 15(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/1/b) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(2)(c)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/2/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-6187e4b5064df33c672f13f7e75e1c1d]: [S. 15(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/1/c) and preceding word inserted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(2)(d)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/2/d) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-150c9c0dba230ec8d0f78db292826510]: Words in [s. 15(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/2) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/3), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-f3625e77d5b15a8db766c5d89129c97b]: Words in [s. 15(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/3), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-11fef8690ce244c028159debd9259d31]: Words in [s. 15(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3A) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/3), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-301cc335704514f6089aba7a40c81278]: [S. 15(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/4) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 424(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/424/4), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-6eb090c89c915017b4eaaf29ab7aee2a]: [Sch. 2 para. 1(ab)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/1/ab) inserted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-c183c52c67d856c3a3a7e6ea35f5979f]: Words in [Sch. 2 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/2/a/b) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-fdafb8033491942c6c8a0c358d88d22f]: Words in [Sch. 2 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/4), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-3f37f2dab341358501f341907e7c7e0e]: Words in [Sch. 2 para. 3(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/4)[(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/5) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/4), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-d25fd6f9ccc4881f202a2d17669fc396]: Words in [Sch. 2 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/4) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/4), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-05bc4fbf74b7c724de4ebb79502b36fa]: Words in [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/5/b) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(5)(b)(i)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/5/b/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-615f337ec6392090afb055e1d78d51b1]: Words in [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/5/b) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(5)(b)(ii)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/5/b/ii), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-b9d0c9bb5786adaead01ac47fc76549d]: Words in [Sch. 2 para. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/7) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(6)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/6), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-14b61e4b6a10fadf8885a7175f96764c]: Words in [s. 167(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1) substituted (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 48](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/48); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h)
[^key-50f8438a4ace9f7716277aaf3b7bafdf]: [S. 171(3)-(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/171/3) applied (30.6.2005 for specified purposes, 1.9.2005 in so far as not already in force) by [Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11)](https://www.legislation.gov.uk/nia/2002/11), [ss. 6(5)](https://www.legislation.gov.uk/nia/2002/11/section/6/5), [9(3)](https://www.legislation.gov.uk/nia/2002/11/section/9/3); [S.R. 2005/319](https://www.legislation.gov.uk/nisr/2005/319), [art. 2](https://www.legislation.gov.uk/nisr/2005/319/article/2)
[^key-c1d7eb83aa7200b212110f52fe79c4d8]: Act restricted (30.6.2005 for specified purposes, 1.9.2005 in so far as not already in force) by [Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11)](https://www.legislation.gov.uk/nia/2002/11), [ss. 6(1)](https://www.legislation.gov.uk/nia/2002/11/section/6/1), [9(3)](https://www.legislation.gov.uk/nia/2002/11/section/9/3); [S.R. 2005/319](https://www.legislation.gov.uk/nisr/2005/319), [art. 2](https://www.legislation.gov.uk/nisr/2005/319/article/2)
[^key-5f121577810e4e54e32d42c03b20b10d]: Act modified (5.12.2005) by [The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2005 (S.R. 2005/544)](https://www.legislation.gov.uk/nisr/2005/544), [art. 2](https://www.legislation.gov.uk/nisr/2005/544/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2005/544/schedule)
[^key-cd63696a2d933ecb7696eefb49c9cef8]: [S. 62(1)(ac)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/ac) inserted (2.12.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Miscellaneous and Consequential Provisions) Order (Northern Ireland) 2005 (S.R. 2005/471)](https://www.legislation.gov.uk/nisr/2005/471), [art. 1](https://www.legislation.gov.uk/nisr/2005/471/article/1), [Sch. para. 1](https://www.legislation.gov.uk/nisr/2005/471/schedule/paragraph/1)
[^key-06732822d2ae1448c73f12231baf9389]: Words in [s. 62(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/c) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(a)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/a)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 5(a)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/5/a)
[^key-55f72245d1d7a43787218264db456fcb]: Words in [s. 62(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/c) added (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(a)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/a)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 5(b)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/5/b)
[^key-d9be6cbfbdb4bccfbffc83a0e1235ef3]: Words in [Sch. 5 para. 3C](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3C) heading inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(e)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/i)
[^key-f9cbacdf4f116d5c18605ec4d7974866]: Words in [Sch. 5 para. 3C(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3C/1/a) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(e)(ii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/ii)
[^key-02c460ec95cbc3879c36b8980ea47b3b]: Words in Sch. 5 para. 3C(1)(b) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b/3), [Sch. paras. 6(e)(iii)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/iii/aa)
[^key-8025a2485ba8ffe4af04bc0aa378d276]: Words in Sch. 5 para. 3C(1)(b) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b/3), [Sch. paras. 6(e)(iii)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/iii/bb)
[^key-4f7cc96a1d6baae47a0aac1960aba9ef]: Words in Sch. 5 para. 3C(5) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b/3), [Sch. paras. 6(e)(iv)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/iv/aa)
[^key-c482f273811c41b387d9127d0b6dbff2]: Words in Sch. 5 para. 3C(5) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b/3), [Sch. paras. 6(e)(iv)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/e/iv/bb)
[^key-059540832d978ef491021b4bc1245581]: Words in [Sch. 5 para. 7B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B) heading inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/i)
[^key-a17675ab30709daec6f121ef6ffebf6f]: Words in [Sch. 5 para. 7B(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/1) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/i)
[^key-08066d40d1720d345b253d35f41c44cd]: Words in [Sch. 5 para. 7B(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/5) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/i)
[^key-ab2ba21972bcd2ecaf90dc98e61af7ba]: Words in [Sch. 5 para. 7B(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/2) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(ii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/ii)
[^key-fd919c9bfc661b18de823f54493ac0a4]: Words in [Sch. 5 para. 7B(5)(b)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/5/b/i) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(2)(b)](https://www.legislation.gov.uk/nisr/2005/434/article/1/2/b)[(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(k)(iii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/k/iii)
[^key-052682cf7fef23819c67e4d70f4a7ebe]: Words in [s. 20(1)(f)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/20/1/f/ii) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 67](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/67); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-d9d2dde94a054538e26ee17eec11e7a1]: Words in [s. 30A(2)(b)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/30A/2/b/ii) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 68](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/68); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-0eb77e642e9ed7cce82347aca011ec7e]: Words in [s. 30B(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/30B/3/a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 69](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/69); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-514a6f5a769510548930efa8f8aabadb]: Words in [s. 37(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/3) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 72(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/72/2); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-ef7605cd36f7a85e028506ef1fcb79fd]: Words in [s. 38(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 73(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/73/2); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-ff3c808822b666c51025130bb668f07a]: Words in s. 39A inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 74(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/74/2); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-b2dd2820efc6d28b8f2b432fa2409855]: S. 39A(2)(c) and preceding word inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 74(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/74/4); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-5c4180bc2acf916c1a23333b052ceb87]: Words in s. 39A(4) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 74(5)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/74/5); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-307f67bf9e3cafc0087b56537c7f1d56]: S. 39A(4A) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 74(6)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/74/6); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-d52cc7db1669fcf02fa806f067cdb70d]: Word in s. 39A(2) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(10)(b)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/b)[(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/10/d), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-f45e5ff53cf96410e9fce76542923b5f]: Words in [s. 39C](https://www.legislation.gov.uk/ukpga/1992/7/section/39C) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 76(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/76/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-adb7a1786f220c77848fab1b68c48bd0]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 77(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/77/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-d282dd0d7a76d57eb0833e46db3eab11]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 77(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/77/b); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-470f99f0adff9ac3f15b0fc705c360ad]: Words in [s. 46(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/3) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 77(c)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/77/c); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-cd24883871c349a065b7bab195e4eecc]: Words in [s. 48(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/1) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 78(2)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/78/2/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-6ea694b64f3d2d6740c84ddf45df892f]: Word in [s. 48(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/1) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 78(2)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/78/2/b); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-243071adc2a1979a327fc2834fa62821]: Words in [s. 48(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/1) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 78(2)(c)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/78/2/c); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-d913b0c2b9ca97fae4056e94b08a4a72]: Words in [s. 48(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/2) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 78(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/78/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-b97273b053a25833217a223061dc557f]: [S. 48(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/3)[(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/4) substituted for [s. 48(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/3) (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 78(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/78/4); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-d1578b29d56e75fb653b40b3820d3706]: Words in [s. 48B(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 80(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/80/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-bfd5b307276ae3508c56bd1aa2fef6cc]: Words in [s. 48B(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/3) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 80(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/80/4); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-d86b20f7101f502d86d7ac1ecd4e4ba4]: Words in [s. 48BB](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 81(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/81/2); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-706ff9078577df05ccea662eb5b95fda]: Words in [s. 48BB](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 81(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/81/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-515777c35c720b1f9b704545865402ba]: Words in [s. 48BB(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/1/b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 81(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/81/4); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-a00747e58871a68c8b33fd1ecc5537b6]: Words in [s. 48BB(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/3/b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 81(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/81/4); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-546092e343325754ad3fe4d0177ed441]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 2](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/2)
[^key-11008cc68af89f5c552e2385524f9d7e]: Words in [s. 51A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/51A/1) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 83(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/83/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-d517567cad0578fb097f7a00bb900ddf]: Words in [s. 51A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/51A/1) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 83(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/83/b); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-0c108ec581c123416e65e8c44c4f83c5]: Words in [s. 52(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/1) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 84](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/84); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-6c58a68b5af7ab960bdecdf83644c27d]: Words in [s. 55(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/55/2) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 4(a)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/4/a)
[^key-9e2badb3cc799317f6d590c2011de3a9]: Words in [s. 60(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 85(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/85/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-44a27ae42818cf226a2e5d64a05fc359]: Words in [s. 60(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/2) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 85(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/85/b); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-c458e3ce8715664a669f1bfa2b64866f]: Words in [s. 61A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/3) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 86(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/86/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-dd82cc0b9238fa883a697d7f2b7cbb23]: Words in [s. 61A(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/3/b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 86(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/86/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-8c018e30189eca18b8610407573ebbf2]: [S. 62(1)(ab)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/ab) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 87](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/87); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-46b2a7ab416399cd7132ad0fc6038521]: Words in [s. 77(6)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/6/a/ii) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 88(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/88/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-2ccaa91cd3c1cd6deff92a34b7bdbb95]: Words in [s. 77(8)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/8/a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 88(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/88/b); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-6f038d95117d9c9167b68660eddb156e]: Words in [s. 113(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/113/1) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 92](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/92); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-68c49a5c64ca562567dbfd2ccffff9a7]: Words in [s. 114(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/114/2) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 93(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/93/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-e8ce10d9e0d0396b74d511d64b89eddd]: Words in [s. 114(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/114/3/a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 93(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/93/b); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-f28af7621c36a1a390e158fff5cd4d0c]: [S. 120(1)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/120/1/aa) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 94](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/94); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-b27022d9b101d3f540fcb7d2ddb7e72a]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 95(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/95/2); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-9906d7949fda58f93c72ccfa6443546e]: Word in [s. 123(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/c) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 96](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/96); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-6b35bd0b5519914298bbfdf415a56ca0]: Word in [s. 123(1)(f)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/f) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 96](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/96); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-1f0c61522f99adaf0ca359eb75f8977d]: Word in [s. 123(1)(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/g) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 96](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/96); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-b019cdbb24e3d933c367d6b919881246]: Words in [s. 125(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/125/3/b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 97](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/97); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-3cc4ec7bf710a412bc52dc982fe60f5f]: Words in [s. 125(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/125/3/c) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 97](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/97); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-87006c5c3221bcab4aea9505fd683580]: Words in [s. 125(3)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/125/3/d) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 97](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/97); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-7d7bdab402d8e5c29decd0ee0044e796]: Words in [s. 126](https://www.legislation.gov.uk/ukpga/1992/7/section/126) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 98](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/98); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-3f5d8b09fce69dc5ca4f81f0ff46fe1f]: Words in [s. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 99(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/99/2); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-d60615705200756663d37c70992e9a4a]: Words in [s. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 99(4)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/99/4), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-d5b9e8b225c05cd971334bedb966ba0e]: Words in [s. 139(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/5) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 100](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/100); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-0eacfa8c0c16f604111e54b54be6410d]: Words in [s. 141A(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/2/a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 101(2)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/101/2/a); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-529f81729b3dbd78e7841aaa5d63fb07]: Words in [s. 141A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/2) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 101(2)(c)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/101/2/c); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-2c3a892850594600b231238b0f238139]: Words in [s. 141A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/5) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 101(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/101/3); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-a571ecfa112f54e076e5e124b1310c1e]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 102(2)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/102/2/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-575adbc548b01dafb187e764a6984b0c]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 102(2)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/102/2/b); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-f93d3b2661ee94a3644b475396eeb3cc]: [S. 146(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/3) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 102(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/102/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-5c6abc80bddab6213923036d8fdd1838]: Words in Sch. 4A para. 1(2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 104(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/2); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-1f4b24a1d0f0209f5090fed237c22f15]: Words in Sch. 4A para. 1(4)(a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-0b8e184e1c89afc23cc3eb13f1fec5b4]: Words in Sch. 4A para. 1(4)(b) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-af615b59f625520c146779d382bfe61f]: Words in Sch. 4A para. 1(5) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-5688a595589cc582ef17b8084da04064]: Words in Sch. 4A para. 1(6) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-185d76827b765ae335961c72e5b2bc44]: Words in Sch. 4A para. 1(7)(a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-372906145078641c9236920868594195]: Words in Sch. 4A para. 1(7)(b) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 104(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/104/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-5410dc19f8b28bcff323d3fcef92af95]: [Sch. 7 para. 4(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/3/a) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 105(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/2); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-96dc19bf25aff907823ee49f14f1aed8]: Words in [Sch. 7 para. 5(2)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/5/2/a/ii) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 105(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/3); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-ceb518de46c5021903c6e705cd245ee6]: Words in [Sch. 7 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/1) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 105(4)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/4/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-773113b59f8774774659203a0cb8e0ac]: Words in [Sch. 7 para. 6(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/3) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 105(4)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/4/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-8bc9ccdac5f271d74b32eb14b2d4b649]: Words in [Sch. 7 para. 6(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/4) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 105(4)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/4/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-894e3a1bac2cfaee5959f2db9633b029]: Words in [Sch. 7 para. 6(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/4/a) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 105(4)(b)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/4/b); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-602cf14ce0fbb95633e0262c761256a8]: Words in [Sch. 7 para. 15(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/15/2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 105(5)(a)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/105/5/a); [S.I. 2005/3255](https://www.legislation.gov.uk/uksi/2005/3255), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3255/article/2/1), [Sch.](https://www.legislation.gov.uk/uksi/2005/3255/schedule)
[^key-1d14f68eb48148c6c8dacd802befe5bc]: Words in [Sch. 9 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/3) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 106](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/106); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-6c9b8890af6d8e2c3dbe22099d11c1d3]: Words in [Sch. 5 para. A1(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/A1/4) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(a)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/a)
[^key-4d1d3a8a3aa6cab0865a21450d7c62cb]: Words in [Sch. 5 para. 2(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/2/5/a) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(b)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/b)
[^key-2c6d4a8959603b765be30718a85636ab]: Words in [Sch. 5 para. 2A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/2A) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(c)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/c)
[^key-2c55a47514dabfef68d90b0aba1aa91e]: Words in [Sch. 5 para. 3B(5)(b)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/3B/5/b/i) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(d)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/d)
[^key-8d3382398eb8e7e9f19f9505fb2d323e]: Words in [Sch. 5 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/crossheading/increase-of-pension-where-pensioners-deceased-spouse-has-deferred-entitlement) cross-heading inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/i)
[^key-9fd0f5c664edc6e3927aeca7b1a4b0ed]: Words in Sch. 5 para. 4(1) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(ii)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/ii/aa)
[^key-f75b80562e754605ff161a4344e20dcb]: [Sch. 5 para. 6A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6A) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(h)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/h)
[^key-1b4d81e4b583751925f720048ca07fcb]: Words in [Sch. 5 para. 7A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7A) cross-heading inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(j)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/j/i)
[^key-a0b5fc8b2d87db297bff2534aad2e0fe]: Words in [Sch. 5 para. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/crossheading/married-women) cross-heading added (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(l)(i)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/l/i)
[^key-54c0e21a87ce8b31e82b2d277fd945c3]: Words in Sch. 5 para. 4(1) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(ii)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/ii/bb)
[^key-e0b5d14b26b6502aec9cfeb1164459a6]: Words in Sch. 5 para. 4(1) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(ii)(cc)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/ii/cc)
[^key-03588f606224a4e7ff864758b4011917]: Words in [Sch. 5 para. 4(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1A) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(iii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/iii)
[^key-1b71fcd59635c060b4f85fefec09825b]: Words in Sch. 5 para. 4(3) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(iv)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/iv/aa)
[^key-33bd0a3c3c2adc3127f3277e0179defb]: Words in Sch. 5 para. 4(3) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(iv)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/iv/bb)
[^key-4a8ea3fc8412e653c3be4cc7957d4260]: Words in Sch. 5 para. 4(3)(a) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(iv)(cc)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/iv/cc)
[^key-2b4acf10b564dfe7b13fcd1d14a067a7]: Words in [Sch. 5 para. 4(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/4) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(f)(v)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/f/v)
[^key-e89836ad997f8558c2e8b62ab52edccb]: Words in Sch. 5 para. 5(1)(a) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(g)(i)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/g/i/aa)
[^key-5913bd9107b99b70b0882ff6a11ff049]: Words in Sch. 5 para. 5(1)(a) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(g)(i)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/g/i/bb)
[^key-b32d470033ffef44b859ab8d5b53bb99]: Words in Sch. 5 para. 5(1)(a) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(g)(i)(cc)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/g/i/cc)
[^key-a52afd73cae0d83fffb96f1339c8b3b8]: Word in Sch. 5 para. 5(2) omitted (5.12.2005) by virtue of [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(g)(ii)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/g/ii/aa)
[^key-8f2bfa800d4126b1b68038ada0b0a41f]: Sch. 5 para. 5(2)(c) and preceding word inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(g)(ii)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/g/ii/bb)
[^key-4f0995dabf5e680eba0b86c0a55c6198]: Words in [Sch. 5 para. 7(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7/1) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(i)(i)(aa)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/i)
[^key-c45125baa30ec9b77023d564f0feda2a]: Words in [Sch. 5 para. 7(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7/1/b) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(i)(i)(bb)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/i)
[^key-62298f004d8fb4f79b373eecc3a70eac]: Words in [Sch. 5 para. 7(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7/2) substituted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(i)(ii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/i/ii)
[^key-fb0486df15aba4f7d19a24c3e62d37cb]: Words in [Sch. 5 para. 7A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7A/2) inserted (5.12.2005) by [The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)](https://www.legislation.gov.uk/nisr/2005/434), [art. 1(3)](https://www.legislation.gov.uk/nisr/2005/434/article/1/3), [Sch. para. 6(j)(ii)](https://www.legislation.gov.uk/nisr/2005/434/schedule/paragraph/6/j/ii)
[^key-87fadb0b9d9d352898a45ac2c6e77626]: [S. 30DD(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD/1) substituted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(2)(b)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/2/b)
[^key-9871e87991cbae9eab183702e7765436]: Words in [s. 30DD(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD/4/b) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(2)(c)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/2/c)
[^key-c0a6176812ffa55acc1a01ec0c06ef1e]: Words in [s. 30DD(4)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD/4/c) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(2)(c)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/2/c)
[^key-7e3974c0e699c75da35cdb48366ec7f0]: Words in [s. 30DD](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/incapacity-benefit) heading inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(2)(a)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/2/a)
[^key-52836aeedbac78c42a7f03b90669e39d]: [S. 89(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/1A) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(b)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/b)
[^key-2ff6c3f89eebd74ee2cbda4008860e21]: Words in [s. 89(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/2) substituted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(c)(i)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/c/i)
[^key-c743835aa2a8f2f5228aa10a9aa4bb8c]: Words in [s. 89(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/2) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(c)(ii)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/c/ii)
[^key-46e85770f8bbfe70cccd0cd68d681660]: [S. 89(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/3) added (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(d)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/d)
[^key-e981b706b891cbc4fd16edae3bcd2a1b]: Word in [s. 89](https://www.legislation.gov.uk/ukpga/1992/7/part/IV/crossheading/miscellaneous) heading inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(3)(a)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/3/a)
[^key-8e36eccc282d20f7c4e728cb5a8361cf]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (14.2.2006) by [The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37)](https://www.legislation.gov.uk/nisr/2006/37), [art. 1(1)](https://www.legislation.gov.uk/nisr/2006/37/article/1/1), [Sch. para. 1(4)](https://www.legislation.gov.uk/nisr/2006/37/schedule/paragraph/1/4)
[^key-0d84afca4025822bd48340a803eb3f1b]: [Ss. 4B](https://www.legislation.gov.uk/ukpga/1992/7/section/4B), [4C](https://www.legislation.gov.uk/ukpga/1992/7/section/4C) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 2(1)](https://www.legislation.gov.uk/ukpga/2006/10/section/2/1), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-a6cc3a3cca1a7056ace4ad7805364448]: [S. 10ZC](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZC) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 4(1)](https://www.legislation.gov.uk/ukpga/2006/10/section/4/1), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-6951d0663bf33a8d5fefd7e4701179af]: Word in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 4(2)](https://www.legislation.gov.uk/ukpga/2006/10/section/4/2), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-2140b344fba1464cfed2e11394f4b2fb]: Words in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 2(2)(a)](https://www.legislation.gov.uk/ukpga/2006/10/section/2/2/a), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-ad8fe0ea03848db19b641d389d61708d]: [S. 172(11C)-(11E)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11C) inserted (30.3.2006) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 2(2)(b)](https://www.legislation.gov.uk/ukpga/2006/10/section/2/2/b), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^M_F_99dae162-4ef6-4fc0-8e10-a6a914ba15f7]: Words in s. 172(2)(a) repealed (13.4.1995) by [The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 37](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/37), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^M_F_8bfef0b6-b059-4d76-d752-4500766c6234]: Words in s. 172(2)(c) repealed (13.4.1995) by [The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 Pt. I para. 37](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/part/I/paragraph/37), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^M_F_75a1dc48-6368-4be0-a600-15b6fbf55e0f]: Words in s. 172(2)(c) omitted (6.4.1995) by virtue of [The Statutory Sick Pay Percentage Threshold Order (Northern Ireland) 1995 (S.R. 1995/69)](https://www.legislation.gov.uk/nisr/1995/69), [art. 6(1)(a)(ii)](https://www.legislation.gov.uk/nisr/1995/69/article/6/1/a/ii)
[^key-37430e419106580173be8023ef5febd7]: Words in Sch. 1 para. 3A(2A) inserted (with retrospective effect in accordance with [s. 6(4)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/4) of the amending Act) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 6(2)(a)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/2/a), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-cbe05f023e79596c24c9bf048a9eb82a]: Words in Sch. 1 para. 3A(2A) inserted (with retrospective effect in accordance with [s. 6(4)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/4) of the amending Act) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 6(2)(b)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/2/b), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-53229d29f863483f70024394399aedf8]: Words in [Sch. 1 para. 3B(7B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7B) inserted (with retrospective effect in accordance with s. 6(4) of the amending Act) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 6(3)(a)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/3/a), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-89b37eb3ede1ba62fb53e8549836dd5a]: Words in [Sch. 1 para. 3B(7B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/7B) inserted (with retrospective effect in accordance with s. 6(4) of the amending Act) by [National Insurance Contributions Act 2006 (c. 10)](https://www.legislation.gov.uk/ukpga/2006/10), [ss. 6(3)(b)](https://www.legislation.gov.uk/ukpga/2006/10/section/6/3/b), [9](https://www.legislation.gov.uk/ukpga/2006/10/section/9)
[^key-3ddaffc208e0d8518f5144f0ef17a7e9]: S. 103(6) modified (6.4.2006) by [The Social Security (Industrial Injuries) (Prescribed Diseases) Regulations (Northern Ireland) 1986 (S.R. 1986/179)](https://www.legislation.gov.uk/nisr/1986/179), [art. 18B(2)(a)](https://www.legislation.gov.uk/nisr/1986/179/article/18B/2/a) (as inserted by [S.R. 2006/96](https://www.legislation.gov.uk/nisr/2006/96), [regs. 1](https://www.legislation.gov.uk/nisr/2006/96/regulation/1), [2(3)](https://www.legislation.gov.uk/nisr/2006/96/regulation/2/3))
[^key-60753e6b5e1a0856e9637a2823789512]: Sch. 6 para. 6(1) modified (6.4.2006) by [The Social Security (Industrial Injuries) (Prescribed Diseases) Regulations (Northern Ireland) 1986 (S.R. 1986/179)](https://www.legislation.gov.uk/nisr/1986/179), [art. 18B(2)(b)](https://www.legislation.gov.uk/nisr/1986/179/article/18B/2/b) (as inserted by [S.R. 2006/96](https://www.legislation.gov.uk/nisr/2006/96), [regs. 1](https://www.legislation.gov.uk/nisr/2006/96/regulation/1), [2(3)](https://www.legislation.gov.uk/nisr/2006/96/regulation/2/3))
[^key-0d7ed3c3342dd8ea34945e829f532bca]: Words in [s. 30DD(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/30DD/6) substituted (6.4.2006) by [The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [5(2)](https://www.legislation.gov.uk/uksi/2006/745/article/5/2)
[^key-87b3db5a59426931384210b4a1c5b694]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (6.4.2006) by [The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)](https://www.legislation.gov.uk/uksi/2006/745), [arts. 1](https://www.legislation.gov.uk/uksi/2006/745/article/1), [5(3)](https://www.legislation.gov.uk/uksi/2006/745/article/5/3)
[^key-1c7bf76a22c7f51b257d752f249d682d]: [S. 138](https://www.legislation.gov.uk/ukpga/1992/7/section/138) substituted (24.3.2005 for specified purposes, 10.4.2006 in so far as not already in force) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/2/2), [6](https://www.legislation.gov.uk/ukpga/2005/6/section/6)
[^key-9fd4d3f05722573c5a92760dd9392b6b]: Words in [s. 37(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/1/a) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 28(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/28/2)
[^key-985612232a0be4fb0fc66fbd249c77e5]: Words in [s. 37(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 28(3)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/28/3/a)
[^key-551ea7123ffbe3e745acd4eb5ea12427]: Words in [s. 37(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 28(3)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/28/3/b)
[^key-4261ee13c217b7b5b0afd8f71cfdbc30]: Words in [s. 37(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 28(3)(c)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/28/3/c)
[^key-660aaf37067a31448018d6a98c760562]: Words in s. 39A(2)(a) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 29(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/29/2)
[^key-24852187f4d5c8767e03077d2b6d91fb]: Words in s. 39A(3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 29(3)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/29/3/a)
[^key-e7b3f994bcc14a0e608131a158b0c580]: Words in s. 39A(3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 29(3)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/29/3/b)
[^key-c9219747b198e7b1ab1168c8f7891fbe]: Words in s. 39A(3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 29(3)(c)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/29/3/c)
[^key-e50b9d14aeb77e171260f61ac7dfba3e]: Words in [s. 77(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/2/a)
[^key-c6a7348cda02dd1dcea762c28e440bb3]: Words in [s. 77(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(2)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/2/b)
[^key-167192a4352adf93dade8c32f2a00844]: Words in [s. 77(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/2) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/3)
[^key-58298d9da23c33f7ba2e88921f4ec19b]: Words in [s. 77(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(4)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/4/a)
[^key-ebe22f1ed684157dbbc9312b7fa2c0db]: Words in [s. 77(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/3) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(4)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/4/b)
[^key-726309a6fb5867670238e9b4b0d0555e]: Words in [s. 77(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(5)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/5)
[^key-8296d3249aee6b2ca7dd41f8147ba258]: Words in [s. 77(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/5) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(6)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/6)
[^key-54dc14aa4ed2062afe527cc6d83308f6]: Words in [s. 77(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/7) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(7)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/7)
[^key-acda19fec557d7b081ac7444bd1dce58]: Words in [s. 77(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/8) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(8)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/8/a)
[^key-6b78f638f0d9d03659e4d6057b4870ee]: Words in [s. 77(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/8) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(8)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/8/b)
[^key-f3fa5a775c4b4f01e226f74d539577d2]: Words in [s. 77(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/9) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(9)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/9)
[^key-f7021d06fdfb8b82ae3cdc950f38e569]: Words in [s. 77(10)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/10) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(10)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/10)
[^key-aa3f6575978523d9c5ac3071d9e5ebcf]: Words in [s. 77(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/11) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 30(11)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/30/11)
[^key-9ba43ffeeadef23b5c44cf1211d36271]: Words in [s. 114(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/114/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 33(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/33/2)
[^key-0f862307ec1efa8b01ade25f7547bb5b]: Words in [s. 114(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/114/3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 33(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/33/3)
[^key-8a64e93cab74a501e9811d90cdfbf88c]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 34(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/34/2)
[^key-efbb9bb899c64c407aa4dce8f668404b]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 34(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/34/3)
[^key-d0240bae679fdbded3534dd982260e36]: Words in [s. 137](https://www.legislation.gov.uk/ukpga/1992/7/section/137) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/2005/6/section/2/1/a), [6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2)
[^key-1d0a14b9ae30b379ae81bfd727598730]: Words in [s. 137](https://www.legislation.gov.uk/ukpga/1992/7/section/137) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [ss. 2(1)(b)](https://www.legislation.gov.uk/ukpga/2005/6/section/2/1/b), [6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2)
[^key-6d2d8fc69a1e79c6fbe64b56d63da096]: Words in [s. 139(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/2)
[^key-e48f7fc93f8becafe7beeb1902037c5e]: Words in [s. 139(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/3)
[^key-5a61e32ff2f093c2647c64902fd3f54d]: Words in [s. 139(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/3) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(4)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/4/a)
[^key-1e75c900ae9d2f833612d6591d783381]: Words in [s. 139(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/3/a) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(4)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/4/b)
[^key-2f276a20afcdeee2f24bb45885622077]: Word in [s. 139(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/3/c) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(4)(c)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/4/c), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-4201f535a94d17fec5fc4f945f5d8754]: Words in [s. 139(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(5)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/5/a)
[^key-b25395a9ce4ee245832f12d6ad5f64f2]: Words in [s. 139(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/4) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(5)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/5/b)
[^key-7c89b0ac6dd4a9df66487d6ca9eb125c]: Words in [s. 139(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/139/5) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(6)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/6)
[^key-36cb8a239e8b35b59b624c2281add97e]: Words in [s. 139](https://www.legislation.gov.uk/ukpga/1992/7/section/139) heading substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 35(7)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/35/7)
[^key-37d45e07f4722cb43230788a146902c0]: [S. 140(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/140/1) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 36(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/36/2), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-26effe0ba1e256167293cf27da990706]: Words in [s. 140(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/140/2) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 36(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/36/3), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-9f254deb1488f1887035ec03cfb61f14]: Words in [s. 140(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/140/3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 36(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/36/4)
[^key-f4d0dc2a849ab709e44e7fc6b179934e]: Words in [s. 141(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/141/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 37](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/37)
[^key-56d5b1c5794844108560e5d2adc33f2e]: Words in [s. 141A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 38(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/38/2/a)
[^key-5a02139f86b416ffd05d5e4a0dd3a660]: Words in [s. 141A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 38(2)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/38/2/b)
[^key-b9a4861298caee559ffefadebea61f56]: Words in [s. 141A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 38(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/38/3)
[^key-2c6014fffae70c61e79fdc5070dd7299]: Words in [s. 141A](https://www.legislation.gov.uk/ukpga/1992/7/section/141A) heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 38(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/38/4)
[^key-4047244455168b4e8c161dca77cec67f]: Words in [s. 142(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/142/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 39(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/39/2)
[^key-72474b2ec5aded0ce73f88bfe939789b]: Word in [s. 142(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/142/3) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 39(3)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/39/3/a)
[^key-ff0ebbda6f4cec1bcdb4712d476371ae]: Words in [s. 142(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/142/3) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 39(3)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/39/3/b)
[^key-2d362bc886efdf8552a690c1484b9832]: Words in [s. 143(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/143/1) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 40(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/40/2), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-178249c9b3d2c286833783f3cada6da6]: Words in [s. 143(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/143/3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 40(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/40/3)
[^key-db961f26744398121a61949c73da09cc]: Words in [Sch. 7 para. 4(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/1) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/2/a)
[^key-d584bff3bddf0cc5ae48bf4daf3ca65b]: Words in [Sch. 7 para. 4(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(2)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/2/b)
[^key-c78e4457a28b92353f51ae3cfc2cd48c]: Words in [Sch. 7 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/part/I/crossheading/increase-for-beneficiarys-dependent-children) cross-heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/2)
[^key-9c9e614722a213085d2a24acb6f8f85d]: Words in [Sch. 7 para. 5(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/5/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/3)
[^key-7a36bf5e2e251f88d73c6e5636c7e6cf]: Words in [Sch. 7 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(4)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/4/a)
[^key-4501518802b5b810d14d7a6a014174e2]: Words in [Sch. 7 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/6/1) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(4)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/4/b)
[^key-240527b0e970d4b8565c8a8b36aefa98]: Words in [Sch. 7 para. 16(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/16/2/a) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(5)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/5)
[^key-9e5a7e38ee0e53b6429412103e5540d1]: Words in [Sch. 7 para. 18](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/18) substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(6)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/6/a)
[^key-7961075a1100dd4df033e57fb9bc25e7]: Words in [Sch. 7 para. 18](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/18) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(6)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/6/b)
[^key-8a531ecc9c38fe6bce47166da236fe37]: Words in [Sch. 7 para. 18](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/18) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(6)(c)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/6/c)
[^key-5c3ab28f9b688b3c1f975b664771f448]: Words in [Sch. 7 para. 18](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/part/VI/crossheading/children-of-deceaseds-family) cross-heading substituted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(6)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/6)
[^key-3c95a4a147c1e3f58f19add66a61e2cc]: Words in [Sch. 7 para. 19](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/19) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(7)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/7)
[^key-c8f43540b16720b741938b04689eefd0]: Words in [Sch. 7 para. 19](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/part/VI/crossheading/limits-of-entitlement-to-industrial-death-benefit-in-respect-of-children) cross-heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 42(7)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/42/7)
[^key-e3c9619b916c7ee5539114cf87eb46c8]: Words in [Sch. 9 para. 1(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/2/a)
[^key-46368b052c5eedb018ffe960d7d35fbf]: Words in [Sch. 9 para. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/2) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(2)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/2/b)
[^key-af36dcc0f604a61e9fdf65aed450896c]: Words in [Sch. 9 para. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/crossheading/children-in-detention-care-etc) cross-heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(2)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/2)
[^key-e8d3b3c6cbe49e779f0a4b59f574f80f]: [Sch. 9 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/2) repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/3), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-aa3fbb0ac21b5a626d4b90144dc1471b]: [Sch. 9 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/crossheading/employed-trainees-etc) cross-heading repealed (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/3), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-d15521a57ffd8c90a6dbf9c9abcb90e0]: Words in [Sch. 9 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/3) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/4)
[^key-79cf186f99a236455f8e2121419195b4]: Words in [Sch. 9 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/crossheading/married-children) cross-heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 43(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/43/4)
[^key-94ed1ba0ebb3e535daf10e0f54f88c9f]: Words in [Sch. 10 para. 1(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/1/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 44(2)(a)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/44/2/a)
[^key-b123b8536b69f05eefdb316e8aecd0a1]: Words in [Sch. 10 para. 1(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/1/1) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 44(2)(b)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/44/2/b)
[^key-08506642def22ae6e1b4edce19fcb492]: Words in [Sch. 10 para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/crossheading/person-having-child-living-with-him) cross-heading inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 44(3)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/44/3)
[^key-ca009df36290118f583800b57ea13316]: Words in [Sch. 10 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/4) inserted (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 1 para. 44(4)](https://www.legislation.gov.uk/ukpga/2005/6/schedule/1/paragraph/44/4)
[^key-4ee102b9af2d6c47cf038b0e6dc802c5]: [S. 35(3)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3/a/i)[(ia)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3/ia) substituted for [s. 35(3)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3/a/i) (1.9.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 5](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/5); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 2(c)](https://www.legislation.gov.uk/nisr/2006/344/article/2/c)
[^key-37cd24ef458bd3ea9445aeea489a3895]: Words in [s. 161(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/1) substituted (1.9.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [arts. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [3](https://www.legislation.gov.uk/nisi/2006/1947/article/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 2(a)](https://www.legislation.gov.uk/nisr/2006/344/article/2/a)
[^key-c915ac26c5ccc6a49af597f47cb13947]: Words in [s. 167ZN(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/2) substituted (1.9.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [arts. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [4](https://www.legislation.gov.uk/nisi/2006/1947/article/4); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 2(a)](https://www.legislation.gov.uk/nisr/2006/344/article/2/a)
[^key-5290157896ca486f05179e17a38399ff]: [S. 161(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/2)[(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/3) substituted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 6(2)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/6/2); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-ec61b7d1dfdd481eddcf53bd609ceeea]: Words in [s. 161(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/4) inserted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 6(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/6/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-a0c42032b31fc6d524ccbb2c1c7f584d]: [S. 161(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/8) added (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 6(4)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/6/4); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-c21324c343333b36a8d3dc2409554f36]: Words in [s. 167(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1) repealed (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 8(2)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/8/2), [Sch. 2](https://www.legislation.gov.uk/nisi/2006/1947/schedule/2); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)(f)(i)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b/f/i)
[^key-9b1a08443116919dc9cf488aaf100c60]: [S. 167(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1A) inserted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 8(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/8/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-c0f0456cd979c9064b0a7ca8a52da3e4]: Words in [s. 167ZN(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/3) inserted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 20(2)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/20/2); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-dc0da86a7893ee3bc4df7e131ea9a8b6]: [S. 167ZN(6A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/6A) inserted (1.9.2006 for specified purposes, 1.10.2006 in so far as not already in force) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 20(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/20/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [arts. 2(d)](https://www.legislation.gov.uk/nisr/2006/344/article/2/d), [3(b)](https://www.legislation.gov.uk/nisr/2006/344/article/3/b)
[^key-944f1516c2c84a5342fc779329af1aab]: Words in [s. 35(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/5) substituted (1.10.2006 in respect of women whose expected week of confinement begins on or after 1.4.2007) by [The Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506)](https://www.legislation.gov.uk/nisi/1998/1506), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1998/1506/article/1/2), [63](https://www.legislation.gov.uk/nisi/1998/1506/article/63); [S.R. 2006/360](https://www.legislation.gov.uk/nisr/2006/360), [art. 2](https://www.legislation.gov.uk/nisr/2006/360/article/2)
[^key-5d3f9ecdff2b79a2bbe0b5bda117b2c5]: Words in [s. 159(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/159/1) repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(2)(a)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/2/a), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50))
[^key-f70db0cad4bca1f2c46ff0894cc28118]: Words in s. 159(1) substituted (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(2)(b)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/2/b) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50))
[^key-4a045f736ce6f0948ced9461e437ac09]: [S. 162(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/162/1A) inserted (1.10.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 7(2)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/7/2); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 3(c)](https://www.legislation.gov.uk/nisr/2006/344/article/3/c)
[^key-ccefce6a333da5beba048017d495abf0]: [S. 162(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/162/4) added (1.10.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 7(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/7/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 3(c)](https://www.legislation.gov.uk/nisr/2006/344/article/3/c)
[^key-db46bb63a06eddfd98a75742f0e4472a]: Words in [s. 167(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1) repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(3)(a)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/3/a), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(4)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/4))
[^key-8d9d9b470d88c7303d639ac4fd79401d]: Words in [s. 167(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1) substituted (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(3)(b)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/3/b) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(4)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/4))
[^key-584f4b123a63a3853f5cdd196420981c]: [S. 167ZE(10A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/10A) inserted (1.10.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 15(3)](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/15/3); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 3(c)](https://www.legislation.gov.uk/nisr/2006/344/article/3/c)
[^key-10364301662ac1e82b988fbc8e60ee0d]: Words in [s. 167ZJ(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/1) substituted (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(5)(a)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/5/a) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(6)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/6))
[^key-dc487596842c95ee8269176cbdc57752]: [S. 167ZJ(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/2/b) and preceding word repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(5)(b)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/5/b), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(6)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/6))
[^key-4183ae956bfc049a481e309c0f6390ff]: Words in [s. 167ZS(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZS/1) substituted (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(7)(a)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/7/a) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(8)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/8))
[^key-e046d89f68ad87a4440aec5d3a86c6c7]: [S. 167ZS(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZS/2/b) and preceding word repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(7)(b)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/7/b), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(8)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/8))
[^key-01cf949261038b5fe929dc60f21785c5]: [Sch. 11 para. 2(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/a) repealed (1.10.2006) by [The Employment Equality (Age) Regulations (Northern Ireland) 2006 (S.R. 2006/261)](https://www.legislation.gov.uk/nisr/2006/261), [reg. 1(1)](https://www.legislation.gov.uk/nisr/2006/261/regulation/1/1), [Sch. 7 para. 1(9)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/9), [Sch. 8(1)](https://www.legislation.gov.uk/nisr/2006/261/schedule/8/1) (with [reg. 50](https://www.legislation.gov.uk/nisr/2006/261/regulation/50), [Sch. 7 para. 1(10)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/10)[(11)](https://www.legislation.gov.uk/nisr/2006/261/schedule/7/paragraph/1/11))
[^key-59e8f1272274ff70cab8da2e6d6c58ed]: [Sch. 13 para. 3(2A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/13/paragraph/3/2A) inserted (1.10.2006) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 22](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/22); [S.R. 2006/344](https://www.legislation.gov.uk/nisr/2006/344), [art. 3(c)](https://www.legislation.gov.uk/nisr/2006/344/article/3/c)
[^key-a80cbb02f35486521e5df895a61d3077]: [S. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) applied (with modifications) (1.4.2007) by [The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 (S.R. 2007/203)](https://www.legislation.gov.uk/nisr/2007/203), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/203/regulation/1/1), [15](https://www.legislation.gov.uk/nisr/2007/203/regulation/15)
[^key-5e2dab28ad2f8653df30231cbc2aa9ea]: [S. 138](https://www.legislation.gov.uk/ukpga/1992/7/section/138) applied (with modifications) (1.4.2007) by [The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 (S.R. 2007/203)](https://www.legislation.gov.uk/nisr/2007/203), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/203/regulation/1/1), [15](https://www.legislation.gov.uk/nisr/2007/203/regulation/15)
[^key-1498d69dd4c2b654b8f2bdc377340341]: [S. 132(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/132/1) applied (with modifications) (1.4.2007) by [The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 (S.R. 2007/203)](https://www.legislation.gov.uk/nisr/2007/203), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/203/regulation/1/1), [18](https://www.legislation.gov.uk/nisr/2007/203/regulation/18)
[^key-fb40a95e3aba49717568ec29b7dac6f7]: [S. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) applied (with modifications) (1.4.2007) by [The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204)](https://www.legislation.gov.uk/nisr/2007/204), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/204/regulation/1/1), [15](https://www.legislation.gov.uk/nisr/2007/204/regulation/15)
[^key-42907c8799c4dd3bc13a7bdbda9326d3]: [S. 138](https://www.legislation.gov.uk/ukpga/1992/7/section/138) applied (with modifications) (1.4.2007) by [The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204)](https://www.legislation.gov.uk/nisr/2007/204), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/204/regulation/1/1), [15](https://www.legislation.gov.uk/nisr/2007/204/regulation/15)
[^key-5f79b6431def03bfe4c9b424bb164c87]: [S. 132(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/132/1) applied (with modifications) (1.4.2007) by [The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204)](https://www.legislation.gov.uk/nisr/2007/204), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/204/regulation/1/1), [18](https://www.legislation.gov.uk/nisr/2007/204/regulation/18)
[^key-f06587a70edd4141d72693e68f49c70a]: Word in s. 10(7B) omitted (with effect in relation to the tax year beginning with 6.4.2006 and subsequent tax years) by virtue of [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 10(7B)) Regulations 2007 (S.I. 2007/795)](https://www.legislation.gov.uk/uksi/2007/795), regs. 1, 2(a)
[^key-8081c6194ecc1967373cd160afbefd29]: S. 10(7B)(aa) inserted (with effect in relation to the tax year beginning with 6.4.2006 and subsequent tax years) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 10(7B)) Regulations 2007 (S.I. 2007/795)](https://www.legislation.gov.uk/uksi/2007/795), regs. 1, 2(b)
[^key-56d3f830e8b786024ddb87f324aca4d1]: [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3) applied (6.4.2007) by [The Social Security Contributions (Consequential Provisions) Regulations 2007 (S.I. 2007/1056)](https://www.legislation.gov.uk/uksi/2007/1056), [regs. 1](https://www.legislation.gov.uk/uksi/2007/1056/regulation/1), [2(2)](https://www.legislation.gov.uk/uksi/2007/1056/regulation/2/2)
[^M_F_05615895-4627-4658-8329-981ee4f26703]: Words in Sch. 1 para. 7(1)(a) substituted (with effect in relation to payments made on or after 6.4.2007 under contracts relating to construction operations) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 77](https://www.legislation.gov.uk/ukpga/2004/12/section/77), [Sch. 12 para. 14](https://www.legislation.gov.uk/ukpga/2004/12/schedule/12/paragraph/14); [S.I. 2006/3240](https://www.legislation.gov.uk/uksi/2006/3240)
[^key-f65b9a488e324824c0bb65232ce575a3]: Words in [s. 4A(3)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/3/i) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 292](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/292) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c016fc67a9b472cc856fd751828494c8]: [Sch. 2 para. 1(ac)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/1/ac) inserted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-7d6b4fa4f4c4058204dbad60146e46b0]: Words in Sch. 2 para. 3(1) substituted (with effect in accordance with [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(a)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/a/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-3ed205d80c63066631a9f4b2cce3a5ea]: Words in [Sch. 2 para. 3(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1/a) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/a/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-74f2315b7e645dad7b364b78e5e11fb0]: Words in [Sch. 2 para. 3(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1/c) substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(a)(iii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/a/iii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c3a748b7c4df587834b92e47bfdf0b5a]: Words in [Sch. 2 para. 3(1)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1/d) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(a)(iv)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/a/iv) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-0009074f8deb7cde36ab2e441a3791c0]: Words in [Sch. 2 para. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(b)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/b/i), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-374bc6b2c9ef98595639b72576c9c53c]: Words in [Sch. 2 para. 3(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2/a) inserted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(b)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/b/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5795db3269a2298633014ce5c8c1ff89]: Words in [Sch. 2 para. 3(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2/b) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(b)(iii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/b/iii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1307eed68b875e09c360d12716b2a306]: [Sch. 2 para. 3(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2/c) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(b)(iv)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/b/iv), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-26349336364aa96be060013909828939]: Words in [Sch. 2 para. 3(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/2/d) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(b)(v)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/b/v) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-e22457fd375142f9a6cfedbcad42aa08]: Words in [Sch. 2 para. 3(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/4) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-d004319ebefaf24ccae9ed8b9ebcacd0]: [Sch. 2 para. 3(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/5/a) repealed (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(d)(i)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/d/i), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-c706d8629dad29a05f02c012f47caef4]: Words in [Sch. 2 para. 3(5)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/5/b) substituted (with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 1 para. 293(3)(d)(ii)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293/3/d/ii) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4ed11a3cf29d4e52589a559af2442b25]: [Sch. 11 para. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/5A) inserted (6.4.2007) by [The Employment Equality (Age) (Consequential Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/225)](https://www.legislation.gov.uk/nisr/2007/225), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/225/regulation/1/1), [2(2)](https://www.legislation.gov.uk/nisr/2007/225/regulation/2/2)
[^key-ac5515ed3921fd02d315b863e29632b9]: [S. 22(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/4) modified (1.6.2007) by [The Transfer of State Pensions and Benefits Regulations (Northern Ireland) 2007 (S.R. 2007/286)](https://www.legislation.gov.uk/nisr/2007/286), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2007/286/regulation/1/1), [8(1)](https://www.legislation.gov.uk/nisr/2007/286/regulation/8/1)
[^key-c03c4bee47104a91f52b41d876bc9b9d]: Act modified (1.6.2007) by [The Transfer of State Pensions and Benefits Regulations (Northern Ireland) 2007 (S.R. 2007/286)](https://www.legislation.gov.uk/nisr/2007/286), [reg. 8(3)](https://www.legislation.gov.uk/nisr/2007/286/regulation/8/3)
[^key-38abe43a4c84dd9117b25f7e5f549404]: Act modified (1.6.2007) by [The Social Security (Netherlands) Order (Northern Ireland) 2007 (S.R. 2007/295)](https://www.legislation.gov.uk/nisr/2007/295), [art. 2](https://www.legislation.gov.uk/nisr/2007/295/article/2)
[^key-1b929e36968c2de6eb91c4463864e81c]: [S. 136(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/3) substituted (29.6.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(2)(c)](https://www.legislation.gov.uk/nia/2007/2/section/60/2/c), [Sch. 7 para. 1(3)](https://www.legislation.gov.uk/nia/2007/2/schedule/7/paragraph/1/3)
[^key-bc659da5e333458adb253b6382552a65]: Words in [s. 136(1A)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/1A/b) substituted (29.6.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 50(a)](https://www.legislation.gov.uk/nia/2007/2/section/50/a), [60(2)(a)](https://www.legislation.gov.uk/nia/2007/2/section/60/2/a)
[^key-0c607695c2276fa256f02efb0b5373a3]: Words in [s. 136(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/1A) repealed (29.6.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 50(b)](https://www.legislation.gov.uk/nia/2007/2/section/50/b), [60(2)(a)](https://www.legislation.gov.uk/nia/2007/2/section/60/2/a), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8)
[^key-3f7b37ee57c137d74f53fd469b3f7cbb]: [S. 4A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/2A)[(2B)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/2B) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(2)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/2)
[^key-b7bb2914ecad0131bf2afe2e4ef99b49]: Words in [s. 4A(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/3/a) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(3)(a)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/3/a)
[^key-1681ada22453db68e62ee2176c825921]: Words in [s. 4A(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/3/b) substituted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(3)(b)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/3/b)
[^key-989f0371842d715c8c1b3f09952dc521]: Words in [s. 4A(3)(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/3/g) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(3)(c)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/3/c)
[^key-fb9d2eb8f52f4b784658fe3788a37f84]: Words in [s. 4A(4)(b)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/4/b/i) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(4)(a)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/4/a)
[^key-cd5feb6ce6b029a686da961093a035b3]: Words in [s. 4A(4)(b)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/4/b/ii) substituted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(4)(b)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/4/b)
[^key-b88d196c04cdfb96b45312a193a42a7c]: Words in [s. 4A(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/4A/6) inserted (24.7.2007) by [The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007 (S.I. 2007/2072)](https://www.legislation.gov.uk/uksi/2007/2072), [arts. 1](https://www.legislation.gov.uk/uksi/2007/2072/article/1), [2(5)](https://www.legislation.gov.uk/uksi/2007/2072/article/2/5)
[^key-aa82414c700316742f675e29c3fb7d0a]: S. 5(2) repealed (with effect in relation to the tax year 2011–12 and subsequent tax years) by [Pensions Act 2007 (c. 22)](https://www.legislation.gov.uk/ukpga/2007/22), [ss. 8(3)](https://www.legislation.gov.uk/ukpga/2007/22/section/8/3), [30(3)](https://www.legislation.gov.uk/ukpga/2007/22/section/30/3), [Sch. 7 Pt. 4](https://www.legislation.gov.uk/ukpga/2007/22/schedule/7/part/4) (with [ss. 5(4)](https://www.legislation.gov.uk/ukpga/2007/22/section/5/4), [8(4)](https://www.legislation.gov.uk/ukpga/2007/22/section/8/4)); [S.I. 2010/2650](https://www.legislation.gov.uk/uksi/2010/2650)
[^key-5dcf915bd0481cb1deb7942a50b34514]: Words in [s. 172(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/9) substituted (26.9.2007) by [Pensions Act 2007 (c. 22)](https://www.legislation.gov.uk/ukpga/2007/22), [ss. 8(5)(a)](https://www.legislation.gov.uk/ukpga/2007/22/section/8/5/a), [30(3)](https://www.legislation.gov.uk/ukpga/2007/22/section/30/3)
[^key-9f4adc5ac9e5bef474830cbadd43fb63]: [S. 172(11ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11ZA) inserted (26.9.2007) by [Pensions Act 2007 (c. 22)](https://www.legislation.gov.uk/ukpga/2007/22), [ss. 8(5)(b)](https://www.legislation.gov.uk/ukpga/2007/22/section/8/5/b), [30(3)](https://www.legislation.gov.uk/ukpga/2007/22/section/30/3)
[^key-e09f1e6e6c0cf90a711d17c4126d7489]: Act modified (1.10.2007) by [The Social Security (Ireland) Order (Northern Ireland) 2007 (S.R. 2007/438)](https://www.legislation.gov.uk/nisr/2007/438), [art. 2](https://www.legislation.gov.uk/nisr/2007/438/article/2), [Sch. 1](https://www.legislation.gov.uk/nisr/2007/438/schedule/1), [Sch. 2](https://www.legislation.gov.uk/nisr/2007/438/schedule/2)
[^key-0faa0ecbb99a6a1042eeeb584137b220]: S. 72(1A) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(2)](https://www.legislation.gov.uk/nia/2007/2/section/48/2), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-6e55bd04f93119bed7d3573aac015506]: S. 72(2A) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(3)](https://www.legislation.gov.uk/nia/2007/2/section/48/3), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-5d26c81c0daa7bd45bfb7647c652ab64]: Words in s. 72(5) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(4)](https://www.legislation.gov.uk/nia/2007/2/section/48/4), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-09e1f2315b41aed9239fd1ef19239b33]: S. 72(6) repealed (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(5)](https://www.legislation.gov.uk/nia/2007/2/section/48/5), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)[(e)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/e)
[^key-4ec46f93894ad477ca399f79e89ef3fe]: Words in s. 72(7) substituted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(6)](https://www.legislation.gov.uk/nia/2007/2/section/48/6), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-a190bfaf7bb1ff5d65c75553c6bbf818]: S. 72(7A) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 48(7)](https://www.legislation.gov.uk/nia/2007/2/section/48/7), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-9e7af47e519b92a11739b0ef8999a22f]: S. 73(4A) substituted for s. 73(4) (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 49(2)](https://www.legislation.gov.uk/nia/2007/2/section/49/2), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-0254f7d13df93be29f9a78852ccf27ca]: Words in s. 73(5) repealed (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 49(3)](https://www.legislation.gov.uk/nia/2007/2/section/49/3), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)[(e)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/e)
[^key-3ea4e8a2f2cc302006d7e577987c8e73]: S. 73(5A) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 49(4)](https://www.legislation.gov.uk/nia/2007/2/section/49/4), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-2c11a606a9d510206f21874c7064ea51]: S. 73(9A) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 49(5)](https://www.legislation.gov.uk/nia/2007/2/section/49/5), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(b)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/b)
[^key-c5d46577e588ffb180554bd9e91ff393]: Words in s. 73(9)(a) inserted (8.10.2007) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 7 para. 1(2)](https://www.legislation.gov.uk/nia/2007/2/schedule/7/paragraph/1/2); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(d)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/d)
[^key-3ca1de159006ec8185da554d0465b668]: [S. 67(2)-(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/67/2) substituted for [s. 67(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/67/2) (8.10.2007 for specified purposes, 29.10.2007 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 54(1)](https://www.legislation.gov.uk/nia/2007/2/section/54/1), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(c)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/c)[(2)](https://www.legislation.gov.uk/nisr/2007/429/article/2/2)
[^key-f7d8b3ae395176704da868d0f98b4bcc]: S. 72(8)-(12) substituted for s. 72(8) (8.10.2007 for specified purposes, 29.10.2007 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 54(2)](https://www.legislation.gov.uk/nia/2007/2/section/54/2), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2007/429](https://www.legislation.gov.uk/nisr/2007/429), [art. 2(1)(c)(2)](https://www.legislation.gov.uk/nisr/2007/429/article/2/1/c/2)
[^key-6fe3aaa464314bc636b5ff2adba7f1fe]: Words in [s. 22(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2A) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 10(1)(a)](https://www.legislation.gov.uk/nia/2008/1/section/10/1/a)
[^key-050ab16a82c08fc0592fb42d7b7d204e]: [S. 22(2B)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2B) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 10(1)(b)](https://www.legislation.gov.uk/nia/2008/1/section/10/1/b)
[^key-64bbec0821dcb578b15ea1fc4462181b]: [S. 22(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/5A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 9](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/9)
[^key-c4aaf82a8cb3632fc942d6f8630e1df4]: Words in [s. 22(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 30](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/30)
[^key-e02ee5ddfa077cf279e058a6d1eb8615]: [S. 23A](https://www.legislation.gov.uk/ukpga/1992/7/section/23A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 3(1)](https://www.legislation.gov.uk/nia/2008/1/section/3/1)
[^key-7066c34c228673e708a721f950224f1a]: Words in [s. 39](https://www.legislation.gov.uk/ukpga/1992/7/section/39) repealed (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 3(a)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/3/a), [Sch. 6 Pt. 4](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/4)
[^key-13f22be4ba2436d6e8b986cc66fc1a80]: [S. 39(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/3) repealed (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 3(b)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/3/b), [Sch. 6 Pt. 4](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/4)
[^key-f87bbf4f99e76f4191bd9692591db960]: S. 39(2A) inserted (with effect in relation to the tax year 2010–11 and subsequent tax years) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 6(1)](https://www.legislation.gov.uk/nia/2008/1/section/6/1) (with [s. 6(3)](https://www.legislation.gov.uk/nia/2008/1/section/6/3)); [S.I. 2010/2650](https://www.legislation.gov.uk/uksi/2010/2650)
[^key-4d40d0480ff7af07aa0dee5c668810ab]: S. 39C(1A)(2) substituted for s. 39C(2) (with effect in relation to the tax year 2010–11 and subsequent tax years) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 6(2)(a)](https://www.legislation.gov.uk/nia/2008/1/section/6/2/a) (with [s. 6(3)](https://www.legislation.gov.uk/nia/2008/1/section/6/3)); [S.I. 2010/2650](https://www.legislation.gov.uk/uksi/2010/2650)
[^key-de61d52ca73fde087db618a409a61d67]: Word in [s. 39C(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/3/a) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 4(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/4/3)
[^key-693d575b597fb120cca45942ff13eab2]: Word in [s. 39C(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/3/b) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 4(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/4/3)
[^key-27694aaa36c5d956f7e85942b12b118d]: Words in [s. 44(6)(za)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/6/za) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 10(2)(a)](https://www.legislation.gov.uk/nia/2008/1/section/10/2/a)
[^key-02b2ede9b0d38ac1db830de65f9ac878]: [S. 44(7)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/7/c) added (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 10(2)(b)](https://www.legislation.gov.uk/nia/2008/1/section/10/2/b)
[^key-11b5123ecade03e9ecb83c742dae7510]: Words in [s. 44(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/5A) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 5(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/5/2)
[^key-88e0b3d800a99096bf591240c89cca79]: Words in [s. 44(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/6) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 5(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/5/3)
[^key-fb2d80ba78e52bea733ffa568767deb3]: [S. 44(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/1/b) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 1(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/1/2/b)
[^key-9dbdd63f687b1ea19f5e360e8213efbc]: [S. 44(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/1A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 1(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/1/3)
[^key-81feee480973f80ef52df108b3e000af]: [S. 44A(A1)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/A1) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 31(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/31/2)
[^key-07a07e0497a27ddc84cf7b1423c4affe]: Words in [s. 44A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/1) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 31(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/31/3)
[^key-1de14ed459a53c23a863d267ea6737a9]: [S. 44A(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/4A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 31(4)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/31/4)
[^key-a07ffb3063ca85c06a62b5f6e964bd3b]: [S. 45(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2/d) and preceding word added (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 9(2)](https://www.legislation.gov.uk/nia/2008/1/section/9/2)
[^key-2a529473f3051847a969a6fe9962adb2]: Words in [s. 45(3A)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/3A/b) added (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 9(3)](https://www.legislation.gov.uk/nia/2008/1/section/9/3)
[^key-ce36c564cd79412f9208a9c197a9fd88]: [S. 46(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/4) added (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 6](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/6)
[^key-9d4186929a4300221ee0d3ed1418f8b9]: Words in [s. 48B(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/2) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 8](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/8)
[^key-8d30ea7f2888476c36ef2f4231fd56bb]: Words in [s. 48BB(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/5) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 9(a)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/9/a)
[^key-9080c04ce1fc8707700ac964ee6c37ba]: Words in [s. 48BB(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/5) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 9(b)](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/9/b)
[^key-cf6f464648c2b2da45942507a47acdd3]: Words in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 10](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/10)
[^key-b7e5f97b66b64117f52d69c270dcf3bc]: [S. 60(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/9) added (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 4](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/4)
[^key-edd04503e9be2518ab73e0ba46ce1239]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 9(4)](https://www.legislation.gov.uk/nia/2008/1/section/9/4)
[^key-21e2591c9038ad65b5de92d2f8d8210e]: [S. 60A](https://www.legislation.gov.uk/ukpga/1992/7/section/60A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 5](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/5)
[^key-23ad7c62045cb4c50a1d3b7f0eea2346]: [Ss. 44B](https://www.legislation.gov.uk/ukpga/1992/7/section/44B), [44C](https://www.legislation.gov.uk/ukpga/1992/7/section/44C) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 7(1)](https://www.legislation.gov.uk/nia/2008/1/section/7/1)
[^key-96f9d51a6eb57ba494fc021bbe327ccc]: [Sch. 4B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 1](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/1)
[^key-b8d32874e2ddff72ed6b93a9bdc8506a]: [S. 172(2)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/aa) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 10](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/10)
[^key-a051452c6ac3bd2b342e1675100b4d8b]: Words in [s. 172(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/4A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 32(b)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/32/b)
[^key-7c6bdee789ea12917101571984056334]: Words in [Sch. 3 para. 5(7)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/7) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 3(2)](https://www.legislation.gov.uk/nia/2008/1/section/3/2)
[^key-6c2b0d952b8fca6bd69ae6b7ad94776c]: [Sch. 3 para. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/5A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 1(3)](https://www.legislation.gov.uk/nia/2008/1/section/1/3)
[^key-2509abb027df1ceb02bd31b3ab4eb3d0]: Words in [Sch. 4A para. 2(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/2/4) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(2)(a)](https://www.legislation.gov.uk/nia/2008/1/section/8/2/a)
[^key-d5f220c2876709c8313fb484b3344cfe]: [Sch. 4A para. 2(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/2/4A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(2)(b)](https://www.legislation.gov.uk/nia/2008/1/section/8/2/b)
[^key-610fcb50661a32d5e89bbf06edff6273]: Words in [Sch. 4A para. 5(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/5/4) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(3)(a)](https://www.legislation.gov.uk/nia/2008/1/section/8/3/a)
[^key-ad32b5776cd5bcaf4e4e340a92cc1054]: [Sch. 4A para. 5(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/5/4A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(3)(b)](https://www.legislation.gov.uk/nia/2008/1/section/8/3/b)
[^key-b20ca879678582b36c3b2c6c8c73bc69]: Words in [Sch. 4A para. 7(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/7/4) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(4)(a)](https://www.legislation.gov.uk/nia/2008/1/section/8/4/a)
[^key-6df354e55405af13ca670ba745e1b50c]: [Sch. 4A para. 7(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/7/4A) inserted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(4)(b)](https://www.legislation.gov.uk/nia/2008/1/section/8/4/b)
[^key-c5b3bb4cae9118cc8a7384fa7cf419c6]: [Sch. 4A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A) heading substituted (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 8(6)](https://www.legislation.gov.uk/nia/2008/1/section/8/6)
[^key-ced031dec6b53e530c73ea8cfb4f3da9]: Word in Sch. 4A para. 1(2) repealed (11.2.2008) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 2 para. 11](https://www.legislation.gov.uk/nia/2008/1/schedule/2/paragraph/11), [Sch. 6 Pt. 4](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/4)
[^key-c7ea5589da8986552621bbbc04915b62]: [S. 129A](https://www.legislation.gov.uk/ukpga/1992/7/section/129A) inserted (10.3.2008 for specified purposes, 7.4.2008 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 30(2)](https://www.legislation.gov.uk/nia/2007/2/section/30/2), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1); [S.R. 2008/93](https://www.legislation.gov.uk/nisr/2008/93), [art. 2(a)](https://www.legislation.gov.uk/nisr/2008/93/article/2/a)[(b)](https://www.legislation.gov.uk/nisr/2008/93/article/2/b)
[^key-0665359b8ddc27e23dbf0de6452e2d76]: [S. 129(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/129/4) repealed (7.4.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 30(1)](https://www.legislation.gov.uk/nia/2007/2/section/30/1), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/93](https://www.legislation.gov.uk/nisr/2008/93), [art. 2(b)](https://www.legislation.gov.uk/nisr/2008/93/article/2/b)
[^key-49f621b87ee07ff78d72ea24502005ce]: Words in [s. 5(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/5/1) repealed (21.9.2008) by [National Insurance Contributions Act 2008 (c. 16)](https://www.legislation.gov.uk/ukpga/2008/16), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/2008/16/section/2/1/a), [6(1)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/1), [Sch. 2](https://www.legislation.gov.uk/ukpga/2008/16/schedule/2)
[^key-785ac5743f1c81f6ef63b1fe6d17f22a]: S. 5(3) repealed (with effect in relation to regulations specifying the upper earnings limit for 2009-10 or any subsequent tax year) by [National Insurance Contributions Act 2008 (c. 16)](https://www.legislation.gov.uk/ukpga/2008/16), [ss. 2(1)(b)](https://www.legislation.gov.uk/ukpga/2008/16/section/2/1/b), [6(1)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/1), [Sch. 2](https://www.legislation.gov.uk/ukpga/2008/16/schedule/2) (with [s. 6(3)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/3))
[^key-69ca264458f950b237d56239fc3ce837]: S. 172(11ZB) inserted (with effect in relation to regulations specifying the upper earnings limit for 2009-10 or any subsequent tax year) by [National Insurance Contributions Act 2008 (c. 16)](https://www.legislation.gov.uk/ukpga/2008/16), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2008/16/section/2/2), [6(1)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/1) (with [s. 6(3)](https://www.legislation.gov.uk/ukpga/2008/16/section/6/3))
[^key-dd5c5dddbb64fc1356b707f0277f61f2]: Words in [s. 37(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/2) repealed (7.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 46](https://www.legislation.gov.uk/nia/2007/2/section/46), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/339](https://www.legislation.gov.uk/nisr/2008/339), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2008/339/article/2/3/a) (with [art. 3(3)](https://www.legislation.gov.uk/nisr/2008/339/article/3/3))
[^key-57ee513c96a33f5fb04c3ad9e98a121c]: Words in s. 39A(3) repealed (7.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [ss. 47](https://www.legislation.gov.uk/nia/2007/2/section/47), [60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/339](https://www.legislation.gov.uk/nisr/2008/339), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2008/339/article/2/3/a) (with [art. 3(3)](https://www.legislation.gov.uk/nisr/2008/339/article/3/3))
[^key-004e2bfcc1778aecd01760069eb9900b]: Words in [s. 22(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/5) inserted (1.7.2008 for specified purposes, 27.10.2008 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(3)(b)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/3/b); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/c), [Sch. Pt. 1](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/1)
[^key-2b32449efcfa1cc0a4cf986f9268bfb5]: [S. 22(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/8) added (1.7.2008 for specified purposes, 27.10.2008 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(4)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/4); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/c), [Sch. Pt. 1](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/1)
[^key-ce78f0ab93cea94a8b164980e5447643]: [S. 6A(3)(e)](https://www.legislation.gov.uk/ukpga/1992/7/section/6A/3/e) and preceding word added (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(2)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/2); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-72749c91d081e52b821f6e7369553290]: Word in [s. 6A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/6A/3/c) repealed (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-b2565caaca8e2ee375eaa3dcdc1c7b5d]: Words in [s. 22(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2/a) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(3)(a)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/3/a); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-541d0d0727b3fddda3c183ad1eedc17d]: Words in [s. 44A(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/2/d) inserted (27.10.2008) by [The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286)](https://www.legislation.gov.uk/nisr/2008/286), [regs. 1(b)](https://www.legislation.gov.uk/nisr/2008/286/regulation/1/b), [2(2)(a)(i)](https://www.legislation.gov.uk/nisr/2008/286/regulation/2/2/a/i)
[^key-2367f91d7de36a2f5fb693286a55739a]: Words in [s. 44A(2)(d)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/2/d/i) added (27.10.2008) by [The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286)](https://www.legislation.gov.uk/nisr/2008/286), [regs. 1(b)](https://www.legislation.gov.uk/nisr/2008/286/regulation/1/b), [2(2)(a)(ii)](https://www.legislation.gov.uk/nisr/2008/286/regulation/2/2/a/ii)
[^key-4ac2a1506239263572bf26c1dba4e651]: [S. 44A(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/7) added (27.10.2008) by [The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286)](https://www.legislation.gov.uk/nisr/2008/286), [regs. 1(b)](https://www.legislation.gov.uk/nisr/2008/286/regulation/1/b), [2(2)(b)](https://www.legislation.gov.uk/nisr/2008/286/regulation/2/2/b)
[^key-63b100b1cafb1a2c3434509dfd60c26b]: Word in [s. 61A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/61A/3/c) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(6)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/6); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-5b1ff1d3df0a8162ae473443babbaa82]: Word in [s. 123(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/f) repealed (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-5f624baa33eacb1c139a2daf873f76de]: [S. 123(1)(h)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1/h) and preceding word added (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(9)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/9); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-15ae295bbe8592881e161f3b4d2e89ae]: [S. 123(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/7) added (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(10)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/10); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-c04cb461d22f8c9af78e0b831134b545]: [S. 146(1)(ba)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/1/ba) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(11)(a)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/11/a); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-5667af4362d9231d08e5f485419f8c79]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(11)(b)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/11/b); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-399b158dc448cf935d9d7ed7869a4215]: [Sch. 3 para. 5(6A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/6A)[(6B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/6B) inserted (27.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 3 para. 3(13)](https://www.legislation.gov.uk/nia/2007/2/schedule/3/paragraph/3/13); [S.R. 2008/276](https://www.legislation.gov.uk/nisr/2008/276), [art. 2(2)(d)](https://www.legislation.gov.uk/nisr/2008/276/article/2/2/d), [Sch. Pt. 2](https://www.legislation.gov.uk/nisr/2008/276/schedule/part/2)
[^key-68a15306345ba80dceb217a68fe15823]: [Sch. 11 para. 2(dd)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/11/paragraph/2/dd) inserted (27.10.2008) by [The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286)](https://www.legislation.gov.uk/nisr/2008/286), [regs. 1(b)](https://www.legislation.gov.uk/nisr/2008/286/regulation/1/b), [2(3)](https://www.legislation.gov.uk/nisr/2008/286/regulation/2/3)
[^key-aeb98e963a89ba23269374d99ba601e4]: Word in [s. 22(2B)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2B) substituted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(2)](https://www.legislation.gov.uk/nia/2008/13/section/102/2), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-314a415885cf744b2ff069322e89137b]: [S. 22(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/9) added (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 7 para. 2](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-f0d658ba53b6bdab1627cbb34da10789]: Words in [s. 23(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/3/a) substituted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 7 para. 3(2)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/3/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-3d80b9ab29e2869f1652699f21d65ccb]: [S. 23(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/23/3A) inserted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 7 para. 3(3)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/3/3) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-851f7c20e111620f5de8a710af83e7a5]: Word in [s. 44(7)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/7/c) substituted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(3)](https://www.legislation.gov.uk/nia/2008/13/section/102/3), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-60efead8cb14d312f56c243c4cf9896d]: Words in [s. 44A(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/1/a) substituted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 7 para. 4(2)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/4/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-24bf7ca3fd04c8367269b75e23a1255e]: [S. 44A(5A)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/5A) inserted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 7 para. 4(3)](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/4/3) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-970fe1c21235cbd0df98a75db2a24913]: Words in [s. 44B(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/44B/2/a) substituted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 7 para. 5](https://www.legislation.gov.uk/nia/2008/13/schedule/7/paragraph/5) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-6a143ad315fb36ce781371ac6aa8b259]: [S. 44B(7)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/44B/7/a) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-a09b0da7fe491481c50e113c4bb73334]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(4)(a)](https://www.legislation.gov.uk/nia/2008/13/section/102/4/a), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-1c946328acfacc2f645ebf0ae71b81ed]: [S. 121(6A)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/6A) inserted (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(4)(b)](https://www.legislation.gov.uk/nia/2008/13/section/102/4/b), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-9bf392737924ba37fa4c2368eb104c38]: [S. 121(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/7) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(4)(c)](https://www.legislation.gov.uk/nia/2008/13/section/102/4/c), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-62ad3c8446c715797f5ae8e6ad4df6ad]: [S. 121(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/8) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [ss. 102(4)(c)](https://www.legislation.gov.uk/nia/2008/13/section/102/4/c), [118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-e402754a2e9df3bbb40505ad36984d3d]: Word in [s. 172(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/c) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-796b0ba834edddee49cff1364aa1cd4d]: Words in [Sch. 4A para. 2(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/2/4A) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-1ed547c2600833a1b5e3d56fd6455f40]: [Sch. 4A para. 2(6)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/2/6/d) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-833faa3be653b2e2c60d2ac030e7ca92]: Words in [Sch. 4A para. 5(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/5/4A) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-9905820fb18e083c66e6e6f1ebadd84e]: Words in [Sch. 4A para. 7(4A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/7/4A) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-25b4a49327299980de5a62c862285a4d]: [Sch. 4A para. 8(4)(d)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4A/paragraph/8/4/d) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-e788806413f353a106022e1372f80a52]: Words in [Sch. 4B para. 5(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/5/a) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-c25e5d98ff1b5075081504afa9b11e00]: Words in [Sch. 4B para. 9(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9/2/a) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-32737131249aa41c1f36eb6d931dd235]: Words in [Sch. 4B para. 10(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/10/1/a) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-ad32789af9cf010473918470ece63f27]: Words in [Sch. 4B para. 12](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/12) repealed (15.12.2008) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(2)](https://www.legislation.gov.uk/nia/2008/13/section/118/2), [Sch. 10 Pt. 6](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73))
[^key-7b289e8db7a86ef1a9d4eb668286ed6d]: [Pt. 8A](https://www.legislation.gov.uk/ukpga/1992/7/part/8A) inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by [Health and Social Care Act 2008 (c. 14)](https://www.legislation.gov.uk/ukpga/2008/14), [ss. 134](https://www.legislation.gov.uk/ukpga/2008/14/section/134), [170](https://www.legislation.gov.uk/ukpga/2008/14/section/170); [S.I. 2008/3137](https://www.legislation.gov.uk/uksi/2008/3137), [art. 2](https://www.legislation.gov.uk/uksi/2008/3137/article/2)
[^key-fc49a6ae22cfb6b8837c054ce7bd1637]: [Sch. 1 para. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7) modified (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 in so far as not already in force) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 97(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/97/2), [Sch. 24 para. 31](https://www.legislation.gov.uk/ukpga/2007/11/schedule/24/paragraph/31); [S.I. 2008/568](https://www.legislation.gov.uk/uksi/2008/568), [art. 2(a)(b)](https://www.legislation.gov.uk/uksi/2008/568/article/2/a/b)[(c)](https://www.legislation.gov.uk/uksi/2008/568/article/2/c)[(d)](https://www.legislation.gov.uk/uksi/2008/568/article/2/d)[(e)(f)](https://www.legislation.gov.uk/uksi/2008/568/article/2/e/f) (with [art. 3](https://www.legislation.gov.uk/uksi/2008/568/article/3))
[^key-fa42711f78cc6fb8fc1087ebeaa898f5]: Words in [Sch. 1 para. 3B(8)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/8) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 174(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/174/2)
[^key-7177e91335a420b5ad9779da66795588]: Words in [Sch. 1 para. 3B(9)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/9) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 174(3)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/174/3/a)
[^key-afa1967333f254ac060109b83f5328ef]: Words in [Sch. 1 para. 3B(9)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/9/b) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 174(3)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/174/3/b)
[^key-2d954e5feb993ac309d10b3fc19f640c]: [Sch. 1 para. 3B(14)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/3B/14) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 174(4)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/174/4)
[^key-9a15811219753d9b75b138cfce53c927]: [Sch. 5 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5) applied (with modifications) (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [ss. 12(10)](https://www.legislation.gov.uk/nia/2008/1/section/12/10), [21(1)](https://www.legislation.gov.uk/nia/2008/1/section/21/1); [S.R. 2009/75](https://www.legislation.gov.uk/nisr/2009/75), [art. 2(a)](https://www.legislation.gov.uk/nisr/2009/75/article/2/a)[(b)](https://www.legislation.gov.uk/nisr/2009/75/article/2/b)
[^key-cdcb3aa4f3bbfe90bd7b4327f304bb44]: [S. 13A](https://www.legislation.gov.uk/ukpga/1992/7/section/13A) inserted (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [ss. 136(2)](https://www.legislation.gov.uk/ukpga/2008/30/section/136/2), [149(4)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/4)
[^key-af9d06a37ba8a3a2ce942bf650f82588]: Words in [s. 1(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2/d) inserted (6.4.2009) by [Pensions Act 2008 (c. 30)](https://www.legislation.gov.uk/ukpga/2008/30), [ss. 136(3)](https://www.legislation.gov.uk/ukpga/2008/30/section/136/3), [149(4)](https://www.legislation.gov.uk/ukpga/2008/30/section/149/4)
[^key-e690c463295f19c1fd5fc83672fb88cf]: [Sch. 2 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1) modified (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 6 para. 2(6)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/2/6)
[^key-9039dfdfdb7c961d18ec805d342fdf3e]: [Pt. 1](https://www.legislation.gov.uk/ukpga/1992/7/part/1) modified (5.10.2009) by The Steps to [Work (Miscellaneous Provisions) Order (Northern Ireland) 2009 (S.R. 2009/297)](https://www.legislation.gov.uk/nisr/2009/297), [arts. 1(1)](https://www.legislation.gov.uk/nisr/2009/297/article/1/1), [2(1)(a)](https://www.legislation.gov.uk/nisr/2009/297/article/2/1/a)
[^key-6aef18c98f5e6c3bf3ed7b477e8d6e8b]: Words in [Sch. 2 para. 1(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/1/c) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588)](https://www.legislation.gov.uk/uksi/2010/588), [arts. 1](https://www.legislation.gov.uk/uksi/2010/588/article/1/1), [3(2)](https://www.legislation.gov.uk/uksi/2010/588/article/3/2)
[^key-097f79c8f2960e910eef0b6d6bc98841]: [Sch. 2 para. 3(5)(c)-(e)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/5/c) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588)](https://www.legislation.gov.uk/uksi/2010/588), [arts. 1](https://www.legislation.gov.uk/uksi/2010/588/article/1), [3(3)(a)](https://www.legislation.gov.uk/uksi/2010/588/article/3/3/a)
[^key-aaabdb69cef0bcaf31d77c8ab27a18b2]: Words in [Sch. 2 para. 3(5)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/5) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588)](https://www.legislation.gov.uk/uksi/2010/588), [arts. 1](https://www.legislation.gov.uk/uksi/2010/588/article/1), [3(3)(b)](https://www.legislation.gov.uk/uksi/2010/588/article/3/3/b)
[^key-d91920e25bc69fc99eadd14ea4c1b8c0]: Act modified (6.4.2010) by [The Social Security (Widow's Benefit Retirement Pensions and Other Benefits) (Transitional) Regulations (Northern Ireland) 1979 (S.R. 1979/244)](https://www.legislation.gov.uk/nisr/1979/244), [regs. 3-19](https://www.legislation.gov.uk/nisr/1979/244/regulation/3) (as amended by [S.R. 2010/20](https://www.legislation.gov.uk/nisr/2010/20), [art. 2](https://www.legislation.gov.uk/nisr/2010/20/article/2))
[^M_F_92f3b2fd-0085-4fd3-eb77-565305c0aa5f]: Words in Sch. 5 para. 2(7) inserted (with effect in accordance with [s. 5(3)-(5)](https://www.legislation.gov.uk/nia/2008/1/section/5/3) of the amending Act) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 19](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/19)
[^M_F_fcbb028c-b224-4dfa-e416-fade33f1e7a9]: Words in Sch. 5 para. 5A(3)(a) omitted (with effect in accordance with [s. 5(3)-(5)](https://www.legislation.gov.uk/nia/2008/1/section/5/3) of the amending Act) by virtue of [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 20](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/20)
[^M_F_b59bfba1-dea5-4cf4-a2d4-d0b8dc73babe]: Words in Sch. 5 para. 6(4)(b) omitted (with effect in accordance with [s. 5(3)-(5)](https://www.legislation.gov.uk/nia/2008/1/section/5/3) of the amending Act) by virtue of [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 20](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/20)
[^M_F_4efbf7a9-e299-4af0-c7ac-13f885eb5743]: Words in Sch. 5 para. 6A(2)(b) omitted (with effect in accordance with [s. 5(3)-(5)](https://www.legislation.gov.uk/nia/2008/1/section/5/3) of the amending Act) by virtue of [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [Sch. 1 para. 20](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/20)
[^key-3c1ec034bd6f30b7d8d7339e25457373]: [Sch. 5 para. 8(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/8/3) repealed (6.4.2010) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 2(5)](https://www.legislation.gov.uk/nia/2008/1/section/2/5), [Sch. 1 para. 8](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/8), [Sch. 6 Pt. 1](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/1)
[^key-c46abf556da8472278acd391a3b8afe6]: Words in Sch. 5 para. 2(2) repealed (with effect in relation to incremental periods beginning on or after 6.4.2005) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(2)(a)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/2/a), [Sch. 5 Pt. II](https://www.legislation.gov.uk/uksi/1995/3213/schedule/5/part/II) (with [Sch. 2 para. 6(5)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/5) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-6a07c1963e6039294c50c888e89687d7]: Words in Sch. 5 para. 2 substituted (with effect in relation to incremental periods beginning on or after 6.4.2005) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(2)(b)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/2/b) (with [Sch. 2 para. 6(5)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/5) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-450faa4b6ec97cf1dc2cc574fb81d0b6]: Words in Sch. 5 para. 3 substituted (with effect in relation to incremental periods beginning on or after 6.4.2005) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(2)(b)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/2/b) (with [Sch. 2 para. 6(5)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/5) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-0bcd9e12b1a125713a67b219cd998e37]: Words in Sch. 5 para. 2(3) substituted (with effect in relation to incremental periods beginning on or after 6.4.2005) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(3)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/3) (with [Sch. 2 para. 6(5)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/5) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-b762a033e020860a227cf10ad76c19ec]: [Sch. 5 para. 8(1)(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/8/1/2) repealed (with effect in accordance with Sch. 2 para. 6(5) of the amending S.I.) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(4)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/4), [Sch. 5 Pt. 2](https://www.legislation.gov.uk/uksi/1995/3213/schedule/5/part/2) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3)))
[^key-f5c502a6409fa32e810f3b05cf6d9e7a]: Words in s. 54(1)(a) repealed (6.4.2005) by [The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213)](https://www.legislation.gov.uk/uksi/1995/3213), [Sch. 2 para. 6(1)(5)](https://www.legislation.gov.uk/uksi/1995/3213/schedule/2/paragraph/6/1/5), [Sch. 5 Pt. II](https://www.legislation.gov.uk/uksi/1995/3213/schedule/5/part/II) (as amended by [S.I. 2005/255](https://www.legislation.gov.uk/uksi/2005/255), [art. 273(3)](https://www.legislation.gov.uk/uksi/2005/255/article/273/3))
[^key-c5edc179554c351f5e8788c189285e08]: Words in [s. 23A(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/23A/4/b) inserted (6.4.2010) by [The National Insurance Contribution Credits (Transfer of Functions) (Northern Ireland) Order 2010 (S.I. 2010/242)](https://www.legislation.gov.uk/uksi/2010/242), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/242/article/1/1), [5](https://www.legislation.gov.uk/uksi/2010/242/article/5)
[^key-d23fa86c8760e8b09ce0405c9895ccab]: S. 30B(3)(b) repealed (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(4)](https://www.legislation.gov.uk/nia/2008/1/section/4/4), [Sch. 1 para. 12](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/12), [Sch. 6 Pt. 2](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/2) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-2169166648fdd8cb36a89cfd8bfce353]: [S. 54(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/54/3) repealed (6.4.2010) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 2(5)](https://www.legislation.gov.uk/nia/2008/1/section/2/5), [Sch. 1 para. 6](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/6), [Sch. 6 Pt. 1](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/1)
[^key-603d8170006e17ef649e58a4587902dc]: [S. 55(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/55/3/a) substituted (6.4.2010) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 2(5)](https://www.legislation.gov.uk/nia/2008/1/section/2/5), [Sch. 1 para. 7](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/7)
[^key-6d5d69850a3a2465e193c0e84d582ec7]: [S. 78(4)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/4/d) repealed (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(4)](https://www.legislation.gov.uk/nia/2008/1/section/4/4), [Sch. 1 para. 13](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/13), [Sch. 6 Pt. 2](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/2) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-467e0167d375884e4751156eee03d3ed]: [S. 83](https://www.legislation.gov.uk/ukpga/1992/7/section/83) repealed (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(1)(a)](https://www.legislation.gov.uk/nia/2008/1/section/4/1/a), [Sch. 6 Pt. 2](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/2) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-2035fee3a9e7902877bbe9bd7edd8db7]: [S. 84](https://www.legislation.gov.uk/ukpga/1992/7/section/84) repealed (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(1)(b)](https://www.legislation.gov.uk/nia/2008/1/section/4/1/b), [Sch. 6 Pt. 2](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/2) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-7ec90f6c7b069b70221122e1e0628d48]: [S. 85](https://www.legislation.gov.uk/ukpga/1992/7/section/85) repealed (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(1)(c)](https://www.legislation.gov.uk/nia/2008/1/section/4/1/c), [Sch. 6 Pt. 2](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/2) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-04598eef6cfb82ea693690053fa27bf8]: Words in [s. 88](https://www.legislation.gov.uk/ukpga/1992/7/section/88) substituted (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(4)](https://www.legislation.gov.uk/nia/2008/1/section/4/4), [Sch. 1 para. 14](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/14) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-70ae43f8e4712cc01bb180128a9d3d16]: Words in [s. 89(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/1) substituted (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(4)](https://www.legislation.gov.uk/nia/2008/1/section/4/4), [Sch. 1 para. 15](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/15) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-1e8f41a43ddff9aa80b1bca7126337e1]: Words in [s. 89(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/89/1A) substituted (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(4)](https://www.legislation.gov.uk/nia/2008/1/section/4/4), [Sch. 1 para. 15](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/15) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-683a01e3181ac1b7e2ddba0d0d6db59a]: Words in [s. 114(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/114/4) repealed (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(4)](https://www.legislation.gov.uk/nia/2008/1/section/4/4), [Sch. 1 para. 16](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/16), [Sch. 6 Pt. 2](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/2) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-3ca65f8ab9a27d1c79ad2aeb9802de9f]: Words in s. 145(3)(b) repealed (6.4.2010 with savings until 6.4.2020) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 4(4)](https://www.legislation.gov.uk/nia/2008/1/section/4/4), [Sch. 1 para. 17](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/17), [Sch. 6 Pt. 2](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/2) (with [s. 4(5)-(8)](https://www.legislation.gov.uk/nia/2008/1/section/4/5))
[^key-4ab1d55798f731e1e1e4e6ebad3a4e5f]: Words in [s. 44A(2)(d)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/44A/2/d/i) substituted (28.6.2010) by [The Social Security (Miscellaneous Amendments No. 4) Regulations (Northern Ireland) 2010 (S.R. 2010/200)](https://www.legislation.gov.uk/nisr/2010/200), [regs. 1](https://www.legislation.gov.uk/nisr/2010/200/regulation/1), [2](https://www.legislation.gov.uk/nisr/2010/200/regulation/2)
[^key-017792d9fe41ce9031a5c6cfbc83f8f7]: Words in s. 20(1)(d) repealed (with effect from 14.8.2010) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 36(1)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [ss. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2), [34(2)(a)](https://www.legislation.gov.uk/nia/2010/13/section/34/2/a))
[^key-737a90d9e7c27270d2d98a082cd65512]: Words in s. 63(c) repealed (with effect from 14.8.2010 and with savings until 6.4.2020) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 36(1)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [ss. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2), [34(2)(a)](https://www.legislation.gov.uk/nia/2010/13/section/34/2/a))
[^key-cab73f28912a210b9fb538aa33d187b9]: S. 82 repealed (with effect from 14.8.2010) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 14(1)(a)](https://www.legislation.gov.uk/nia/2010/13/section/14/1/a), [36(1)(d)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/d/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [ss. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2), [34(2)(a)](https://www.legislation.gov.uk/nia/2010/13/section/34/2/a))
[^key-5436ca32ca3943fce9f1fff39c95851d]: S. 90 repealed (with effect from 14.8.2010 and with savings until 6.4.2020) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 14(1)(b)](https://www.legislation.gov.uk/nia/2010/13/section/14/1/b), [36(1)(d)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/d/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [ss. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2), [34(2)(a)](https://www.legislation.gov.uk/nia/2010/13/section/34/2/a))
[^key-2428b38d856196cb86d6ba17773ad1b2]: Word in s. 114(4) repealed (with effect from 14.8.2010) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 36(1)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [ss. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2), [34(2)(a)](https://www.legislation.gov.uk/nia/2010/13/section/34/2/a))
[^key-3a7e6a09a29428f9706b7fe9e1404cb7]: [S. 123(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1A)[(1B)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1B) inserted (13.8.2010) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 3(1)](https://www.legislation.gov.uk/nia/2010/13/section/3/1), [36(1)(b)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/b)
[^key-17d65116bf3590f026725b25fc70aef4]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) substituted (13.8.2010) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 30(3)](https://www.legislation.gov.uk/nia/2010/13/section/30/3), [36(1)(m)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/m)
[^key-fe9d02eee91628f1dd1969915641b13f]: Act applied in part (with modifications) (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [16](https://www.legislation.gov.uk/nisr/2010/312/regulation/16), [Sch. 2](https://www.legislation.gov.uk/nisr/2010/312/schedule/2) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3))
[^key-4e3082e3bc882c5f8ff04c8bde9cff0b]: [S. 30A](https://www.legislation.gov.uk/ukpga/1992/7/section/30A) excluded (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [22(a)](https://www.legislation.gov.uk/nisr/2010/312/regulation/22/a) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3))
[^key-10feb5dd00e209897e98cf0060ab81b9]: [S. 40](https://www.legislation.gov.uk/ukpga/1992/7/section/40) excluded (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [22(a)](https://www.legislation.gov.uk/nisr/2010/312/regulation/22/a) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3))
[^key-858aeda7079575ddbc422ece50c468a7]: [S. 41](https://www.legislation.gov.uk/ukpga/1992/7/section/41) excluded (1.10.2010) by [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [22(a)](https://www.legislation.gov.uk/nisr/2010/312/regulation/22/a) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3))
[^key-9313c02ca50ba66d3a7c4febc6959f60]: S. 68 repealed with savings (3.11.2000 for specified purposes, 6.4.2001 otherwise) by [The Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2](https://www.legislation.gov.uk/nisr/2000/332/article/2) (with [art. 4](https://www.legislation.gov.uk/nisr/2000/332/article/4)) (see also [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [22(b)](https://www.legislation.gov.uk/nisr/2010/312/regulation/22/b) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3)))
[^key-2bb366aa8a3cb55c6dfab35874f90781]: [S. 136A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/136A/2) substituted (16.12.2010) by [Savings Accounts and Health in Pregnancy Grant Act 2010 (c. 36)](https://www.legislation.gov.uk/ukpga/2010/36), [ss. 3(2)](https://www.legislation.gov.uk/ukpga/2010/36/section/3/2), [4(3)](https://www.legislation.gov.uk/ukpga/2010/36/section/4/3)
[^key-1ca829fe2a3caeb3c53203499094db8e]: Figure in [s. 8(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/8/2/a) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 1(1)(a)](https://www.legislation.gov.uk/ukpga/2011/3/section/1/1/a), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-73a3dd2ad503bfeb01f615aab925afee]: Word in [s. 8(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/8/2/b) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 1(1)(b)](https://www.legislation.gov.uk/ukpga/2011/3/section/1/1/b), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-3714d060a7205463bd80c6a62b1037b0]: Figure in [s. 9(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/2) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 1(2)](https://www.legislation.gov.uk/ukpga/2011/3/section/1/2), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-6769efb973fd4673b653f3f069eb135f]: Figure in [s. 15(3ZA)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3ZA/a) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/2011/3/section/2/1/a), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-9ef6d16e398634b0325038b24cd76ba8]: Figure in [s. 15(3ZA)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3ZA/b) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 2(1)(b)](https://www.legislation.gov.uk/ukpga/2011/3/section/2/1/b), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-960ae8c46bf51e41678e8eb351a4c8e4]: S. 73(1)(ab)(b) substituted for s. 73(1)(b) (23.9.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 13(2)](https://www.legislation.gov.uk/nia/2010/13/section/13/2), [36(2)](https://www.legislation.gov.uk/nia/2010/13/section/36/2); [S.R. 2010/327](https://www.legislation.gov.uk/nisr/2010/327), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/a)[(b)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/b)[(c)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/c)
[^key-9c2729ba3fe887dc68939e2bf3a23379]: Word in s. 73(1A)(a) inserted (23.9.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 13(3)](https://www.legislation.gov.uk/nia/2010/13/section/13/3), [36(2)](https://www.legislation.gov.uk/nia/2010/13/section/36/2); [S.R. 2010/327](https://www.legislation.gov.uk/nisr/2010/327), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/a)[(b)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/b)[(c)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/c)
[^key-673768777b04acc499b4d4f2ebf8fcb4]: S. 73(1AB) inserted (23.9.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 13(4)](https://www.legislation.gov.uk/nia/2010/13/section/13/4), [36(2)](https://www.legislation.gov.uk/nia/2010/13/section/36/2); [S.R. 2010/327](https://www.legislation.gov.uk/nisr/2010/327), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/a)[(b)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/b)[(c)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/c)
[^key-a2f2b6deda6fe1f34e09f315abae3622]: Word in s. 73(11)(a) inserted (23.9.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [ss. 13(5)](https://www.legislation.gov.uk/nia/2010/13/section/13/5), [36(2)](https://www.legislation.gov.uk/nia/2010/13/section/36/2); [S.R. 2010/327](https://www.legislation.gov.uk/nisr/2010/327), [art. 2(1)(a)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/a)[(b)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/b)[(c)](https://www.legislation.gov.uk/nisr/2010/327/article/2/1/c)
[^key-90768b45bbcb9d530641c19b771eb866]: Figure in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) substituted (with effect, in relation to relevant steps taken on or after 6.4.2011, in accordance with Sch. 2 paras. 52-59 of the amending Act) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 2 para. 50(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/2/paragraph/50/b)
[^key-baa9f441171e11dc4f42816e1cba51c6]: S. 70(4A) inserted (31.10.2011) by [The Social Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/356)](https://www.legislation.gov.uk/nisr/2011/356), [regs. 1](https://www.legislation.gov.uk/nisr/2011/356/regulation/1), [2(3)](https://www.legislation.gov.uk/nisr/2011/356/regulation/2/3)
[^key-4380806b81c661823d2cf98964e81efc]: S. 65(7) added (31.10.2011) by [The Social Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/356)](https://www.legislation.gov.uk/nisr/2011/356), [regs. 1](https://www.legislation.gov.uk/nisr/2011/356/regulation/1), [2(2)](https://www.legislation.gov.uk/nisr/2011/356/regulation/2/2)
[^key-ec296f06083372ae945ca71d8a3f37a8]: S. 72(7B) inserted (31.10.2011) by [The Social Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/356)](https://www.legislation.gov.uk/nisr/2011/356), [regs. 1](https://www.legislation.gov.uk/nisr/2011/356/regulation/1), [2(4)](https://www.legislation.gov.uk/nisr/2011/356/regulation/2/4)
[^key-f57dddaa7a78caf55533c2ed15b76382]: Words in s. 121(1) inserted (31.10.2011) by [The Social Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) (Miscellaneous Amendments) Regulations (Northern Ireland) 2011 (S.R. 2011/356)](https://www.legislation.gov.uk/nisr/2011/356), [regs. 1](https://www.legislation.gov.uk/nisr/2011/356/regulation/1), [2(5)](https://www.legislation.gov.uk/nisr/2011/356/regulation/2/5)
[^key-caabf6da91a6246e2f6c8423f0454207]: Word in [s. 21(5A)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/21/5A/c) inserted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 2](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(ii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/ii)
[^key-85648e906536c8086d5e5bb04e08f36f]: Figure in [s. 39(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/39/1) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 3](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/3) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(ii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/ii)
[^key-2aae792b11d8c16dd19873d40041a491]: Figure in [s. 39C(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/1) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 4(2)(c)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/4/2/c) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(iv)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/iv)
[^key-1244d3263a96807c5e5c42812e9b9a9c]: [S. 45AA](https://www.legislation.gov.uk/ukpga/1992/7/section/45AA) inserted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 5(1)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/5/1) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(v)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/v)
[^key-c079bb47ca70068c99a6622643dff6fe]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 6(2)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/6/2) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(vii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/vii)
[^M_F_f5b592e6-dc43-4b7f-bbbe-905aa57e9476]: Words in s. 46(2) repealed (13.4.1995) by [The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))](https://www.legislation.gov.uk/nisi/1994/1898), [art. 13(1)(2)](https://www.legislation.gov.uk/nisi/1994/1898/article/13/1/2), [Sch. 1 para. 12(b)](https://www.legislation.gov.uk/nisi/1994/1898/schedule/1/paragraph/12/b), [Sch. 2](https://www.legislation.gov.uk/nisi/1994/1898/schedule/2); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(d)](https://www.legislation.gov.uk/nisr/1994/450/article/2/d), [Sch. Pt. IV](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/IV)
[^key-ea1a4133930090df943f105dd30a0092]: Figure in [s. 48B(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/2) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 8(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/8/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(ix)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/ix)
[^key-aef8a2f69ef8913106904ce44a987488]: Figure in s. 48BB(5) substituted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 9(2)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/9/2/a) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xi)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xi)
[^key-ba149015468e88f1284c213c919db8c2]: Words in [s. 48BB(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/5) inserted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 9(2)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/9/2/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xi)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xi)
[^key-d66f37b14b9dbdd63c24db54763ac42d]: Figure in [s. 48BB(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/5) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 9(2)(d)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/9/2/d) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xi)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xi)
[^M_F_983c98c0-e63a-4a93-efa7-6df30da1c1be]: Figure in s. 48BB(6) substituted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 9(3)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/9/3/a) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xi)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xi)
[^M_F_1df62908-4a4e-4457-96ed-35859bb3f88b]: Words in s. 48BB(6) inserted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 9(3)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/9/3/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xi)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xi)
[^key-5d93b5a3f9dca4758a75012b730054d5]: [Sch. 4B para. 2(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/2) formed from [Sch. 4B para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/2) (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(2)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/2/a) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-cd6dfcc03a68dc7b79b03b75edd09034]: [Sch. 4B para. 2(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/2/b) and preceding word inserted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(2)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/2/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-2e1fca437712ba770ea1a8b4a63ff076]: Words in [Sch. 4B para. 3(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/3/a) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(3)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/3/a) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-02845921f16d637d4c38094b67867cff]: Words in [Sch. 4B para. 3(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/3/b) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(3)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/3/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-2f74f985e9dba2cd102bf71e607e4da6]: Words in [Sch. 4B para. 5(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/5/a) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(4)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/4) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-6a0bff9d6d93efc39f80c24c44aead31]: [Sch. 4B para. 6(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/6) formed from [Sch. 4B para. 6](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/6) (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(5)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/5/a) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-744e990aac0d1c23de72336c2f42b39f]: [Sch. 4B para. 6(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/6/b) and preceding word inserted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(5)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/5/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-2a8509cebd6579e9b8782d27f6298443]: Words in [Sch. 4B para. 8(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/8/1) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(6)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-e848ebda41a508f9ffaecb7bfb348eaf]: Words in [Sch. 4B para. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/8) cross-heading substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(6)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/6) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-c83426c52a183af97006ae30b1c763bc]: Words in [Sch. 4B para. 9(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9/1) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(7)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/7/a) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-66b69e748a589ae4189b85cfbb937811]: Words in [Sch. 4B para. 9(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9/2/a) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(7)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/7/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-f2cb7159d6991d3b9b5374f96b5cc674]: Words in [Sch. 4B para. 9](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9) cross-heading substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(7)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/7) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-b55ecf2ded7a5f516026fdb71d3279e7]: Words in [Sch. 4B para. 10(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/10/1/a) substituted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(8)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/8) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-8c48d20a2171909ebdc1a06c4aa70ecd]: Words in [Sch. 4B para. 12](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/12) repealed (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(9)(a)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/9/a), [Sch. 10 Pt. II](https://www.legislation.gov.uk/nia/2008/13/schedule/10/part/II) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-622a7be65dd773a7dd940b83fe7b00a0]: Words in [Sch. 4B para. 12](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/12) inserted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(9)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/9/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^key-ab1abec14cb6988f97d67b71eb79c025]: Sum in [Sch. 4B para. 13(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/13/2) modified (for the tax year beginning 6.4.2012 and subsequent tax years) by [The Social Security Pensions (Flat Rate Accrual Amount) Order (Northern Ireland) 2012 (S.R. 2012/89)](https://www.legislation.gov.uk/nisr/2012/89), [arts. 1](https://www.legislation.gov.uk/nisr/2012/89/article/1), [2](https://www.legislation.gov.uk/nisr/2012/89/article/2)
[^key-a7dd5e31445d33fcc49389ad6cc82e68]: Sum in [Sch. 7 para. 4(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/4/a) substituted (11.4.2012) by [The Social Security (Industrial Injuries) (Dependency) (Permitted Earnings Limits) Order (Northern Ireland) 2012 (S.R. 2012/118)](https://www.legislation.gov.uk/nisr/2012/118), [arts. 1](https://www.legislation.gov.uk/nisr/2012/118/article/1), [2(a)](https://www.legislation.gov.uk/nisr/2012/118/article/2/a)
[^key-1eaf316550898f411de696856abc806d]: Sums in [Sch. 7 para. 4(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/4/b) substituted (11.4.2012) by [The Social Security (Industrial Injuries) (Dependency) (Permitted Earnings Limits) Order (Northern Ireland) 2012 (S.R. 2012/118)](https://www.legislation.gov.uk/nisr/2012/118), [arts. 1](https://www.legislation.gov.uk/nisr/2012/118/article/1), [2(b)](https://www.legislation.gov.uk/nisr/2012/118/article/2/b)
[^key-0483823aa6f973b12c5992a9378f0869]: [Sch. 5 para. 5A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5A) omitted (7.6.2012 for specified purposes) by virtue of [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [ss. 3(5)](https://www.legislation.gov.uk/nia/2012/3/section/3/5), [34(3)](https://www.legislation.gov.uk/nia/2012/3/section/34/3) (with [s. 3(7)](https://www.legislation.gov.uk/nia/2012/3/section/3/7)); [S.R. 2012/233](https://www.legislation.gov.uk/nisr/2012/233), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2012/233/article/2/2/c)
[^key-0b04519b95010a53778b5006df4aee26]: [Sch. 5 para. 6](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6) omitted (7.6.2012 for specified purposes) by virtue of [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [ss. 3(5)](https://www.legislation.gov.uk/nia/2012/3/section/3/5), [34(3)](https://www.legislation.gov.uk/nia/2012/3/section/34/3) (with [s. 3(7)](https://www.legislation.gov.uk/nia/2012/3/section/3/7)); [S.R. 2012/233](https://www.legislation.gov.uk/nisr/2012/233), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2012/233/article/2/2/c)
[^key-9594dcdebaa816cfa9238bc4b694989e]: [Sch. 5 para. 6A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6A) omitted (7.6.2012 for specified purposes) by virtue of [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [ss. 3(5)](https://www.legislation.gov.uk/nia/2012/3/section/3/5), [34(3)](https://www.legislation.gov.uk/nia/2012/3/section/34/3) (with [s. 3(7)](https://www.legislation.gov.uk/nia/2012/3/section/3/7)); [S.R. 2012/233](https://www.legislation.gov.uk/nisr/2012/233), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2012/233/article/2/2/c)
[^key-8748b9c6cec09db1e4020fdec13e70ea]: [Sch. 5 para. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7) omitted (7.6.2012 for specified purposes) by virtue of [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [ss. 3(5)](https://www.legislation.gov.uk/nia/2012/3/section/3/5), [34(3)](https://www.legislation.gov.uk/nia/2012/3/section/34/3) (with [s. 3(7)](https://www.legislation.gov.uk/nia/2012/3/section/3/7)); [S.R. 2012/233](https://www.legislation.gov.uk/nisr/2012/233), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2012/233/article/2/2/c)
[^key-6105ff52175c2c10057dff152f2182f8]: Sch. 2 para. 5(a) omitted (with effect for the tax year 2012-13 and subsequent tax years) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [s. 222(4)(d)(i)](https://www.legislation.gov.uk/ukpga/2012/14/section/222/4/d/i) (with [s. 222(5)](https://www.legislation.gov.uk/ukpga/2012/14/section/222/5))
[^key-98b8f415663603383044892c2bae99d6]: Words in [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/5/b) substituted (with effect for the tax year 2012-13 and subsequent tax years) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [s. 222(4)(d)(ii)](https://www.legislation.gov.uk/ukpga/2012/14/section/222/4/d/ii) (with s. 222(5))
[^key-3275588401c57f41ec14cdea1560eb01]: [Sch. 1 para. 7B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7B) modified (1.4.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 38 para. 55](https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/55); [S.I. 2013/279](https://www.legislation.gov.uk/uksi/2013/279), [art. 2](https://www.legislation.gov.uk/uksi/2013/279/article/2)
[^key-5326bcfc1dddae4480fa447dbedb8151]: [S. 144(2ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/144/2ZA) inserted (20.12.2013) by [The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) (Northern Ireland) Order 2013 (S.I. 2013/3233)](https://www.legislation.gov.uk/uksi/2013/3233), [arts. 1](https://www.legislation.gov.uk/uksi/2013/3233/article/1), [2(3)](https://www.legislation.gov.uk/uksi/2013/3233/article/2/3)
[^key-b36b5e6e1398858af33d69a6831c4707]: [S. 146(1)(zc)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/1/zc) inserted (20.12.2013) by [The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) (Northern Ireland) Order 2013 (S.I. 2013/3233)](https://www.legislation.gov.uk/uksi/2013/3233), [arts. 1](https://www.legislation.gov.uk/uksi/2013/3233/article/1), [2(4)(a)](https://www.legislation.gov.uk/uksi/2013/3233/article/2/4/a)
[^key-690d307a19365fd4e494178c3673830b]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) inserted (20.12.2013) by [The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) (Northern Ireland) Order 2013 (S.I. 2013/3233)](https://www.legislation.gov.uk/uksi/2013/3233), [arts. 1](https://www.legislation.gov.uk/uksi/2013/3233/article/1), [2(4)(b)](https://www.legislation.gov.uk/uksi/2013/3233/article/2/4/b)
[^key-ad88d75459c2a16ad20bbcf00cf87c22]: [S. 4AA](https://www.legislation.gov.uk/ukpga/1992/7/section/4AA) inserted (13.3.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 14(6)](https://www.legislation.gov.uk/ukpga/2014/7/section/14/6)
[^key-c0767af29e8ec2faaa2b976107e67871]: [S. 4B(3)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/4B/3/d) inserted (13.3.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 14(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/14/7)
[^key-f49cc1188f90698c5ca21fe58872fd4a]: [S. 10(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/11) inserted (13.3.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 14(8)](https://www.legislation.gov.uk/ukpga/2014/7/section/14/8)
[^key-9c0c7564c3aa59289f52bea38f1158a9]: [Sch. 2 para. 3(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/3) omitted (with effect for the tax year 2014-15 and for subsequent tax years) by virtue of [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 17(2)(a)](https://www.legislation.gov.uk/ukpga/2014/7/section/17/2/a) (with [s. 17(3)](https://www.legislation.gov.uk/ukpga/2014/7/section/17/3))
[^key-0eceb07e85301dc37d1cda7191af02ba]: [Sch. 2 para. 9 and cross-heading](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/crossheading/husband-and-wife-198990-and-previous-years-of-assessment) omitted (13.3.2014) by virtue of [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 17(2)(b)](https://www.legislation.gov.uk/ukpga/2014/7/section/17/2/b)
[^key-3eb951a206efe648952192bba46a49f0]: Words in [s. 21(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/21/1) inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(2)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/2)
[^M_F_aad8fb0b-9dcf-4120-9fc1-085e7e851c60]: Words in s. 35 inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(3)(b)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/3/b)
[^key-ece337a857b3af58d0ff4e3b8fc95ab3]: Words in s. 35(7) inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(3)(c)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/3/c)
[^M_F_ae522cac-761a-47d9-bd1c-e5fadc3572a6]: Words in s. 35 heading inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(3)(a)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/3/a)
[^key-5068c13aedd3fd44ecc3fe31e679131a]: Words in s. 35A heading inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(4)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/4)
[^key-ddb29d09ade2df5b8b8e19c955daa82b]: [S. 35B](https://www.legislation.gov.uk/ukpga/1992/7/section/35B) inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(5)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/5)
[^key-bb72a87de3954dae885231b43c381625]: [Sch. 1 para. 8(1)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/aa) inserted (6.4.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [ss. 7(2)](https://www.legislation.gov.uk/ukpga/2014/7/section/7/2), [8](https://www.legislation.gov.uk/ukpga/2014/7/section/8)
[^key-d2f8607220fbe133266ce19721473d7d]: Word in [s. 2(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/2/1/a) omitted (13.5.2014) by virtue of [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(2)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/2)[(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4)
[^key-d188d82f4c28a6f7e4a7b1671d4254f5]: Words in [s. 7(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/7/1/b) omitted (13.5.2014) by virtue of [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4), [Sch. 2 para. 8](https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/8)
[^key-38e9c73aa0a86961769a85164e5f8715]: Words in [s. 159(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/159/1) substituted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4), [Sch. 2 para. 9](https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/9)
[^key-50b731361aba083d5af0d765180c6512]: Words in [s. 167(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167/1/a) substituted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4), [Sch. 2 para. 10](https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/10)
[^key-e7441b476f61fbbf4e1908dc25614fd1]: Words in [s. 167ZJ(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/2/a) substituted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4), [Sch. 2 para. 11](https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/11)
[^key-455f46005bd45c101dec5525444b17af]: Words in [s. 167ZS(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZS/2/a) substituted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 15(4)](https://www.legislation.gov.uk/ukpga/2014/7/section/15/4), [Sch. 2 para. 12](https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/12)
[^key-c43ff51b6a8ad0520e0da2aa3ea08837]: [S. 18A](https://www.legislation.gov.uk/ukpga/1992/7/section/18A) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 13(5)](https://www.legislation.gov.uk/ukpga/2014/7/section/13/5)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/13/7)
[^key-542bd2c6543a89b796055dc647f23299]: Word in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 13(6)](https://www.legislation.gov.uk/ukpga/2014/7/section/13/6)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/13/7)
[^key-2ab62d9f91eba6e47ce39723747e67a4]: Word in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(10)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/10)[(11)(b)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/11/b)
[^key-856067825d4031f537453864aaba5421]: Word in [s. 172(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11) substituted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 18(2)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/2)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/7)
[^key-5ed1f376ff554591d43946efafc50d69]: Punctuation in [s. 172(11B)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11B) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 18(3)(a)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/3/a)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/7)
[^key-490de21ddc61b654676b002456e4b6cc]: Words in [s. 172(11B)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11B) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 18(3)(b)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/3/b)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/7)
[^key-fa17d4255fb468660a85dfda245f2ef4]: [S. 172(11B)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11B/b)[(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11B/c) inserted (13.5.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 18(3)(c)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/3/c)[(7)](https://www.legislation.gov.uk/ukpga/2014/7/section/18/7)
[^key-b5350aa7088c3f2ffe01179f05f05234]: [Sch. 1 para. 6(4C)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/6/4C) inserted (with effect in relation to payments in respect of Class 1 national insurance contributions and construction industry scheme payments made on or after 20.5.2014 which are made for the tax year 2014-15 or for a subsequent tax year) by [The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments) (Consequential Amendments) Order 2014 (S.I. 2014/1283)](https://www.legislation.gov.uk/uksi/2014/1283), [art. 1(1)](https://www.legislation.gov.uk/uksi/2014/1283/article/1/1)[(2)](https://www.legislation.gov.uk/uksi/2014/1283/article/1/2), [Sch. para. 3](https://www.legislation.gov.uk/uksi/2014/1283/schedule/paragraph/3)
[^key-7bb8390855f03cb2849dc27fead7c69d]: Word in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (13.10.2014) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 20](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/20); [S.I. 2014/2727](https://www.legislation.gov.uk/uksi/2014/2727), [art. 2](https://www.legislation.gov.uk/uksi/2014/2727/article/2)
[^key-1b2bd9d12120ef56338ed2c984f58783]: Word in [s. 1(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2/c) omitted (with effect for the tax year 2015-16 and subsequent tax years) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 11](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/11), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-86643ceb91024401c49fba1ef18a9479]: [S. 2(2ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/2/2ZA)[(2ZB)](https://www.legislation.gov.uk/ukpga/1992/7/section/2/2ZB) inserted (12.2.2015) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 6(5)](https://www.legislation.gov.uk/ukpga/2015/5/section/6/5)
[^key-5c6eec117d453950e922fb466e64ed79]: [S. 7(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/7/2A)[(2B)](https://www.legislation.gov.uk/ukpga/1992/7/section/7/2B) inserted (12.2.2015) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 6(6)](https://www.legislation.gov.uk/ukpga/2015/5/section/6/6)
[^key-6789d0a37691ebf9d0116f3df5137eee]: Words in [s. 12(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/1) inserted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(2)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/2), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-55db6f477ac4e7a351155cff85919f66]: Words in [s. 12(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/2) substituted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(3)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/3), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-b1aebaa7db2668171bd8f3f1fbabd778]: Words in [s. 12(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/3) substituted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(4)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/4), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-3df93b67d7568aa87184cabeede823f5]: [S. 12(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/5) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(5)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/5), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-99de52d5b579240a25fd99d3fad7630d]: Words in [s. 12(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/6) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(6)(a)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/6/a), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-d7497364ca648e8f92abc1a862a1abf6]: Words in [s. 12(6)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/6/a) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(6)(b)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/6/b), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-a2515f233c3834405501d53b69dae41b]: [S. 12(6)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/6/b) and preceding word omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(6)(c)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/6/c), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-589f1de0bb4e08e10515d4dce030182b]: [S. 12(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/7) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(7)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/7), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-e8dc71bd18ff45121e5241e530fb170c]: Words in [s. 12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/8) substituted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(8)(a)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/8/a), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-26c5c48c6ec99ec793fa81303b47129f]: Words in [s. 12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/12/8) substituted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 13(8)(b)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13/8/b), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-a7847462fc90a15405ed4e29d54f222a]: Ss. 11, 11A substituted for s. 11 (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 12](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/12), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-8a91566463bcf50a14d725b93e93e4a5]: Words in [s. 18(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1/b) substituted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 14](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/14), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-cd678f25fbd43e2c4b8bc59bd85cba26]: Word in [s. 35A(5)(c)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/5/c/i) inserted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 15(a)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/15/a), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-dc76afa39370fa724f10a3145041927e]: Words in [s. 35A(5)(c)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/35A/5/c/ii) substituted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 15(b)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/15/b), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-03e7491ff8463de20c8f007236e7756c]: Words in [s. 35B(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/35B/1/c) substituted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 16](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/16), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-9b18692835bb0269b64288a449e13df1]: Words in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) substituted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 17](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/17), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-784df1d5a8bc73c8cff5e77ff470984d]: [Sch. 1 para. 7B(7)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7B/7) omitted (with effect in relation to a Class 2 contribution in respect of a week in the tax year 2015-16 or a subsequent tax year) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paraS. 18(2)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/18/2), [36](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/36)
[^key-d45ce0b69004016e30a6d7cf877824d4]: [Sch. 1 para. 7BB](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7BB) inserted (with effect for the tax year 2015-16 and subsequent tax years) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 18(3)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/18/3), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-d83fb67e30ed28c1aa83ced2d8d5acee]: [Sch. 1 para. 8(1)(j)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/j)[(k)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/k) omitted (with effect for the tax year 2015-16 and subsequent tax years) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 18(4)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/18/4), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
[^key-604f3133e2a60f1eb77d1cdae586af7e]: [Pt. 12ZC](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZC) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 5(2)](https://www.legislation.gov.uk/nia/2015/1/section/5/2), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(d)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/d)
[^key-021269c320979a0f75a78f2a47c32ab0]: [S. 35(3A)-(3D)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(2)](https://www.legislation.gov.uk/nia/2015/1/section/6/2), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-eb09578452de4eea2370c6f84aa72426]: [S. 35(3E)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3E) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(3)](https://www.legislation.gov.uk/nia/2015/1/section/6/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-55cae480e0e0bd1e16a16619ff196f0c]: [S. 161(3A)-(3D)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/3A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(4)](https://www.legislation.gov.uk/nia/2015/1/section/6/4), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-fe38fea3426fd586bad892aa9aee97ee]: Words in [s. 166(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/166/3) substituted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(5)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/5); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/b)
[^key-49772f129088ca2b9c8596dd78235bdf]: Words in [s. 167ZC(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZC/1) substituted (15.3.2015 except in relation to children whose expected week of birth ends on or before 4.4.2015 and children placed for adoption on or before 4.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 12(2)(a)](https://www.legislation.gov.uk/nia/2015/1/section/12/2/a), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(j)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/j) (with [art. 6(1)](https://www.legislation.gov.uk/nisr/2015/86/article/6/1))
[^key-1d47e38dbcf65c664afed22686fd8b8f]: [S. 167ZC(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZC/1A) inserted (15.3.2015 except in relation to children whose expected week of birth ends on or before 4.4.2015 and children placed for adoption on or before 4.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 12(2)(b)](https://www.legislation.gov.uk/nia/2015/1/section/12/2/b), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(j)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/j) (with [art. 6(1)](https://www.legislation.gov.uk/nisr/2015/86/article/6/1))
[^key-d042a919c38e289f50ea352b0bc6ce38]: [S. 167ZE(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/3A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(5)](https://www.legislation.gov.uk/nia/2015/1/section/6/5), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-6dc99b1ecabe673004a7f32763506722]: [S. 167ZE(12)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/12) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(3)](https://www.legislation.gov.uk/nia/2015/1/section/9/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^key-f47a94f01594ac3d17438f74a2ee47bb]: Words in [s. 167ZK](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZK) heading substituted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(2)(a)](https://www.legislation.gov.uk/nia/2015/1/section/11/2/a), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-53c6159fa62319a4a6e74bc6ec296479]: [S. 167ZK(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZK) formed from s. 167ZK (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(2)(b)](https://www.legislation.gov.uk/nia/2015/1/section/11/2/b), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-91e643d9179ebb9fe6e59c1006b61f19]: [S. 167ZK(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZK/2) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(2)(c)](https://www.legislation.gov.uk/nia/2015/1/section/11/2/c), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-c1230f996a9f4f036d89d3c97c2ba83e]: [S. 167ZN(2A)-(2D)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/2A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(6)](https://www.legislation.gov.uk/nia/2015/1/section/6/6), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-6a1ef40ab27723c6032b298f9e846139]: [S. 167ZN(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/9) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(5)](https://www.legislation.gov.uk/nia/2015/1/section/9/5), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^key-3f7295f9b2a8a768c240ff1aaf8e4d2c]: Words in [s. 167ZT](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT) heading substituted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(3)(a)](https://www.legislation.gov.uk/nia/2015/1/section/11/3/a), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-a640be96fa319c178d644168c07c8e0e]: [S. 167ZT(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT) formed from s. 167ZT (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(3)(b)](https://www.legislation.gov.uk/nia/2015/1/section/11/3/b), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-e2a9dd3a5fe573044211f4b33617c98d]: [S. 167ZT(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT/2)[(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT/3) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(3)(c)](https://www.legislation.gov.uk/nia/2015/1/section/11/3/c), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-29b71cb206aa295603926a552e46cd0a]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 5(3)](https://www.legislation.gov.uk/nia/2015/1/section/5/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(d)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/d)
[^key-2479c253361452789ea0db6a5fec23f6]: [S. 167ZBA](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZBA) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(2)](https://www.legislation.gov.uk/nia/2015/1/section/9/2), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^key-86a30ab9e288f9392a00162b82bcacc1]: [S. 167ZLA](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZLA) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(4)](https://www.legislation.gov.uk/nia/2015/1/section/9/4), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^key-12052c345c82222f01ccee1cb651ca41]: Words in s. 10(1)(b)(ii) substituted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(2)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/2)
[^key-980b233d697295a2de78c9edc78fe2c8]: Words in s. 10ZB(2)(a) substituted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(3)(a)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/3/a)
[^key-20908e3d28816b53a1e4280778aaf5d3]: Words in s. 10ZB(2) substituted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(3)(b)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/3/b)
[^key-2e20480977a3da8c3387d3d0760567dd]: Words in s. 121(1) omitted (with effect for the tax year 2016-17 and subsequent tax years) by virtue of [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(4)(a)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/4/a)
[^key-402fc9f81f893adecdd29c5affadf57a]: Words in s. 121(1) inserted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(4)(b)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/4/b)
[^key-d49ceec2433f22b756554455cf54c419]: [S. 4(1)(a)(iii)-(v)](https://www.legislation.gov.uk/ukpga/1992/7/section/4/1/a/iii) substituted (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(3)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/3); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [arts. 3(2)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/i), [4(2)(h)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/h), [5](https://www.legislation.gov.uk/nisr/2015/86/article/5) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-671aebda7f2b3463d86ce40aeebbb7ff]: Words in [s. 1(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/5) substituted (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(2)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [arts. 3(2)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/i), [4(2)(h)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/h), [5](https://www.legislation.gov.uk/nisr/2015/86/article/5) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-7f8c7bb6e7d18c61324ce797c545942a]: Words in [s. 4C(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/11) substituted (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(4)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/4); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [arts. 3(2)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/i), [4(2)(h)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/h), [5](https://www.legislation.gov.uk/nisr/2015/86/article/5) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-26fe400e3315d03449340d8287463499]: [Ss. 167ZEA-167ZEE](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZEA) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 7](https://www.legislation.gov.uk/nia/2015/1/section/7), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-1515d78fa726e8bf2cb74a487d1841e7]: [Pt. 12ZA](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZA) title substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(6)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/6); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-f5187fd40c6057926762728ff210940b]: [S. 167ZA](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZA) cross-heading repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(7)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/7), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-0028382b2726e4585096266c7c5c564f]: Words in [s. 167ZA(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZA/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(8)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/8/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-c33f38982df899681764f795aa641b16]: Words in [s. 167ZA(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZA/4) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(8)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/8/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-25a65af39809c079b3c03b8a9edb81c2]: Words in [s. 167ZB(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZB/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(9)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/9/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-79bba0977e04fb548ea8cdd3501d64d2]: Words in [s. 167ZB(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZB/4) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(9)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/9/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-10ae8f488b15b3aacf67b291be232fe9]: Words in [s. 167ZB(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZB/6) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(9)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/9/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-5a85f4aea41ec5d6b5b496481c3b34a0]: Words in [s. 167ZC(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZC/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(10)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/10/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-58fd16651525ca3437df1564510ecee6]: Words in [s. 167ZC(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZC/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(10)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/10/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-1650333053e9ea468060a3d461617deb]: Words in [s. 167ZD(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZD/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(11)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/11/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-57677509e0d0b346f1eec79518d9af31]: Words in [s. 167ZD(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZD/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(11)(b)(i)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/11/b/i); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-125d9684d9ba9555fc572573e961ee68]: Words in [s. 167ZD(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZD/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(11)(b)(ii)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/11/b/ii); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-df7421bcf29559850a6de6b2fcdd643e]: Words in [s. 167ZE(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/1) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-59ad9e3a65ad5ad14ff1d04127359b14]: Words in [s. 167ZE(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-beba0881deadf27f141280446e3013e7]: Words in [s. 167ZE(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/4) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-0c33d3efe3a5a6185663bcc34b83a81e]: Words in [s. 167ZE(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/5) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-196faa8cdf1ffc664a5a5fd0e7f5f781]: Words in [s. 167ZE(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/7) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(c)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/c); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-eb61bac8295bede32714966d748e9b1c]: Words in [s. 167ZE(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/8) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(d)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/d); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-9bda67ab05c7427c20331a98d6fe68ba]: Words in [s. 167ZE(10A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/10A) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(e)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/e); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-aa50bbe38ba47c6db37f9eab26095eeb]: Words in [s. 167ZE(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/11) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(12)(f)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/12/f); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-4686e9a083b8f92676f8cb87282b2e46]: [S. 167ZEA](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZEA) cross-heading repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(13)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/13), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-2b17064c32073e553e62918e6b9e6fb5]: [S. 167ZF](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZF) cross-heading repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(14)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/14), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-b553a32186b09954f53d81fc47c0182b]: Words in [s. 167ZF(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZF/2) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(15)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/15); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-721a0372f5fe74c656ecdd9869da4c5a]: [S. 167ZG(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZG/4) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(16)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/16), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-4ec7c2ef6348820ac6241bafba6c944b]: Words in [s. 167ZJ(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/5) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(17)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/17/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-d06746829df25847fb965b17bb029714]: Words in [s. 167ZJ(10)(f)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZJ/10/f) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(17)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/17/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-bbe9cbc47fee9dd3fa3c0656003bca1b]: [S. 167ZN(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/1) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 13(2)(a)](https://www.legislation.gov.uk/nia/2015/1/section/13/2/a), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(c)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/c)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(1)](https://www.legislation.gov.uk/nisr/2015/86/article/7/1)[(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-e21fba0d1bc95c1d5d3257bcbf96bb85]: [S. 167ZN(2E)-(2G)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/2E) inserted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 13(2)(b)](https://www.legislation.gov.uk/nia/2015/1/section/13/2/b), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(c)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/c) (with [art. 7(1)](https://www.legislation.gov.uk/nisr/2015/86/article/7/1))
[^key-d2471d9afe14f761e91c40c31e9be1c4]: Words in [s. 167ZN(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/7) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 13(2)(c)](https://www.legislation.gov.uk/nia/2015/1/section/13/2/c), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(c)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/c) (with [art. 7(1)](https://www.legislation.gov.uk/nisr/2015/86/article/7/1))
[^key-b82fcae52ea17246c9ab39567bd85ede]: Words in [s. 170](https://www.legislation.gov.uk/ukpga/1992/7/section/170) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(18)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/18/a); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-63a6550cd3afd53a10c7132de0febf95]: Words in [s. 170](https://www.legislation.gov.uk/ukpga/1992/7/section/170) inserted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(18)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/18/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-f27b48a715dc0584bd79073f134ba9e0]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(19)(a)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/19/a), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-fd50ed5cdadc9f7aecd0005e77e68aeb]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) repealed (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 13(3)](https://www.legislation.gov.uk/nia/2015/1/section/13/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 2](https://www.legislation.gov.uk/nia/2015/1/schedule/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(1)(c)](https://www.legislation.gov.uk/nisr/2015/86/article/4/1/c)[(3)](https://www.legislation.gov.uk/nisr/2015/86/article/4/3) (with [art. 7(1)](https://www.legislation.gov.uk/nisr/2015/86/article/7/1)[(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-6c3dcc35b719f10a5c3f3d41270ad24a]: Words in [s. 172(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/4) substituted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(19)(b)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/19/b); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-f0b2267593e37ea5df28c639425d9e98]: [S. 172(7A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/7A) inserted (5.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(19)(c)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/19/c); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 4(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/4/2/b) (with [art. 7(2)](https://www.legislation.gov.uk/nisr/2015/86/article/7/2))
[^key-7658feec79c097acbfa31c3bb96b69be]: [S. 9A](https://www.legislation.gov.uk/ukpga/1992/7/section/9A) inserted (13.5.2014 for specified purposes, 6.4.2015 in so far as not already in force) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(8)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/8)[(11)(a)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/11/a)
[^key-c160734db92ce9b6f97154ca77dc0958]: [S. 4C(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/2/d) repealed (6.4.2015) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 21(1)](https://www.legislation.gov.uk/nia/2008/1/section/21/1), [Sch. 4 para. 41(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/4/paragraph/41/2), [Sch. 6 Pt. 7](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/7); [S.R. 2012/115](https://www.legislation.gov.uk/nisr/2012/115), [art. 2(2)(a)(ii)](https://www.legislation.gov.uk/nisr/2012/115/article/2/2/a/ii)[(b)](https://www.legislation.gov.uk/nisr/2012/115/article/2/2/b)
[^key-2258f2cb7b6dd6b179b857c65c1c2d21]: [S. 4C(5)(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/5/g)[(h)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/5/h) repealed (6.4.2015) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 21(1)](https://www.legislation.gov.uk/nia/2008/1/section/21/1), [Sch. 4 para. 41(3)(b)](https://www.legislation.gov.uk/nia/2008/1/schedule/4/paragraph/41/3/b), [Sch. 6 Pt. 7](https://www.legislation.gov.uk/nia/2008/1/schedule/6/part/7); [S.R. 2012/115](https://www.legislation.gov.uk/nisr/2012/115), [art. 2(2)(a)(ii)](https://www.legislation.gov.uk/nisr/2012/115/article/2/2/a/ii)[(b)](https://www.legislation.gov.uk/nisr/2012/115/article/2/2/b)
[^key-281d18a6411ce72aec78be57c2832d32]: Words in [s. 9(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/1) substituted (6.4.2015) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(7)(a)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/7/a)[(12)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/12)
[^key-c361c7425a36d257e698fe05c4dd2417]: [S. 9(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/1A) inserted (6.4.2015) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(7)(b)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/7/b)[(12)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/12)
[^key-edd8e3e5895f1f96881104be9baf51f6]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (6.4.2015) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 9(9)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/9)[(12)](https://www.legislation.gov.uk/ukpga/2014/7/section/9/12)
[^M_F_c83f4aba-9662-4ad8-cf77-1e1df3aae868]: Words in s. 172(11A) inserted (12.4.2015) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 1(10)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/10)[(11)(a)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/11/a)
[^key-71d0854c693b8cb40df45af17c4cbbf4]: Act modified (1.6.2015) by [The Social Security (Contributions) (Republic of Chile) Order (Northern Ireland) 2015 (S.R. 2015/179)](https://www.legislation.gov.uk/nisr/2015/179), [art. 2](https://www.legislation.gov.uk/nisr/2015/179/article/2)
[^M_C_a9dd27f8-586a-43db-c34f-98486050c136]: Act modified (1.7.1992) by [Social Security Administration (Northern Ireland) Act 1992 (c. 8)](https://www.legislation.gov.uk/ukpga/1992/8), [ss. 30(10)](https://www.legislation.gov.uk/ukpga/1992/8/section/30/10), [115(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/115/4), [168(4)](https://www.legislation.gov.uk/ukpga/1992/8/section/168/4) Act modified (27.7.1992) by [S.R. 1992/328](https://www.legislation.gov.uk/nisr/1992/328), [art. 2](https://www.legislation.gov.uk/nisr/1992/328/article/2). Act modified (31.12.1992) by [S.R. 1992/560](https://www.legislation.gov.uk/nisr/1992/560), [art. 2](https://www.legislation.gov.uk/nisr/1992/560/article/2), [S.R. 1992/561](https://www.legislation.gov.uk/nisr/1992/561), [art.2](https://www.legislation.gov.uk/nisr/1992/561/article/2), [S.R. 1992/562](https://www.legislation.gov.uk/nisr/1992/562), [art.2](https://www.legislation.gov.uk/nisr/1992/562/article/2), [S.R. 1992/563](https://www.legislation.gov.uk/nisr/1992/563), [art. 2](https://www.legislation.gov.uk/nisr/1992/563/article/2) and [S.R. 1992/564](https://www.legislation.gov.uk/nisr/1992/564), [art. 2](https://www.legislation.gov.uk/nisr/1992/564/article/2) Act modified (7.2.1994) by [1993 c. 49](https://www.legislation.gov.uk/ukpga/1993/49), [s. 42(1)(a)](https://www.legislation.gov.uk/ukpga/1993/49/section/42/1/a); [S.R. 1994/17](https://www.legislation.gov.uk/nisr/1994/17), [art. 2](https://www.legislation.gov.uk/nisr/1994/17/article/2) Act modified (4.7.1994) by [S.R. 1995/262](https://www.legislation.gov.uk/nisr/1995/262), [art. 2](https://www.legislation.gov.uk/nisr/1995/262/article/2) Act modified (2.11.1994) by [S.R. 1994/427](https://www.legislation.gov.uk/nisr/1994/427), [art. 2](https://www.legislation.gov.uk/nisr/1994/427/article/2) Act modified (13.4.1995) by: [S.R. 1995/35](https://www.legislation.gov.uk/nisr/1995/35), [regs. 16](https://www.legislation.gov.uk/nisr/1995/35/regulation/16), [18](https://www.legislation.gov.uk/nisr/1995/35/regulation/18), [21](https://www.legislation.gov.uk/nisr/1995/35/regulation/21), [26](https://www.legislation.gov.uk/nisr/1995/35/regulation/26), [31](https://www.legislation.gov.uk/nisr/1995/35/regulation/31); [S.R. 1995/110](https://www.legislation.gov.uk/nisr/1995/110), [art. 2](https://www.legislation.gov.uk/nisr/1995/110/article/2); [S.R. 1994/485](https://www.legislation.gov.uk/nisr/1994/485), [regs. 2-4](https://www.legislation.gov.uk/nisr/1994/485/regulation/2); [S.R. 1994/485](https://www.legislation.gov.uk/nisr/1994/485), [reg. 16](https://www.legislation.gov.uk/nisr/1994/485/regulation/16) (as added by [S.R. 1995/150](https://www.legislation.gov.uk/nisr/1995/150), [reg. 23](https://www.legislation.gov.uk/nisr/1995/150/regulation/23)); [S.R. 1995/150](https://www.legislation.gov.uk/nisr/1995/150), [Pt. III](https://www.legislation.gov.uk/nisr/1995/150/part/III), [reg. 24](https://www.legislation.gov.uk/nisr/1995/150/regulation/24)
[^key-4283ce715d3c32affa72103f20fe8516]: Act modified (1.12.1995) by [The Social Security (Canada) Order (Northern Ireland) 1995 (S.R. 1995/405)](https://www.legislation.gov.uk/nisr/1995/405), [art. 2](https://www.legislation.gov.uk/nisr/1995/405/article/2) (as amended (15.7.2015) by [S.R. 2015/281](https://www.legislation.gov.uk/nisr/2015/281), [reg. 3(2)](https://www.legislation.gov.uk/nisr/2015/281/regulation/3/2))
[^M_C_e39986b8-5d0b-4dd4-952b-c1e2591d75da]: Act modified (16.12.1995) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. I para. 1](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/I/paragraph/1) Act modified (1.9.1999) by: [S.R. 1999/349](https://www.legislation.gov.uk/nisr/1999/349), [reg. 2(2)](https://www.legislation.gov.uk/nisr/1999/349/regulation/2/2), [Sch.](https://www.legislation.gov.uk/nisr/1999/349/schedule); [S.R. 1999/350](https://www.legislation.gov.uk/nisr/1999/350), [reg. 2(2)](https://www.legislation.gov.uk/nisr/1999/350/regulation/2/2), [Sch.](https://www.legislation.gov.uk/nisr/1999/350/schedule) Act modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2](https://www.legislation.gov.uk/ukpga/1999/10/section/2), [20](https://www.legislation.gov.uk/ukpga/1999/10/section/20), [Sch. 2 para. 29](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/29) Act modified (1.8.2000) by [S.R. 2000/246](https://www.legislation.gov.uk/nisr/2000/246), [art. 2](https://www.legislation.gov.uk/nisr/2000/246/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2000/246/schedule) Act modified by [S.R. 2000/377](https://www.legislation.gov.uk/nisr/2000/377), [art. 2](https://www.legislation.gov.uk/nisr/2000/377/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2000/377/schedule) (the amendment coming into force in accordance with art. 1(1) of the amending S.R.)
[^key-cd4f42f204d0e24c0f72c35d23742088]: [Ss. 14A-14C](https://www.legislation.gov.uk/ukpga/1992/7/section/14A) and cross-heading inserted (1.10.2014 for specified purposes, 12.10.2015 in so far as not already in force) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 17](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/17); [S.I. 2014/2377](https://www.legislation.gov.uk/uksi/2014/2377), [art. 2(1)(a)(ii)](https://www.legislation.gov.uk/uksi/2014/2377/article/2/1/a/ii)[(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2014/2377/article/2/3/d/iii); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-69c7d7421080380c5a50ceeb76f5ae6a]: Words in [s. 45(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/1/a) inserted (16.7.2015 for specified purposes, 12.10.2015 in so far as not already in force) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(2)(a)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/2/a); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-0a0c2b3425f0973531ea1c3e0db3bbdc]: [S. 45(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/1/b) and preceding word inserted (16.7.2015 for specified purposes, 12.10.2015 in so far as not already in force) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(2)(b)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/2/b); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-35d5dc88fafcebbdb58b0f37d1273b74]: [S. 45(2)(e)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2/e) and preceding word inserted (16.7.2015 for specified purposes, 12.10.2015 in so far as not already in force) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/3); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-650e2da56424c80a3eb4ffe5dcca7ad9]: [S. 45(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2A) inserted (16.7.2015 for specified purposes, 12.10.2015 in so far as not already in force) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/4); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-4b24847fbc3faa369e7d763696c9291b]: Word in [s. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2) omitted (12.10.2015) by virtue of [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 16(2)(a)](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/16/2/a); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-caef3e0f55368da6f4f2e7c4e6603bb3]: [S. 1(2)(da)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2/da) inserted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 16(2)(b)](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/16/2/b); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-1a29684586bd472be4a22499330a9623]: Words in [s. 1(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/4/a) substituted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 16(3)](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/16/3); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-4737e71a6e2ef33ee94e280292d1df2e]: [S. 14A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/14A/1)[(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/14A/1A) substituted for [s. 14A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/14A/1) (12.10.2015 for E.W.S. and coming into force for N.I in accordance with reg. 1(3) of the amending S.I.) by [The Social Security Class 3A Contributions (Amendment) Regulations 2014 (S.I. 2014/2746)](https://www.legislation.gov.uk/uksi/2014/2746), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2014/2746/regulation/1/2)[(3)](https://www.legislation.gov.uk/uksi/2014/2746/regulation/1/3), [3](https://www.legislation.gov.uk/uksi/2014/2746/regulation/3)
[^M_C_246be113-fc4a-4880-c582-66eb583f0f04]: S. 14A(2) modified (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 18](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/18); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-d1ea2ba48c0ac65287746be15eb5da4b]: Word in [s. 43(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/1) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 2](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/2); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-4bab43664d588438805c89bd4e862681]: Words in [s. 44(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/3/b) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 3(a)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/3/a); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-568df1c3d605bb0eaa7ede617ca974a7]: Words in [s. 44(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/3) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 3(b)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/3/b); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-509e3cfa48ff55c54a03f924842333a0]: [S. 47(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/3A)[(3B)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/3B) inserted (12.10.2015) by [The Pensions (2015 Act) (Consequential Amendments) (Units of Additional Pension) Order (Northern Ireland) 2015 (S.R. 2015/308)](https://www.legislation.gov.uk/nisr/2015/308), [arts. 1](https://www.legislation.gov.uk/nisr/2015/308/article/1), [2(2)](https://www.legislation.gov.uk/nisr/2015/308/article/2/2)
[^key-559a0bd8b3820b43b58bd09bec7fd7f3]: [S. 52(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/3A)[(3B)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/3B) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/5); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-123f9c0c22a08be1593f9b8412f3f301]: [Ss. 61ZA-61ZC](https://www.legislation.gov.uk/ukpga/1992/7/section/61ZA) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 6](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/6); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-2dd3175d0accd78801aec73ba1cb8fae]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 19](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/19); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-44e31d8c8292e3a5bb5100388283936d]: Words in [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1) heading substituted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 21](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/21); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-bf91ba08ec7d0e8667f3a57fe417b912]: [Sch. 7 para. 3(3A)(3B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/3A/3B) inserted (12.10.2015) by [The Pensions (2015 Act) (Consequential Amendments) (Units of Additional Pension) Order (Northern Ireland) 2015 (S.R. 2015/308)](https://www.legislation.gov.uk/nisr/2015/308), [arts. 1](https://www.legislation.gov.uk/nisr/2015/308/article/1), [2(3)](https://www.legislation.gov.uk/nisr/2015/308/article/2/3)
[^key-84167bf91f408195e11809a10d95f175]: Words in [s. 134(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/1/b) substituted (17.2.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [77](https://www.legislation.gov.uk/nisi/2015/2006/article/77); [S.R. 2016/46](https://www.legislation.gov.uk/nisr/2016/46), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/46/article/3/3)
[^key-ca4cf61ddfe87f07e27906af6587e21f]: [S. 136(4)(da)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4/da) inserted (17.2.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [78(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/78/2); [S.R. 2016/46](https://www.legislation.gov.uk/nisr/2016/46), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/46/article/3/3)
[^key-7a116a102d4bc26768534db19fb63f5d]: [S. 136(4ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4ZA)[(4ZB)](https://www.legislation.gov.uk/ukpga/1992/7/section/136/4ZB) inserted (17.2.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [78(3)](https://www.legislation.gov.uk/nisi/2015/2006/article/78/3); [S.R. 2016/46](https://www.legislation.gov.uk/nisr/2016/46), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/46/article/3/3)
[^key-396e8e655884c7f5479e3b2ffd0fcd16]: [S. 22(5ZA)-(5ZB)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/5ZA) inserted (25.2.2016 for specified purposes, 6.4.2016 in so far as not already in force) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 6(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/6/3); [S.R. 2016/68](https://www.legislation.gov.uk/nisr/2016/68), [art. 2(f)](https://www.legislation.gov.uk/nisr/2016/68/article/2/f)
[^key-f969b9b426ee095bec1039e42c0de016]: [S. 9B](https://www.legislation.gov.uk/ukpga/1992/7/section/9B) inserted (12.4.2015 for specified purposes, 6.4.2016 in so far as not already in force) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 1(9)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/9)[(11)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/11/a)
[^key-a10be3d9d795b1a6aee7109862bd65ff]: S. 44(1)(a) modified (6.4.2016) in accordance with [Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2015/5), [ss. 8(1)(e)](https://www.legislation.gov.uk/nia/2015/5/section/8/1/e), [9](https://www.legislation.gov.uk/nia/2015/5/section/9), [53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/5) (with [s. 8(9)(b)](https://www.legislation.gov.uk/nia/2015/5/section/8/9/b))
[^key-4d977ee416e629f0f7cf448772cd08b2]: S. 48(1) modified (6.4.2016) in accordance with [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [ss. 8(1)(e)](https://www.legislation.gov.uk/nia/2015/5/section/8/1/e), [9](https://www.legislation.gov.uk/nia/2015/5/section/9), [53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/5) (with [s. 8(9)(b)](https://www.legislation.gov.uk/nia/2015/5/section/8/9/b))
[^key-6d2d8dfa56b0fbfcc248a86c6d82815f]: [Sch. 5 para. 7B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B) applied (with modifications) (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [ss. 8(4)](https://www.legislation.gov.uk/ukpga/2015/5/section/8/4), [53(3)](https://www.legislation.gov.uk/ukpga/2015/5/section/53/3) (with [s. 8(5)](https://www.legislation.gov.uk/ukpga/2015/5/section/8/5))
[^key-7b24209e7840750fbb7999ceec4137ef]: Sch. 5 para. 4 applied (with modifications) (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 53(3)](https://www.legislation.gov.uk/ukpga/2015/5/section/53/3), [Sch. 5 paras. 2](https://www.legislation.gov.uk/ukpga/2015/5/schedule/5/paragraph/2), [3](https://www.legislation.gov.uk/ukpga/2015/5/schedule/5/paragraph/3) (with [ss. 8](https://www.legislation.gov.uk/ukpga/2015/5/section/8), [9](https://www.legislation.gov.uk/ukpga/2015/5/section/9))
[^key-3ad6abd42be01aa9919791832a9e9f29]: S. 48A(1)(3) applied (with modifications) (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2015/5), [ss. 8(1)(e)](https://www.legislation.gov.uk/nia/2015/5/section/8/1/e), [9](https://www.legislation.gov.uk/nia/2015/5/section/9), [53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/5) (with [s. 8(9)(b)](https://www.legislation.gov.uk/nia/2015/5/section/8/9/b))
[^key-92196ae551fb733b9952d745effaa7b1]: S. 48B(1)(1A)(4)(4A) modified (6.4.2016) in accordance with [Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2015/5), [ss. 8(1)(e)](https://www.legislation.gov.uk/nia/2015/5/section/8/1/e), [9](https://www.legislation.gov.uk/nia/2015/5/section/9), [53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/5) (with [s. 8(9)(b)](https://www.legislation.gov.uk/nia/2015/5/section/8/9/b))
[^key-95c7c476c1f47c9ccd677d916e1bbb27]: S. 48BB(1)(3) modified (6.4.2016) in accordance with [Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2015/5), [ss. 8(1)(e)](https://www.legislation.gov.uk/nia/2015/5/section/8/1/e), [9](https://www.legislation.gov.uk/nia/2015/5/section/9), [53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/5) (with [s. 8(9)(b)](https://www.legislation.gov.uk/nia/2015/5/section/8/9/b))
[^key-4ad6a345cd315fd7ac1427eda1a49b7b]: Act modified (6.4.2016) by [The Social Security (Reciprocal Agreement) (Isle of Man) Order (Northern Ireland) 2016 (S.R. 2016/189)](https://www.legislation.gov.uk/nisr/2016/189), [arts. 1](https://www.legislation.gov.uk/nisr/2016/189/article/1), [2](https://www.legislation.gov.uk/nisr/2016/189/article/2)
[^key-3b4797faf857fcf208c634226ed79daf]: Act modified (6.4.2016) by [The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2016 (S.R. 2016/188)](https://www.legislation.gov.uk/nisr/2016/188), [arts. 1](https://www.legislation.gov.uk/nisr/2016/188/article/1), [2](https://www.legislation.gov.uk/nisr/2016/188/article/2), [Sch. 1](https://www.legislation.gov.uk/nisr/2016/188/schedule/1), [Sch. 2](https://www.legislation.gov.uk/nisr/2016/188/schedule/2)
[^key-c1f769f64e40ed939ccdb6ec98f0886d]: S. 9(3)(c) and preceding word omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.))](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 51](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/51)
[^M_F_e8d84aad-ec54-4c12-a5c9-0b19d5def734]: [S. 9(1A)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/9/1A/aa) inserted (12.2.2015) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 1(7)(11)(b)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/7/11/b)
[^M_F_9f189f3d-d842-498b-bf5d-7e5e96c02996]: S. 9A(1A) inserted (6.4.2016) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 1(8)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/8)[(11)(b)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/11/b)
[^key-34c3dd9c215f1c6a93262bffb94804ab]: Words in [s. 1(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/3) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 48](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/48)
[^key-ef99983dd07879096ea4a705a2076fe2]: Words in [s. 1(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/1/a) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 3](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/3)
[^key-d2d3ae75660d1bbab54e128115d0913b]: Words in [s. 4C(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/5/a) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 49](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/49)
[^key-280e1968275d88cb70d21f494f33dfbe]: Words in [s. 4C(5)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/5/b) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 49](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/49)
[^key-90411dce7447e391ae73212245e2f9ee]: [S. 8(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/8/3/c) and preceding word omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 50](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/50)
[^key-3f40201c4e8f9ba7240dd7a6561a047a]: Word in [s. 13(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/13/2) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 4](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/4)
[^key-2cb1170292ef35df54782cc6ea65a87e]: [S. 19B](https://www.legislation.gov.uk/ukpga/1992/7/section/19B) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/5)
[^key-c05bac84926f3926483371c44bbb1407]: Words in [s. 20(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/20/3) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 52](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/52)
[^key-8a670900de8627062973c4fb6b3f4808]: [Sch. 1 para. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/2) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 53](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/53)
[^key-ac52eccc35ee1de676ad94f3339dec8e]: [Sch. 1 para. 1(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/3) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 53](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/53)
[^key-5521ad11c50844f5c0437f45d15a2690]: [Sch. 1 para. 1(6)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/6) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 53](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/53)
[^key-cd0d814f1325f1c8b6a036d5a4b0795c]: [Sch. 1 para. 1(9)-(11)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/1/9) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 13 para. 53](https://www.legislation.gov.uk/nia/2015/5/schedule/13/paragraph/53)
[^key-cf2d365b0262b0e6172fa190ccf6a7b1]: Words in [s. 21(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/21/1) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 2](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/2)
[^key-23c9fa60158c3dff7c0fbc10b41134de]: Word in [s. 22(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2/a) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 6(2)(a)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/6/2/a)
[^key-c4c5505e54f58ae1441d553eaba10848]: [S. 22(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2/c) and preceding word inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 6(2)(b)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/6/2/b)
[^key-7d0c0f01f78e965023bcf37ad73de939]: Words in [s. 23A(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/23A/1/a) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 50](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/50)
[^key-85ebed52950293e624bf7ce87f56197f]: [S. 23A(8A)](https://www.legislation.gov.uk/ukpga/1992/7/section/23A/8A) inserted (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(2)](https://www.legislation.gov.uk/nisr/2016/78/article/2/2)
[^key-b5561faa073550d927b70a4a01d4b9d0]: Words in [s. 39C(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/1) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 77(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/77/2)
[^key-0b85c926a5969b67bbf6a856e71e6f89]: Words in [s. 39C(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/3) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 77(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/77/3)
[^key-b90e8a0f7a1ff15ba03a7d52c4862d0a]: Words in [s. 39C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/4) substituted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 77(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/77/4)
[^key-8d6d4263d6a58194c3f52d2df308e79f]: Words in [s. 43(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/6) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 3](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/3)
[^key-9fb69a61aa431eb0e2f08e9637f120cd]: [S. 44(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/1/a) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 47](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/47)
[^key-12ba85549c7118c9919e8aa5bb819ed0]: Words in [s. 46(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/46/2) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 51](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/51)
[^key-b30fe6f9f6b0ee2ddfada7eb5f55c45c]: Words in [s. 48(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/1) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 48(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/48/2)
[^key-239a76c41e9403afc10263ea9598da07]: [S. 48(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/2A) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 48(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/48/3)
[^key-710c7fdef7813a5bba8d1e82af04c8ed]: [S. 48B(1)-(1B)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/1) substituted for s. 48B(1)-(1A) (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 53(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/53/2)
[^key-57effb7e412ea51e4288793bb416b9a4]: [S. 48B(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/3A) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 53(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/53/3)
[^key-6a2fcc5a19bf0e17e940c32f2a7a595c]: [S. 48B(4)-(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/4) substituted for [s. 48B(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/4) (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 53(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/53/4)
[^key-3a13235a2a5bf840fe598a0924b942a6]: [S. 48B(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/9)[(10)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/10) added (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(3)](https://www.legislation.gov.uk/nisr/2016/78/article/2/3)
[^key-0705b38f59ac64f9ed00340432da886c]: Words in [s. 48B(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/6) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 53(5)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/53/5)
[^key-e71a9e977b6762b7a0386b4ac0477fee]: Word in [s. 48B(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/7) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 53(6)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/53/6)
[^key-17d5e2fdbcb572162c84cdaaafff4334]: Ss. 48A, 48AA substituted for s. 48A (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 52](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/52)
[^key-8e8096bd24c3c762ea7762d4fb2d5928]: Words in [s. 48BB(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/1) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 54(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/54/2)
[^key-c59e2e5502af4a775bb4b6bc0e1d6eec]: Words in [s. 48BB(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/3) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 54(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/54/3)
[^key-124e4ce40c20d180b37a83b368d3b42e]: Word in [s. 48C(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/3) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 55(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/55/2)
[^key-c77c83e1f2aaf3b8c182b4d85b611c2c]: Word in [s. 48C(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/48C/4) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 55(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/55/3)
[^key-c2546d3c636170c9c0e3093116d7192b]: [S. 51](https://www.legislation.gov.uk/ukpga/1992/7/section/51) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 56](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/56)
[^key-ec286810472e35f05b6972dc46e981f8]: Words in [s. 51(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/6) substituted (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(4)(a)](https://www.legislation.gov.uk/nisr/2016/78/article/2/4/a)
[^key-cdd8cb0cc1830622ad78b71317641790]: [S. 51(10)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/10)[(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/11) added (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(4)(b)](https://www.legislation.gov.uk/nisr/2016/78/article/2/4/b)
[^key-d65e88aad398469e0f5126e18052a794]: Words in [s. 52(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/3) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 57](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/57)
[^key-253ceab620abcd0647ef795508d996dd]: [S. 55A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/1) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/2)
[^key-493af2dcc4458bfa06b49ea80cf803af]: Words in [s. 55A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/2) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/3)
[^key-3a361a0bafb3922ac460aad84fa66dff]: Words in [s. 55A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/3) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/3)
[^key-f90bbf5c293d08560859e1add5f77367]: Word in [s. 55A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/3) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/4)
[^key-148c6f4baa54a69807f55837603ee7b1]: Word in [s. 55A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/4) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/4)
[^key-a47efba9bc03a673843f3645b8639aae]: Word in [s. 55A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/5) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/4)
[^key-eb1614cac6768dcde4ced09bfa10fedc]: Word in [s. 55A(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/55A/7) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/4)
[^key-7807e660fdb5f58dc66a03432ca1ba8d]: Word in [s. 55A](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/shared-additional-pension) heading inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 4(5)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/4/5)
[^key-0ac2b1b61e67e72de1097bf557f079d3]: [S. 55AA](https://www.legislation.gov.uk/ukpga/1992/7/section/55AA) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/5)
[^key-90989679ba291ec44d0cd8e59a1dea00]: Word in [s. 55B(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/55B/1/a) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 6(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/6/2)
[^key-ccff242c742fe99fe78c8a4267a6d3ca]: Words in [s. 55B(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/55B/5) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 6(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/6/3)
[^key-46b63ae00fd190d4295ba32d34778a5c]: Word in [s. 55B(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/55B/8) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 11 para. 6(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/11/paragraph/6/4)
[^key-f397a975d9310f2dc1a8987614de0c3d]: Words in [s. 63(f)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/63/f/i) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 66](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/66)
[^key-7749ec89e91f75fc4ed8840153d76f4d]: Words in [s. 63(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/63/g) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 70](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/70)
[^key-e339ba375266deaafe8236b2bc0547b5]: [S. 78(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/1) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 67(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/67/2)
[^key-d8d8bd0d7e1c8e110b59a3d05ab9f8c7]: [S. 78(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/2) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 67(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/67/2)
[^key-3374bd425789fb40b9290479d72577a2]: [S. 78(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/5) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 67(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/67/2)
[^key-a9e5b6d73a3ccd05e58c32fcaf0ff2f0]: Words in [s. 78(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/7) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 67(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/67/3)
[^key-76caec3e6a8436ea5cdceb5a0e70a1b7]: Words in [s. 78(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/8) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 67(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/67/3)
[^key-63337d22ee3f5ea1a494729c25eb59f0]: Words in [s. 78(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/78/3) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 69](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/69)
[^key-1cee86c1159e2f49f01d9a332f12dfcb]: Words in [s. 79(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/79/1) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 70](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/70)
[^M_F_a4b32a12-1eb2-4947-cc2b-a3311db216fe]: Words in s. 121(1) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 7](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/7)
[^key-5ec4e18fbf79fa99e55a25f52fc71c66]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 71](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/71)
[^key-4d10862cdece01025d907671e17ce473]: [Sch. 3 para. 5(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/1) substituted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 58(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/58/2)
[^key-40dcbb8d753dc9dca5ca0faf7789cdf8]: [Sch. 3 para. 5A(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5A/1/b) substituted for Sch. 3 para. 5A(1)(b)(c) (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 58(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/58/3)
[^key-eb5388f144725904c9c24d142a5f77d2]: Word in Sch. 4A para. 1(2) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 60](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/60)
[^key-0c6248c1ccf83c4e96c9dacd7a1bd67e]: Sch. 4B para. 4 renumbered (6.4.2016) as Sch. 4B para. 4(1) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(a)(i)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/a/i)
[^key-97ad821d1d92a6225254731055325d1b]: Words in [Sch. 4B para. 4(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/4/1) inserted (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(a)(ii)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/a/ii)
[^key-97423cc4afdc79b64082a77b876aa3a8]: [Sch. 4B para. 4(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/4/2) added (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(a)(iii)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/a/iii)
[^key-3eae62b239aad4abd35e938b251b0920]: Words in [Sch. 4B para. 8(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/8/3) inserted (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(b)(i)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/b/i)
[^key-ffc857bc8649d1a6578c5aec634e06ee]: [Sch. 4B para. 8(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/8/4) added (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(b)(ii)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/b/ii)
[^key-d090389ebd9e1f75dd9bfa5ed4fa89bd]: Words in [Sch. 4B para. 9(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9/3) inserted (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(c)(i)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/c/i)
[^key-21a828f1272ea20ca51b8f97a937b877]: [Sch. 4B para. 9(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/9/4) added (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(c)(ii)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/c/ii)
[^key-f782a64696a9705f98512f9e9333fec4]: Words in [Sch. 4B para. 13(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/13/2) inserted (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(d)(i)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/d/i)
[^key-f3d0c5a84c9ebbc4e69a796d6e39870f]: [Sch. 4B para. 13(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/13/3) added (6.4.2016) by [The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78)](https://www.legislation.gov.uk/nisr/2016/78), [arts. 1](https://www.legislation.gov.uk/nisr/2016/78/article/1), [2(5)(d)(ii)](https://www.legislation.gov.uk/nisr/2016/78/article/2/5/d/ii)
[^key-530140d328c40ff3d26b22b1dce01cdc]: Words in [Sch. 5 para. 4(1A)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1A/a) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 78(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/78/2)
[^key-9a72619f80d47da50f49bca22c4ac682]: Words in [Sch. 5 para. 4(1A)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1A/b) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 78(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/78/2)
[^key-f82644606ae4a7d169af6434ec34ec08]: Words in [Sch. 5 para. 4(1A)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/4/1A/c) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 78(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/78/2)
[^key-fb3ed19c23683558f9ff0f75e59dea02]: Words in [Sch. 5 para. 7B(5)(b)(i)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7B/5/b/i) omitted (6.4.2016) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 53(3)](https://www.legislation.gov.uk/ukpga/2015/5/section/53/3), [Sch. 12 para. 78(2)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/12/paragraph/78/2)
[^key-35d27d24db03fb01a29bd4384db66e29]: [Sch. 5 para. 7ZA](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7ZA) inserted (6.4.2016) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(3)](https://www.legislation.gov.uk/nia/2015/5/section/53/3), [Sch. 12 para. 78(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/12/paragraph/78/3)
[^key-9d7d2332dd9955126d960db992f4bdb9]: Words in [s. 64(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/64/1) substituted (2.5.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 9 para. 4(2)](https://www.legislation.gov.uk/nisi/2015/2006/schedule/9/paragraph/4/2); [S.R. 2016/215](https://www.legislation.gov.uk/nisr/2016/215), [art. 2(5)(h)(i)](https://www.legislation.gov.uk/nisr/2016/215/article/2/5/h/i)
[^key-394e540ca3e061c617e73550e3ada4e1]: [S. 64(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/64/1A) inserted (2.5.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 9 para. 4(3)](https://www.legislation.gov.uk/nisi/2015/2006/schedule/9/paragraph/4/3); [S.R. 2016/215](https://www.legislation.gov.uk/nisr/2016/215), [art. 2(5)(h)(i)](https://www.legislation.gov.uk/nisr/2016/215/article/2/5/h/i)
[^key-69a361d0741dff5e1f9f707f3dd07284]: [S. 70(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2) substituted (20.6.2016) by [The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228)](https://www.legislation.gov.uk/nisr/2016/228), [regs. 1](https://www.legislation.gov.uk/nisr/2016/228/regulation/1), [5(2)](https://www.legislation.gov.uk/nisr/2016/228/regulation/5/2)
[^key-2a716d34a8961b2de1aa7f458fe3744f]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (20.6.2016) by [The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228)](https://www.legislation.gov.uk/nisr/2016/228), [regs. 1](https://www.legislation.gov.uk/nisr/2016/228/regulation/1), [5(3)](https://www.legislation.gov.uk/nisr/2016/228/regulation/5/3)
[^key-da80512c4dee24d619a53fb4f948d808]: [S. 146(1)(bb)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/1/bb) inserted (20.6.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 9 para. 5](https://www.legislation.gov.uk/nisi/2015/2006/schedule/9/paragraph/5); [S.R. 2016/215](https://www.legislation.gov.uk/nisr/2016/215), [art. 3(2)](https://www.legislation.gov.uk/nisr/2016/215/article/3/2)
[^key-117edced7f4c261f800423695f7eb007]: Words in [s. 146(1)(bb)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/1/bb) inserted (20.6.2016) by [The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228)](https://www.legislation.gov.uk/nisr/2016/228), [regs. 1](https://www.legislation.gov.uk/nisr/2016/228/regulation/1), [5(4)](https://www.legislation.gov.uk/nisr/2016/228/regulation/5/4)
[^key-8c5166e2339742713d56d3dd87db214e]: Words in [s. 129A(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/129A/3) substituted (9.9.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [75(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/75/2); [S.R. 2016/325](https://www.legislation.gov.uk/nisr/2016/325), [art. 2(2)](https://www.legislation.gov.uk/nisr/2016/325/article/2/2)
[^key-befd0e65ba5ec75ecdb882721a067673]: [S. 129A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/129A/4)[(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/129A/5) substituted (9.9.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [75(3)](https://www.legislation.gov.uk/nisi/2015/2006/article/75/3); [S.R. 2016/325](https://www.legislation.gov.uk/nisr/2016/325), [art. 2(2)](https://www.legislation.gov.uk/nisr/2016/325/article/2/2)
[^key-03a72824bced84c758cc2073ddfd6d9b]: S. 11A(1)(ea) inserted (with effect in relation to relevant defeats incurred after 15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 18 para. 62](https://www.legislation.gov.uk/ukpga/2016/24/schedule/18/paragraph/62) (with [Sch. 18 para. 63](https://www.legislation.gov.uk/ukpga/2016/24/schedule/18/paragraph/63))
[^key-6f93d731222956f0ac2de5468a096f84]: [S. 95A](https://www.legislation.gov.uk/ukpga/1992/7/section/95A) inserted (1.6.2016 for specified purposes, 31.10.2016 in so far as not already in force) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [72(1)](https://www.legislation.gov.uk/nisi/2015/2006/article/72/1); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [arts. 2(3)(b)](https://www.legislation.gov.uk/nisr/2016/234/article/2/3/b), [3(2)(c)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/c)
[^key-14ef2d462c74de2d1b6422d6aaeb8da5]: [Sch. 8](https://www.legislation.gov.uk/ukpga/1992/7/schedule/8) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/2); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-4c42360cdf49608bf0dcfe1bcd7855eb]: [S. 111](https://www.legislation.gov.uk/ukpga/1992/7/section/111) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/2); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-33904d9219bd96967ded2d1fabd463c6]: Words in [s. 3(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/3/2) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-f7f1302b81319e229eb98d9aeb353452]: Words in [s. 94(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/94/1) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(a)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/a); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-b65e7fcf71d45f9c1763901e82fc82f8]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-c66ac56a134c561bcf5bcaadf2c18ae0]: Words in [s. 103(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/103/2/a) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(b)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/b); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-9ee57208686a9265e3c6f616f35f2b6e]: Words in [s. 108(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/108/1) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(c)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/c); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-2a8fe93c4a04af86faae9063a729d6c7]: Words in [s. 108(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/108/3) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(d)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/d); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-dd9e6a3413a1c3eba89efda989cc4fd3]: Words in [s. 109(5)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/5/a) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(e)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/e); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-976b923cb5710bcc722c664f7b10ac76]: Words in [s. 109(5)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/5/b) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(f)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/f); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-046beeade877f38ad931967ef91691e7]: Words in [s. 109(6)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/109/6/a) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [70(1)(f)](https://www.legislation.gov.uk/nisi/2015/2006/article/70/1/f); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(a)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/a)
[^key-f89b36e20382677bde64cc94b44471fd]: Words in [s. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-0d076c60bd185393c7925330683afc79]: Words in [s. 133(2)(g)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/2/g) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-ad59ea3683092a14132f5cfea90d26b8]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-645dcd537d0033b65cdb36c15de894d0]: [Sch. 6 para. 8(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/8/1/b) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-d5f416577f44cfdaea2a074af1b5b0d5]: [Sch. 6 para. 8(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/6/paragraph/8/2/b) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-dfcfe85171c574b2f23e25beb6652fc5]: Words in [Sch. 7 para. 20(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/20/2) repealed (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 6](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/6); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(3)](https://www.legislation.gov.uk/nisr/2016/234/article/3/3)
[^key-a1e736aead32edb9610cdb5ed370eb1e]: [Sch. 7 para. 14(1A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/14/1A) inserted (31.10.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/uksi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/uksi/2015/2006/article/2/2), [73](https://www.legislation.gov.uk/uksi/2015/2006/article/73); [S.R. 2016/234](https://www.legislation.gov.uk/nisr/2016/234), [art. 3(2)(d)](https://www.legislation.gov.uk/nisr/2016/234/article/3/2/d)
[^key-91d5243e39002a4ba0cd21f0e9b94a4c]: [S. 134(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/1/b) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [76(1)](https://www.legislation.gov.uk/nisi/2015/2006/article/76/1); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(2)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/2/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-e8590a8c9a5f104fac792b086ca000d5]: Word in [s. 134(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/1) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-a718dda10badcb74e6864598c7756cd0]: [S. 134(3)(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/134/3) repealed (28.11.2016 in so far as relate to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-ffd0bf530a56989c54023473ecce3aae]: [S. 135](https://www.legislation.gov.uk/ukpga/1992/7/section/135) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-f1de5827c307561e71dd22bec4948cf2]: [S. 136](https://www.legislation.gov.uk/ukpga/1992/7/section/136) repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 7](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/7); [S.R. 2016/411](https://www.legislation.gov.uk/nisr/2016/411), [art. 2(3)(a)](https://www.legislation.gov.uk/nisr/2016/411/article/2/3/a) (with [art. 4](https://www.legislation.gov.uk/nisr/2016/411/article/4))
[^key-44a8d328dd445fafca28d93d02201c98]: Figure in [s. 123(1A)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/123/1A/b) substituted (16.1.2017) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [arts. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [64(1)](https://www.legislation.gov.uk/nisi/2015/2006/article/64/1); [S.R. 2016/46](https://www.legislation.gov.uk/nisr/2016/46), [art. 5(b)](https://www.legislation.gov.uk/nisr/2016/46/article/5/b)
[^key-620781408d1e57c21bb8caae0765ff40]: Act modified (6.4.2017) by [The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2017 (S.R. 2017/73)](https://www.legislation.gov.uk/nisr/2017/73), [arts. 1](https://www.legislation.gov.uk/nisr/2017/73/article/1), [2](https://www.legislation.gov.uk/nisr/2017/73/article/2)
[^key-add739828478044bc52a5912a9c466e1]: [S. 20(1)(ea)](https://www.legislation.gov.uk/ukpga/1992/7/section/20/1/ea) substituted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 3(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/3/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-7d2e18f1fcebe24032ff7d0f2444cbf5]: Words in [s. 20(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/20/2) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 3(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/3/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-29597ddc2d1e8150d850a3fd5d5f449f]: [S. 21(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/21/4) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 4(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/4/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-a1652ab9e5bbace92acb1642f18bd0c8]: Words in [s. 21(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/21/2) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 4(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/4/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-6850746f9ed1ac48bb3d6ccaca925249]: [S. 22(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/22/2/d) and preceding word inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/5); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-2cc55fcb911cc89234a8b1aa04c9bd3c]: [S. 23A(1)(e)](https://www.legislation.gov.uk/ukpga/1992/7/section/23A/1/e) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 6(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/6/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-f294521c417a9df13035c86410652721]: Words in [s. 23A(6)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/23A/6/b) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 6(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/6/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-0b78285ef4ac1b7844491ea5ab6c6190]: [S. 36 cross-heading](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/benefits-for-widows-and-widowers) substituted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 7](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/7); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-b7fcb2a044383dc71fc8a15b59cfc825]: [S. 36](https://www.legislation.gov.uk/ukpga/1992/7/section/36) repealed (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 8](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/8); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-001f964b89ecd1c3627d7ca3b6d5135c]: [S. 36A](https://www.legislation.gov.uk/ukpga/1992/7/section/36A) repealed (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 9](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/9); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-cbc3b64425d70b3b24d170ec38e71e51]: [S. 37(A1)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/A1) inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 10(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/10/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-299722656cf864ae80feda9483ff660f]: Words in [s. 37 heading](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/benefits-for-widows-and-widowers) inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 10(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/10/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-cd3ba676e2dcefe48b83334677f8d023]: Words in [s. 38 heading](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/benefits-for-widows-and-widowers) inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 11(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/11/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-bca5cb2fbdc143dc4f67525607078be9]: Words in [s. 39C heading](https://www.legislation.gov.uk/ukpga/1992/7/part/II/crossheading/benefits-for-widows-and-widowers) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 14(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/14/4); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-894b17edda465fa10d8febe502105d7e]: [S. 38(A1)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/A1) inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 11(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/11/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-c77bc9b319379ff3614517e9525c3368]: S. 39A(1)(1A) substituted for s. 39A(1) (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 12](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/12); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-88617aec3060a681690ee16e3a8187d0]: [S. 39B](https://www.legislation.gov.uk/ukpga/1992/7/section/39B) repealed (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 13](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/13); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-82569d87e8dc29d3637d746ef53bbca2]: [S. 39C(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/2) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 14(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/14/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-3eedaf652e37c772a8d5a1bb67afd842]: [S. 39C(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/39C/5) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 14(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/14/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-22c1669dd13e847fa046846eaf29c2ce]: Words in [s. 48B(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/8) substituted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 15](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/15); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-68ccb53e6b1b7de367616d144ea72d8f]: Words in [s. 48BB(3)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/48BB/3/a/i) inserted (6.4.2017) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 16](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/16); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-a1559cc67b57861033ff6e157f8dd4af]: [S. 60(1)(ab)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/1/ab) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 17(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/17/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-77a1e37c2a6c3fbcabe940c8eba0331b]: [S. 60(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/3/a)[(bb)](https://www.legislation.gov.uk/ukpga/1992/7/section/60/3/bb) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 17(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/17/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-faba74b59724dc8340ade176f8166800]: [Sch. 3 para. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/7) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 18(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/18/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-2b90bad08a72a2781990dcef55dbf847]: [Sch. 3 para. 4 and cross-heading](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/part/I/crossheading/widows-payment) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 18(2)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/18/2); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-70984e6e59b53276e4a705f75e12ef40]: [Sch. 3 para. 9](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/9) omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 16 para. 18(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/16/paragraph/18/3); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-9948df7df646c6a27373d2dabb503b93]: Sch. 4 Pt. 2 omitted (6.4.2017) by virtue of [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2015/5/section/53/1), [Sch. 16 para. 19](https://www.legislation.gov.uk/ukpga/2015/5/schedule/16/paragraph/19); [S.R. 2017/44](https://www.legislation.gov.uk/nisr/2017/44), [art. 2(2)](https://www.legislation.gov.uk/nisr/2017/44/article/2/2) (with [arts. 3](https://www.legislation.gov.uk/nisr/2017/44/article/3), [4](https://www.legislation.gov.uk/nisr/2017/44/article/4))
[^key-8deff00709680c4d329a619402967079]: Words in [s. 70(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/7) substituted (coming into force in accordance with reg. 1(1) of the amending Rule) by [The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236)](https://www.legislation.gov.uk/nisr/2016/236), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2016/236/regulation/1/1), [4(2)(a)](https://www.legislation.gov.uk/nisr/2016/236/regulation/4/2/a)
[^key-4183680d40e0cee9f82fc515b76624c9]: Words in [s. 70(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/7) substituted (coming into force in accordance with reg. 1(1) of the amending Rule) by [The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236)](https://www.legislation.gov.uk/nisr/2016/236), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2016/236/regulation/1/1), [4(2)(b)](https://www.legislation.gov.uk/nisr/2016/236/regulation/4/2/b)
[^key-89fd557e0fe33dc75d8c81033c109fe9]: [S. 70(7A)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/7A) inserted (coming into force in accordance with reg. 1(1) of the amending Rule) by [The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236)](https://www.legislation.gov.uk/nisr/2016/236), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2016/236/regulation/1/1), [4(3)](https://www.legislation.gov.uk/nisr/2016/236/regulation/4/3)
[^key-7f3cc64a814928b5ac261d961092bc4c]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (15.11.2018) by [The Social Security (Updating of EU References) (Amendment) (Northern Ireland) Regulations 2018 (S.I. 2018/1085)](https://www.legislation.gov.uk/uksi/2018/1085), [regs. 1](https://www.legislation.gov.uk/uksi/2018/1085/regulation/1), [2(a)](https://www.legislation.gov.uk/uksi/2018/1085/regulation/2/a)
[^key-74583cf1544245d9db3570c6db3efccf]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (15.11.2018) by [The Social Security (Updating of EU References) (Amendment) (Northern Ireland) Regulations 2018 (S.I. 2018/1085)](https://www.legislation.gov.uk/uksi/2018/1085), [regs. 1](https://www.legislation.gov.uk/uksi/2018/1085/regulation/1), [2(b)](https://www.legislation.gov.uk/uksi/2018/1085/regulation/2/b)
[^key-69b726f9cee45d248ed2bca27f4c4c2d]: Words in [s. 38(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/2) substituted (6.12.2018) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 11(3)](https://www.legislation.gov.uk/nia/2008/1/section/11/3), [Sch. 1 para. 37](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/37) (as amended, in the case of s. 11, by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(2)](https://www.legislation.gov.uk/nia/2012/3/section/34/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/nia/2012/3/schedule/1/paragraph/5/b))
[^key-c6929358e531fb8e3ba03201238a05ff]: Words in [s. 64(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/64/1) substituted (6.12.2018) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 11(3)](https://www.legislation.gov.uk/nia/2008/1/section/11/3), [Sch. 1 para. 38](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/38) (as amended, in the case of s. 11, by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(2)](https://www.legislation.gov.uk/nia/2012/3/section/34/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/nia/2012/3/schedule/1/paragraph/5/b))
[^key-c03befc2f8fa68dc0e6d41fbaa385cde]: Words in [s. 75(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/75/1) substituted (6.12.2018) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 11(3)](https://www.legislation.gov.uk/nia/2008/1/section/11/3), [Sch. 1 para. 39(2)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/39/2) (as amended, in the case of s. 11, by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(2)](https://www.legislation.gov.uk/nia/2012/3/section/34/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/nia/2012/3/schedule/1/paragraph/5/b))
[^key-5eecebc2800f7b9753024ab8f8f34ad8]: Words in [s. 75](https://www.legislation.gov.uk/ukpga/1992/7/section/75) heading substituted (6.12.2018) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 11(3)](https://www.legislation.gov.uk/nia/2008/1/section/11/3), [Sch. 1 para. 39(3)](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/39/3) (as amended, in the case of s. 11, by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(2)](https://www.legislation.gov.uk/nia/2012/3/section/34/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/nia/2012/3/schedule/1/paragraph/5/b))
[^key-681877a735a2c6a33ca27f8ee2bf1066]: Words in [s. 145(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/145/4) substituted (6.12.2018) by [Pensions Act (Northern Ireland) 2008 (c. 1)](https://www.legislation.gov.uk/nia/2008/1), [s. 11(3)](https://www.legislation.gov.uk/nia/2008/1/section/11/3), [Sch. 1 para. 40](https://www.legislation.gov.uk/nia/2008/1/schedule/1/paragraph/40) (as amended, in the case of s. 11, by [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [s. 34(2)](https://www.legislation.gov.uk/nia/2012/3/section/34/2), [Sch. 1 para. 5(b)](https://www.legislation.gov.uk/nia/2012/3/schedule/1/paragraph/5/b))
[^key-ba5e3526b9fdf883295e9069418ca66d]: [S. 167ZT(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT/2) substituted (3.1.2019) by [The Human Fertilisation and Embryology Act 2008 (Remedial) Order 2018 (S.I. 2018/1413)](https://www.legislation.gov.uk/uksi/2018/1413), [art. 1(1)](https://www.legislation.gov.uk/uksi/2018/1413/article/1/1), [Sch. 1 para. 8(1)](https://www.legislation.gov.uk/uksi/2018/1413/schedule/1/paragraph/8/1)
[^key-6b25fa15be69e8563aa538823aee59a6]: Words in [s. 167ZT(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT/3/a) inserted (3.1.2019) by [The Human Fertilisation and Embryology Act 2008 (Remedial) Order 2018 (S.I. 2018/1413)](https://www.legislation.gov.uk/uksi/2018/1413), [art. 1(1)](https://www.legislation.gov.uk/uksi/2018/1413/article/1/1), [Sch. 1 para. 8(2)](https://www.legislation.gov.uk/uksi/2018/1413/schedule/1/paragraph/8/2)
[^key-d8653b2b874180d2ef854cdf67d07798]: [S. 37(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/4/b) and preceding word substituted for [s. 37(4)(b)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/37/4/b) (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/2) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-c0d398ea1ccdbc0f7c496896aac1088d]: [S. 38(3)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/3/c) and preceding word substituted for [s. 38(3)(c)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/38/3/c) (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(3)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/3) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-397d197c334040aea7cb321a7c3e4530]: S. 39A(5)(b) and preceding word substituted for [s. 39A(5)(b)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/39A/5/b) (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(4)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/4) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-8b6fc3bbdb9e7508fc0375e35e7d03f3]: [S. 48(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/5) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(5)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/5) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-6b5a9f95f9860a8d302c013706de26f9]: [S. 48A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/2A) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(6)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/6/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-e53053db4e754beb237061728269dabb]: [S. 48A(6A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/6A) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(6)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/6/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-e3760598758bfeb12b721c23fb975f63]: [S. 48A(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/8) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(6)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/6/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-be39ea85aea6fbc9d233473b469f2eea]: [S. 48AA(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/48AA/2A) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(7)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/7/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-46b5dd2f727ccb24226a65ae6227d63c]: [S. 48AA(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/48AA/9) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(7)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/7/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-6249a044d106b21909fe5a479e427c09]: [S. 48B(1ZAA)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/1ZAA) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(8)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/8/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-5230bc723bed28e7e3ae75da2a77e298]: [S. 48B(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/48B/11) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(8)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/8/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-6d9a18aaa7a3703d5e54c199bd83b8e3]: Word in [s. 51(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-9abc5219666f017e99a5e66856a82231]: Word in [s. 51(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-4aeaf9cd2ded401ba555477aef7ffc8a]: Words in [s. 51(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/2) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-a77c665c99e687eaa15419f9c7deb8d2]: [S. 51(7)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/7/aa) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(d)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/d) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-e23b6a3be9aaa3aae760daf73150384e]: [S. 51(12)](https://www.legislation.gov.uk/ukpga/1992/7/section/51/12) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(9)(e)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/9/e) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-ae78cc946c2ec725195f0479d5dfc82c]: [S. 51ZA](https://www.legislation.gov.uk/ukpga/1992/7/section/51ZA) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(10)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/10) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-78e881e9707b1864420d8c4f919b4197]: [S. 62(1)(ad)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/ad)[(ae)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/1/ae) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(11)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/11/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-a91f581770431e20f3581f1c6e0c7fd2]: [S. 62(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/3)[(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/62/4) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(11)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/11/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-51b3625fabda6819eb06c75045019116]: Words in [s. 77(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/9) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(12)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/12/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-00402d2b8d72a37044564e1b9cbb944a]: Words in [s. 77(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/77/9) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(12)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/12/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-fde90ee189bc6697370ffe2a621c878b]: [S. 121(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1A) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(13)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/13) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-e3b6a1834b109390a91e82808240e184]: Words in [s. 133(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(14)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/14/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-882944edad5fac96da4a3827e1b2f848]: [S. 133(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/133/1A) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(14)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/14/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-fcd105615f012f17ae4f78f85489867e]: Words in [s. 141A(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/2/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-4b28b39f866633455437f564c3d19d5b]: Words in [s. 141A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/5) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(b)(i)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/b/i) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-828fe4a2891ea50c29181dd33f48b136]: Words in [s. 141A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/5) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(b)(ii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/b/ii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-6fa4a6e90d0655d2bc352c00d4a77326]: Words in [s. 141A(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/5) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(b)(iii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/b/iii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-3bc3f2315c1d058bf996fd9db3249f2f]: [S. 141A(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/141A/6) omitted (13.1.2020) by virtue of [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(15)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/15/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-6fff993f6289205ee8c373611e6fa605]: Words in [s. 167ZL(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZL/4/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(16)(a)(i)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/16/a/i) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-b4d93e56e096f6c5de5498a4666d0942]: Words in [s. 167ZL(4)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZL/4/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(16)(a)(ii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/16/a/ii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-5393f794c6f31a1e0499daa757f3cc0d]: [S. 167ZL(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZL/4A) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(16)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/16/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-feeb8d704e09149550b3ed700cf0cebc]: Figure in [Sch. 3 para. 5(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5/1/c) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(17)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/17) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-525a46dcbf7b18fd37beb347a7668474]: Figure in [Sch. 3 para. 5A(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/3/paragraph/5A/1/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(17)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/17) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-90365b65024b23694d694cf20f3926f3]: Words in [Sch. 5 para. 5(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5/2/a) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(a)(i)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/a/i) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-ac3eefcfcb0aaed5998a0b8cb0158a4b]: Words in [Sch. 5 para. 5(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5/2/b) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(a)(ii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/a/ii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-9e2239677e1dde9a7ee9c40ff7069d51]: Words in [Sch. 5 para. 5(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5/2/c) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(a)(iii)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/a/iii) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-213aea6603d19af45253737d23c1bb71]: Words in [Sch. 5 para. 5A(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5A/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-c051598edfdeb83633631d2c734e6b8c]: Word in [Sch. 5 para. 5A(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5A/2) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-51d484eb3ca590ab883793912680c16d]: Word in [Sch. 5 para. 5A(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/5A/3) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(c)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/c) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-f143dda0543af08329284b94a898b6c9]: Words in [Sch. 5 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(d)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/d) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-b726cc1a3459bf40c1621b22c011fa6d]: Words in [Sch. 5 para. 6A(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6A/1) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(e)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/e) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-4a3d007e1a1a9f34789661255d27c5f3]: Words in [Sch. 5 para. 6A(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/6A/2/c) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(f)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/f) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-28fd079a19011ba7c633a2852e87067e]: [Sch. 5 para. 7(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7/3) inserted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(18)(g)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/18/g) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-2d4a1485ae5cf77ddc827b0948adcbc0]: [Sch. 7 para. 4(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/4/3/a/ii) and preceding word substituted for [Sch. 7 para. 4(3)(a)(ii)(iii)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7) (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(19)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/19/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-f1bdcb4105401ba9811d5ce7c80f2b06]: Words in [Sch. 7 para. 15(3)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/15/3) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(19)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/19/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-a9299da8756bd59dc6fb9b2064790826]: [Sch. 10 para. 3](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/3) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(20)(a)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/20/a) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-dc3c37ec5627e3e783c696cc6a109387]: Words in [Sch. 10 para. 4(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10/paragraph/4/2) substituted (13.1.2020) by [The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514)](https://www.legislation.gov.uk/uksi/2019/1514), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/1/2), [66(20)(b)](https://www.legislation.gov.uk/uksi/2019/1514/regulation/66/20/b) (with [regs. 6-9](https://www.legislation.gov.uk/uksi/2019/1514/regulation/6))
[^key-dd59571ffbc39ac0d30f560258fb2d51]: Words in [s. 167ZV(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZV/2/a) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(2)(a)](https://www.legislation.gov.uk/nia/2016/15/section/25/2/a), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-096fcd35c79ca175cfc751d4c4c02075]: Words in [s. 167ZX(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZX/2/a) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(2)(b)](https://www.legislation.gov.uk/nia/2016/15/section/25/2/b), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-2b5343be858f57a284e387e30b50fa58]: Word in [s. 167ZZ(1)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ/1/a/i) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(3)(a)](https://www.legislation.gov.uk/nia/2016/15/section/25/3/a), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-6c170b603a4e85111b88efc0b60d8aae]: Word in [s. 167ZZ(1)(a)(ii)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ/1/a/ii) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(3)(b)](https://www.legislation.gov.uk/nia/2016/15/section/25/3/b), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-5ace33a840c00a464fc66a2b4e689c59]: Word in [s. 167ZZ(1)(a)(v)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ/1/a/v) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(3)(c)](https://www.legislation.gov.uk/nia/2016/15/section/25/3/c), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-fbefec02b70b1824728bb7c1fa5c3777]: Word in [s. 167ZZ(1)(a)(vi)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ/1/a/vi) substituted (27.1.2020) by [Employment Act (Northern Ireland) 2016 (c. 15)](https://www.legislation.gov.uk/nia/2016/15), [ss. 25(3)(d)](https://www.legislation.gov.uk/nia/2016/15/section/25/3/d), [29(2)](https://www.legislation.gov.uk/nia/2016/15/section/29/2); [S.R. 2020/1](https://www.legislation.gov.uk/nisr/2020/1), [art. 2(j)](https://www.legislation.gov.uk/nisr/2020/1/article/2/j)
[^key-ac657d01d0b68b35ffad41c0c3ae83d3]: S. 147(4A) inserted (temp.) (25.3.2020) by virtue of [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [ss. 44(a)](https://www.legislation.gov.uk/ukpga/2020/7/section/44/a), [87(1)](https://www.legislation.gov.uk/ukpga/2020/7/section/87/1) (with [ss. 88-90](https://www.legislation.gov.uk/ukpga/2020/7/section/88) and [S.I. 2022/151](https://www.legislation.gov.uk/uksi/2022/151), [art. 2](https://www.legislation.gov.uk/uksi/2022/151/article/2))
[^key-edb946f0b6ad221a5f8dce70e3a8bd66]: S. 171(5A) inserted (temp.) (25.3.2020) by virtue of [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [ss. 44(b)](https://www.legislation.gov.uk/ukpga/2020/7/section/44/b), [87(1)](https://www.legislation.gov.uk/ukpga/2020/7/section/87/1) (with [ss. 88-90](https://www.legislation.gov.uk/ukpga/2020/7/section/88) and [S.I. 2022/151](https://www.legislation.gov.uk/uksi/2022/151), [art. 2](https://www.legislation.gov.uk/uksi/2022/151/article/2))
[^key-f3906a9cf410516951f610e0bbb4ab61]: [S. 10(1A)-(1C)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/1A) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/2), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-1c98638dd0944581362ee64acb1981a9]: Words in [s. 10(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/2) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/3), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-a79276dfe58e517a126002868e927f96]: [S. 10(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/3A) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(4)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/4), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-790da8847e4fd88bc2d0bc362332c5cc]: Words in [s. 10(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/4) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(5)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/5), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-cbd2e2adf6c59adba363464b6c14ff3c]: [S. 10(4A)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/4A) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(6)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/6), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-112532291e28d361b780c28fc0051489]: Words in [s. 10(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/5) substituted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(7)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/7), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-263f5572077a43ac6adb137f213d0efe]: Words in [s. 10(9)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/9/a) substituted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(8)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/8), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-775104c20d61978a5c29431d02c9393c]: [S. 10(12)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/12) inserted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(9)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/9), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-61fe9f110bacdecb35b429eade05730f]: Words in [s. 10(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/10/2) substituted (6.4.2020 except in relation to sporting testimonials which take place on or after 6.4.2020 but which were announced before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 4(2)](https://www.legislation.gov.uk/ukpga/2019/23/section/4/2), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 3](https://www.legislation.gov.uk/uksi/2020/285/regulation/3)
[^key-cc24c0558cbdc0eb291efad19be728cb]: [S. 10ZBA](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZBA) inserted (6.4.2020 except in relation to sporting testimonials which take place on or after 6.4.2020 but which were announced before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 4(4)](https://www.legislation.gov.uk/ukpga/2019/23/section/4/4), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 3](https://www.legislation.gov.uk/uksi/2020/285/regulation/3)
[^key-36d43b159d07d77e913495407f41c421]: Words in [s. 10 heading](https://www.legislation.gov.uk/ukpga/1992/7/part/I/crossheading/class-1a-contributions) omitted (6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020) by virtue of [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 2(10)](https://www.legislation.gov.uk/ukpga/2019/23/section/2/10), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 2](https://www.legislation.gov.uk/uksi/2020/285/regulation/2)
[^key-0f7513d5ad7f9898e42a03a7f98ebf79]: [S. 10ZA(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/10ZA/1A) inserted (6.4.2020 except in relation to sporting testimonials which take place on or after 6.4.2020 but which were announced before 6.4.2020) by [National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (c. 23)](https://www.legislation.gov.uk/ukpga/2019/23), [ss. 4(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/4/3), [5(3)](https://www.legislation.gov.uk/ukpga/2019/23/section/5/3); [S.I. 2020/285](https://www.legislation.gov.uk/uksi/2020/285), [reg. 3](https://www.legislation.gov.uk/uksi/2020/285/regulation/3)
[^key-594c06259f8982b2c32b98ac4188a50d]: Words in [s. 48(5)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/5/a/i) inserted (7.12.2020) by [The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)](https://www.legislation.gov.uk/uksi/2020/1143), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/1/2), [39(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/39/2)
[^key-d85366d9875d2ca9ab48a363fb6e3829]: [S. 48(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/48/6) inserted (7.12.2020) by [The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)](https://www.legislation.gov.uk/uksi/2020/1143), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/1/2), [39(3)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/39/3)
[^key-dfa8dd39a79647b20de60804c52a1171]: Words in [s. 48A(6A)(a)(i)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/6A/a/i) inserted (7.12.2020) by [The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)](https://www.legislation.gov.uk/uksi/2020/1143), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/1/2), [39(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/39/2)
[^key-44adf70f0a4d67142dbebe1f46f75f4e]: [S. 48A(6B)](https://www.legislation.gov.uk/ukpga/1992/7/section/48A/6B) inserted (7.12.2020) by [The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143)](https://www.legislation.gov.uk/uksi/2020/1143), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/1/2), [39(4)](https://www.legislation.gov.uk/uksi/2020/1143/regulation/39/4)
[^key-0016d70b7bdb0c0f6220abb919838844]: Act modified (coming into force in accordance with art. 1 of the amending Rule) by [The Social Security (Ireland) Order (Northern Ireland) 2019 (S.R. 2019/77)](https://www.legislation.gov.uk/nisr/2019/77), [art. 2](https://www.legislation.gov.uk/nisr/2019/77/article/2); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)
[^key-abcdd71b52cf971d971cf5426bcd2a24]: Act modified (coming into force in accordance with art. 1 of the amending Rule) by [The Social Security (Switzerland) (Citizens' Rights Agreement) Order (Northern Ireland) 2019 (S.R. 2019/212)](https://www.legislation.gov.uk/nisr/2019/212), [art. 2(2)(b)](https://www.legislation.gov.uk/nisr/2019/212/article/2/2/b); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)
[^key-4c51cc06c7b649660711ffaaf474f984]: Act modified (1.1.2021) by [The Social Security (Norway) Order (Northern Ireland) 2020 (S.R. 2020/357)](https://www.legislation.gov.uk/nisr/2020/357), [arts. 1(2)](https://www.legislation.gov.uk/nisr/2020/357/article/1/2), [2](https://www.legislation.gov.uk/nisr/2020/357/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2020/357/schedule)
[^key-5bd14ce7af0028e8d686316361bfa70f]: Sum in [s. 15(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3) substituted (6.4.2021) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157)](https://www.legislation.gov.uk/uksi/2021/157), [regs. 1](https://www.legislation.gov.uk/uksi/2021/157/regulation/1), [5(2)](https://www.legislation.gov.uk/uksi/2021/157/regulation/5/2)
[^key-7bca964dfb8442b0fb90565e8de975d1]: Sum in [s. 18(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1A) substituted (6.4.2021) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157)](https://www.legislation.gov.uk/uksi/2021/157), [regs. 1](https://www.legislation.gov.uk/uksi/2021/157/regulation/1), [5(2)](https://www.legislation.gov.uk/uksi/2021/157/regulation/5/2)
[^key-2dc382edd0e355d350ed6b1f11016882]: [Sch. 2 para. 3(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/3/1) modified (10.6.2021) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 2 para. 3(5)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/2/paragraph/3/5)
[^key-866170e6bae4af944236c60fca2fbe18]: S. 8(2) modified (for the tax year 2022-23) by [Health and Social Care Levy Act 2021 (c. 28)](https://www.legislation.gov.uk/ukpga/2021/28), [s. 5(4)(a)](https://www.legislation.gov.uk/ukpga/2021/28/section/5/4)
[^M_C_9d36ca0b-e755-40d1-f5c2-0a8a327ff08a]: S. 9(2) modified (for the tax year 2022-23) by [Health and Social Care Levy Act 2021 (c. 28)](https://www.legislation.gov.uk/ukpga/2021/28), [s. 5(4)(b)](https://www.legislation.gov.uk/ukpga/2021/28/section/5/4/b)
[^M_C_1e6b88b7-b4fe-4d76-b3c0-82f0c502e155]: S. 15(3ZA) modified (for the tax year 2022-23) by [Health and Social Care Levy Act 2021 (c. 28)](https://www.legislation.gov.uk/ukpga/2021/28), [s. 5(4)(c)](https://www.legislation.gov.uk/ukpga/2021/28/section/5/4/c)
[^key-9e3f856dd68ba3ea2716f8abb81758d1]: Word in [s. 70(2)(d)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2/d) omitted (17.11.2021) by virtue of [The Social Security (Scotland) Act 2018 (Disability Assistance for Children and Young People) (Consequential Modifications) (No. 2) Order 2021 (S.I. 2021/1301)](https://www.legislation.gov.uk/uksi/2021/1301), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2021/1301/article/1/2), [5(2)](https://www.legislation.gov.uk/uksi/2021/1301/article/5/2)
[^key-82268b9dcb58009c79bce9693fdad565]: [S. 70(2)(da)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2/da) inserted (17.11.2021) by [The Social Security (Scotland) Act 2018 (Disability Assistance for Children and Young People) (Consequential Modifications) (No. 2) Order 2021 (S.I. 2021/1301)](https://www.legislation.gov.uk/uksi/2021/1301), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2021/1301/article/1/2), [5(3)](https://www.legislation.gov.uk/uksi/2021/1301/article/5/3)
[^key-abebdd1a2adf2efaaeb30f73f754b5f1]: Words in [s. 144(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/144/1/a) substituted (3.12.2021) by [The Social Security (Amendment) Regulations (Northern Ireland) 2021 (S.R. 2021/287)](https://www.legislation.gov.uk/nisr/2021/287), [regs. 1](https://www.legislation.gov.uk/nisr/2021/287/regulation/1), [2](https://www.legislation.gov.uk/nisr/2021/287/regulation/2)
[^key-8df6fe7d92b7efac9faf40a06117b65f]: Word in [s. 70(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2/da) omitted (21.3.2022) by virtue of [The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332)](https://www.legislation.gov.uk/uksi/2022/332), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2022/332/article/1/2), [16(2)(a)](https://www.legislation.gov.uk/uksi/2022/332/article/16/2/a)
[^key-cbd6a617b5dcb3b506705c7a105ee494]: [S. 70(2)(db)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2/db) inserted (21.3.2022) by [The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332)](https://www.legislation.gov.uk/uksi/2022/332), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2022/332/article/1/2), [16(2)(b)](https://www.legislation.gov.uk/uksi/2022/332/article/16/2/b)
[^key-81795001fb1dad002aeff9f52985be9f]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (21.3.2022) by [The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332)](https://www.legislation.gov.uk/uksi/2022/332), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2022/332/article/1/2), [16(3)(a)](https://www.legislation.gov.uk/uksi/2022/332/article/16/3/a)
[^key-c28295db184d81d708f29d09e0e34701]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (21.3.2022) by [The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332)](https://www.legislation.gov.uk/uksi/2022/332), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2022/332/article/1/2), [16(3)(b)](https://www.legislation.gov.uk/uksi/2022/332/article/16/3/b)
[^key-625aea7685965b53f692f6806889f367]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) inserted (22.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 2](https://www.legislation.gov.uk/nia/2022/5/section/2), [5(1)](https://www.legislation.gov.uk/nia/2022/5/section/5/1)
[^M_C_06ee5d2b-a34a-4aa6-93e5-2f25471e1f13]: S. 167ZZ9 modified (temp.) (22.3.2022 with effect in accordance with [s. 3(1)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/1)[(2)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/2) of the amending Act) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 3(3)-(5)](https://www.legislation.gov.uk/nia/2022/5/section/3/3), [5(1)](https://www.legislation.gov.uk/nia/2022/5/section/5/1)
[^M_C_80b4fabf-92be-4484-9339-dfe88877a2d0]: [S. 167ZZ10(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ10/4) modified (temp.) (22.3.2022 with effect in accordance with [s. 3(1)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/1)[(2)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/2) of the amending Act) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 3(3)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/3)[(6)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/6), [5(1)](https://www.legislation.gov.uk/nia/2022/5/section/5/1)
[^key-a6d0c2eb96d630607ab6469f54806ed6]: S. 167ZZ11(1) modified (temp.) (22.3.2022 with effect in accordance with [s. 3(1)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/1)[(2)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/2) of the amending Act) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 3(3)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/3)[(7)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/7), [5(1)](https://www.legislation.gov.uk/nia/2022/5/section/5/1)
[^M_C_85c36685-a6ad-446b-dac0-2336e9ef4f79]: S. 167ZZ17 modified (temp.) (22.3.2022 with effect in accordance with [s. 3(1)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/1)[(2)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/2) of the amending Act) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 3(3)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/3)[(8)](http:/www.legislation.gov.uk/id/nia/2022/5/section/3/8), [5(1)](https://www.legislation.gov.uk/nia/2022/5/section/5/1)
[^key-ddd7c0c69f4aeb8b01d8b38c1a870be2]: Words in [s. 1(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/5) substituted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)](http:/www.legislation.gov.uk/id/ukpga/2022/5/5)[(6)](http:/www.legislation.gov.uk/id/ukpga/2022/5/6), [Sch. para. 3](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/3); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-5884701bb9111424756bc1ab113b5968]: Word in [s. 4(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/4/1/a/v) omitted (23.3.2022) by virtue of [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 4](https://www.legislation.gov.uk/nia/2022/5/section/4), [5(5)](https://www.legislation.gov.uk/nia/2022/5/section/5/5)[(6)](https://www.legislation.gov.uk/nia/2022/5/section/5/6), [Sch. para. 4(a)](https://www.legislation.gov.uk/nia/2022/5/schedule/paragraph/4/a); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-168d9a43c8b81789b805fb8d33f9564e]: [S. 4(1)(a)(vi)](https://www.legislation.gov.uk/ukpga/1992/7/section/4/1/a/vi) and word inserted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)(6)](https://www.legislation.gov.uk/ukpga/2022/5/section/5/5/6), [Sch. para. 4(b)](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/4/b); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-fd582d9fda6b9923a07e53328420ce2f]: Words in [s. 4AA(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/4AA/2) substituted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)](http:/www.legislation.gov.uk/id/ukpga/2022/5/5)[(6)](http:/www.legislation.gov.uk/id/ukpga/2022/5/6), [Sch. para. 5](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/5); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-1c0059754b33590ec8b012f2b6856e8b]: Words in [s. 4C(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/11) substituted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)](http:/www.legislation.gov.uk/id/ukpga/2022/5/5)[(6)](http:/www.legislation.gov.uk/id/ukpga/2022/5/6), [Sch. para. 6](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/6); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-93a6727b02c06bf4a4c8b78b59d9d283]: Words in [s. 170](https://www.legislation.gov.uk/ukpga/1992/7/section/170) substituted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)](http:/www.legislation.gov.uk/id/ukpga/2022/5/5)[(6)](http:/www.legislation.gov.uk/id/ukpga/2022/5/6), [Sch. para. 7](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/7); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-8f3c125d30034e7b09917b382916016a]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) inserted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 4](https://www.legislation.gov.uk/nia/2022/5/section/4), [5(5)](https://www.legislation.gov.uk/nia/2022/5/section/5/5)[(6)](https://www.legislation.gov.uk/nia/2022/5/section/5/6), [Sch. para. 8(2)](https://www.legislation.gov.uk/nia/2022/5/schedule/part/1/paragraph/8/2); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-67c04bdfe32085df68c42910ba8ba5dc]: Words in [s. 172(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/4) substituted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/nia/2022/5), [ss. 4](https://www.legislation.gov.uk/nia/2022/5/section/4), [5(5)](https://www.legislation.gov.uk/nia/2022/5/section/5/5)[(6)](https://www.legislation.gov.uk/nia/2022/5/section/5/6), [Sch. para. 8(3)](https://www.legislation.gov.uk/nia/2022/5/schedule/part/1/paragraph/8/3); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^key-fcb50d6e03a7784c6e251cbd585a8270]: [S. 172(7B)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/7B) inserted (23.3.2022) by [Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5)](https://www.legislation.gov.uk/ukpga/2022/5), [ss. 4](https://www.legislation.gov.uk/ukpga/2022/5/section/4), [5(5)(6)](https://www.legislation.gov.uk/ukpga/2022/5/section/5/5/6), [Sch. para. 8(4)](https://www.legislation.gov.uk/ukpga/2022/5/schedule/paragraph/8/4); [S.R. 2022/136](https://www.legislation.gov.uk/nisr/2022/136), [arts. 2](https://www.legislation.gov.uk/nisr/2022/136/article/2), [3](https://www.legislation.gov.uk/nisr/2022/136/article/3)
[^M_F_ab6f706c-08cc-4207-ec9a-601dbb15d7dc]: [S. 155B](https://www.legislation.gov.uk/ukpga/1992/7/section/155B) inserted (temp.) (25.3.2020) by virtue of [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [ss. 42(1)](https://www.legislation.gov.uk/ukpga/2020/7/section/42/1), [87(1)](https://www.legislation.gov.uk/ukpga/2020/7/section/87/1) (with [s. 88](https://www.legislation.gov.uk/ukpga/2020/7/section/88)); which affecting provision expired (25.3.2022) by virtue of [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [s. 89](https://www.legislation.gov.uk/ukpga/2020/7/section/89) (with [s. 90](https://www.legislation.gov.uk/ukpga/2020/7/section/90))
[^key-a9abbd34b195ed62806dbe51690d4a6b]: Words in [Sch. 9 para. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/2) omitted (1.4.2022) by virtue of [Health and Social Care Act (Northern Ireland) 2022 (c. 3)](https://www.legislation.gov.uk/nia/2022/3), [s. 8(1)(b)](https://www.legislation.gov.uk/nia/2022/3/section/8/1/b), [Sch. 1 para. 151(a)](https://www.legislation.gov.uk/nia/2022/3/schedule/1/paragraph/151/a); [S.R. 2022/102](https://www.legislation.gov.uk/nisr/2022/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/2022/102/article/2/b)
[^key-12ea2183ca8db5d04908cd9964a42db5]: Words in [Sch. 9 para. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/9/paragraph/1/2) substituted (1.4.2022) by virtue of [Health and Social Care Act (Northern Ireland) 2022 (c. 3)](https://www.legislation.gov.uk/nia/2022/3), [s. 8(1)(b)](https://www.legislation.gov.uk/nia/2022/3/section/8/1/b), [Sch. 1 para. 151(b)](https://www.legislation.gov.uk/nia/2022/3/schedule/1/paragraph/151/b); [S.R. 2022/102](https://www.legislation.gov.uk/nisr/2022/102), [art. 2(b)](https://www.legislation.gov.uk/nisr/2022/102/article/2/b)
[^key-1d80bc0f2efb10525b4907bed87385fb]: [S. 167ZZ12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ12/8) excluded (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [10(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/10/1)
[^key-94633bc7cd5e0921d838c5cad11519f8]: [S. 167ZZ17(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ17/6) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [19(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/19/1)
[^key-14bfce8f0fcc17e63ef9c588b690da6c]: [S. 167ZZ14(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/1)[(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/2) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [21](https://www.legislation.gov.uk/nisr/2022/167/regulation/21)
[^key-25204489df5f4ac4ef34353aff7b8813]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [25(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/25/1)
[^key-44f03daedfc9d7371cfb05e31fd7b1b0]: [S. 10](https://www.legislation.gov.uk/ukpga/1992/7/section/10) modified (with application in accordance with Sch. para. 2(1) of the amending Act) by [Health and Social Care Levy (Repeal) Act 2022 (c. 43)](https://www.legislation.gov.uk/ukpga/2022/43), [Sch. para. 2(3)](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/2/3) (with [Sch. para. 8](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/8))
[^key-2f32f3e38d4aa68f71fba63361711b22]: [S. 10](https://www.legislation.gov.uk/ukpga/1992/7/section/10) modified (with application in accordance with Sch. para. 1(1) of the amending Act) by [Health and Social Care Levy (Repeal) Act 2022 (c. 43)](https://www.legislation.gov.uk/ukpga/2022/43), [Sch. para. 1(3)](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/1/3) (with [Sch. para. 8](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/8))
[^key-6ff2707c4cb6a084f775c504c99e6eb1]: [S. 10A](https://www.legislation.gov.uk/ukpga/1992/7/section/10A) modified (6.4.2022 for the tax year 2022-23) by [Health and Social Care Levy (Repeal) Act 2022 (c. 43)](https://www.legislation.gov.uk/ukpga/2022/43), [Sch. para. 3(2)](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/3/2) (with [Sch. para. 8](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/8))
[^key-cb3ec70dba89167a80dcbb9f1d5ccfc0]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [12(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/12/1)
[^key-74eb25dbdd57a643be15f731b8c97e0c]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [16(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/16/1)
[^key-1ccfeb3214ac50f24f22c9ad072676be]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) applied (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [17(b)](https://www.legislation.gov.uk/nisr/2022/167/regulation/17/b)
[^key-ba473bab6ce600faf722028871eb64e4]: [Pt. 1](https://www.legislation.gov.uk/ukpga/1992/7/part/1) modified (6.4.2022 for the tax year 2022-23) by [Health and Social Care Levy (Repeal) Act 2022 (c. 43)](https://www.legislation.gov.uk/ukpga/2022/43), [s. 2(3)](https://www.legislation.gov.uk/ukpga/2022/43/section/2/3) (with [Sch. para. 8](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/8))
[^key-d434397bdca81076e9538574533d22ea]: [Pt. 1](https://www.legislation.gov.uk/ukpga/1992/7/part/1) modified (6.4.2022 for the tax year 2022-23) by [Health and Social Care Levy (Repeal) Act 2022 (c. 43)](https://www.legislation.gov.uk/ukpga/2022/43), [Sch. para. 5(1)(2)(4)](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/5/1/2/4) (with [Sch. para. 8](https://www.legislation.gov.uk/ukpga/2022/43/schedule/paragraph/8))
[^key-643885e05ae2350abafd3c17848c8692]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [11(4)](https://www.legislation.gov.uk/nisr/2022/167/regulation/11/4)
[^key-e04ae149746f00c49d68d116c00890bd]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) excluded (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [11(5)](https://www.legislation.gov.uk/nisr/2022/167/regulation/11/5)
[^key-11e651298f87fdaba63ee3a7683c77eb]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [18(1)](https://www.legislation.gov.uk/nisr/2022/167/regulation/18/1)
[^key-bbbd5a5577359eff10f03154f0961d73]: Sum in [s. 11(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/2) substituted (6.4.2022) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2022 (S.I. 2022/232)](https://www.legislation.gov.uk/uksi/2022/232), [regs. 1](https://www.legislation.gov.uk/uksi/2022/232/regulation/1), [3(a)](https://www.legislation.gov.uk/uksi/2022/232/regulation/3/a)
[^key-7c34fd20c8db570ca9e407d76c8f2076]: Sum in [s. 11(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/6) substituted (6.4.2022) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2022 (S.I. 2022/232)](https://www.legislation.gov.uk/uksi/2022/232), [regs. 1](https://www.legislation.gov.uk/uksi/2022/232/regulation/1), [3(a)](https://www.legislation.gov.uk/uksi/2022/232/regulation/3/a)
[^M_C_4890f451-3528-4811-d205-fe05833ea84b]: Pt. 12ZD modified (6.4.2022) by [The Statutory Parental Bereavement Pay (Persons Abroad and Mariners) Regulations (Northern Ireland) 2022 (S.R. 2022/170)](https://www.legislation.gov.uk/nisr/2022/170), [regs. 1](https://www.legislation.gov.uk/nisr/2022/170/regulation/1), [4-8](https://www.legislation.gov.uk/nisr/2022/170/regulation/4) (with [reg. 3](https://www.legislation.gov.uk/nisr/2022/170/regulation/3))
[^key-89f85b37abb1d8a73943d753a1164fa2]: [S. 126ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/126ZZ11/1) excluded (6.4.2022) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (revoked) 2022 (S.R. 2022/167)](https://www.legislation.gov.uk/nisr/2022/167), [regs. 1](https://www.legislation.gov.uk/nisr/2022/167/regulation/1), [26(b)](https://www.legislation.gov.uk/nisr/2022/167/regulation/26/b)
[^key-efda9b781b66a6f9ccacd2eadcd1072d]: Sum in [s. 13(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/13/1) substituted (6.4.2022) by [The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2022 (S.I. 2022/232)](https://www.legislation.gov.uk/uksi/2022/232), [regs. 1](https://www.legislation.gov.uk/uksi/2022/232/regulation/1), [4](https://www.legislation.gov.uk/uksi/2022/232/regulation/4)
[^key-44f477d92efff3bf24677f4987f8a982]: Sum in [s. 15(3)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/15/3/a) substituted (6.4.2022) by [National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16)](https://www.legislation.gov.uk/ukpga/2022/16), [s. 2(1)(b)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/1/b)[(2)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/2)
[^key-9c9f66a665699678a6f5946f8d01bac3]: Sum in [s. 18(1)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1/c) substituted (6.4.2022) by [National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16)](https://www.legislation.gov.uk/ukpga/2022/16), [s. 2(1)(b)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/1/b)[(2)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/2)
[^key-562245dcb9d059a018fe189c485dc652]: Sum in [s. 18(1A)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/18/1A/a) substituted (6.4.2022) by [National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16)](https://www.legislation.gov.uk/ukpga/2022/16), [s. 2(1)(b)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/1/b)[(2)](https://www.legislation.gov.uk/ukpga/2022/16/section/2/2)
[^key-dbcafb61fac5b5b7beaff6eb69e79e2f]: Sum in [Sch. 4 Pt. 3 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4/part/III/paragraph/5) substituted (11.4.2022) by [The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2022 (S.I. 2022/231)](https://www.legislation.gov.uk/uksi/2022/231), [regs. 1(3)](https://www.legislation.gov.uk/uksi/2022/231/regulation/1/3), [7](https://www.legislation.gov.uk/uksi/2022/231/regulation/7)
[^M_C_a2c4d5b5-a739-4488-fe1b-6952784c64de]: S. 151(1) disapplied (temp.) (28.3.2020) by [The Statutory Sick Pay (Coronavirus) (Suspension of Waiting Days and General Amendment) Regulations (Northern Ireland) 2020 (S.R. 2020/54)](https://www.legislation.gov.uk/nisr/2020/54), [regs. 1](https://www.legislation.gov.uk/nisr/2020/54/regulation/1), [2](https://www.legislation.gov.uk/nisr/2020/54/regulation/2) (made under [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [s. 43](https://www.legislation.gov.uk/ukpga/2020/7/section/43), which section was extended by [S.I. 2022/362](https://www.legislation.gov.uk/uksi/2022/362), [reg. 3](https://www.legislation.gov.uk/uksi/2022/362/regulation/3) and expired (25.9.2022) by virtue of [Coronavirus Act 2020 (c. 7)](https://www.legislation.gov.uk/ukpga/2020/7), [s. 89](https://www.legislation.gov.uk/ukpga/2020/7/section/89) with s saving in [S.I. 2022/987](https://www.legislation.gov.uk/uksi/2022/987), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2022/987/regulation/1/1), [2](https://www.legislation.gov.uk/uksi/2022/987/regulation/2))
[^key-520d9e5c94f214c2e143a274b5fe1e31]: [Sch. 5A para. 2](https://www.legislation.gov.uk/ukpga/1992/7/paragraph/2): sum modified (28.9.2022) by [The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2022 (S.R. 2022/231)](https://www.legislation.gov.uk/nisr/2022/231), [arts. 1](https://www.legislation.gov.uk/nisr/2022/231/article/1), [4(4)](https://www.legislation.gov.uk/nisr/2022/231/article/4/4)
[^key-b075098666bbd20448886f6840509ffc]: [S. 167ZZ12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ12/8) excluded (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [10(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/10/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-ffddfbc46b74d7adffaac59453926383]: [S. 167ZZ17(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ17/6) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [19(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/19/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-e2d8b5bae09c676af01e15c593d2ff80]: [S. 167ZZ14(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/1)[(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/2) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [21](https://www.legislation.gov.uk/nisr/2022/238/regulation/21) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-6e279668e6bf598f35d73c44ebe9fa60]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [25(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/25/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-653afa135733fd3d2aa3fd84440d0a6f]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [26(b)](https://www.legislation.gov.uk/nisr/2022/238/regulation/26/b) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-4def2b6f0dc761930746eca8822c83de]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [12(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/12/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-44d7ba4ba18e431a97f35b9b40be8909]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [16(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/16/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-eb1b08c0c9c27ecd8ddd5a7df6b76000]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) applied (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [17(b)](https://www.legislation.gov.uk/nisr/2022/238/regulation/17/b) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-55fb6197f3d53641aa0a67226306e920]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [11(4)](https://www.legislation.gov.uk/nisr/2022/238/regulation/11/4) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-bfc2e8e1343a1c1b70d8bf56809b5038]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) excluded (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [11(5)](https://www.legislation.gov.uk/nisr/2022/238/regulation/11/5) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-a03a265fec2d335eda077c6e47fe8944]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (3.10.2022) by [The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238)](https://www.legislation.gov.uk/nisr/2022/238), [regs. 1](https://www.legislation.gov.uk/nisr/2022/238/regulation/1), [18(1)](https://www.legislation.gov.uk/nisr/2022/238/regulation/18/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2022/238/regulation/30))
[^key-07bdb03a403cd9b902b1b926b292dfcc]: [S. 11(5A)-(5C)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/5A) inserted (14.12.2022 with effect from 6.4.2022) by [The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329)](https://www.legislation.gov.uk/uksi/2022/1329), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1329/regulation/1), [3(4)](https://www.legislation.gov.uk/uksi/2022/1329/regulation/3/4)
[^key-01b01d6e3c44fbbaee815127ea7305fb]: [S. 11(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/4) substituted (14.12.2022 with effect from 6.4.2022) by [The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329)](https://www.legislation.gov.uk/uksi/2022/1329), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1329/regulation/1), [3(3)](https://www.legislation.gov.uk/uksi/2022/1329/regulation/3/3)
[^key-527272c64c473f96bd72489013683cad]: Words in [s. 11(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/7) inserted (14.12.2022 with effect from 6.4.2022) by [The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329)](https://www.legislation.gov.uk/uksi/2022/1329), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1329/regulation/1), [3(5)](https://www.legislation.gov.uk/uksi/2022/1329/regulation/3/5)
[^key-126f41cde034c146e64bf74e7320ee48]: Words in [s. 11(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/2) substituted (14.12.2022 with effect from 6.4.2022) by [The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329)](https://www.legislation.gov.uk/uksi/2022/1329), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1329/regulation/1), [3(2)](https://www.legislation.gov.uk/uksi/2022/1329/regulation/3/2)
[^key-fd6c33e80d5113414559fda1c3f880ef]: [Sch. 7 para. 13(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/13/4): sum modified (27.3.2023) by [The Social Security (2022 Benefits Up-rating) Order (Northern Ireland) 2023 (S.R. 2023/27)](https://www.legislation.gov.uk/nisr/2023/27), [arts. 1](https://www.legislation.gov.uk/nisr/2023/27/article/1), [4(1)](https://www.legislation.gov.uk/nisr/2023/27/article/4/1)
[^key-1067ff6e4708e51068866e7e9e9a76f9]: [S. 55A](https://www.legislation.gov.uk/ukpga/1992/7/section/55A): sum modified (27.3.2023) by [The Social Security (2022 Benefits Up-rating) Order (Northern Ireland) 2023 (S.R. 2023/27)](https://www.legislation.gov.uk/nisr/2023/27), [arts. 1](https://www.legislation.gov.uk/nisr/2023/27/article/1), [4(4)](https://www.legislation.gov.uk/nisr/2023/27/article/4/4)
[^key-f4b3450ee50ab753602ffb15e2e58c7c]: [S. 55AA](https://www.legislation.gov.uk/ukpga/1992/7/section/55AA): sum modified (27.3.2023) by [The Social Security (2022 Benefits Up-rating) Order (Northern Ireland) 2023 (S.R. 2023/27)](https://www.legislation.gov.uk/nisr/2023/27), [arts. 1](https://www.legislation.gov.uk/nisr/2023/27/article/1), [4(4)](https://www.legislation.gov.uk/nisr/2023/27/article/4/4)
[^key-d4e6c6db5f4a97d72fc6f7e7e7b09c90]: [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5): sum modified (27.3.2023) by [The Social Security (2022 Benefits Up-rating) Order (Northern Ireland) 2023 (S.R. 2023/27)](https://www.legislation.gov.uk/nisr/2023/27), [arts. 1](https://www.legislation.gov.uk/nisr/2023/27/article/1), [4(3)(b)](https://www.legislation.gov.uk/nisr/2023/27/article/4/3/b)
[^key-f2f94898b111d5a92c98662d30401628]: [Sch. 5 para. 7A](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7A): sum modified (27.3.2023) by [The Social Security (2022 Benefits Up-rating) Order (Northern Ireland) 2023 (S.R. 2023/27)](https://www.legislation.gov.uk/nisr/2023/27), [arts. 1](https://www.legislation.gov.uk/nisr/2023/27/article/1), [4(3)(b)](https://www.legislation.gov.uk/nisr/2023/27/article/4/3/b)
[^key-2614e2d39cb2b83e1ec4a1c431b581b2]: [Sch. 5A para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5A/paragraph/2): sum modified (27.3.2023) by [The Social Security (2022 Benefits Up-rating) Order (Northern Ireland) 2023 (S.R. 2023/27)](https://www.legislation.gov.uk/nisr/2023/27), [arts. 1](https://www.legislation.gov.uk/nisr/2023/27/article/1), [4(4)](https://www.legislation.gov.uk/nisr/2023/27/article/4/4)
[^key-a8283726545256c423650157d11deaf5]: Sum in s. 44(4) substituted (27.3.2023) by [The Social Security (2022 Benefits Up-rating) Order (Northern Ireland) 2023 (S.R. 2023/27)](https://www.legislation.gov.uk/nisr/2023/27), [arts. 1](https://www.legislation.gov.uk/nisr/2023/27/article/1), [4(2)(a)](https://www.legislation.gov.uk/nisr/2023/27/article/4/2/a)
[^key-fbb9911ad9f1015c78e74f5318e5003d]: Sum in s. 44(4) substituted (27.3.2023) by [The Social Security (2022 Benefits Up-rating) Order (Northern Ireland) 2023 (S.R. 2023/27)](https://www.legislation.gov.uk/nisr/2023/27), [arts. 1](https://www.legislation.gov.uk/nisr/2023/27/article/1), [4(2)(b)](https://www.legislation.gov.uk/nisr/2023/27/article/4/2/b)
[^key-99f2b6c99c05e9e1b334d5440a2372f4]: Sum in s. 125(7) substituted (27.3.2023) by [The Social Security (2022 Benefits Up-rating) Order (Northern Ireland) 2023 (S.R. 2023/27)](https://www.legislation.gov.uk/nisr/2023/27), [arts. 1](https://www.legislation.gov.uk/nisr/2023/27/article/1), [22](https://www.legislation.gov.uk/nisr/2023/27/article/22)
[^key-e51662c19d6e73fbf7c1be1ffd571dab]: Sum in s. 153(1) substituted (27.3.2023) by [The Social Security (2022 Benefits Up-rating) Order (Northern Ireland) 2023 (revoked) 2023 (S.R. 2023/27)](https://www.legislation.gov.uk/nisr/2023/27), [arts. 1](https://www.legislation.gov.uk/nisr/2023/27/article/1), [8](https://www.legislation.gov.uk/nisr/2023/27/article/8)
[^key-2122ddd8cbef613a79945889ddb7ef01]: S. 80 (as saved) sums amended (1.4.2023 coming into force in accordance with art. 1(1)(d) of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2023 (S.R. 2023/43)](https://www.legislation.gov.uk/nisr/2023/43), [art. 8](https://www.legislation.gov.uk/nisr/2023/43/article/8/b)
[^M_F_25c2e3e1-6f4b-4757-b221-ff945232ae43]: Sums in Sch. 4 (except Sch. 4 Pt. 3 para. 5) substituted and confirmed (1.4.2023 for specified purposes) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2023 (S.R. 2023/43)](https://www.legislation.gov.uk/nisr/2023/43), [arts. 1(1)(b)](https://www.legislation.gov.uk/nisr/2023/27/article/1/1/b), [3](https://www.legislation.gov.uk/nisr/2023/27/article/3), [7](https://www.legislation.gov.uk/nisr/2023/27/article/7), [Sch. 1](https://www.legislation.gov.uk/nisr/2023/27/schedule/1)
[^key-47eaaf61221446b36463904e0988cd31]: [S. 167ZZ12(8)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ12/8) excluded (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [10(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/10/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-dd58dd2d855e98da675cb9522e911ac4]: [S. 167ZZ17(6)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ17/6) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [19(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/19/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-2f2c97d9f81ac4c4a20cfa923220f0d7]: [S. 167ZZ14(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/1)[(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ14/2) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [21](https://www.legislation.gov.uk/nisr/2023/57/regulation/21) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-0a3640d25039cd5c2e9c86bf8c92d9ef]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [25(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/25/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-7013f07cada50e09a1d581738772120f]: [S. 167ZZ11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ11/1) excluded (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [26(b)](https://www.legislation.gov.uk/nisr/2023/57/regulation/26/b) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-642fd7a83f5b18e73a21a207327396ce]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [12(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/12/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-3e9a9b03538ffe56f9ed86bec92d87c7]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [16(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/16/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-3ddff79fda9d2e5046296310546031c6]: [S. 167ZZ9](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZZ9) applied (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [17(b)](https://www.legislation.gov.uk/nisr/2023/57/regulation/17/b) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-ab0636dd9ff885311e63c9abf6227b56]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [11(4)](https://www.legislation.gov.uk/nisr/2023/57/regulation/11/4) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-49ca051cb0718d97e5c764d0664d2e2d]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) excluded (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [11(5)](https://www.legislation.gov.uk/nisr/2023/57/regulation/11/5) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^key-126fda442bb48c9a6d86c1a0dffefbf0]: [Pt. 12ZD](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZD) modified (2.4.2023) by [The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57)](https://www.legislation.gov.uk/nisr/2023/57), [regs. 1](https://www.legislation.gov.uk/nisr/2023/57/regulation/1), [18(1)](https://www.legislation.gov.uk/nisr/2023/57/regulation/18/1) (with [regs. 30-37](https://www.legislation.gov.uk/nisr/2023/57/regulation/30))
[^M_F_9f7ae3b9-6366-471e-f4a9-9d52a2fb77ea]: Word in s. 66(2)(a) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(1)(2)(a)](https://www.legislation.gov.uk/nia/2022/7/section/1/1/2/a), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2) (with [s. 1(8)](https://www.legislation.gov.uk/nia/2022/7/section/1/8)); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_7251aa19-2227-46e9-9f01-40a32ece78b3]: Word in s. 30B(4) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(1)(2)(d)](https://www.legislation.gov.uk/nia/2022/7/section/1/1), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2) (with [s. 1(8)](https://www.legislation.gov.uk/nia/2022/7/section/1/8)); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_e84c2aac-9850-4206-c878-377fa2597ed3]: Words in s. 72(4)(b) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(4)(b)](https://www.legislation.gov.uk/nia/2022/7/section/1/4/b), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_72afea14-4ad9-4d76-92ad-be830c2b8463]: Words in s. 72(4)(a) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(4)(a)](https://www.legislation.gov.uk/nia/2022/7/section/1/4/a), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_d8c39e26-2d7d-404b-a136-df704ffd5172]: S. 72(2)(b)(ii) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(3)](https://www.legislation.gov.uk/nia/2022/7/section/1/3), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_10c2eb62-b068-4477-c23d-7ac52d1ba48c]: S. 73(9)(b)(ii) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(3)](https://www.legislation.gov.uk/nia/2022/7/section/1/3), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_3c04c7ca-c753-4ec4-be83-cc894a29de61]: Words in s. 73(12)(b) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(4)(c)](https://www.legislation.gov.uk/nia/2022/7/section/1/4/c), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_060195c7-9f3b-4ccf-d434-487874c32c0e]: Words in s. 73(11)(a) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(4)(a)](https://www.legislation.gov.uk/nia/2022/7/section/1/4/a), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_1c2546a6-9a51-47e3-a311-4340a8fdf3ef]: Words in s. 74(1) substituted (4.4.2022) by [Social Security (Terminal Illness) Act (Northern Ireland) 2022 (c. 7)](https://www.legislation.gov.uk/nia/2022/7), [ss. 1(4)(d)](https://www.legislation.gov.uk/nia/2022/7/section/1/4/d), [3(2)](https://www.legislation.gov.uk/nia/2022/7/section/3/2); [S.R. 2022/171](https://www.legislation.gov.uk/nisr/2022/171), [art. 2](https://www.legislation.gov.uk/nisr/2022/171/article/2)
[^M_F_6b4dbf1f-ed43-4603-99cf-011ce6be0b3d]: By [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(a)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/a) it is provided (retrospectively to 30.8.2018) that the words “spouse or civil partner” are substituted by the words “spouse, civil partner or cohabiting partner” in each place they appear
[^M_F_3a79afdc-405f-4a66-fc6e-d002543a8ea6]: Words in s. 39A(5)(a) substituted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(i)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/i)
[^M_F_f12167da-53f6-4e4e-cfce-a37a45444d89]: Words in s. 39A(4) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(f)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/f)
[^M_F_2b7ce514-9546-4485-9ce7-cdac991f2113]: Words in s. 39A(1)(b) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(b)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/b)
[^M_F_bae3ea0d-3d37-4d6c-a967-fd9e68c77559]: S. 39A(6)-(8) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(j)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/j)
[^M_F_c21a1e3b-86ca-40b4-dafa-586ac323a447]: Words in s. 39A(2)(b) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(c)(i)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/c/i)
[^M_F_37715333-a6b0-4cdc-ea66-5fb16c800da8]: Words in s. 39A(2)(c) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(d)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/d)
[^M_F_7df61c6b-6ae8-4884-c693-005a2b9d2420]: S. 39A(4B) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(h)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/h)
[^M_F_f4e5383c-519c-4789-bdbf-3548607858dd]: Words in s. 39A substituted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(a)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/a)
[^M_F_25bc68cf-9b40-4e2d-b76d-c98368d8076d]: Words in s. 39A(4A) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(g)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/g)
[^M_F_65da65ef-8bed-4988-cae0-e9c1e9ad91d6]: Words in s. 39A(2)(b)(ii) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(c)(iii)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/c/iii)
[^M_F_05dee342-2fb7-4bd4-d808-39e67cb64a97]: S. 39A(3A)-(3D) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(e)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/e)
[^M_F_a18abb64-1604-44a2-8ddc-3b3bc4869d76]: Words in s. 39A(2)(b)(i) inserted (retrospective to 30.8.2018) by [The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134)](https://www.legislation.gov.uk/uksi/2023/134), [arts. 1(3)](https://www.legislation.gov.uk/uksi/2023/134/article/1/3), [8(2)(c)(ii)](https://www.legislation.gov.uk/uksi/2023/134/article/8/2/c/ii)
#### Provisions supplemental to ss. 21 and 22.
#### State maternity allowance for employed or self-employed earner.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Widowed parent’s allowance.
@@ -13565,322 +13571,524 @@
#### Category B retirement pension for women.
#### Workmen’s compensation, etc.
#### Funding of employers’ liabilities in respect of statutory maternity pay
#### Certain sums to be earnings.
#### Relationship with benefits and other payments, etc.
#### Entitlement: general
#### Entitlement: prospective adopters with whom looked after children are placed
#### Entitlement: general
#### 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:—
#### The age-related secondary percentage
#### Liability of third party provider of benefits in kind.
#### Rate of widowed parent’s allowance ...
#### Child benefit.
#### Rate of statutory maternity pay
#### Entitlement: birth
#### Liability to make payments
#### Rate and period of pay
#### Relationship with contractual remuneration
#### Special classes of person
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Liability to make payments
#### Power to apply Part XlIZA to other cases
#### Relationship with benefits and other payments, etc.
#### Restrictions on contracting out
#### Relationship with benefits and other payments, etc.
#### Part XIIZB: supplementary
#### Assembly, etc. control of regulations and orders.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
##### 132A
- (1) Subsections (2) and (3) below apply in relation to housing benefit in the case of any person who has attained the qualifying age for state pension credit.
- (2) Regulations may make provision for section 130(1) above or any provision of section 132 above not to have effect in relation to that benefit in the case of any such person.
- (3) In relation to that benefit, regulations may make provision for the determination of the income and capital of any such person, and any such regulations may include provision applying (with such modifications as the Department thinks fit)—
- (a) section 5 of the State Pension Credit Act (Northern Ireland) 2002 (provision for treating income of spouse as income of claimant, etc.); and
- (b) section 15 of that Act (determination of income and capital for purposes of state pension credit).
- (4) Regulations under subsection (3) above may also include provision—
- (a) authorising or requiring the use of any calculation or estimate of a person’s income or capital made by the Department for the purposes of the State Pension Credit Act (Northern Ireland) 2002; or
- (b) requiring that, if and so long as an assessed income period is in force under section 6 of that Act in respect of a person falling within subsection (1) above,—
- (i) the assessed amount of any element of his retirement provision shall be treated as the amount of that element for the purposes of housing benefit; and
- (ii) his income shall be taken for those purposes not to include any element of retirement provision which it is taken not to include for the purposes of state pension credit by virtue of a determination under subsection (5) of that section.
- (5) In subsection (4) above “assessed amount”, “element” and “retirement provision” have the same meaning as in the State Pension Credit Act (Northern Ireland) 2002.
- (6) The Department may by regulations make provision for the provisions of this section to apply with modifications in cases to which section 12 of the State Pension Credit Act (Northern Ireland) 2002 (polygamous marriages) applies.
#### Test of incapacity for work.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
##### 141A
- (1) If a child or qualifying young person dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child or qualifying young person for a prescribed period following that week.
- (2) If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was—
- (a) a member of a married couple or civil partnership and living with the person to whom he was married or who was his civil partner, or
- (b) a member of a cohabiting couple,
that other member of the couple or partnership shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.
- (3) If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).
- (4) Where a person is entitled to child benefit in respect of a child or qualifying young person under this section, section 77 applies with the omission of subsections (4) to (6).
- (5) In this section—
- “*civil partnership*” means two people ... who are civil partners of each other and are neither— separated under a court order, norseparated in circumstances in which the separation is likely to be permanent,
- “cohabiting couple” means two people who are not married to, or civil partners of, each other but are living together as if spouses of each other;
- “*married couple*” means a man and a woman who are married to each other and are neither—separated under a court order, norseparated in circumstances in which the separation is likely to be permanent, and
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Earnings factor credits
#### Category B retirement pension for divorcee or former civil partner
#### Entitlement: general
#### Liability to make payments
#### Entitlement to additional statutory paternity pay: birth
#### Relationship with contractual remuneration
#### Part XIZA: supplementary
#### Entitlement
#### Entitlement
#### Entitlement: prospective adopters with whom looked after children are placed
#### Liability to make payments
#### Part XIIZB: supplementary
#### Power to apply Part XIIZB to other cases
#### Entitlement: birth
#### Power to apply Part XIIZB to other cases
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
#### Rate of Category B retirement pension for women.
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: birth
#### Crown employment—Part XIIZA
#### Part XIZA: supplementary
#### Liability to make payments
#### Rate and period of pay
#### Rate and period of pay
#### Rate and period of pay
#### Crown employment—Part XIIZB
#### Restrictions on contracting out
#### Special classes of person
#### Special classes of person
#### Power to apply Part XIIZB to adoption cases not involving placement
#### The own occupation test.
#### Regulations and orders - general.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
#### Zero-rate secondary Class 1 contributions for certain apprentices
#### Non-cash vouchers provided by third parties.
#### Bereavement allowance where no dependent children.
#### “Child” and “qualifying young person”
#### Rate of statutory maternity pay
#### Entitlement: birth
#### Liability to make payments
#### Rate and period of pay
#### Relationship with contractual remuneration
#### Special classes of person
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Liability to make payments
#### Power to apply Part XlIZA to other cases
#### Relationship with benefits and other payments, etc.
#### Restrictions on contracting out
#### Relationship with benefits and other payments, etc.
#### Part XIIZB: supplementary
#### Assembly, etc. control of regulations and orders.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
##### 2
Maximum increase of weekly disablement pension where constant attendance needed.
##### 2A
Long-term incapacity benefit.
##### 5
Unemployability supplement under paragraph 2 of Schedule 7.
##### 6
Increase under paragraph 3 of Schedule 7 of weekly rate of unemployability supplement.
##### 1
Disablement pension (weekly rates).
##### 3
Increase of weekly rate of disablement pension (exceptionally severe disablement).
##### 4
Maximum of aggregate of weekly benefit payable for successive accidents.
##### 7
Increase under paragraph 4 of Schedule 7 of weekly rate of disablement pension.
##### 8
Increase under paragraph 6 of Schedule 7 of weekly rate of disablement pension.
##### 1A
Short-term incapacity benefit –
##### 4A
Widowed parent’s allowance
##### 9
Maximum disablement gratuity under paragraph 9 of Schedule 7.
##### 10
Widow’s pension (weekly rates).
##### 11
Widower’s pension (weekly rate).
##### 12
Weekly rate of allowance in respect of children and qualifying young persons under paragraph 18 of Schedule 7.
1. The following abbreviations are used in this Table:—
##### 132A
- (1) Subsections (2) and (3) below apply in relation to housing benefit in the case of any person who has attained the qualifying age for state pension credit.
- (2) Regulations may make provision for section 130(1) above or any provision of section 132 above not to have effect in relation to that benefit in the case of any such person.
- (3) In relation to that benefit, regulations may make provision for the determination of the income and capital of any such person, and any such regulations may include provision applying (with such modifications as the Department thinks fit)—
- (a) section 5 of the State Pension Credit Act (Northern Ireland) 2002 (provision for treating income of spouse as income of claimant, etc.); and
- (b) section 15 of that Act (determination of income and capital for purposes of state pension credit).
- (4) Regulations under subsection (3) above may also include provision—
- (a) authorising or requiring the use of any calculation or estimate of a person’s income or capital made by the Department for the purposes of the State Pension Credit Act (Northern Ireland) 2002; or
- (b) requiring that, if and so long as an assessed income period is in force under section 6 of that Act in respect of a person falling within subsection (1) above,—
- (i) the assessed amount of any element of his retirement provision shall be treated as the amount of that element for the purposes of housing benefit; and
- (ii) his income shall be taken for those purposes not to include any element of retirement provision which it is taken not to include for the purposes of state pension credit by virtue of a determination under subsection (5) of that section.
- (5) In subsection (4) above “assessed amount”, “element” and “retirement provision” have the same meaning as in the State Pension Credit Act (Northern Ireland) 2002.
- (6) The Department may by regulations make provision for the provisions of this section to apply with modifications in cases to which section 12 of the State Pension Credit Act (Northern Ireland) 2002 (polygamous marriages) applies.
#### Test of incapacity for work.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
##### 141A
- (1) If a child or qualifying young person dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child or qualifying young person for a prescribed period following that week.
- (2) If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was—
- (a) a member of a married couple or civil partnership and living with the person to whom he was married or who was his civil partner, or
- (b) a member of a cohabiting couple,
that other member of the couple or partnership shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.
- (3) If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).
- (4) Where a person is entitled to child benefit in respect of a child or qualifying young person under this section, section 77 applies with the omission of subsections (4) to (6).
- (5) In this section—
- “*civil partnership*” means two people ... who are civil partners of each other and are neither— separated under a court order, norseparated in circumstances in which the separation is likely to be permanent,
- “cohabiting couple” means two people who are not married to, or civil partners of, each other but are living together as if spouses of each other;
- “*married couple*” means a man and a woman who are married to each other and are neither—separated under a court order, norseparated in circumstances in which the separation is likely to be permanent, and
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### 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: adoption
#### Part XIZA: supplementary
#### Entitlement
#### Entitlement
#### Liability to make payments
#### Liability to make payments
#### Part XIIZB: supplementary
#### Power to apply Part XIIZB to other cases
#### Extent of entitlement and when payable: birth
#### Power to apply Part XIIZB to other cases
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
##### 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:—
#### Category B retirement pension for women.
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: birth
#### Crown employment—Part XIIZA
#### Restrictions on contracting out
#### Special classes of person
#### Special classes of person
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Regulations and orders - general.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
### Choice between increase of pension and lump sum where pensioner’s entitlement is deferred
##### A1
- (1) Where a person’s entitlement to a Category A or Category B retirement pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 1 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 3A (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 1 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 3A.
- (4) Where the Category A or Category B retirement pension includes any increase under paragraphs 5 to 6A, no election under sub-paragraph (1) applies to so much of the pension as consists of that increase (an entitlement to an increase of pension in respect of such an increase after a period of deferment being conferred either by paragraphs 1 and 2 or by paragraph 2A).
##### 2A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred,
- (b) the pension includes an increase under paragraphs 5 to 6A, and
- (c) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The rate of the person’s Category A or Category B retirement pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under sub-paragraph (3).
- (3) For each complete incremental period in the person’s period of deferment, the amount of the increment shall be 1/5th per cent. of the weekly rate of the increase to which the person would have been entitled under paragraphs 5 to 6A for the period if his entitlement to the Category A or Category B retirement pension had not been deferred.
### Lump sum where pensioner’s entitlement is deferred
##### 3A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred, and
- (b) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The person is entitled to an amount calculated in accordance with paragraph 3B (a “lump sum”).
### Calculation of lump sum
##### 3B
- (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.
- (2) In this paragraph—
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within the period of deferment.
- (3) The accrued amount for an accrual period for a person is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the Category A or Category B retirement pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations under paragraph 7C(2).$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the lump sum, the amount of Category A or Category B retirement pension to which the person would have been entitled for an accrual period—
- (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but
- (b) does not include—
- (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule,
- (ii) any graduated retirement benefit, or
- (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.
- (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
### Choice between increase of pension and lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
##### 3C
- (1) Subject to paragraph 8, this paragraph applies where—
- (a) a widow, widower or surviving civil partner (“W”) is entitled to a Category A or Category B retirement pension,
- (b) W was married to or was the civil partner of the other party to the marriage or civil partnership (“S”) when S died,
- (c) S’s entitlement to a Category A or Category B retirement pension was deferred when S died, and
- (d) S’s entitlement had been deferred throughout the period of 12 months ending with the day before S’s death.
- (2) W shall within the prescribed period elect in the prescribed manner either—
- (a) that paragraph 4 (entitlement to increase of pension) is to apply in relation to S’s period of deferment, or
- (b) that paragraph 7A (entitlement to lump sum) is to apply in relation to S’s period of deferment.
- (3) If no election under sub-paragraph (2) is made within the period prescribed under that sub-paragraph, W is to be treated as having made an election under sub-paragraph (2)(b).
- (4) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (2) (including one that the person is treated by sub-paragraph (3) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (2)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 4 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 7A.
- (5) The making of an election under sub-paragraph (2)(b) does not affect the application of paragraphs 5 to 6A (which relate to an increase in pension where the pensioner’s deceased spouse or civil partner had deferred an entitlement to a guaranteed minimum pension).
### Entitlement to lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
##### 7A
- (1) This paragraph applies where a person to whom paragraph 3C applies (“W”) has made (or is treated as having made) an election under paragraph 3C(2)(b).
- (2) W is entitled to an amount calculated in accordance with paragraph 7B (a “widowed person’s or surviving civil partner's lump sum”).
### Calculation of widowed person’s or surviving civil partner's lump sum
##### 7B
- (1) The widowed person’s or surviving civil partner's lump sum is the accrued amount for the last accrual period beginning during the period which—
- (a) began at the beginning of S’s period of deferment, and
- (b) ended on the day before S’s death.
- (2) In this paragraph—
- “S” means the other party to the marriage or civil partnership;
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within S’s period of deferment.
- (3) The accrued amount for an accrual period for W is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period mentioned in sub-paragraph (1), zero);P is—the basic pension, andhalf of the additional pension,to which S would have been entitled for the accrual period if his entitlement had not been deferred during the period mentioned in sub-paragraph (1);R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations made under paragraph 7C(2).$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the widowed person’s or surviving civil partner's lump sum, the amount of Category A or Category B retirement pension to which S would have been entitled for an accrual period—
- (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but
- (b) does not include—
- (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule ... ,
- (ii) any graduated retirement benefit, or
- (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.
- (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
- (7) In any case where—
- (a) there is a period between the death of S and the date on which W becomes entitled to a Category A or Category B retirement pension, and
- (b) one or more orders have come into force under section 132 of the Administration Act during that period,
the amount of the lump sum shall be increased in accordance with that order or those orders.
### Supplementary
##### 7C
- (1) Any lump sum calculated under paragraph 3B or 7B must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
- (2) Where the Secretary of State makes regulations prescribing a percentage rate for the purposes of paragraphs 3B and 7B of Schedule 5 to the Great Britain Contributions and Benefits Act, the Department may make corresponding regulations for Northern Ireland.
## SCHEDULE 5A
### Choice between pension increase and lump sum where entitlement to shared additional pension is deferred
##### 1
- (1) Where a person’s entitlement to a shared additional pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 2 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 4 (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 2 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 4.
### Increase of pension where entitlement deferred
##### 2
Maximum increase of weekly disablement pension where constant attendance needed.
##### 2A
Long-term incapacity benefit.
- (1) This paragraph applies where a person’s entitlement to a shared additional pension is deferred and either—
- (a) the period of deferment is less than 12 months, or
- (b) the person has made an election under paragraph 1(1)(a) in relation to the period of deferment.
- (2) The rate of the person’s shared additional pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under paragraph 3, but only if that amount is enough to increase the rate of the pension by at least 1 per cent.
### Calculation of increment
##### 3
- (1) A person is entitled to an increment under this paragraph for each complete incremental period in his period of deferment.
- (2) The amount of the increment for an incremental period shall be 1/5th per cent. of the weekly rate of the shared additional pension to which the person would have been entitled for the period if his entitlement had not been deferred.
- (3) Amounts under sub-paragraph (2) shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
- (4) Where an amount under sub-paragraph (2) would, apart from this sub-paragraph, be a sum less than 1/2p, the amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act or the Administration Act.
- (5) In this paragraph “incremental period” means any period of six days which are treated by regulations as days of increment for the purposes of this paragraph in relation to the person and pension in question.
- (6) Where one or more orders have come into force under section 132 of the Administration Act during the period of deferment, the rate for any incremental period shall be determined as if the order or orders had come into force before the beginning of the period of deferment.
- (7) The sums which are the increases in the rates of shared additional pension under this paragraph are subject to alteration by order made by the Department under section 132 of the Administration Act.
### Lump sum where entitlement to shared additional pension is deferred
##### 4
- (1) This paragraph applies where—
- (a) a person’s entitlement to a shared additional pension is deferred, and
- (b) the person has made (or is treated as having made) an election under paragraph 1(1)(b) in relation to the period of deferment.
- (2) The person is entitled to an amount calculated in accordance with paragraph 5 (a “lump sum”).
### Calculation of lump sum
##### 5
Unemployability supplement under paragraph 2 of Schedule 7.
##### 6
Increase under paragraph 3 of Schedule 7 of weekly rate of unemployability supplement.
##### 1
Disablement pension (weekly rates).
##### 3
Increase of weekly rate of disablement pension (exceptionally severe disablement).
##### 4
Maximum of aggregate of weekly benefit payable for successive accidents.
##### 7
Increase under paragraph 4 of Schedule 7 of weekly rate of disablement pension.
##### 8
Increase under paragraph 6 of Schedule 7 of weekly rate of disablement pension.
##### 1A
Short-term incapacity benefit –
##### 4A
Widowed parent’s allowance
##### 9
Maximum disablement gratuity under paragraph 9 of Schedule 7.
##### 10
Widow’s pension (weekly rates).
##### 11
Widower’s pension (weekly rate).
##### 12
Weekly rate of allowance in respect of children and qualifying young persons under paragraph 18 of Schedule 7.
1. The following abbreviations are used in this Table:—
##### 7BZA
- (1) The Inland Revenue may by regulations provide for Class 1, Class 1A, Class 1B or Class 2 contributions to which regulations under paragraph 7B apply to be recovered in a similar manner to income tax.
- (2) Regulations under sub-paragraph (1) may apply or extend with or without modification in relation to such contributions any of the provisions of the Income Tax Acts or of PAYE regulations.
- (3) Any reference to contributions in this paragraph shall be construed as including a reference to any interest or penalty payable, in respect of contributions, by virtue of regulations under paragraph (e) or (h) of paragraph 7B(2).
1. The following abbreviations are used in this Table:—
### Choice between increase of pension and lump sum where pensioner’s entitlement is deferred
##### A1
- (1) Where a person’s entitlement to a Category A or Category B retirement pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 1 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 3A (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 1 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 3A.
- (4) Where the Category A or Category B retirement pension includes any increase under paragraphs 5 to 6A, no election under sub-paragraph (1) applies to so much of the pension as consists of that increase (an entitlement to an increase of pension in respect of such an increase after a period of deferment being conferred either by paragraphs 1 and 2 or by paragraph 2A).
##### 2A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred,
- (b) the pension includes an increase under paragraphs 5 to 6A, and
- (c) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The rate of the person’s Category A or Category B retirement pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under sub-paragraph (3).
- (3) For each complete incremental period in the person’s period of deferment, the amount of the increment shall be 1/5th per cent. of the weekly rate of the increase to which the person would have been entitled under paragraphs 5 to 6A for the period if his entitlement to the Category A or Category B retirement pension had not been deferred.
### Lump sum where pensioner’s entitlement is deferred
##### 3A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred, and
- (b) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The person is entitled to an amount calculated in accordance with paragraph 3B (a “lump sum”).
### Calculation of lump sum
##### 3B
- (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.
- (2) In this paragraph—
@@ -13891,7 +14099,7 @@
- (3) The accrued amount for an accrual period for a person is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the Category A or Category B retirement pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations under paragraph 7C(2).$
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the shared additional pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orif a higher rate is prescribed for the purposes of paragraphs 3B and 7B of Schedule 5 to this Act, that higher rate.$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
@@ -13899,208 +14107,6 @@
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the lump sum, the amount of Category A or Category B retirement pension to which the person would have been entitled for an accrual period—
- (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but
- (b) does not include—
- (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule,
- (ii) any graduated retirement benefit, or
- (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.
- (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
### Choice between increase of pension and lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
##### 3C
- (1) Subject to paragraph 8, this paragraph applies where—
- (a) a widow, widower or surviving civil partner (“W”) is entitled to a Category A or Category B retirement pension,
- (b) W was married to or was the civil partner of the other party to the marriage or civil partnership (“S”) when S died,
- (c) S’s entitlement to a Category A or Category B retirement pension was deferred when S died, and
- (d) S’s entitlement had been deferred throughout the period of 12 months ending with the day before S’s death.
- (2) W shall within the prescribed period elect in the prescribed manner either—
- (a) that paragraph 4 (entitlement to increase of pension) is to apply in relation to S’s period of deferment, or
- (b) that paragraph 7A (entitlement to lump sum) is to apply in relation to S’s period of deferment.
- (3) If no election under sub-paragraph (2) is made within the period prescribed under that sub-paragraph, W is to be treated as having made an election under sub-paragraph (2)(b).
- (4) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (2) (including one that the person is treated by sub-paragraph (3) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (2)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 4 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 7A.
- (5) The making of an election under sub-paragraph (2)(b) does not affect the application of paragraphs 5 to 6A (which relate to an increase in pension where the pensioner’s deceased spouse or civil partner had deferred an entitlement to a guaranteed minimum pension).
### Entitlement to lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
##### 7A
- (1) This paragraph applies where a person to whom paragraph 3C applies (“W”) has made (or is treated as having made) an election under paragraph 3C(2)(b).
- (2) W is entitled to an amount calculated in accordance with paragraph 7B (a “widowed person’s or surviving civil partner's lump sum”).
### Calculation of widowed person’s or surviving civil partner's lump sum
##### 7B
- (1) The widowed person’s or surviving civil partner's lump sum is the accrued amount for the last accrual period beginning during the period which—
- (a) began at the beginning of S’s period of deferment, and
- (b) ended on the day before S’s death.
- (2) In this paragraph—
- “S” means the other party to the marriage or civil partnership;
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within S’s period of deferment.
- (3) The accrued amount for an accrual period for W is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period mentioned in sub-paragraph (1), zero);P is—the basic pension, andhalf of the additional pension,to which S would have been entitled for the accrual period if his entitlement had not been deferred during the period mentioned in sub-paragraph (1);R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations made under paragraph 7C(2).$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the widowed person’s or surviving civil partner's lump sum, the amount of Category A or Category B retirement pension to which S would have been entitled for an accrual period—
- (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but
- (b) does not include—
- (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule ... ,
- (ii) any graduated retirement benefit, or
- (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.
- (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
- (7) In any case where—
- (a) there is a period between the death of S and the date on which W becomes entitled to a Category A or Category B retirement pension, and
- (b) one or more orders have come into force under section 132 of the Administration Act during that period,
the amount of the lump sum shall be increased in accordance with that order or those orders.
### Supplementary
##### 7C
- (1) Any lump sum calculated under paragraph 3B or 7B must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
- (2) Where the Secretary of State makes regulations prescribing a percentage rate for the purposes of paragraphs 3B and 7B of Schedule 5 to the Great Britain Contributions and Benefits Act, the Department may make corresponding regulations for Northern Ireland.
## SCHEDULE 5A
### Choice between pension increase and lump sum where entitlement to shared additional pension is deferred
##### 1
- (1) Where a person’s entitlement to a shared additional pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 2 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 4 (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 2 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 4.
### Increase of pension where entitlement deferred
##### 2
- (1) This paragraph applies where a person’s entitlement to a shared additional pension is deferred and either—
- (a) the period of deferment is less than 12 months, or
- (b) the person has made an election under paragraph 1(1)(a) in relation to the period of deferment.
- (2) The rate of the person’s shared additional pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under paragraph 3, but only if that amount is enough to increase the rate of the pension by at least 1 per cent.
### Calculation of increment
##### 3
- (1) A person is entitled to an increment under this paragraph for each complete incremental period in his period of deferment.
- (2) The amount of the increment for an incremental period shall be 1/5th per cent. of the weekly rate of the shared additional pension to which the person would have been entitled for the period if his entitlement had not been deferred.
- (3) Amounts under sub-paragraph (2) shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
- (4) Where an amount under sub-paragraph (2) would, apart from this sub-paragraph, be a sum less than 1/2p, the amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act or the Administration Act.
- (5) In this paragraph “incremental period” means any period of six days which are treated by regulations as days of increment for the purposes of this paragraph in relation to the person and pension in question.
- (6) Where one or more orders have come into force under section 132 of the Administration Act during the period of deferment, the rate for any incremental period shall be determined as if the order or orders had come into force before the beginning of the period of deferment.
- (7) The sums which are the increases in the rates of shared additional pension under this paragraph are subject to alteration by order made by the Department under section 132 of the Administration Act.
### Lump sum where entitlement to shared additional pension is deferred
##### 4
- (1) This paragraph applies where—
- (a) a person’s entitlement to a shared additional pension is deferred, and
- (b) the person has made (or is treated as having made) an election under paragraph 1(1)(b) in relation to the period of deferment.
- (2) The person is entitled to an amount calculated in accordance with paragraph 5 (a “lump sum”).
### Calculation of lump sum
##### 5
- (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.
- (2) In this paragraph—
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within the period of deferment.
- (3) The accrued amount for an accrual period for a person is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the shared additional pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orif a higher rate is prescribed for the purposes of paragraphs 3B and 7B of Schedule 5 to this Act, that higher rate.$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the lump sum, the amount of the shared additional pension to which the person would have been entitled for an accrual period does not include, in prescribed circumstances, such amount as may be prescribed.
- (6) The lump sum must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
@@ -14317,7 +14323,7 @@
- “*enactment*” includes an instrument made under an Act.
#### Special provision for married person whose spouse changed gender
#### Special provision for married people.
#### Entitlement: adoption
@@ -15939,396 +15945,396 @@
#### Special classes of person
#### Test of incapacity for work.
#### Regulations and orders - general.
##### 7ZA
- (1) This paragraph modifies paragraphs 5A to 6A in cases where—
- (a) W became entitled to a Category A or Category B retirement pension before 7 June 2012, and
- (b) S died before 7 June 2012.
(“*W*” and “*S*” have the same meaning as in paragraph 5.)
- (2) Paragraph 5A applies as if—
- (a) in sub-paragraph (2), after paragraph (a), there were inserted—
> (b) the appropriate amount; and
;
- (b) in sub-paragraph (3), after “following—”, there were inserted—
> (a) one half of the appropriate amount; and
.
- (3) Paragraph 6 applies as if—
- (a) in sub-paragraph (2), after paragraph (a), there were inserted—
> (b) the appropriate amount; and”;
;
- (b) in sub-paragraph (3), after paragraph (b), there were inserted—
> (c) the appropriate amount reduced by the amount of any increases under section 105 of the Pensions Act; and
;
- (c) in sub-paragraph (4), after paragraph (a), there were inserted—
> (b) one half of the appropriate amount; and
.
- (4) Paragraph 6A applies as if in sub-paragraph (2), after paragraph (a), there were inserted—
> (b) one half of the appropriate amount; and
.
- (5) In paragraphs 5A to 6A as modified by this paragraph, the “*appropriate amount*” means the greater of—
- (a) the amount by which the deceased person's Category A or Category B retirement pension had been increased under section 132 of the Administration Act; or
- (b) the amount by which his or her Category A or Category B retirement pension would have been so increased had he or she died immediately before the surviving spouse or civil partner became entitled to a Category A or Category B retirement pension.
- (6) In sub-paragraph (1)(a) the reference to becoming entitled to a pension before 7 June 2012 includes a reference to becoming entitled on or after that day to the payment of a pension in respect of a period before that day.
1. The following abbreviations are used in this Table:—
##### 95A
- (1) In the industrial injuries and diseases provisions any reference to employed earner's employment shall be taken to include participation in an employment training scheme or employment training course of a prescribed description (and “*employed earner*” shall be construed accordingly).
- (2) In those provisions, a reference to an employer, in relation to any such participation, shall be taken to be a prescribed person.
- (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
#### Extent of entitlement and when payable: birth
#### The own occupation test.
#### Assembly, etc. control of regulations and orders.
##### 7ZA
- (1) This paragraph modifies paragraphs 5A to 6A in cases where—
- (a) W became entitled to a Category A or Category B retirement pension before 7 June 2012, and
- (b) S died before 7 June 2012.
(“*W*” and “*S*” have the same meaning as in paragraph 5.)
- (2) Paragraph 5A applies as if—
- (a) in sub-paragraph (2), after paragraph (a), there were inserted—
> (b) the appropriate amount; and
;
- (b) in sub-paragraph (3), after “following—”, there were inserted—
> (a) one half of the appropriate amount; and
.
- (3) Paragraph 6 applies as if—
- (a) in sub-paragraph (2), after paragraph (a), there were inserted—
> (b) the appropriate amount; and”;
;
- (b) in sub-paragraph (3), after paragraph (b), there were inserted—
> (c) the appropriate amount reduced by the amount of any increases under section 105 of the Pensions Act; and
;
- (c) in sub-paragraph (4), after paragraph (a), there were inserted—
> (b) one half of the appropriate amount; and
.
- (4) Paragraph 6A applies as if in sub-paragraph (2), after paragraph (a), there were inserted—
> (b) one half of the appropriate amount; and
.
- (5) In paragraphs 5A to 6A as modified by this paragraph, the “*appropriate amount*” means the greater of—
- (a) the amount by which the deceased person's Category A or Category B retirement pension had been increased under section 132 of the Administration Act; or
- (b) the amount by which his or her Category A or Category B retirement pension would have been so increased had he or she died immediately before the surviving spouse or civil partner became entitled to a Category A or Category B retirement pension.
- (6) In sub-paragraph (1)(a) the reference to becoming entitled to a pension before 7 June 2012 includes a reference to becoming entitled on or after that day to the payment of a pension in respect of a period before that day.
1. The following abbreviations are used in this Table:—
##### 95A
- (1) In the industrial injuries and diseases provisions any reference to employed earner's employment shall be taken to include participation in an employment training scheme or employment training course of a prescribed description (and “*employed earner*” shall be construed accordingly).
- (2) In those provisions, a reference to an employer, in relation to any such participation, shall be taken to be a prescribed person.
- (3) In this section “*industrial injuries and diseases provisions*” has the same meaning as in section 95(4) above.
##### 155B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
#### Extent of entitlement and when payable: birth
#### The own occupation test.
#### Assembly, etc. control of regulations and orders.
##### 10ZBA
- (1) This section applies where—
- (a) a Class 1A contribution is payable for any tax year in respect of the whole or any part of general earnings received by an earner;
- (b) the general earnings, in so far as they are ones in respect of which such a contribution is payable, consist in a sporting testimonial payment; and
- (c) the controller of the sporting testimonial is not the person (“the relevant employer”) by whom, but for this section, the Class 1A contribution would be payable in accordance with section 10(2).
- (2) The controller of the sporting testimonial, instead of the relevant employer, is liable to pay any Class 1A contribution in respect of the sporting testimonial payment.
- (3) Subsection (4) applies if—
- (a) the controller of the sporting testimonial pays an amount (“the amount to cover tax”) for the purpose of discharging any liability of the earner to income tax for any tax year (“*the relevant year*”), and
- (b) the income tax in question is tax chargeable in respect of the sporting testimonial payment or of the amount to cover tax.
- (4) For the purposes of this Act the amount to cover tax is to be treated as if it were general earnings consisting in the making of a sporting testimonial payment to the earner in the relevant year and falling, for the purposes of Class 1 contributions, to be left out of account in the computation of the earnings paid to or for the benefit of the earner.
- (5) The controller of the sporting testimonial, instead of the relevant employer, is liable to pay any Class 1A contribution in respect of any further sporting testimonial payment treated as made to the earner in accordance with subsection (4).
- (6) Expressions used in this section and section 226E of ITEPA 2003 (sporting testimonial payments) have the same meaning as in that section.
## PART 12ZD — STATUTORY PARENTAL BEREAVEMENT PAY
##### 167ZZ9
- (1) A person who satisfies the conditions in subsection (2) is entitled in accordance with the following provisions of this Part to payments to be known as “*statutory parental bereavement pay*”.
- (2) The conditions are—
- (a) that the person is a bereaved parent,
- (b) that the person is in employed earner’s employment with an employer on the day on which the child dies, and
- (c) that the weekly earnings threshold is met (see subsection (5)).
- (3) For the purposes of subsection (2) an employee is a “bereaved parent” if the employee satisfies prescribed conditions as to relationship with a child who has died.
- (4) The conditions prescribed under subsection (3) may be framed, in whole or in part, by reference to the employee’s care of the child before the child’s death.
- (5) The weekly earnings threshold is met if the person’s normal weekly earnings for any continuous period of 8 weeks falling within the relevant window is not less than the lower earnings limit in force under section 5(1)(a) at the end of the relevant week.
- (6) In subsection (5), the “relevant window” is the period consisting of—
- (a) the 8 weeks ending with the relevant week, and
- (b) the 8 weeks immediately following that week.
- (7) The reference in subsection (5) to a person’s normal weekly earnings is, in relation to any period after the date on which the child dies, a reference to the person’s expected normal weekly earnings for that period.
- (8) Section 167ZZ17(9) provides for the calculation of a person’s expected normal weekly earnings.
- (9) In this section “*relevant week*” means the week immediately before the one in which the child dies.
- (10) Where a person satisfies the conditions in subsection (2) as a result of the death of more than one child, the person is entitled to statutory parental bereavement pay in respect of each child.
##### 167ZZ10
- (1) A person is entitled to payments of statutory parental bereavement pay in respect of any period only if the person gives notice to whoever is liable to make the payments stating the week or weeks in respect of which they are to be paid.
- (2) Regulations may provide for the time by which notice under subsection (1) must be given.
- (3) The notice must be in writing if the person who is liable to pay the statutory parental bereavement pay so requests.
- (4) The Department may by regulations—
- (a) provide that section 167ZZ9(2)(b) or (c) or (5) to (7) have effect subject to prescribed modifications in such cases as may be prescribed;
- (b) provide that subsection (1) of this section does not have effect, or has 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 section 167ZZ9;
- (e) provide that a person is to be treated for the purposes of section 167ZZ9 as being employed for a continuous period of at least 8 weeks where—
- (i) the person has been employed by the same employer for at least 8 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 section 167ZZ9;
- (g) 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,
is to be calculated or estimated for the purposes of section 167ZZ9 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 the person’s earnings.
##### 167ZZ11
- (1) The liability to make payments of statutory parental bereavement pay under section 167ZZ9 is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in subsection (2)(b) of that section.
- (2) The Department must by regulations make provision as to a former employer’s liability to pay statutory parental bereavement pay to a former employee in any case where the employee’s contract of service with the employer has been brought to an end by the employer solely, or mainly, for the purpose of avoiding liability for statutory parental bereavement pay.
- (3) The Department may, with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs, by regulations specify circumstances in which, despite this section, liability to make payments of statutory parental bereavement pay is to be a liability of the Commissioners.
##### 167ZZ12
- (1) Statutory parental bereavement 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) Statutory parental bereavement pay is payable in respect of—
- (a) such week within the qualifying period, or
- (b) such number of weeks, not exceeding the prescribed number of weeks, within the qualifying period,
as the person entitled may choose in accordance with regulations.
- (3) Provision under subsection (2)(b) must secure that the prescribed number of weeks is not less than two.
- (4) Regulations under subsection (2)(b) may permit a person entitled to receive statutory parental bereavement pay to choose to receive such pay in respect of non-consecutive periods each of which is a week or a number of weeks.
- (5) For the purposes of subsection (2), the qualifying period is to be determined in accordance with regulations, which must secure that it is a period of at least 56 days beginning with the date of the child’s death.
- (6) A person is not liable to pay statutory parental bereavement pay to another in respect of any statutory pay week during any part of which the other works under a contract of service with the person.
- (7) It is immaterial for the purposes of subsection (6) whether the work referred to in that subsection is work under a contract of service which existed immediately before the statutory pay week or a contract of service which did not so exist.
- (8) Except in such cases as may be prescribed, statutory parental bereavement pay is not payable to a person in respect of a statutory pay week during any part of which the person works for any employer who is not liable to pay the person statutory parental bereavement pay.
- (9) The Department may by regulations specify circumstances in which there is to be no liability to pay statutory parental bereavement pay in respect of a statutory pay week.
- (10) Where for the purposes of this Part or of regulations it is necessary to calculate the daily rate of statutory parental bereavement pay, the amount payable by way of statutory parental bereavement pay for any date is to be taken as one seventh of the weekly rate.
- (11) In this section—
- “*statutory pay week*”, in relation to a person entitled to statutory parental bereavement pay, means a week chosen by the person as a week in respect of which statutory parental bereavement pay is to be payable;
- “*week*” means any period of seven days.
##### 167ZZ13
- (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) An agreement between an employer and an employee, authorising any deductions from statutory parental bereavement 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.
##### 167ZZ14
- (1) Any entitlement to statutory parental bereavement pay does not affect any right of a person in relation to remuneration under any contract of service (“*contractual remuneration*”); but this is subject to subsections (2) and (3).
- (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 parental bereavement pay to that person in respect of that period; and
- (b) any statutory parental bereavement 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).
##### 167ZZ15
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.
##### 167ZZ16
- (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, despite the fact that it would not otherwise apply;
- (b) for any such provision not to apply to any such person, despite the fact that it would otherwise apply;
- (c) for excepting any such person from the application of any such provision where the person is neither 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*” has the same meaning as in sections 166(3), 167ZI(3) and 167ZR(3).
##### 167ZZ17
- (1) In this Part—
- “*child*” means a person under the age of 18 (see also section 167ZZ18 for the application of this Part in relation to stillbirths);
- “*the Department*” means the Department for the Economy in Northern Ireland;
- “*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;
- “*modifications*” includes additions, omissions and amendments, and related expressions are to be read accordingly;
- “*prescribed*” means prescribed by regulations;
- “*regulations*” means regulations made by the Department.
- (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 earnings (within the meaning of Parts 1 to 5).
- (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) 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;
and this power is without prejudice to any other power to make regulations under this Part.
- (5) In this Part, except in section 167ZZ12, “*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, 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; but this does not apply to a person’s expected normal weekly earnings (as to which, see subsection (9)).
- (7) For the purposes of subsection (6), “earnings” and “relevant period” have the meaning 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) For the purposes of section 167ZZ9, a person’s expected normal weekly earnings are to be calculated in accordance with regulations; and such regulations may provide for assumptions to be made about the continuation of the person’s employment and the person’s earnings from that employment.
- (10) 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.
- (11) Regulations under subsection (10) 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 parental bereavement pay as the person’s employer under the contract.
- (12) The powers under subsections (10) and (11) are without prejudice to any other power to make regulations under this Part.
- (13) In relation to regulations made by the Department under this Part, sections 171 and 172 have effect as if references there to “the Department” were references to the Department for the Economy.
- (14) Regulations under any of subsections (4) to (11) must be made with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs.
##### 167ZZ18
In this Part—
- (a) references to a child include a child stillborn after twenty-four weeks of pregnancy, and
- (b) references to the death of a child are to be read, in relation to a stillborn child, as references to the birth of the child.
##### 167ZZ19
- (1) The Department must by regulations provide that this Part and regulations under it apply in relation to a person who has experienced a miscarriage as they apply in relation to a bereaved parent as set out in section 167ZZ9 (entitlement) with such modifications, if any, as are specified in regulations.
- (2) Regulations under this section may—
- (a) specify conditions to be satisfied for the purpose of determining whether a person has experienced a miscarriage for the purposes of the regulations;
- (b) provide that this Part and regulations under it also apply in relation to a person who satisfies specified conditions as to relationship with the person who experienced the miscarriage.
1. The following abbreviations are used in this Table:—
##### 155B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1. The following abbreviations are used in this Table:—
##### 10ZBA
- (1) This section applies where—
- (a) a Class 1A contribution is payable for any tax year in respect of the whole or any part of general earnings received by an earner;
- (b) the general earnings, in so far as they are ones in respect of which such a contribution is payable, consist in a sporting testimonial payment; and
- (c) the controller of the sporting testimonial is not the person (“the relevant employer”) by whom, but for this section, the Class 1A contribution would be payable in accordance with section 10(2).
- (2) The controller of the sporting testimonial, instead of the relevant employer, is liable to pay any Class 1A contribution in respect of the sporting testimonial payment.
- (3) Subsection (4) applies if—
- (a) the controller of the sporting testimonial pays an amount (“the amount to cover tax”) for the purpose of discharging any liability of the earner to income tax for any tax year (“*the relevant year*”), and
- (b) the income tax in question is tax chargeable in respect of the sporting testimonial payment or of the amount to cover tax.
- (4) For the purposes of this Act the amount to cover tax is to be treated as if it were general earnings consisting in the making of a sporting testimonial payment to the earner in the relevant year and falling, for the purposes of Class 1 contributions, to be left out of account in the computation of the earnings paid to or for the benefit of the earner.
- (5) The controller of the sporting testimonial, instead of the relevant employer, is liable to pay any Class 1A contribution in respect of any further sporting testimonial payment treated as made to the earner in accordance with subsection (4).
- (6) Expressions used in this section and section 226E of ITEPA 2003 (sporting testimonial payments) have the same meaning as in that section.
## PART 12ZD — STATUTORY PARENTAL BEREAVEMENT PAY
##### 167ZZ9
- (1) A person who satisfies the conditions in subsection (2) is entitled in accordance with the following provisions of this Part to payments to be known as “*statutory parental bereavement pay*”.
- (2) The conditions are—
- (a) that the person is a bereaved parent,
- (b) that the person is in employed earner’s employment with an employer on the day on which the child dies, and
- (c) that the weekly earnings threshold is met (see subsection (5)).
- (3) For the purposes of subsection (2) an employee is a “bereaved parent” if the employee satisfies prescribed conditions as to relationship with a child who has died.
- (4) The conditions prescribed under subsection (3) may be framed, in whole or in part, by reference to the employee’s care of the child before the child’s death.
- (5) The weekly earnings threshold is met if the person’s normal weekly earnings for any continuous period of 8 weeks falling within the relevant window is not less than the lower earnings limit in force under section 5(1)(a) at the end of the relevant week.
- (6) In subsection (5), the “relevant window” is the period consisting of—
- (a) the 8 weeks ending with the relevant week, and
- (b) the 8 weeks immediately following that week.
- (7) The reference in subsection (5) to a person’s normal weekly earnings is, in relation to any period after the date on which the child dies, a reference to the person’s expected normal weekly earnings for that period.
- (8) Section 167ZZ17(9) provides for the calculation of a person’s expected normal weekly earnings.
- (9) In this section “*relevant week*” means the week immediately before the one in which the child dies.
- (10) Where a person satisfies the conditions in subsection (2) as a result of the death of more than one child, the person is entitled to statutory parental bereavement pay in respect of each child.
##### 167ZZ10
- (1) A person is entitled to payments of statutory parental bereavement pay in respect of any period only if the person gives notice to whoever is liable to make the payments stating the week or weeks in respect of which they are to be paid.
- (2) Regulations may provide for the time by which notice under subsection (1) must be given.
- (3) The notice must be in writing if the person who is liable to pay the statutory parental bereavement pay so requests.
- (4) The Department may by regulations—
- (a) provide that section 167ZZ9(2)(b) or (c) or (5) to (7) have effect subject to prescribed modifications in such cases as may be prescribed;
- (b) provide that subsection (1) of this section does not have effect, or has 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 section 167ZZ9;
- (e) provide that a person is to be treated for the purposes of section 167ZZ9 as being employed for a continuous period of at least 8 weeks where—
- (i) the person has been employed by the same employer for at least 8 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 section 167ZZ9;
- (g) 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,
is to be calculated or estimated for the purposes of section 167ZZ9 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 the person’s earnings.
##### 167ZZ11
- (1) The liability to make payments of statutory parental bereavement pay under section 167ZZ9 is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in subsection (2)(b) of that section.
- (2) The Department must by regulations make provision as to a former employer’s liability to pay statutory parental bereavement pay to a former employee in any case where the employee’s contract of service with the employer has been brought to an end by the employer solely, or mainly, for the purpose of avoiding liability for statutory parental bereavement pay.
- (3) The Department may, with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs, by regulations specify circumstances in which, despite this section, liability to make payments of statutory parental bereavement pay is to be a liability of the Commissioners.
##### 167ZZ12
- (1) Statutory parental bereavement 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) Statutory parental bereavement pay is payable in respect of—
- (a) such week within the qualifying period, or
- (b) such number of weeks, not exceeding the prescribed number of weeks, within the qualifying period,
as the person entitled may choose in accordance with regulations.
- (3) Provision under subsection (2)(b) must secure that the prescribed number of weeks is not less than two.
- (4) Regulations under subsection (2)(b) may permit a person entitled to receive statutory parental bereavement pay to choose to receive such pay in respect of non-consecutive periods each of which is a week or a number of weeks.
- (5) For the purposes of subsection (2), the qualifying period is to be determined in accordance with regulations, which must secure that it is a period of at least 56 days beginning with the date of the child’s death.
- (6) A person is not liable to pay statutory parental bereavement pay to another in respect of any statutory pay week during any part of which the other works under a contract of service with the person.
- (7) It is immaterial for the purposes of subsection (6) whether the work referred to in that subsection is work under a contract of service which existed immediately before the statutory pay week or a contract of service which did not so exist.
- (8) Except in such cases as may be prescribed, statutory parental bereavement pay is not payable to a person in respect of a statutory pay week during any part of which the person works for any employer who is not liable to pay the person statutory parental bereavement pay.
- (9) The Department may by regulations specify circumstances in which there is to be no liability to pay statutory parental bereavement pay in respect of a statutory pay week.
- (10) Where for the purposes of this Part or of regulations it is necessary to calculate the daily rate of statutory parental bereavement pay, the amount payable by way of statutory parental bereavement pay for any date is to be taken as one seventh of the weekly rate.
- (11) In this section—
- “*statutory pay week*”, in relation to a person entitled to statutory parental bereavement pay, means a week chosen by the person as a week in respect of which statutory parental bereavement pay is to be payable;
- “*week*” means any period of seven days.
##### 167ZZ13
- (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) An agreement between an employer and an employee, authorising any deductions from statutory parental bereavement 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.
##### 167ZZ14
- (1) Any entitlement to statutory parental bereavement pay does not affect any right of a person in relation to remuneration under any contract of service (“*contractual remuneration*”); but this is subject to subsections (2) and (3).
- (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 parental bereavement pay to that person in respect of that period; and
- (b) any statutory parental bereavement 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).
##### 167ZZ15
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.
##### 167ZZ16
- (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, despite the fact that it would not otherwise apply;
- (b) for any such provision not to apply to any such person, despite the fact that it would otherwise apply;
- (c) for excepting any such person from the application of any such provision where the person is neither 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*” has the same meaning as in sections 166(3), 167ZI(3) and 167ZR(3).
##### 167ZZ17
- (1) In this Part—
- “*child*” means a person under the age of 18 (see also section 167ZZ18 for the application of this Part in relation to stillbirths);
- “*the Department*” means the Department for the Economy in Northern Ireland;
- “*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;
- “*modifications*” includes additions, omissions and amendments, and related expressions are to be read accordingly;
- “*prescribed*” means prescribed by regulations;
- “*regulations*” means regulations made by the Department.
- (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 earnings (within the meaning of Parts 1 to 5).
- (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) 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;
and this power is without prejudice to any other power to make regulations under this Part.
- (5) In this Part, except in section 167ZZ12, “*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, 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; but this does not apply to a person’s expected normal weekly earnings (as to which, see subsection (9)).
- (7) For the purposes of subsection (6), “earnings” and “relevant period” have the meaning 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) For the purposes of section 167ZZ9, a person’s expected normal weekly earnings are to be calculated in accordance with regulations; and such regulations may provide for assumptions to be made about the continuation of the person’s employment and the person’s earnings from that employment.
- (10) 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.
- (11) Regulations under subsection (10) 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 parental bereavement pay as the person’s employer under the contract.
- (12) The powers under subsections (10) and (11) are without prejudice to any other power to make regulations under this Part.
- (13) In relation to regulations made by the Department under this Part, sections 171 and 172 have effect as if references there to “the Department” were references to the Department for the Economy.
- (14) Regulations under any of subsections (4) to (11) must be made with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs.
##### 167ZZ18
In this Part—
- (a) references to a child include a child stillborn after twenty-four weeks of pregnancy, and
- (b) references to the death of a child are to be read, in relation to a stillborn child, as references to the birth of the child.
##### 167ZZ19
- (1) The Department must by regulations provide that this Part and regulations under it apply in relation to a person who has experienced a miscarriage as they apply in relation to a bereaved parent as set out in section 167ZZ9 (entitlement) with such modifications, if any, as are specified in regulations.
- (2) Regulations under this section may—
- (a) specify conditions to be satisfied for the purpose of determining whether a person has experienced a miscarriage for the purposes of the regulations;
- (b) provide that this Part and regulations under it also apply in relation to a person who satisfies specified conditions as to relationship with the person who experienced the miscarriage.
1. The following abbreviations are used in this Table:—
1. The following abbreviations are used in this Table:—
1. The following abbreviations are used in this Table:—
2023-04-02
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-03-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-12-14
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-10-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-09-28
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-09-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-22
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-21
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-12-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-11-17
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-10-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-09-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-06-10
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-01-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-12-31
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-12-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-03-28
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-03-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-01-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-01-13
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-09-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-08
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-03-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-01-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-12-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-11-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-09-29
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-08-30
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-03-24
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-09-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-09-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-10
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-09-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-06-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-10-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-07-16
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-07-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-06-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-04-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-03-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-02-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-05-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-05-13
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-04-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-03-13
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-12-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-04-08
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-07-17
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-06-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-04-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
original version
Text at this date