The Social Security (Contributions) Regulations 2001

[^f00014]: Section 9(3) was amended by section 136(4) of, and paragraph 24 of Schedule 5 to the Pensions Act 1995 (c. 26) and paragraph 35(3) of Schedule 1 to the Transfer Act.

[^f00015]: Sections 140A to 140H were inserted by sections 50 to 53 of the Finance Act 1998 (c. 26).

[^f00016]: Section 8(1) was amended by section 136(2) of, and paragraph 21 of Schedule 5 to the Pensions Act 1995 and paragraph 34 of Schedule 1 to the Transfer Act.

[^f00017]: Section 41(1) was amended by paragraph 127 of Schedule 7 to the Social Security Act 1998 (c. 14). It was further amended by paragraph 6(2), and subsections (1A) and (1B) were substituted by paragraph 6(3) of Part II of Schedule 9 to the Welfare Reform and Pensions Act 1999 (c. 30) (“the Welfare Reform Act”).

[^f00018]: Section 42A was inserted by section 137(5) of the Pensions Act 1995. Subsections (1) to (2A) were substituted by paragraph 128 of Schedule 7 to the Social Security Act 1998, and subsections (2) and (2A) were further substituted by paragraph 7(3) of Schedule 9 to the Welfare Reform Act.

[^f00019]: 1995 c. 18.

[^f00020]: Section 9(2) was substituted by section 136(3) of the Pensions Act 1995.

[^f00021]: 1984 (c. 12).

[^f00022]: Section 8 was substituted by paragraph 4 of Part I of Schedule 9 to the Welfare Reform Act.

[^f00023]: 1993 c. 48.

[^f00024]: Section 203F was inserted by section 127 of the Finance Act 1994 (c. 9) and amended by section 65 of the Finance Act 1998.

[^f00025]: 2000 c. 17.

[^f00026]: Section 611 is to be amended from a date to be appointed under section 79 of the Finance Act 1999.

[^f00027]: Section 6 was substituted by paragraph 2 of Part I of Schedule 9 to the Welfare Reform Act.

[^f00028]: 1988 c. 1.

[^f00029]: 1999 c. 30.

[^f00030]: Section 6A was inserted by paragraph 3 of Part I of Schedule 9 to the Welfare Reform Act.

[^f00031]: Section 112 was amended by paragraph 51(4) of Schedule 1 to the Employment Rights Act 1996 (c. 18) and paragraph 21 of Schedule 3 to the Transfer Act.

[^f00032]: 1992 c. 52. Section 189(4) was amended by regulation 4(3) of S.I. 1995/2587.

[^f00033]: Section 43 was amended by paragraph 42 of Schedule 5 to the Pensions Act 1995 and paragraph 47 of Schedule 1 to the Transfer Act.

[^f00034]: Section 164 was amended by paragraph 12 of Schedule 1 to the Transfer Act.

[^f00035]: Section 151 was amended by paragraph 34 of Schedule 1 to the Social Security (Incapacity for Work) Act 1994 (c. 14) and paragraph 9 of Schedule 1 to the Transfer Act.

[^f00036]: Sections 6, 8 and 9 were substituted, and section 6A inserted, by paragraphs 2 to 5 of Part I of Schedule 9 to the Welfare Reform Act.

[^f00037]: Section 41(1) was substituted by paragraph 127 of Schedule 7 to the Social Security Act 1998 and amended by paragraph 6(2) of Part II of Schedule 9 to the Welfare Reform Act. Section 42A was inserted by section 137(5) of the Pensions Act 1995 (c. 26). Subsection (1) of section 42A was substituted by paragraph 128 of Schedule 7 to the Social Security Act 1998 and amended by paragraph 7(2) of Part II of Schedule 9 to the Welfare Reform Act.

[^f00038]: S.I. 1978/1689. Schedule 3 was amended by regulation 4 of S.I. 1984/350, regulation 3 of S.I. 1990/1894, regulation 4 of S.I. 1994/726 and regulation 4 of S.I. 1998/1728.

[^f00039]: Section 12 was amended by paragraph 13 of Schedule 3 and paragraph 3 of Schedule 9 to the Transfer Act.

[^f00040]: Section 3 was amended by sections 48 and 49 of the Social Security Act 1998 (c. 14) and paragraph 3 of Schedule 3 to the Transfer Act.

[^f00041]: 2000 c. 17.

[^f00042]: Section 6 was substituted by paragraph 2 of Part I of Schedule 9 to the Welfare Reform Act.

[^f00043]: Schedule 6 was substituted by paragraph 5 of Schedule 3 to the Finance Act 1993.

[^f00044]: Section 10 was substituted by section 74(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19).

[^f00045]: Schedule 11A was inserted by paragraph 2 of Schedule 5 to the Finance Act 1993 (c. 34).

[^f00046]: Section 596(1)(b) was amended by paragraph (8)(2)(b) of Schedule 6 to the Finance Act 1989 (c. 26).

[^f00047]: Section 607 was amended by section 104(2) of the Finance Act 1994 (c. 9).

[^f00048]: 1989 c. 41.

[^f00049]: Section 10A was inserted by section 53 of the Social Security Act 1998 and amended by paragraph 11 of Schedule 3 to the Transfer Act and section 77 of the Welfare Reform Act.

[^f00050]: OJ No. L1, 3.1.1994, p. 7.

[^f00051]: Section 179 was amended by paragraph 70 of Schedule 2 to the Jobseekers Act 1995 (c. 18), paragraph 107 of Schedule 7 to the Social Security Act 1998, paragraph 15 of Schedule 7 to the Transfer Act, paragraph 2 of Schedule 6 to S.I. 1999/671 and paragraph 3(g) of Schedule 1 to the Tax Credits Act 1999 (c. 10).

[^f00052]: Section 11(4) was amended by paragraph 12 of Schedule 3 to the Transfer Act and Article 3 of S.I. 2001/477.

[^f00053]: 1973 c. 50. Section 2 was substituted by section 25(1) of the Employment Act 1988 (c. 19).

[^f00054]: Section 20(1) was amended by paragraph 2(2) of Schedule 1 to the Social Security (Incapacity for Work) Act 1994 (c. 18), Schedule 3 to the Jobseekers Act 1995, paragraph 2(1) of Schedule 4 to the Pensions Act 1995 (c. 26) and paragraph 3(2) of Schedule 8, paragraph 15(2) of Schedule 12 and Part V of Schedule 13 to the Welfare Reform Act.

[^f00055]: S.I. 2001/769.

[^f00056]: The definition of pensionable age contained in section 122(1) of the Act was substituted by paragraph 13(a) of Schedule 4 to the Pensions Act 1995.

[^f00057]: S.I. 1996/1245.

[^f00058]: Section 44(1) was amended by section 164(a) of the Pensions Act 1995 (c. 26) and paragraph 48(2) and (3) of Schedule 1 to the Transfer Act.

[^f00059]: Section 41 was amended by section 137(2) of the Pensions Act 1995. Subsection (1) was substituted by paragraph 127 of Schedule 7 to the Social Security Act 1998 (c. 14) and amended by paragraph 6(2) of Part II of Schedule 9 to the Welfare Reform Act. Subsection (1A) was substituted by paragraph 6(3) of Part II of Schedule 9 to the Welfare Reform Act.

[^f00060]: Section 42A was inserted by section 137(5) of the Pensions Act 1995 and subsections (1) and (2) were substituted by paragraph 128 of Schedule 7 to the Social Security Act 1995 and amended by paragraph 7 of Part II of Schedule 9 to the Welfare Reform Act.

[^f00061]: References to “contributions equivalent premiums” are substituted for those to “limited revaluation premiums” by the Pensions Act 1995 (see, in particular, section 141(1) of that Act).

[^f00062]: Section 43 was amended by paragraph 42 of Schedule 5 to the Pensions Act 1995 (c. 26) and paragraph 47 of Schedule 1 to the Transfer Act.

[^f00063]: 1986 c. 50. Section 7 was repealed by Schedule 5 to the Pensions Act but continues to have effect by virtue of paragraph 22 of Schedule 6 to that Act. See also paragraph 1 of Schedule 1 to the Transfer Act.

[^f00064]: Section 42A was inserted by section 137(5) of the Pensions Act 1995 and subsection (3) was amended by paragraph 46(2) of Schedule 1 to the Transfer Act.

[^f00065]: S.I. 1988/664: regulation 13 was amended by regulation 23(5) of S.I. 1996/1345 and regulation 11 of S.I. 1999/2571.

[^f00066]: Section 55(2) was substituted by section 141(1) of the Pensions Act 1995 (c. 26) and amended by paragraph 7(1) of Schedule 2 to the Welfare Reform Act.

[^f00067]: Section 19A was inserted by section 54 of the Social Security Act 1998 and amended by paragraph 20 of Schedule 3 to the Transfer Act.

[^f00068]: S.I. 1995/1801. Regulation 13 was revoked by regulation 59 of, and Schedule 4 to S.I. 1999/991. Article 5 of S.I. 1999/2422 contains relevant savings.

[^f00069]: Sub-paragraph (4A) was inserted by paragraph 77(11) of Schedule 7 to the Social Security Act 1998 (c. 14) and amended by paragraph 5 of Schedule 9 to the Transfer Act.

[^f00070]: 1995 c. 18.

[^f00071]: Section 12 was amended by paragraph 13 of Schedule 3, and paragraph 3 of Schedule 9, to the Transfer Act. Section 13 was amended by paragraph 14 of Schedule 3 to the Transfer Act and article 4 of S.I. 2001/477.

[^f00072]: S.I. 1993/744.

[^f00073]: Section 10ZA was inserted by section 75 of the Child Support, Pensions and Social Security Act 2000 (c. 19).

[^f00074]: 1882 c. 61: section 92 was amended by sections 3(1) and 4(4) of the Banking and Financial Dealings Act 1971 (c. 80).

[^f00075]: Sections 100 to 100D were substituted for section 100 by section 167 of the Finance Act 1989. Section 100 was amended by paragraph 3(2) of Schedule 11 to the Finance Act 1990 (c. 29), paragraph 14 of Schedule 1 and Part I of Schedule 2 to S.I. 1994/1813, and paragraph 38 of Schedule 19 to the Finance Act 1998 (c. 36).

[^f00076]: Section 100D was amended by Article 2 of, and the Schedule to S.I. 1999/679.

[^f00077]: Section 105 was amended by sections 149(5) and 168(5) of the Finance Act 1989.

[^f00078]: 1970 c. 9.

[^f00079]: The definition was amended by paragraph 32(d) of Schedule 8 to the Development Land Tax Act 1976 (c. 24), Schedule 31 to the Taxes Act 1988 and paragraph 2(1) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12).

[^f00080]: Section 11(4) was amended by paragraph 12 of Schedule 3 to the Transfer Act and article 3 of S.I. 2001/477.

[^f00081]: Section 15(3) is amended by article 5 of S.I. 2001/477.

[^f00082]: The enabling power for this Case is section 120 of the Act; there is no equivalent provision in the Social Security Contributions and Benefits (Northern Ireland) Act 1992. However, contributions in respect of employment on the Continental Shelf would fall to be treated as satisfying the corresponding requirement in Northern Ireland by virtue of Article 2 of the Memorandum set out in Schedule 1 to S.I. 1976/1003 and Schedule 1 to S.R. 1976 No. 196. Article 2 of the Memorandum was amended by paragraph 3 of the first letter in the Schedule to S.I. 1999/2227 and S.R. 1999 No. 350.

[^f00083]: Section 120 was amended by paragraph 70 of Schedule 7 to the Social Security Act 1998 (c. 14) and paragraph 26 of Schedule 3, and paragraph 8 of Schedule 7 to the Transfer Act.

[^f00084]: 1964 c. 29.

[^f00085]: 1998 c. 17.

[^f00086]: 1995 c. 21.

[^f00087]: Subsection (5) was amended by section 2(1) of the Social Security (Contributions) Act 1994 (c. 1), section 65(2) of, and paragraph 99(3) of Schedule 7 to, the Social Security Act 1998 (c. 14), paragraph 9(2) of Part III of Schedule 9 to the Welfare Reform Act and section 74(7) of the Child Support, Pensions and Social Security Act (c. 19).

[^f00088]: Section 9 was substituted by paragraph 5 of Part I of Schedule 9 to the Welfare Reform Act.

[^f00089]: Section 8 was substituted by paragraph 4 of Part I of Schedule 9 to the Welfare Reform Act.

[^f00090]: Section 41(1) was amended by paragraph 127 of Schedule 7 of the Social Security Act 1998 and paragraph 6(2) of Part II of Schedule 9 to the Welfare Reform Act.

[^f00091]: Section 5 was substituted by paragraph 1 of Part I of Schedule 9 to the Welfare Reform Act.

[^f00092]: Section 11 was amended by paragraph 12 of Schedule 3 to the Transfer Act and by article 2 of S.I. 2000/755.

[^f00093]: Section 16 was amended by paragraph 16 of Schedule 3, and Schedule 10, to the Transfer Act.

[^f00094]: Section 18 was amended by paragraph 7 of Schedule 1 to the Transfer Act, paragraph 18 of Schedule 3 to that Act and article 4 of S.I. 2000/755.

[^f00095]: Section 12 was amended by paragraph 13 of Schedule 3 and paragraph 3 of Schedule 9 to the Transfer Act.

[^f00096]: Section 73 was amended by paragraph 49 of Schedule 2 to the Jobseekers Act 1995 (c. 18).

[^f00097]: 1939 c. 82.

[^f00098]: 1939 c. 83.

[^f00099]: S.I. 1975/492.

[^f00100]: 1975 c. 60.

[^f00101]: 1975 c. 14.

[^f00102]: 1914 c. 30.

[^f00103]: 5 & 6 Geo. 5 c. 18.

[^f00104]: S.I. 1969/1696; the relevant amending instrument is S.I. 1970/1580.

[^f00105]: S.I. 1973/693.

[^f00106]: 1965 c. 51.

[^f00107]: 1975 c. 18.

[^f00108]: This Case applies to Northern Ireland by virtue of the powers conferred by section 116 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 on the Treasury. These powers are exercisable, as in Great Britain, with the concurrence of the Secretary of State (and not the Department for Social Development).

[^f00109]: See however regulation 6 of S.I. 1975/493 as to the treatment of contributions paid by members of the forces for the purposes of entitlement to benefit in Northern Ireland.

[^f00110]: Section 1(6) was amended by paragraph 56(3) of Schedule 7 to the Social Security Act 1998 (c. 47).

[^f00111]: 1975 c. 14.

[^f00112]: 1965 c. 51.

[^f00113]: Section 6A was inserted by paragraph 3 of Part I of Schedule 9 to the Welfare Reform Act.

[^f00114]: 1992 c. 8.

[^f00115]: 1992 c. 7.

[^f00116]: S.I. 1979/591; regulation 53A was inserted by regulation 4 of S.I. 1993/260 and paragraphs (4) to (9) were added by regulation 2 of S.I. 2001/45.

[^f00117]: 1998 c. 14.

[^f00118]: S.I. 1998/1506 (N.I. 10).

[^f00119]: 2000 c. 19.

[^f00120]: 1999 c. 2.

[^f00121]: S.I. 1999/671.

[^f00122]: 1999 c. 30.

[^f00123]: 1992 c. 4.

[^f00124]: Section 6A was inserted by paragraph 3 of Schedule 9 to the Welfare Reform Act.

[^f00125]: Section 10 was substituted by section 74(2) of the 2000 Act.

[^f00126]: Section 10A was inserted by section 53 of the 1998 Act.

[^f00127]: Section 19A was inserted by section 54 of 1998 Act.

[^f00128]: 1995 c. 18.

[^f00129]: Section 122(1) is cited because of the meaning ascribed to “prescribe”.

[^f00130]: Paragraph 7A was inserted by section 56(2) of the 1998 Act.

[^f00131]: Paragraph 7B was inserted by section 57 of the 1998 Act.

[^f00132]: Paragraph 8(1)(ca) was inserted by paragraph 77(4) of the 2000 Act.

[^f00133]: Paragraph 8(1)(ia) was inserted by paragraph 77(15) of Schedule 7 to the 1998 Act.

[^f00134]: Paragraph 8(1A) was inserted by paragraph 39(3) of Schedule 3 to the Transfer Act.

[^f00135]: 1995 c. 26.

[^f00136]: 1992 c. 7.

[^f00137]: Section 6A was inserted by paragraph 3 of Schedule 10 to the Welfare Reform Act.

[^f00138]: Section 10 was substituted by section 78(2) of the 2000 Act.

[^f00139]: Section 10A was inserted by Article 50 of the 1998 Order.

[^f00140]: 1995/2705 (N.I. 15).

[^f00141]: Section 121(1) is cited because of the meaning ascribed to “prescribe”.

[^f00142]: Section 171(10) was substituted by paragraph 28(3) of Schedule 3 to the Transfer Order.

[^f00143]: S.I. 1994/1898 (N.I. 12).

[^f00144]: Paragraph 7A was inserted by Article 53(2) of the 1998 Order.

[^f00145]: Paragraph 7B was inserted by Article 54 of the 1998 Order.

[^f00146]: Paragraph 8(1)(ca) was inserted by section 81(4) of the 2000 Act.

[^f00147]: Paragraph 8(1)(ia) was inserted by paragraph 58(15) of Schedule 6 to the 1998 Order.

[^f00148]: S.I. 1995/3212 (N.I. 22).

[^f00149]: Paragraph 8(1A) was inserted by paragraph 38(3) of Schedule 3 to the Transfer Order.

[^f00150]: 1992 c. 40.

[^f00151]: Section 122(1) is cited because of the meaning ascribed to “prescribe”.

[^f00152]: Paragraph 3B was inserted by section 77(2) of the 2000 Act.

[^f00153]: Paragraph 5A was inserted by paragraph 77(7) of Schedule 7 to the 1998 Act.

[^f00154]: Paragraph 7BA was inserted by section 76(5) of the 2000 Act.

[^f00155]: 1992 c. 5.

[^f00156]: Section 191 is cited because of the meaning ascribed to “prescribe”.

[^f00157]: Section 121(1) is cited because of the meaning ascribed to “prescribe”.

[^f00158]: Paragraph 3B was inserted by section 81(2) of the 2000 Act.

[^f00159]: Paragraph 5A was inserted by paragraph 58(7) of Schedule 6 to the 1998 Order.

[^f00160]: Paragraph 7BA was inserted by section 80(5) of the 2000 Act.

[^f00161]: 1992 c. 8.

[^f00162]: 2000 c. 4 (N.I.).

[^f00163]: Section 167(1) is cited because of the meaning ascribed to “prescribe”.

[^f00164]: 1999 c. 16.

[^f00165]: 1986 c. 60.

[^f00166]: 1988 c. 1.

[^f00167]: Sections 140A to 140C were inserted by section 50(1) of the Finance Act 1998 (c. 36).

[^f00168]: Copies of the Inland Revenue Extra-Statutory Concessions may be obtained from the Inland Revenue Leaflets and Booklets Orderline, PO Box 37, Saint Austell, Cornwall PL25 5YN and are also available on the Inland Revenue’s website (http://www.inlandrevenue.gov.uk).

[^f00169]: 1982 c. 50.

[^f00170]: Section 203F was inserted by section 127 of the Finance Act 1994 (c. 9) and amended by section 65 of the Finance Act 1998 (c. 36).

[^f00171]: Section 203FA was inserted by section 66(1) of the Finance Act 1998.

[^f00172]: 1986 c. 53.

[^f00173]: 1965 c. 12.

[^f00174]: 1969 c. 24 (N.I.).

[^f00175]: Section 842A was inserted by section 127(1) of the Finance Act 1990 (c. 29), amended by section 117(2)(d) of, and paragraph 57 of Schedule 13 to, the Local Government Finance Act 1992, partly repealed by section 93 of and Part I of Schedule 9 to the Police and Magistrates' Courts Act 1994 (c. 29), and further amended by paragraph 155 of Schedule 13 to the Local Government (Scotland) Act 1994 (c. 39), section 144 of the Finance Act 1995 (c. 4) and section 134(1) of, and paragraph 53 of Schedule 9 to the Police Act 1997 (c. 50).

[^f00176]: 1986 c. 60. There are amendments to section 75 that are not relevant for the purposes of this instrument.

[^f00177]: 1979 c. 4. Section 1 was amended by article 5 of S.I. 1979/241, section 1(5) of the Finance Act 1984 (c. 43), paragraph 1 of Part II of Schedule 1 and Part I of Schedule 14 to the Finance Act 1988 (c. 39) and section 3(1) and (3) of the Finance Act 1993 (c. 34).

[^f00178]: Subsection (1) was amended by section 89(2) of the Finance Act 1994.

[^f00179]: Subsection (6) was amended by section 46(1) of the Finance Act 1988.

[^f00180]: Subsection (6A) was inserted by section 46(1) of the Finance Act 1988.

[^f00181]: 1999 c. 16.

[^f00182]: Section 197AA was inserted by section 48 of the Finance Act 1999.

[^f00183]: Section 197AC was inserted by section 50 of the Finance Act 1999.

[^f00184]: Section 197G was inserted by section 75(1) of the Finance Act 1993.

[^f00185]: 1989 c. 41: Schedule 9 was amended by section 116 of the Courts and Legal Services Act 1990 (c. 41) and section 582(1) of the Education Act 1996 (c. 56).

[^f00186]: There are amendments to section 643 that are not relevant for the purposes of this instrument.

[^f00187]: Section 595 was amended by paragraph 7 of Schedule 6 to the Finance Act 1989 (c. 26).

[^f00188]: Section 596 was amended by paragraph 8 of Schedule 6 to the Finance Act 1989.

[^f00189]: Section 607 was amended by section 104(2) of the Finance Act.

[^f00190]: Section 604 was amended by paragraph 3 of Schedule 15 to the Finance Act 1998.

[^f00191]: S.I. 1991/1614 Regulation 9 was substituted by regulation 9 of S.I. 1998/728 and amended by regulation 6 of S.I. 1998/1315.

[^f00192]: Section 590C was inserted by paragraph 4 of Schedule 6 to the Finance Act 1989.

[^f00193]: Section 590B was inserted by paragraph 4 of Schedule 6 to the Finance Act 1989 and amended by section 107(6) of the Finance Act 1993 (c. 34).

[^f00194]: Section 590A was inserted by paragraph 4 of Schedule 6 to the Finance Act 1989.

[^f00195]: S.I. 1968/1869: paragraph (8) was added to Article 25 by Article 16 of the Protocol set out in the Schedule to S.I. 1987/2055.

[^f00196]: S.I. 1976/2151: Article 17A was added by Article 1 of the Protocol set out in the Schedule to S.I. 1995/764.

[^f00197]: S.I. 1980/1960: Paragraph (3) was substituted by Article X(2) of the Protocol set out in Part I of the Schedule in S.I. 1996/3165.

[^f00198]: Sections 200B to 200D were inserted by section 63(1) of the Finance Act 1997 (c. 16).

[^f00199]: Section 200E was inserted by section 58 of the Finance Act 2000 (c. 17).

[^f00200]: 1999 c. 30.

[^f00201]: 1973 c. 50. Section 2 was substituted by section 25(1) of the Employment Act 1988 (c. 19).

[^f00202]: Schedule 11A was inserted by section 76 of, and paragraph 2 of Schedule 5 to, the Finance Act 1993.

[^f00203]: Schedule 12A was inserted by section 61(2) of, and Schedule 10 to, the Finance Act 1998.

[^f00204]: Section 198(1A) was substituted by section 61(1) of the Finance Act 1998.

[^f00205]: Section 197A was inserted by section 46(4) of the Finance Act 1988. Section 49(1) of the Finance Act 1999 extends its scope to cycle parking facilities.

[^f00206]: 2000 c. 17.

[^f00207]: 1988 c. 39. Section 68(1) was amended by section 66(1) and (2) of the Finance Act 1989 (c. 26).

[^f00208]: Section 186 was amended by section 89(a) of the Finance Act 1988 (c. 39) and section 118(1) of, and paragraph 11 of Schedule 20 to, the Finance Act 1996 (c. 8).

[^f00209]: Section 140A was inserted by section 50(1) of the Finance Act 1998, and amended by sections 42 and 139 of, and Part III(8) of Schedule 20 to, the Finance Act 1999 (c. 16).

[^f00210]: Section 135 was amended by section 49(1) of the Finance Act 1998. Section 162 was amended by paragraph 3 of Schedule 13 to the Finance Act 1988, section 53(2) of the Finance Act 1989 and paragraph 14(11) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12).

[^f00211]: Section 203FB was inserted by section 67 of the Finance Act 1998.

[^f00212]: Section 140D was inserted by section 51(1) of the Finance Act 1998.

[^f00213]: Paragraph 3B was inserted by section 77(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19).

[^f00214]: Section 200A was inserted by section 93(4) of the Finance Act 1995 (c. 4).

[^f00215]: Section 201AA was inserted by section 91(1) of the Finance Act 1995.

[^f00216]: S.I. 1993/744.

[^f00217]: Paragraph 1(1) was amended by section 148(2) to (4) of the Pensions Act 1995 (c. 26), paragraph 77(2) to (4) of Schedule 7 to the Social Security Act 1998 (c. 14), paragraph 31 of Schedule 3 to the Transfer Act and paragraph 78(2) to (5) of Schedule 12 to the Welfare Reform Act.

[^f00218]: S.I. 1994/1882.

[^f00219]: S.I. 1995/512.

[^f00220]: S.I. type=start time=11877905579521996/195type=end time=1187790557952: these Regulations were amended by Part II of Schedule 10 to the Transfer Act and regulation 2 of S.I. 1999/286.

[^f00221]: Section 203E was inserted by section 126 of the Finance Act 1994 (c. 9).

[^f00222]: This section was substituted by paragraph 2 of Part I of Schedule 9 to the Welfare Reform Act.

[^f00223]: Paragraph 3B was inserted by section 77(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19).

[^f00224]: Section 112 was amended by paragraph 51(4) of Schedule 1 to the Employment Rights Act 1996 (c. 18) and paragraph 21 of Schedule 3 to the Transfer Act.

[^f00225]: Section 135 was amended by section 49(1) of the Finance Act 1998 (c. 36).

[^f00226]: Sections 140A to 140C were inserted by section 50(1) of the Finance Act 1998.

[^f00227]: Section 140D was inserted by section 51(1) of the Finance Act 1998.

[^f00228]: Section 41 was substituted by paragraph 127 of Schedule 7 to the Social Security Act 1998 (c. 14) and amended by paragraph 6 of Schedule 9 to the Welfare Reform Act. Section 42A was inserted by section 137(5) of the Pensions Act 1995 (c. 26); relevant amendments were made by paragraph 128 of Schedule 7 to the Social Security Act 1998 and paragraph 7 of Schedule 9 to the Welfare Reform Act.

[^f00229]: Section 6A was inserted by paragraph 3 of Part I of Schedule 9 to the Welfare Reform Act.

[^f00230]: Paragraph 3B was inserted into Schedule 1 to the Act by section 77(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19).

[^f00231]: S.I. 1999/3219.

[^f00232]: S.I. 2000/944.

[^f00233]: S.I. 1993/743.

[^f00234]: S.I. 1990/536.

[^f00235]: Section 203 was amended by section 128 of, and paragraph 4 of Schedule 3 to, the Finance Act 1988 (c. 39), section 45(3) of the Finance Act 1989 (c. 26), paragraph 38 of Part II of Schedule 19 and item (23) of Part V of Schedule 26 to, the Finance Act 1994 (c. 9) and section 119 of the Finance Act 1998 (c. 36).

[^f00236]: 1970 c. 9. Section 66 was amended by Part II of the Schedule 1 to the County Courts (Northern Ireland) Order 1980 (S.I. 1980/397 (N.I. 3)), section 57(2) of the Finance Act 1984 (c. 43) and the Schedule to the High Court and County Courts Jurisdiction Order 1991 (S.I. 1991/724).

[^f00237]: Section 10A was inserted by section 53 of the Social Security Act 1998 (c. 14).

[^f00238]: 1882 c. 61. Section 92 was amended by sections 3(1) and (3) and 4(4) of the Banking and Financial Dealings Act 1971 (c. 80).

[^f00239]: Section 4(4) was substituted by section 50(1) of the Social Security Act 1998.

[^f00240]: Paragraph 3B was inserted into Schedule 1 by section 77(2) of the Child Support, Pensions and Social Security Act 2000.

[^f00241]: Section 98A was inserted by section 165(1) of the Finance Act 1989 (c. 26).

[^f00242]: S.I. 1995/512.

[^f00243]: Section 10ZA was inserted, as respects Great Britain by section 75 of the Child Support, Pensions and Social Security Act 2000.

[^f00244]: See regulation 35(4) of S.I. 2000/2207.

[^f00245]: 1965 c. 51.

[^f00246]: 1975 c. 14.

[^f00247]: S.I. 1998/1506 (N.I. 10).

[^f00248]: S.I. 1999/671.

[^f00249]: S.I. 1993/3147 (N.I. 11).

[^f00250]: 1966 c. 6 (N.I.).

[^f00251]: 1950 c. 29 (N.I.).

[^f00252]: S.I. 1988/1087 (N.I. 10).

[^f00253]: S.I. 1990/1200 (N.I. 8).

[^f00254]: 1975 c. 14.

[^f00255]: 1975 c. 15.

[^f00256]: Repealed by Article 5(1) of the Social Security Pensions (Northern Ireland) Order 1975 (S.I. 1975/1503 (N.I. 15)).

[^f00257]: Repealed by Article 5(1) of the Social Security Pensions (Northern Ireland) Order 1975.

[^f00258]: 1985 c. 6.

[^f00259]: S.I. 1986/1032 (N.I. 6).

[^f00260]: S.I. 1986/1888 (N.I. 18).

[^f00261]: Repealed by Schedule 4 to the Pensions Schemes (Northern Ireland) type=start time=1187791266071Acttype=end time=1187791266071 1993 (c. 49), but continues to have effect by virtue of paragraph 21 of Schedule 5 to that Act. See also paragraph 1 of Schedule 1 to the Transfer Order.

[^f00262]: 1992 c. 7.

[^f00263]: Inserted by paragraph 3 of Part I of Schedule 10 to the Welfare Reform Act.

[^f00264]: Inserted by section 79(1) of the 2000 Act.

[^f00265]: Inserted by Article 50 of the 1998 Order.

[^f00266]: Inserted by Article 51 of the 1998 Order.

[^f00267]: S.I. 1994/1898 (N.I. 12).

[^f00268]: S.I. 1995/2705 (N.I. 15).

[^f00269]: S.I. 1995/3213 (N.I. 22).

[^f00270]: S.I. 1996/1919 (N.I. 16).

[^f00271]: Inserted by section 81(2) of the Child Support, Pensions and Social Security Act 2000.

[^f00272]: Paragraph 4(A) was inserted by paragraph 58(11) of Schedule 6 to the 1998 Order.

[^f00273]: Schedule 2 to 1992 c. 7 sets out Schedule 2 to 1992 c. 4 and section 15(3) of 1992 c. 7 expressly cross-refers to Schedule 2 in 1992 c. 4.

[^f00274]: 1992 c. 8.

[^f00275]: S.I. 1994/765 (N.I. 14).

[^f00276]: 1999 c. 10.

[^f00277]: S.I. 1996/1919 (N.I. 6).

[^f00278]: 1993 c. 49.

[^f00279]: S.R. & O. (N.I.) 1962 No. 65.

[^f00280]: S.I. 1973/693.

[^f00281]: S.R. & O. (N.I.) 1973 No. 146.

[^f00282]: S.R. 1975 No. 319.

[^f00283]: S.R. 1978 No. 401.

[^f00284]: S.R. 1988 No. 142.

[^f00285]: S.R. 1990 No. 90.

[^f00286]: S.R. 1994 No. 271.

[^f00287]: S.R. 1995 No. 69.

[^f00288]: S.R. 1995 No. 293.

[^f00289]: Revoked by regulation 59 of, and Schedule 3 to S.R. 1999 No. 162type=start time=1187791493198.type=end time=1187791493198 Article 4 of S.R. 1999 No. 371 contains relevant savings.

[^f00290]: S.R. 1996 No. 188.

[^f00291]: S.R. 1996 No. 30.

[^f00292]: S.R. 2000 No. 121.

[^f00293]: S.R. 2001 No. 102.

[^f00300]: S.I. 1995/755

This is subject to the provisions of Schedule 2 (calculation of earnings for the purposes of earnings-related contributions in particular cases) and Schedule 3 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions).

The provision of this regulation does not limit the operation of regulation 30.

Provisions relating to Class 1A contribution due on cessation of business

Special provision as to residence, rate, annual maximum and method of payment

Modification of the Act and these Regulations

In this Schedule—

• “the 1998 Act” means the Social Security Act 1998 ;

• “the 1988 Order” means the Social Security (Northern Ireland Order 1998 ;

• “the 2000 Act” means the Child Support, Pensions and Social Security Act 2000 ;

• “the Transfer Act” means the Social Security Contributions (Transfer of Functions, etc.) Act 1999

• “the Transfer Order” means the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 ; and

• “the Welfare Reform Act” means the Welfare Reform and Pensions Act 1999 .

Here “published selling price” means the lowest selling price published on the date on which the payment in question is made, and where no such price is published on that date, it means the lowest selling price published on the last previous date on which such a price was published.

Conferment of a beneficial interest in an option to acquire asset falling within Part IV of Schedule 3

The amount shall be reduced by the amount or value, or, if variable, the least amount or value, of the consideration for which the asset may be so acquired.

Readily convertible assets

Assets not readily convertible: beneficial interests in alcoholic liquor on which duty has not been paid, gemstones and certain vouchers and non-cash vouchers

Here “the cost of the asset” in relation to any voucher, stamp or similar document includes the cost of any asset for which that voucher, stamp or similar document is capable of being exchanged.

Conditional interest in shares

The difference shall be calculated on the basis of the best estimate that can reasonably be made.

• (2) In this paragraph—

• (a) “market value” has the meaning given in section 140A(6) of the Taxes Act ; and

• (b) “the amount of the consideration given” shall be calculated in accordance with section 140B of that Act as it would be for the purposes of section 140A.

Convertible interest in shares

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Assignment or release of right to acquire shares where neither right nor shares readily convertible

Assignment or release of a right, acquired as director or employee before 6th April 1999, to acquire shares where neither right nor shares readily convertible

Exercise of right to acquire shares gained as director or employee before 6th April 1999

Interpretation of paragraphs 9, 10 and 11

In those paragraphs—

• (a) “the total market value” means the price which the shares which are the subject of the right in question might reasonably be expected to fetch on sale in the open market;

• (b) the total market value of the subsequent right is similar to the total market value of the first right if it is not substantially greater than the first right;

• (c) “total discount” means the difference between the total value of the exercise price of the shares that are the subject of the right in question and the total market value of that right;

• (d) neither the consideration given for the grant of the right nor any entire consideration shall be taken to include the performance of any duties of or in connection with the office or employment by reason of which the right was granted and no part of the amount or value of the consideration given for the grant shall be deducted more than once;

• (e) “shares”, so far as the context permits, includes stock; and

• (f) “body corporate” includes—

• (i) a body corporate constituted under the law of a country or territory outside the United Kingdom; and

• (ii) an unincorporated association wherever constituted.

Apportionment of a payment from a retirement benefits scheme for the benefit of two or more people

Valuation of non-cash vouchers

Apportionment of earnings comprised in a cash or non-cash voucher provided for benefit of two or more employed earners

Introduction

This is subject to the paragraph 2 and also to any provision about a payment in kind of a particular description or in particular circumstances in any other Part of this Schedule.

Payments by way of assets not to be disregarded

For the purposes of this paragraph, subsections (3A) to 6 of section 203F of the Taxes Act (PAYE: readily convertible assets) , apply as they apply for the purposes of that section.

Here “company” includes—

• (a) any body corporate constituted under the law of, or of any part of, the United Kingdom or of any other country or territory and also any unincorporated body constituted under the law of a country or territory outside the United Kingdom; and

• (b) any body incorporated under the law of, or of any part of, the United Kingdom relating to a building society within the meaning of section119(1) of the Building Societies Act 1986 or an industrial and provident society registered, or deemed to be registered, under the Industrial and Provident Societies Act 1965 or the Industrial and Provident Societies Act (Northern Ireland) 1969 .

Certain debentures and other securities for loans

Loans stocks of public and local authorities

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Warrants etc for loan stock and debentures

Units in collective investment schemes

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Options to acquire assets, currency, precious metals or other options

Contracts for futures

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Contracts for differences or to secure profit by reference to movements of indices

Alcoholic liquor on which duty has not been paid

Gemstones

Certificates etc. conferring rights in respect of assets

Vouchers

This paragraph only applies in the case of an employee who is in lower paid employment, within the meaning of section 217 of ITEPA 2003

Section 49(1) of the Finance Act 1999 applies for the construction of the reference to section 141(6A) of the Taxes Act in this paragraph.

For the purposes of this paragraph child care includes—

• (a) care provided in accordance with the provisions of Part 10(2) or 10A of the Children Act 1989 (child minding and day care for young children);

• (b) in the case of a child aged 8 or over, care provided by a child minder;

• (c) in the case of a child under the age of 8, care provided by a child minder where that care does not exceed, in total, two hours a day;

• (d) care provided by a nanny or a relative (within the meaning respectively of section 71(13) and 105(1) of the Children Act 1989);

• (e) care provided during out-of-school hours or during school holidays; and

• (f) full-time and part-time care.

• (2) In the application of sub-paragraph (1) to Northern Ireland—

• (a) paragraph (b) shall have effect with the subtitution for “aged 8 or over” of “ aged 12 or over ”; and

• (b) paragraph (c) shall have effect with the substitution for “under the age of 8” of “ under the age of 12 ”.

Here “relevant benefits” has the meaning given in section 612 of the Taxes Act.

Payments to pension previously taken into account in calculating earnings

Payments in good faith to scheme solely for providing approved benefits.

Pensions exempt from UK taxation under double taxation agreements

Paragraphs 5 to 9 do not apply to Northern Ireland.

Work-related training

Education and training funded by employers

New Deal 50plus: employment grant and training credit

Retraining courses for recipients of jobseeker’s allowance

Payments to Jobmatch participants

Vouchers provided to Jobmatch participants

References in this sub-paragraph and sub-paragraph (5) to the place where the employee performs, or is to perform, the duties of his employment are references to the place where he normally performs, or is normally to perform, the duties of the employment.

• (5) The fourth condition is that the employee’s former residence must not be within a reasonable daily travelling distance of the place where the employee performs or is to perform the duties of the employment.

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) For the purposes of this paragraph, Chapter 7 of Part 4 of ITEPA 2003 shall be read as if sections 272 (1)(b), 272 (3)(b), 274 and 287 were omitted

Travelling expenses—general

For the purposes of this paragraph—

• (a) “travel expenses ” means—

• (i) amounts necessarily expended on travelling in the performance of the duties of the office or employment; or

• (ii) other expenses of travelling which are attributable to the necessary attendance at any place of the holder of the office or employment in the performance of the duties of the office or employment and are not expenses of ordinary commuting or private travel (within the meaning of section 338 of ITEPA 2003 (travel for necessary attendance);

• (b) section 339 of ITEPA 2003 (meaning of “workplace” and “permanent workplace”) shall apply as it applies for the purposes of section 338 of that Act

• (c) expenses of travel by the holder of an office or employment between two places at which he performs the duties of different offices or employments under or with companies in the same group are treated as necessarily expended in the performance of the duties which he is to perform at his destination; and

• (d) for purpose of sub-paragraph (c) companies are to be taken to be members of the same group if and only if—

• (i) one is a 51 per cent subsidiary of the other; or

• (ii) both are 51 per cent subsidiaries of a third company

within the meaning of section 838(1)(a) of the Taxes Act (subsidiaries).

Travel and foreign travel expenses of overseas employees

Travel expenses of employees not domiciled in the United Kingdom

Travelling expenses of workers on offshore gas and oil rigs

Incidental expenses in connection with cars provided for private use

Car parking facilities

Specific and distinct payments of, or towards, expenses actually incurred

Council tax on accommodation provided for employee’s use

This paragraph does not extend to Northern Ireland.

Rates on accommodation provided for employee’s use

This paragraph extends only to Northern Ireland.

Foreign service allowance

Commonwealth War Graves Commission and British Council: extra cost of living allowance

Overseas medical treatment

Here “medical treatment” includes all forms of treatment for, and all procedures for diagnosing, any physical or mental ailment, infirmity or defect.

Here “partnership share agreement” has the meaning given in paragraph 44 of Schedule 2 to ITEPA 2003.

Shares under employee share ownership plan

Here “employee share ownership plan” has the meaning given in paragraph 1(1) of Schedule 8 to the Finance Act 2000.

Shares under approved profit sharing schemes

Conditional interest in shares

Conditional interest in shares: gains from exercise etc. of share options

Convertible shares

Convertible shares: gains from the exercise etc. of share options

Share option gains by directors and employees

Shares acquired under options granted before 9th April 1998

Assignment or release of option

15

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exercise, assignment or release of options acquired before 6th April 1999

16

• (1) A gain realised by the exercise of a replacement right to acquire shares in a body corporate where the original right was obtained before 6th April 1999 provided that—

• (a) sub-paragraph (4) is satisfied, and

• (b) paragraph 17 does not apply,

• The disregard conferred by this paragraph is subject to the following limitation.

• (2) Only the value of the shares acquired by the exercise of the replacement right shall be disregarded.

• (3) In this paragraph and paragraph 17—

• “the original right” means the right, acquired before 6th April 1999, to acquire shares in a body corporate; and

• “replacement right” means a right to acquire shares, obtained, whether as the result of one transaction or a series of transactions, and whether directly or indirectly, in consequence of—the assignment or release of the original right; orthe assignment or release of a right which was itself obtained in consequence of the assignment or release of that right.

• (4) This sub-paragraph is satisfied in respect of a transaction through which the replacement right was obtained if A is not substantially greater than R.

• Here— A is the market value of the shares which may be obtained by the exercise of the right acquired on that occasion, less any consideration which would have to be given on that occasion by or on behalf of the earner if that right were to be exercised immediately after its acquisition (disregarding any restriction on its exercise); and R is the market value of the shares subject to the right assigned or released on that occasion, immediately before that occasion, less any consideration which would have been required to be given by or on behalf of the earner for the exercise of that right, disregarding any restriction on its exercise, subject to the following qualification.If a transaction involves only a partial replacement of an earlier right, the amount of the earlier consideration to be deducted in computing R shall be proportionately reduced.

Here “miner” means any person employed in or about a colliery, whether on the surface or below ground, except a person employed—

• (a) in a clerical, technical or administrative capacity; or

• (b) at a coke oven, brick works or other activity not ancillary to coal mining.

• (2) This paragraph does not apply to Northern Ireland.

PART 1 — PRESCRIBED ESTABLISHMENTS AND ORGANISATIONS FOR THE PURPOSES OF SECTION 116(3) OF THE ACT

Enactment applying in Great Britain	Corresponding enactment applying in Northern Ireland	Relevant Northern Ireland amendment
National Insurance Act 1965	National Insurance Act (Northern Ireland) 1996
Section 3	Section 3
Employment and Training Act 1973	Employment and Training Act (Northern Ireland) 1950
Section 2(2)	Section 1	Article 3 of the Employment and Training (Amendment) (Northern Ireland) Order 1988 and Article 5 of the Industrial Training (Northern Ireland) Order 1990 .
Social Security Act 1975	Social Security (Northern Ireland) Act 1975
Section 4	Section 4
Section 5(3)	Section 5(3)
Section 7	Section 7
Section 8	Section 8
Section 39(4)	Section 39(4)
Section 130(2)	Section 125(2)
Social Security Pensions Act 1975	Social Security Pensions (Northern Ireland) Order 1975
Section 3(1)	Article 5(1)
Section 6(1)(a)	Article 8(1)(a)
Companies Act 1985	Companies (Northern Ireland) Order 1986
Section 718	Article 667	Amended by paragraph 8 of Schedule 8 to S.R. 1997 No. 251.
Section 735 (definition of “company”)	Article 3(1)
Social Security Act 1986	Social Security (Northern Ireland) Order 1986	Social Security (Northern Ireland) Order 1986
Section 7	Article 9	Article 9
Children Act 1999	Children (Northern Ireland) Order 1995
Part X	Part XI
Section 71(13) (definition of “nanny”)	Article 119(6)
Section 105(1) (definition of “relative”)	Article 2(2)
Social Security Contributions and Benefits Act 1992	Social Security Contributions and Benefits (Northern Ireland) Act 1992
Section 1(6)	Section 1(6)	Paragraph 38(3) of Schedule 6 to the 1998 Order and paragraph 2 of Schedule 3 to the Transfer Order.
Section 2(1) and (2)	Section 2(1) and (2)
Section 3	Section 3	Articles 45 and 46 of the 1998 Order and paragraph 4 of Schedule 3 to the Transfer Order.
Section 4(1) and (4)	Section 4(1) and (4)	Subsection (4) was substituted by Article 47(1) of the 1998 Order.
Section 5(1)	Section 5(1)	Substituted by paragraph 1 of Part I of Schedule 10 to the Welfare Reform Act.
Section 6	Section 6	Substituted by paragraph 2 of Part I of Schedule 10 to the Welfare Reform Act and amended by section 81(3) of the 2000 Act.
Section 6A	Section 6A
Section 8(1) and (2)	Section 8(1) and (2)	Section 8 was substituted by paragraph 4 of Part I of Schedule 10 to the Welfare Reform Act.
Section 9	Section 9	Substituted by paragraph 5 of Part I of Schedule 10 to the Welfare Reform Act.
Section 10	Section 10	Substituted by section 78(2) of the 2000 Act.
Section 10ZA	Section 10ZA
Section 10A	Section 10A	Paragraph 12 of Schedule 3 to the Transfer Order and section 78 of the Welfare Reform Act.
Section 11	Section 11	Paragraph 13 of Schedule 3 to Transfer Order and article 3 of S.I. 2001/477.
Section 12	Section 12	Paragraph 14 of Schedule 3, and paragraph 1 of Schedule 8 to the Transfer Order.
Section 13	Section 13	Paragraph 15 of Schedule 3 to the Transfer Order and article 4 of S.I. 2001/477.
Section 14(1)	Section 14(1)
Section 15	Section 15	Article 4 of S.I. 2000/755 and article 5 of S.I. 2001/477.
Section 16	Section 16	Paragraph 6 of Schedule 1 to the Transfer Order.
Section 17	Section 17	Paragraph 7 of Schedule 1, paragraph 17 of Schedule 3 and Schedule 9 to the Transfer Order.
Section 18	Section 18	Paragraph 8 of Schedule 1, paragraph 18 of Schedule 3 to the Transfer Order, article 4 of S.I. 2000/755 and article 5 of S.I. 2001/477.
Section 19(1), (2) and (4)	Section 19(1), (2) and (4) respectively
Section 19A	Section 19A	Paragraph 20 of Schedule 3 and paragraph 2 of Schedule 8 to the Transfer Order.
Section 20(1)	Section 20(1)	Paragraph 2(2) of Schedule 1 to the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 , Schedule 3 to the Jobseekers (Northern Ireland) Order 1995 , paragraph 18(1) of Schedule 2 to the Pensions (Northern Ireland) Order 1995 and paragraph 2(2) of Schedule 8, paragraph 5(2) of Schedule 9 and Part V of Schedule 10 to the Welfare Reform Order.
Section 112	Section 112	Schedule 1 to the Employment Rights (Northern Ireland) Order 1996 and paragraph 21 of Schedule 3 to the Transfer Order.
Section 122(1) (definition of “pensionable age”)	Section 121(1) (definition of “pensionable age”)	Paragraph 9 of Schedule 2 to the Pensions (Northern Ireland) Order 1995.
Section 151(6)	Section147(6)	Paragraph 10 of Schedule 1 to the Transfer Order.
Section 164(9)(b)	Section 160(9)(b)	Paragraph 14(2) of Schedule 1 to the Transfer Order.
Schedule 1	Schedule 1
Paragraph 1(1)	Paragraph 1(1)
Paragraph 1(7)	Paragraph 1(7)
Paragraph 1(8)	Paragraph 1(8)
Paragraph 3(1)	Paragraph 3(1)	Paragraph 58(5) of Schedule 6 to the 1998 Order.
Paragraph 3B	Paragraph 3B
Paragraph 6(3) and (4A)	Paragraph 6(3) and (4A)	Amended by paragraph 3 of Schedule 8 to the Transfer Order.
Schedule 2	Schedule 2
Social Security Administration Act 1992	Social Security Administration (Northern Ireland) Act 1992
Section 17	Section 15
Section 18	Section 16
Section 73	Section 71	Paragraph 32 of Schedule 2 to the Jobseekers (Northern Ireland) Order 1995.
Section 162(5)	Section 142(5)	Article 4(1) of the Social Security (Contributions) (Northern Ireland) Order 1994 , Article 61(2) of the 1998 Order, paragraph 9(2) of Part III of Schedule 10 to the Welfare Reform Act and section 78(7) of the 2000 Act.
Section 179	Section 155	Paragraph 48 of Schedule 2 to the Jobseekers (Northern Ireland) Order 1995, paragraph 84 of Schedule 6 to the 1998 Order and paragraph 5 of Schedule 1 to the Tax Credits Act 1999 .
Trade Union and Labour Relations (Consolidation) Act 1992	Employment Rights (Northern Ireland) Order 1996.
Section 189	Article 217	Regulation 10 of S.R. 1999 No. 432.
Pension Schemes Act 1993	Pension Schemes (Northern Ireland) Act 1993.
Section 8(1)	Section 4(1)	Article 133(2) of, and paragraph 14 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 and paragraph 37(a) of Schedule 1 to the Transfer Order.
Section 9(2)	Section 5(2)	Article 133(3) of the Pensions (Northern Ireland) Order 1995.
Section 9(3)	Section 5(3)	Article 133(4) of, and paragraph 17 of Schedule 3 to the Pensions (Northern Ireland) Order 1995, and paragraph 38(3) of Schedule 3 to the Transfer Order.
Section 41(1) to (1B)	Section 37(1) to (1B)	Subsection (1) was amended by paragraph 95 of Schedule 6 to the 1998 Order and further amended by paragraph 6(2), and subsections (1A) and (1B) were substituted by paragraph 6(3), of Part II of Schedule 10 to the Welfare Reform Act.
Section 42A(1) to (2A)	Section 38A(1) to (2A)	Section 38A was inserted by Article 134(4) of the Pensions (Northern Ireland) Order 1995, subsections (1) to (2A) were substituted by paragraph 96 of Schedule 6 to the 1998 Order and subsections (2) and (2A) were further substituted by paragraph 7(3) of Part I of Schedule 10 to the Welfare Reform Act.
Section 43	Section 39	Paragraph 34 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 and paragraph 54 of Schedule 1 to the Transfer Order.
Section 44(1)	Section 40(1)	Article 160(a) of the Pensions (Northern Ireland) Order 1995 and paragraph 55(2) and (3) of Schedule 1 to the Transfer Order.
Section 55(2)	Section 51(2)	Substituted by Article 138 of the Pensions (Northern Ireland) Order 1995 and amended by paragraph 7(2) of Schedule 2 to the Welfare Reform Act.
Jobseekers Act 1995	Jobseekers (Northern Ireland) Order 1995
Section 2(1)(a)	Article 4(1)(a)
Social Security Contributions (Transfer of Functions, etc.) Act 1999	The Transfer Order
Section 8(1)(a) and (k)(ii)	Article 7(1)(a) and (k)(ii)

Editorial notes

[^c17674861]: See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).

[^c17674871]: See section 176(2)(b) of the Act.

[^c17674881]: S.I. 2001/313.

[^c17674891]: S.I. 2001/314.

[^c17674901]: S.I. 2001/596.

[^c17674911]: S.I. 2001/597.

[^c17674921]: S.I. 2001/769.

[^c17674931]: S.R. 2001 No. 102.

[^c17674941]: 1992 c. 4.

[^c17674951]: 1992 c. 5.

[^c17674961]: 53 & 53 Vict. c. 21. Section 4A was inserted by paragraph 11(1) and (2) of Schedule 20 to the Finance Act 1969 (c. 32).

[^c17675111]: Section 611 is to be amended from a date to be appointed under section 79 of the Finance Act 1999.

[^c17675121]: Section 6 was substituted by paragraph 2 of Part I of Schedule 9 to the Welfare Reform Act.

[^c17675131]: 1988 c. 1.

[^c17675141]: 1999 c. 30.

[^c17675151]: Section 6A was inserted by paragraph 3 of Part I of Schedule 9 to the Welfare Reform Act.

[^c17675161]: Section 112 was amended by paragraph 51(4) of Schedule 1 to the Employment Rights Act 1996 (c. 18) and paragraph 21 of Schedule 3 to the Transfer Act.

[^c17675171]: 1992 c. 52. Section 189(4) was amended by regulation 4(3) of S.I. 1995/2587.

[^c17675201]: Section 151 was amended by paragraph 34 of Schedule 1 to the Social Security (Incapacity for Work) Act 1994 (c. 14) and paragraph 9 of Schedule 1 to the Transfer Act.

[^c17675211]: Sections 6, 8 and 9 were substituted, and section 6A inserted, by paragraphs 2 to 5 of Part I of Schedule 9 to the Welfare Reform Act.

[^c17675231]: S.I. 1978/1689. Schedule 3 was amended by regulation 4 of S.I. 1984/350, regulation 3 of S.I. 1990/1894, regulation 4 of S.I. 1994/726 and regulation 4 of S.I. 1998/1728.

[^c17675251]: Section 3 was amended by sections 48 and 49 of the Social Security Act 1998 (c. 14) and paragraph 3 of Schedule 3 to the Transfer Act.

[^c17675271]: Section 6 was substituted by paragraph 2 of Part I of Schedule 9 to the Welfare Reform Act.

[^c17675341]: Section 10A was inserted by section 53 of the Social Security Act 1998 and amended by paragraph 11 of Schedule 3 to the Transfer Act and section 77 of the Welfare Reform Act.

[^c17675351]: OJ No. L1, 3.1.1994, p. 7.

[^c17675361]: Section 179 was amended by paragraph 70 of Schedule 2 to the Jobseekers Act 1995 (c. 18), paragraph 107 of Schedule 7 to the Social Security Act 1998, paragraph 15 of Schedule 7 to the Transfer Act, paragraph 2 of Schedule 6 to S.I. 1999/671 and paragraph 3(g) of Schedule 1 to the Tax Credits Act 1999 (c. 10).

[^c17675401]: S.I. 2001/769.

[^c17675461]: References to “contributions equivalent premiums” are substituted for those to “limited revaluation premiums” by the Pensions Act 1995 (see, in particular, section 141(1) of that Act).

[^c17675471]: Section 43 was amended by paragraph 42 of Schedule 5 to the Pensions Act 1995 (c. 26) and paragraph 47 of Schedule 1 to the Transfer Act.

[^c17675481]: 1986 c. 50. Section 7 was repealed by Schedule 5 to the Pensions Act but continues to have effect by virtue of paragraph 22 of Schedule 6 to that Act. See also paragraph 1 of Schedule 1 to the Transfer Act.

[^c17675491]: Section 42A was inserted by section 137(5) of the Pensions Act 1995 and subsection (3) was amended by paragraph 46(2) of Schedule 1 to the Transfer Act.

[^c17675501]: S.I. 1988/664: regulation 13 was amended by regulation 23(5) of S.I. 1996/1345 and regulation 11 of S.I. 1999/2571.

[^c17675511]: Section 55(2) was substituted by section 141(1) of the Pensions Act 1995 (c. 26) and amended by paragraph 7(1) of Schedule 2 to the Welfare Reform Act.

[^c17675521]: Section 19A was inserted by section 54 of the Social Security Act 1998 and amended by paragraph 20 of Schedule 3 to the Transfer Act.

[^c17675531]: S.I. 1995/1801. Regulation 13 was revoked by regulation 59 of, and Schedule 4 to S.I. 1999/991. Article 5 of S.I. 1999/2422 contains relevant savings.

[^c17675541]: Sub-paragraph (4A) was inserted by paragraph 77(11) of Schedule 7 to the Social Security Act 1998 (c. 14) and amended by paragraph 5 of Schedule 9 to the Transfer Act.

[^c17675551]: 1995 c. 18.

[^c17675561]: Section 12 was amended by paragraph 13 of Schedule 3, and paragraph 3 of Schedule 9, to the Transfer Act. Section 13 was amended by paragraph 14 of Schedule 3 to the Transfer Act and article 4 of S.I. 2001/477.

[^c17675581]: Section 10ZA was inserted by section 75 of the Child Support, Pensions and Social Security Act 2000 (c. 19).

[^c17675591]: 1882 c. 61: section 92 was amended by sections 3(1) and 4(4) of the Banking and Financial Dealings Act 1971 (c. 80).

[^c17675601]: Sections 100 to 100D were substituted for section 100 by section 167 of the Finance Act 1989. Section 100 was amended by paragraph 3(2) of Schedule 11 to the Finance Act 1990 (c. 29), paragraph 14 of Schedule 1 and Part I of Schedule 2 to S.I. 1994/1813, and paragraph 38 of Schedule 19 to the Finance Act 1998 (c. 36).

[^c17675611]: Section 100D was amended by Article 2 of, and the Schedule to S.I. 1999/679.

[^c17675621]: Section 105 was amended by sections 149(5) and 168(5) of the Finance Act 1989.

[^c17675631]: 1970 c. 9.

[^c17675641]: The definition was amended by paragraph 32(d) of Schedule 8 to the Development Land Tax Act 1976 (c. 24), Schedule 31 to the Taxes Act 1988 and paragraph 2(1) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12).

[^c17675681]: Section 120 was amended by paragraph 70 of Schedule 7 to the Social Security Act 1998 (c. 14) and paragraph 26 of Schedule 3, and paragraph 8 of Schedule 7 to the Transfer Act.

[^c17675691]: 1964 c. 29.

[^c17675701]: 1998 c. 17.

[^c17675671]: The enabling power for this Case is section 120 of the Act; there is no equivalent provision in the Social Security Contributions and Benefits (Northern Ireland) Act 1992. However, contributions in respect of employment on the Continental Shelf would fall to be treated as satisfying the corresponding requirement in Northern Ireland by virtue of Article 2 of the Memorandum set out in Schedule 1 to S.I. 1976/1003 and Schedule 1 to S.R. 1976 No. 196. Article 2 of the Memorandum was amended by paragraph 3 of the first letter in the Schedule to S.I. 1999/2227 and S.R. 1999 No. 350.

[^c17675711]: 1995 c. 21.

[^c17675721]: Subsection (5) was amended by section 2(1) of the Social Security (Contributions) Act 1994 (c. 1), section 65(2) of, and paragraph 99(3) of Schedule 7 to, the Social Security Act 1998 (c. 14), paragraph 9(2) of Part III of Schedule 9 to the Welfare Reform Act and section 74(7) of the Child Support, Pensions and Social Security Act (c. 19).

[^c17675731]: Section 9 was substituted by paragraph 5 of Part I of Schedule 9 to the Welfare Reform Act.

[^c17675741]: Section 8 was substituted by paragraph 4 of Part I of Schedule 9 to the Welfare Reform Act.

[^c17675761]: Section 5 was substituted by paragraph 1 of Part I of Schedule 9 to the Welfare Reform Act.

[^c17675781]: Section 16 was amended by paragraph 16 of Schedule 3, and Schedule 10, to the Transfer Act.

[^c17675791]: Section 18 was amended by paragraph 7 of Schedule 1 to the Transfer Act, paragraph 18 of Schedule 3 to that Act and article 4 of S.I. 2000/755.

[^c17675801]: Section 12 was amended by paragraph 13 of Schedule 3 and paragraph 3 of Schedule 9 to the Transfer Act.

[^c17675811]: Section 73 was amended by paragraph 49 of Schedule 2 to the Jobseekers Act 1995 (c. 18).

[^c17675821]: 1939 c. 82.

[^c17675831]: 1939 c. 83.

[^c17675841]: S.I. 1975/492.

[^c17675851]: 1975 c. 60.

[^c17675861]: 1975 c. 14.

[^c17675871]: 1914 c. 30.

[^c17675881]: 5 & 6 Geo. 5 c. 18.

[^c17675891]: S.I. 1969/1696; the relevant amending instrument is S.I. 1970/1580.

[^c17675901]: S.I. 1973/693.

[^c17675911]: 1965 c. 51.

[^c17675921]: 1975 c. 18.

[^c17675941]: See however regulation 6 of S.I. 1975/493 as to the treatment of contributions paid by members of the forces for the purposes of entitlement to benefit in Northern Ireland.

[^c17675931]: This Case applies to Northern Ireland by virtue of the powers conferred by section 116 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 on the Treasury. These powers are exercisable, as in Great Britain, with the concurrence of the Secretary of State (and not the Department for Social Development).

[^c17675951]: Section 1(6) was amended by paragraph 56(3) of Schedule 7 to the Social Security Act 1998 (c. 47).

[^c17675961]: 1975 c. 14.

[^c17675971]: 1965 c. 51.

[^c17675981]: Section 6A was inserted by paragraph 3 of Part I of Schedule 9 to the Welfare Reform Act.

[^c17675991]: 1992 c. 8.

[^c17676001]: 1992 c. 7.

[^c17676011]: S.I. 1979/591; regulation 53A was inserted by regulation 4 of S.I. 1993/260 and paragraphs (4) to (9) were added by regulation 2 of S.I. 2001/45.

[^c17677881]: 1998 c. 14.

[^c17677891]: S.I. 1998/1506 (N.I. 10).

[^c17677901]: 2000 c. 19.

[^c17677911]: 1999 c. 2.

[^c17677921]: S.I. 1999/671.

[^c17677931]: 1999 c. 30.

[^c17676081]: 1992 c. 4.

[^c17676091]: Section 6A was inserted by paragraph 3 of Schedule 9 to the Welfare Reform Act.

[^c17676101]: Section 10 was substituted by section 74(2) of the 2000 Act.

[^c17676111]: Section 10A was inserted by section 53 of the 1998 Act.

[^c17676121]: Section 19A was inserted by section 54 of 1998 Act.

[^c17676131]: 1995 c. 18.

[^c17676141]: Section 122(1) is cited because of the meaning ascribed to “prescribe”.

[^c17676151]: Paragraph 7A was inserted by section 56(2) of the 1998 Act.

[^c17676161]: Paragraph 7B was inserted by section 57 of the 1998 Act.

[^c17676171]: Paragraph 8(1)(ca) was inserted by paragraph 77(4) of the 2000 Act.

[^c17676181]: Paragraph 8(1)(ia) was inserted by paragraph 77(15) of Schedule 7 to the 1998 Act.

[^c17676191]: Paragraph 8(1A) was inserted by paragraph 39(3) of Schedule 3 to the Transfer Act.