The Social Security (Contributions) Regulations 2001

Type Statutory-Instrument
Publication 2001-03-15
Last updated 2026-04-06
State In force
Department King's Printer of Acts of Parliament
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articles Not indexed
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345

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).

346

Section 9 was substituted by paragraph 5 of Part I of Schedule 9 to the Welfare Reform Act.

347

Section 8 was substituted by paragraph 4 of Part I of Schedule 9 to the Welfare Reform Act.

348

Section 5 was substituted by paragraph 1 of Part I of Schedule 9 to the Welfare Reform Act.

349

Section 16 was amended by paragraph 16 of Schedule 3, and Schedule 10, to the Transfer Act.

350

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.

351

Section 12 was amended by paragraph 13 of Schedule 3 and paragraph 3 of Schedule 9 to the Transfer Act.

352

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

359

5 & 6 Geo. 5 c. 18.

360

S.I. 1969/1696; the relevant amending instrument is S.I. 1970/1580.

364

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.

365

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).

366

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

369

Section 6A was inserted by paragraph 3 of Part I of Schedule 9 to the Welfare Reform Act.

372

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.

380

Section 6A was inserted by paragraph 3 of Schedule 9 to the Welfare Reform Act.

381

Section 10 was substituted by section 74(2) of the 2000 Act.

382

Section 10A was inserted by section 53 of the 1998 Act.

383

Section 19A was inserted by section 54 of 1998 Act.

385

Section 122(1) is cited because of the meaning ascribed to “prescribe”.

386

Paragraph 7A was inserted by section 56(2) of the 1998 Act.

387

Paragraph 7B was inserted by section 57 of the 1998 Act.

388

Paragraph 8(1)(ca) was inserted by paragraph 77(4) of the 2000 Act.

389

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

390

Paragraph 8(1A) was inserted by paragraph 39(3) of Schedule 3 to the Transfer Act.

393

Section 6A was inserted by paragraph 3 of Schedule 10 to the Welfare Reform Act.

394

Section 10 was substituted by section 78(2) of the 2000 Act.

395

Section 10A was inserted by Article 50 of the 1998 Order.

396

1995/2705 (N.I. 15).

397

Section 121(1) is cited because of the meaning ascribed to “prescribe”.

398

Section 171(10) was substituted by paragraph 28(3) of Schedule 3 to the Transfer Order.

400

Paragraph 7A was inserted by Article 53(2) of the 1998 Order.

401

Paragraph 7B was inserted by Article 54 of the 1998 Order.

402

Paragraph 8(1)(ca) was inserted by section 81(4) of the 2000 Act.

403

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

405

Paragraph 8(1A) was inserted by paragraph 38(3) of Schedule 3 to the Transfer Order.

407

Section 122(1) is cited because of the meaning ascribed to “prescribe”.

408

Paragraph 3B was inserted by section 77(2) of the 2000 Act.

409

Paragraph 5A was inserted by paragraph 77(7) of Schedule 7 to the 1998 Act.

410

Paragraph 7BA was inserted by section 76(5) of the 2000 Act.

412

Section 191 is cited because of the meaning ascribed to “prescribe”.

413

Section 121(1) is cited because of the meaning ascribed to “prescribe”.

414

Paragraph 3B was inserted by section 81(2) of the 2000 Act.

415

Paragraph 5A was inserted by paragraph 58(7) of Schedule 6 to the 1998 Order.

416

Paragraph 7BA was inserted by section 80(5) of the 2000 Act.

419

Section 167(1) is cited because of the meaning ascribed to “prescribe”.

424

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).

425

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.

426

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

427

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.

429

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

430

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

431

Section 203E was inserted by section 126 of the Finance Act 1994 (c. 9).

432

This section was substituted by paragraph 2 of Part I of Schedule 9 to the Welfare Reform Act.

433

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

434

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.

435

Section 6A was inserted by paragraph 3 of Part I of Schedule 9 to the Welfare Reform Act.

437

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).

439

Section 10A was inserted by section 53 of the Social Security Act 1998 (c. 14).

440

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).

441

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

454

Repealed by Article 5(1) of the Social Security Pensions (Northern Ireland) Order 1975.

458

Repealed by Schedule 4 to the Pensions Schemes (Northern Ireland) act 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.

460

Inserted by paragraph 3 of Part I of Schedule 10 to the Welfare Reform Act.

461

Inserted by section 79(1) of the 2000 Act.

462

Inserted by Article 50 of the 1998 Order.

463

Inserted by Article 51 of the 1998 Order.

468

Inserted by section 81(2) of the Child Support, Pensions and Social Security Act 2000.

469

Paragraph 4(A) was inserted by paragraph 58(11) of Schedule 6 to the 1998 Order.

470

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.

476

S.R. & O. (N.I.) 1962 No. 65.

478

S.R. & O. (N.I.) 1973 No. 146.

479
480
481
482
483
484
485

Revoked by regulation 59 of, and Schedule 3 to S.R. 1999 No. 162 Article 4 of S.R. 1999 No. 371 contains relevant savings.

486
487
488
500

Sch. 3 Pt. 08 paras. 7A-7D and cross-headings inserted (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(2)

502

Sch. 3 Pt. 08 para. 9: Sch. 3 Pt. 8 para. 9 renumbered as Sch. 3 Pt. 8 para. 9(1) (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(3)(a)

526

Words in reg. 9 inserted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 4(2)

527

Reg. 9(2)-(2A) substituted for reg. 9(2) (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 4(3)

528

Reg. 21 substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 6

529

Words in reg. 49(1) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 7

530

Reg. 84 substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 8

531

Reg. 85 omitted (with effect in accordance with reg. 1(1) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 9

532

Words in reg. 90(4) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 10(a)

533

Words in reg. 90(4) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 10(b)

534

Reg. 94 substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 11(2)

535

Reg. 94(1) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 11(3)

536

Words in reg. 95 substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 12

537

Words in reg. 99(1)(a) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 13(2)

538

Words in reg. 99(3) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 13(3)

539

Words in reg. 99(4) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 13(4)

540

Reg. 100 substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 14

541

Words in reg. 103(2) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 15

556

Sch. 4 para. 11(4) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(4)

557

Sch. 4 para. 7(13)(c) omitted (with effect in accordance with reg. 1(1) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(2)(b)

558

Sch. 4 para. 7(13)(b)(vii)-(viii) and words inserted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(2)(a)(ii)

559

Sch. 4 para. 7(13)(b)(iv)-(v) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(2)(a)(i)

560

Sch. 4 para. 9(1)(f)-(h) inserted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(3)(a)

561

Words in Sch. 4 para. 9(1) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(3)(b)

562

Words in Sch. 4 para. 22(1)(c)(i) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(5)(a)(i)

563

Sch. 4 para. 22(1)(c)(ii) omitted (with effect in accordance with reg. 1(1) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(5)(a)(ii)

564

Sch. 4 para. 22(1)(c)(iii) omitted (with effect in accordance with reg. 1(1) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(5)(a)(ii)

565

Sch. 4 para. 22(1)(da)-(db) inserted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(5)(b)

566

Word in Sch. 4 para. 22(1)(d) omitted (with effect in accordance with reg. 1(1) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(5)(b)

567

Word in Sch. 4 para. 22(2)(d) omitted (with effect in accordance with reg. 1(1) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(5)(c)

568

Sch. 4 para. 22(2)(da)-(db) inserted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(5)(c)

585

Sch. 3 paras. 7-7A heading substituted for Sch. 3 para. 7 (1.9.2003) by The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 12(9)

588

Sch. 3 paras. 16-16A heading substituted for Sch. 3 para. 16 (1.9.2003) by The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 12(13)

623

Reg. 94A and heading inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Social Security (Contributions) (Amendment No. 7) Regulations 2003 (S.I. 2003/2958), regs. 1(1), 4

624

Words in Sch. 3 Pt. 10 para. 5(1) substituted (23.2.2004) by The Social Security (Contributions) (Amendment) Regulations 2004 (S.I. 2004/173), regs. 1, 2(2)

625

Words in Sch. 3 Pt. 10 para. 5(2) substituted (23.2.2004) by The Social Security (Contributions) (Amendment) Regulations 2004 (S.I. 2004/173), regs. 1, 2(3)

626

Words in Sch. 3 Pt. 10 para. 5(3) substituted (23.2.2004) by The Social Security (Contributions) (Amendment) Regulations 2004 (S.I. 2004/173), regs. 1, 2(4)

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