Social Security Contributions and Benefits Act 1992

[^key-1a226d105cfb8eab97fffcf274b62e8e]: Words in s. 150(2) inserted (16.11.2023) by The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 (Consequential Modifications) Order 2023 (S.I. 2023/1214), art. 1(2), reg. 4(2)(b)

[^key-1a4a8fe03abf8db1cd02bfbdbfd12f31]: Words in Sch. 5 para. 3B(5)(b)(i) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2053), art. 1(3), Sch. para. 5(5)

[^key-1a59dd835c1227d4870a038d1f94379f]: S. 30DD inserted (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 63, 89(1); S.I. 2000/2958, art. 2(3)(b)(4)(5) (with art. 3(2))

[^key-1a5deae39b0843609347e82a4a726ff1]: Words in s. 126(1)(a) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 31(a); S.I. 1996/2208, art. 2(b)

[^key-1ae59bc1bc6d6217afe02916168877bf]: Words in s. 176(1)(a) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), ss. 124(2), 139(6); S.I. 2014/1640, art. 6(a) (with art. 13)

[^key-1b535a62ec91e2e07cc85b15b73c5aeb]: S. 10(1)(a) substituted (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 174(2) (with Sch. 7)

[^key-1b53802d381aa78a128255f32662cee4]: Words in s. 176(1)(a) inserted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 13(3)(7)

[^key-1b9a1184fa7baff965112cf777725c4d]: S. 87(1)(a) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 26; S.I. 1996/2208, art. 2(b)

[^key-1bbcb409467b846148bca1182cf05f87]: S. 55B(7)(7A) substituted for s. 55B(7) (29.9.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 41(4), 86(1)(b)(2); S.I. 2000/2666, art. 2(1)

[^key-1c035ddedab438fc5d987b0cf7dca712]: Sch. 5 para. 7 omitted (6.4.2012 for the repeal of para. 7(1)) by virtue of Pensions Act 2011 (c. 19), ss. 2(5), 38(4) (with s. 2(7)); S.I. 2011/3034, art. 4(b) (note that this amending provision is itself repealed (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 97(a))

[^key-1c2d0141804ad998f9fa5d2011d88698]: Words in s. 62(1)(a) substituted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 17(a)

[^key-1c2f41b995f7b8219e866035451f49b9]: S. 70(7B) inserted (S.) (16.11.2023) by The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 (Consequential Modifications) Order 2023 (S.I. 2023/1214), arts. 1(2), 3(2)(c)

[^key-1c44aaa4ddd3467ee6cd3765fb3ca5f1]: S. 137(2)(d) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 35(3); S.I. 1996/2208, art. 2(b)

[^key-1c46749a38cad1876c679a4e3941e7f6]: S. 11(4) substituted (with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 2(3)

[^key-1c51db02459b0a002758b187a2beaa3f]: Act modified (E.W.S.) (1.12.1995) by The Social Security (Canada) Order 1995 (S.I. 1995/2699), art. 2, Sch. 1 (as amended (1.4.2015) by S.I. 2015/349, arts. 1(2), 3(2) (with art. 2))

[^key-1c9e576ff4459d7aaf328533bdc1290f]: S. 80 (in so far as still in force) amended (1.4.2023 with effect in accordance with art. 1(3) of the amending S.I.) by The Social Security Up-rating (Scotland) Order 2023 (S.S.I. 2023/110), arts. 1(3), 2

[^key-1cad4e616f7ea29d94ecf7ffd21e90e3]: Words in s. 122(1) substituted (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 178(3) (with Sch. 7)

[^key-1d179e270fe69a8268f3d5aca2bfcf39]: S. 35(6A)-(6D) inserted (6.4.2003) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 4(4); S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3

[^key-1d408ae45ad2e30add634ad023c87479]: Words in Sch. 1 para. 3(3) substituted (8.9.1998) by Social Security Act 1998 (c. 14), ss. 55(a), 87(2); S.I. 1998/2209, art. 2(a), Sch. Pt. 1

[^key-1d69cedf890a8be4c0f3706b68e9b655]: Words in Sch. 1 para. 3B(9)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 169(4)(b)

[^key-1d852fa6a5aa5867dfdbe7beaa69a285]: Words in Sch. 1 para. 7(8) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 36(4); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-1d88367129b35265b7f69f85731f58dc]: Words in s. 48BB(5) inserted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 9(2)(b); S.I. 2011/3033, art. 2(c)(xi)

[^key-1dd4119ca891123d24287709b6f5a15e]: Words in s. 109(2)(a) substituted (5.7.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 65(a); S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5)

[^key-1deef1d91adaa7d64f0c24caaef2f973]: Words in s. 48B(6) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 61(5)

[^key-1e39c0c92ce4a194944efd0ab242344a]: S. 48A(6A)(6B) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 38(5)

[^key-1e479e1f72356e83992b702ad13ab4a3]: S. 140A(2) substituted (16.12.2010) by Savings Accounts and Health in Pregnancy Grant Act 2010 (c. 36), ss. 3(1), 4(3)

[^key-1eb54aadbdb18d3a60f28bd87669a7bb]: Words in Sch. 10 para. 1(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 18(2)(a)

[^key-1ee0e19cde89c5cd118486f3be26a898]: S. 39A(6)-(8) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(2)(j) (with art. 2)

[^key-1f6a7eb8b820ec0eb942225d932b4955]: Words in s. 140(1A) repealed (3.7.2007) by Welfare Reform Act 2007 (c. 5), ss. 54(b), 70(1), Sch. 8

[^key-1fe0e1afcce53114c75c6470045e4e73]: Word in s. 38(3) inserted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 22(4); and inserted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229), art. 1(2), Sch. 4 para. 2(4)(a)

[^key-1ff039f3250efb4cf78d410b020acb69]: Words in Sch. 11 para. 2(g) repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b)

[^key-1ff17a54e6905f3b6a9b308d0585b529]: Words in s. 72(5)(b) substituted (12.1.2000) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 67(2), 89(1); S.I. 1999/3309, art. 2(3)

[^key-1ffa66f7d26f8681604e453f733adf66]: Words in s. 122(1) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 11(4), 30(3)

[^key-2006eaef7d5f8773cafdb5686452fc3c]: Words in s. 171ZA(4) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 12; S.I. 2010/495, art. 4(d)

[^key-2006f666907195bc2d04657c3fa1869d]: Words in s. 150(2) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025 (S.I. 2025/224), arts. 1(2), 2(5)

[^key-2028ecacaafda4e932f20a88920bc2f8]: Words in Sch. 4B para. 3(b) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(3)(b); S.I. 2011/3033, art. 2(c)(xii)

[^key-20372f4d60595e50bf500fbb3f128ec1]: Sch. 5 paras. 3A, 3B and cross-headings inserted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 8

[^key-20398db44267d94aa7cae2c084786d37]: Sch. 3 para. 9 omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 18(3); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-205303740e0d71ca0dadc686ff8bf5cd]: Words in Sch. 12 para. 1 inserted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 44(2); S.I. 1994/2926, art. 2(4), Sch. Pt. 4

[^key-2095e08e32b2159b2b3d3188510d3c2c]: Word in s. 171ZE(8) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 16(7); S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-20dbda1341a39e3742d27a46cce76ef8]: S. 81 repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/938, art. 2, Sch. (with savings in art. 3); and as to this section as so saved see also Welfare Reform Act 2009 (c. 24), s. 37(1); The Social Security Benefits Up-rating Order 2013 (S.I. 2013/574), arts. 1(2)(d), 7(b)

[^key-20eaa86445401fd842f0b6e5333655c2]: Words in s. 64(1) substituted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 5(2); S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2

[^key-212e69a7db93f8a4a8627f6396580827]: S. 46(3) inserted (8.1.2001 for specified purposes, 9.4.2001 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 32(1), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(b)

[^key-217688d9589bc10bdf1bbb275bf7e97d]: Words in s. 39A(3) repealed (7.10.2008) by Welfare Reform Act 2007 (c. 5), ss. 51, 70(2), Sch. 8; S.I. 2008/2101, art. 2(3)(b); S.I. 2009/775, art. 2(b); for savings see S.I. 2003/938, art. 4; S.I. 2008/2101, art. 3(3); S.I. 2009/775, art. 3

[^key-218ee20593fae63ec8129537667ac7f8]: Words in s. 171ZJ(9)(a) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 149(a)(i) (with Sch. 3 Pt. 1)

[^key-21e17b0a340198548bdb6ef4734828d8]: Words in Sch. 3 para. 5(8) substituted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 134(5), 180(2)(a) (with Sch. 4)

[^key-22048966deb794cba5cb11624dcfbe4d]: S. 164(9)(ea) inserted (24.11.2002) by Employment Act 2002 (c. 22), ss. 20(d), 55(2); S.I. 2002/2866, art. 2(1), Sch. 1 Pt. 1

[^key-2220899cdb9347778944b8a7effb3d4f]: Act modified (E.W.S.) (1.9.1997) by The Social Security (United States of America) Order 1997 (S.I. 1997/1778), art. 2, Schs. 1, 2

[^key-22d27f9eccc93b24af883c64774cfb4b]: Act modified (E.W.S.) (5.12.2005) by The Social Security (Reciprocal Agreements) Order 2005 (S.I. 2005/2765), arts. 1, 2

[^key-22f3cad0f7705bf679509c32cff2cf29]: Words in s. 77(6)(a)(ii) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 34(a); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-2312d7d11c76b61b5c07bf9e7799e5f2]: Words in s. 39A(2)(b)(ii) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(2)(c)(iii) (with art. 2)

[^key-2326dd41bd26f6bb52f59be1c7365c8d]: S. 164(4) substituted (24.11.2002) by Employment Act 2002 (c. 22), ss. 20(b), 55(2); S.I. 2002/2866, art. 2(1), Sch. 1 Pt. 1

[^key-232f1b13d8d9cc308170227ea0a1ebdc]: Words in s. 63(g) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 85

[^key-2330bba559a23b6ec6e8b4b1d9ea159f]: Words in s. 145A(2)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 48(2)(a); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-234200a6b0cb2accc1ee28178bfb11c7]: Words in s. 39(1)-(3) substituted (with effect in accordance with s. 127(3)-(5) of the amending Act) by Pensions Act 1995 (c. 26), ss. 127(2), 180(2)(a) (with Sch. 4) (and see, as to the continuation of these amendments, Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 27)

[^key-235bb19f7dfb383e1738643cd48f16fb]: Words in s. 35(3)(b)(ii) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/606), regs. 1(2), 2(3)(b)

[^key-23d656fcdee57da1aae0f4d76611d025]: S. 9(3)(c) and word omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 52

[^key-240477ec0393aa230af0b91d01892442]: Words in s. 39A(5)(a) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 5(2)(i) (with art. 2)

[^key-241a7eebf833e695745007a09a4d8d93]: Words in Sch. 7 para. 15(3) substituted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 1 para. 22(9)(b); substituted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229), art. 1(2), Sch. 4 para. 2(20)(b)

[^key-243533c28fbf35c7c0748243fc808283]: Words in s. 137(1) repealed (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 119(2), Sch. 9 para. 9(d) (with s. 118(1)(2)(4))

[^key-243b77e4d4a50bb204a8af53d1839c86]: Ss. 171ZEA-171ZEE repealed (5.4.2015) by Children and Families Act 2014 (c. 6), ss. 125(2), 139(6); S.I. 2014/1640, art. 6(b) (with art. 14)

[^key-244405177b6efd605e1e1b6fa8b6d8e9]: Sch. 5 para. 8(3) repealed (6.4.2010) by Pensions Act 2007 (c. 22), ss. 2(5), 27(4)(a), Sch. 1 para. 8, Sch. 7 Pt. 1

[^key-2478a92efc1d480ef62d7b2df3fd9315]: S. 44(5A) modified (1.11.2000) by The Social Security (Contracting-out and Qualifying Earnings Factor and Revision of Relevant Pensions) Regulations 2000 (S.I. 2000/2736), regs. 1(1), 2 (with reg. 3) (as amended by S.I. 2016/200, arts. 1(2), 18)

[^key-2478e2f727c417397e65d37426040740]: Word in s. 61A(3) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 9(6); S.I. 2008/787, art. 2(4)(f)

[^key-247a30e62c4980f8f028a997f076440d]: Words in s. 137(1) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 46(3), Sch. 30; S.I. 2005/3175, art. 2(1)(6), Sch. 1

[^key-24d769c4339b94a403890c96397912c8]: Words in s. 39A(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 3(3)(c)

[^key-24f310fd5ace71c88ea238aff4a767de]: Pt. 1 modified (2.4.1999) by The New Deal (25 plus) (Miscellaneous Provisions) Order 1999 (S.I. 1999/779), arts. 1(1), 2

[^key-250051d75661a4853255885c30a99a28]: Words in s. 22(2A) substituted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 12(1)(a), 30(3)

[^key-250d863fdfeef729ec623dbca0a7bf7d]: Words in s. 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), Sch. 1 paras. 4(8)(b), 36

[^key-2549ed19731369b07ea40525a49ab5f4]: Words in s. 44B(2)(a) substituted (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 5

[^key-25727ecbaf1219c6990af4fac64f59da]: S. 171ZL(4)(b) substituted (with effect in accordance with art. 2 of the amending S.I.) by The Adoption and Children Act 2002 (Consequential Amendment to Statutory Adoption Pay) Order 2006 (S.I. 2006/2012), arts. 1, 3(a)

[^key-25a898a04aae55a0eb4b09361ad0def4]: S. 176(1)(zb) 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), ss. 1(2), 6(1) (with s. 1(3))

[^key-25c04caa9a2a1d6e5c6f254e6cbcd203]: Words in Sch. 4B para. 8(3) inserted (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), arts. 1(2), 2(6)(a)

[^key-25c05128e8c654c7289c08a28da9b740]: Sch. 5 para. 5(2)(a) substituted (E.W.) (10.12.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) and Marriage and Civil Partnership (Scotland) Act 2014 (Consequential Provisions) Order 2014 (S.I. 2014/3168), art. 1(2)(3), Sch. para. 11(2)(a); and substituted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229), art. 1(2), Sch. 4 para. 2(15)(a)

[^key-25e04082e126a01aa047271eb3d03c13]: Words in s. 46(2) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 59

[^key-25ee010006520376c0dd0a15b261d92a]: Words in first s. 48(5) inserted (E.W.) (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 38(2)

[^key-261185d8f9dfdf9408c418655aa4c6b2]: S. 171ZEA cross-heading repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 17; S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-262433cb6701dadb735eb97a5e5de71f]: Figure in s. 8(2)(b) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 1(1)(b), 13(1)

[^key-265f724c6e3da15f95c666f845605f22]: Word in s. 126(1)(b) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 31(b); S.I. 1996/2208, art. 2(b)

[^key-2695bcd9b249158ac1c3feb1bd426f5a]: Words in Sch. 5 para. 7B(5) inserted (26.7.2005 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 2005 (S.I. 2005/2053), art. 1(2)(b)(3), Sch. para. 5(12)(a)

[^key-26bda054ff94957ae6faebf0cad9ab39]: Words in s. 10ZB(2)(a) substituted (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 176(2) (with Sch. 7)

[^key-26c134378e3f4faa3f6a592d5f9ccd8f]: Words in Sch. 2 para. 4 repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 422(4), Sch. 3 (with Sch. 2)

[^key-270ae5123900855dbc79f6b0c04fa156]: Words in s. 118 substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 24(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

[^key-271b39a67389b87c839d34fe39604f51]: Words in s. 139(4) substituted (5.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 72(4); S.I. 1999/1055, art. 2(b) (with art. 3)

[^key-27dffd49c146011b079bba04ac44a0d5]: Act modified (E.W.S.) (1.4.1998) by The Social Security (Contributions and Industrial Injuries) (Canada) Order 1998 (S.I. 1998/263), arts. 1, 2, Sch.

[^key-27f77d468531f9fbffdbdb930f4b2f22]: S. 124(1)(d) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 30(4); S.I. 1996/2208, art. 2(b)

[^key-281aee5ad9e59a20181c2d531a900679]: S. 44(4) substituted (8.9.1998) by Social Security Act 1998 (c. 14), ss. 68, 87(2); S.I. 1998/2209, art. 2(a), Sch. Pt. 1

[^key-281bc689348e9ca2b49ef14e741e2de4]: S. 55 substituted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 297(1), 322(3)(a)

[^key-284c313535036788150d13c3baa49271]: Words in s. 141 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), ss. 1(1)(a), 6(2)

[^key-285e8f94b466b005ab1576d783aad27d]: Words in s. 139(5) substituted (29.11.1999 subject to specified exceptions) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 72(5); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

[^key-28ab4627f1e4801a8455d09834a9a9ce]: Sch. 1 para. 7B modified (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 54; S.I. 2013/279, art. 2

[^key-28b64d493aa5cb39fcedd0725d7bc63b]: S. 62(1)(ad)(ae) inserted (E.W) (31.10.2013 for specified purposes, 13.3.2014 for specified purposes, 10.12.2014 in so far as not already in force) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 14(2); S.I. 2013/2789, art. 2(b); S.I. 2014/93, art. 3(j)(ii); S.I. 2014/3169, art. 2; and inserted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229), art. 1(2), Sch. 4 para. 2(11)(a)

[^key-28d38843f5713aa165699b92a1c7e106]: Words in s. 122(1) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 8(2)

[^key-28f7d8cf320f6f74693ae090f57f3b8c]: Words in s. 21(5A)(b) substituted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 35(2)(b), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

[^key-29068b4945be9352e7fa64be61c2ba58]: S. 44(6)(za) inserted (8.1.2001 for specified purposes, 25.1.2001 for specified purposes, 6.4.2002 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 30(2)(a), 86(1)(b)(2); S.I. 2000/2950, art. 6; S.I. 2001/153, art. 2(a)

[^key-290a3a6064bb83d5a0a63c96ec09a9b6]: Words in Sch. 5 para. 5(2)(b) substituted (E.W.) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 (S.I. 2014/560), art. 1(2), Sch. 3 para. 4(2)(b); and substituted (S.) (16.12.2014) by The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3229), art. 1(2), Sch. 4 para. 2(15)(b)

[^key-290b7963900f9a9af18cc6f28a25ed17]: Words in Sch. 3 para. 5(7) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 3(2), 30(3)

[^key-293b318d85a47642aaa1eede6788e2a1]: Sch. 1 para. 3(3A)(3B) inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 1(3), 13; S.I. 2004/1943, art. 2(a)

[^key-298f8cc5f5e2352a2dc986bcb1d9b1f6]: Words in s. 30DD(4)(c) inserted (14.2.2006) by The Pensions Act 2004 (PPF Payments and FAS Payments) (Consequential Provisions) Order 2006 (S.I. 2006/343), art. 1(1), Sch. para. 1(1)(c)

[^key-29927bdc42eb7bd7ea4282af245a16ee]: Word in s. 4(1)(a)(iii) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 8(a); S.I. 2014/1640, art. 7(e) (with art. 16)

[^key-29fbe7dff9de977f9da47be188895d19]: Words in s. 30B(3)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 15; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-29fcc0a6bb9e50daafb1576ff569db93]: Sch. 5 paras. 4-7 modified (6.10.2002) by The Social Security (Inherited SERPS) Regulations 2001 (S.I. 2001/1085), regs. 1(1), 2, Sch. (as amended (5.12.2005) by S.I. 2005/3030, regs. 1, 2)

[^key-2a1b0c398935befdf84f3b864b5bcb61]: Ss. 48A-48C substituted for ss. 49, 50 (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 3(1) (with Sch. 4 para. 3(2)(3))

[^key-2a438a6a433326b536fd2c8eab12f4d9]: Words in s. 171ZJ(1) substituted (1.10.2006 with application in accordance with Sch. 8 para. 11(4) of the amending S.I.) by The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 11(2)

[^key-2a5c717cf6e52dc09eaa32b1e78c70fb]: S. 84 continued (with modifications) (10.12.2014) by Marriage (Same Sex Couples) Act 2013 (c. 30), s. 21(3), Sch. 4 para. 15(2); S.I. 2014/3169, art. 2

[^key-2a5f5e93445dfdff7da07d3c05535249]: Words in s. 143(3)(a) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(4)(b)

[^key-2a667c2310f105c32fbffbc14c4da97b]: Words in s. 89(2) substituted (14.2.2006) by The Pensions Act 2004 (PPF Payments and FAS Payments) (Consequential Provisions) Order 2006 (S.I. 2006/343), art. 1(1), Sch. para. 1(2)(c)(i)

[^key-2aaa0c1ff0f08774f49f2cfddacaeecc]: Word in s. 124(1)(f) repealed (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 8; S.I. 2008/787, art. 2(4)(g)

[^key-2ac452c7a822bbdc3b46fb8362bac10e]: Word in s. 73(1A)(a) inserted (11.4.2010 for specified purposes, 15.10.2010 for specified purposes, 11.4.2011 in so far as not already in force) by Welfare Reform Act 2009 (c. 24), ss. 14(3), 61(3); S.I. 2010/293, art. 2(2)(a)(b)(c)

[^key-2af587fb47a27965d4cab79acc58e6a4]: S. 39A(4A) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 20(6); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-2af9b4502c81c8ac4875d2c77d85c81b]: Words in s. 37(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 2(3)(a)

[^key-2b07caf7331a73460c75f5559c56d51a]: Words in s. 109(2) substituted (5.7.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 65(c); S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5)

[^key-2b28286553c6b50981a683b25e08be40]: S. 48BB modified (6.10.2002) by The Social Security (Inherited SERPS) Regulations 2001 (S.I. 2001/1085), regs. 1(1), 2, Sch. (as amended (5.12.2005) by S.I. 2005/3030, regs. 1, 2)

[^key-2b8d57aff4c5ec91b9a86dca287cbee1]: Words in s. 10A(2)(a) substituted (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 177(3) (with Sch. 7)

[^key-2b9b1183e0cfaedbaaa1f1f075c566d4]: Words in Sch. 1 para. 3B(7B) inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 5(3)(a), 9

[^key-2bd69b589c93773482f62daa47d58bb6]: Words in s. 77(8) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 4(8)(b)

[^key-2bd6e2cf0436abd8c751b2b6e3aada5e]: Words in s. 171ZZ4(1) substituted (E.W.) (6.4.2016) by The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016 (S.I. 2016/413), regs. 2(1), 139

[^key-2be6eb76ca6799bd81c5c4fcd4b3f486]: Words in Sch. 1 para. 3B(9) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 169(4)(a)

[^key-2bec4cae7a9786841ea1d5c98610f51f]: Words in s. 163(1) substituted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 15(4), Sch. 2 para. 3

[^key-2c240bd91ab9633c0c3bdd3f97b25f93]: Words in s. 73(1) substituted (9.4.2001) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 67(3), 89(1) (with s. 67(4)); S.I. 2000/1382, art. 2(d)

[^key-2c249ebff08630621db70cd758c57a25]: S. 148 modified (29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), ss. 33(1), 87(2); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

[^key-2c9f99c5dcf0cd3f441f12231d341250]: Words in s. 22(5) inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 9(3)(b); S.I. 2008/787, art. 2(1)(4)(f), Sch.

[^key-2d244a0404bfe3e8bf335055620d7845]: S. 51 modified (6.10.2002) by The Social Security (Inherited SERPS) Regulations 2001 (S.I. 2001/1085), regs. 1(1), 2, Sch. (as amended (5.12.2005) by S.I. 2005/3030, regs. 1, 2)

[^key-2d24bec5a3109f0d5d0d6334a717e747]: Words in s. 171ZE(7) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 16(6); S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-2d28d5d045ed34280c852182105f9aca]: Words in s. 171ZS(1) inserted (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 121(7)(b), 139(6); S.I. 2014/1640, art. 3(1)(e)

[^key-2d35c3477fee43b73a03b2e5310f0f08]: Words in s. 165(4) inserted (27.6.2006 for specified purposes, 1.10.2006 in so far as not already in force) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 7(3); S.I. 2006/1682, arts. 2(d), 3(d)

[^key-2d891c8ac371347a02bc3aca210149c5]: Sch. 4B para. 2(b) and preceding word inserted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(2)(b); S.I. 2011/3033, art. 2(c)(xii)

[^key-2d92e44124f7712b5834e245c78539c5]: Words in s. 145A(5) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 48(3); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-2dcc298fee4dd3488ff639e1d922db48]: Words in s. 11(5A) omitted (6.4.2024) by virtue of National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), s. 3(1)(d)(3)

[^key-2dfff5cd964434bcf29a8594b3856020]: S. 138(1)(b) repealed (1.4.2013) (with savings relating to budgeting loans and relating to community care grants and crisis loans applied for before 1.4.2013) by Welfare Reform Act 2012 (c. 5), ss. 70(1), 150(3); S.I. 2012/3090, art. 2(1)(a) (with art. 3)

[^key-2e1af62e861b9891635c268aa8b7ed0b]: Words in s. 122(1) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 12(2)

[^key-2e38fde6c2e735191e8daa4c616dd75b]: Act modified (1.6.2015) by The Social Security (Contributions) (Republic of Chile) Order 2015 (S.I. 2015/828), arts. 1, 2(a), Sch.

[^key-2e69139098a64d01e37636148b9cc26d]: Word in s. 171ZB(6) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 13(4); S.I. 2014/1640, art. 7(g) (with art. 16)

[^key-2e76eeaa23563cf5b02cbe1472625289]: Sch. 7 para. 13(10) substituted (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 2 para. 36(3); S.I. 1996/2208, art. 2(b)

[^key-2e84b642733d92e0f23939321f2dd576]: S. 60(3)(a)(bb) omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 17(3); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-2e8f0281ba887e7cb21a60a9709f4d12]: Words in s. 19(1) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 5(2)

[^key-2e997b69179e8d2afcce817491c1f088]: Sch. 1 para. 7B and cross-heading inserted (4.3.1999 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), ss. 57, 87(2); S.I. 1999/526, art. 2(1)(2)(c)

[^key-2f5a08f365b639d9ec6f7e405fecb88b]: Words in Sch. 4A para. 5(4A) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2

[^key-2f60cc88839d46b21d614d2a827c99f3]: Sch. 5 para. A1 and cross-heading inserted (18.11.2004 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), s. 322(3)(a), Sch. 11 para. 4