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The Child Benefit, Child Support and Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 1996

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Statutory Rules of Northern Ireland

1996 No. 288

CHILD SUPPORT; FAMILY LAW; SOCIAL SECURITY

The Child Benefit, Child Support and Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 1996

Made

17th July 1996

Coming into operation

7th April 1997

The Department of Health and Social Services, in exercise of the powers conferred on it by Articles 40(1)(b) and 47 of, and paragraphs 1(3) and (5), 2(1), 4(3), 5(1) and (2), 6(2) and 9 of Schedule 1 to, the Child Support (Northern Ireland) Order 1991(1), sections 122(1)(a), 131(1), 132(3) and (4)(a) and (b), 140(1) and 141(1) of, and paragraph 4 of Schedule 9 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2), sections 1(1), 5(1)(i) and (j), 25(1)(b) and 71(1)(a) of the Social Security Administration (Northern Ireland) Act 1992(3) and Articles 6(5) and 14(2) and (4)(a) and (b) of the Jobseekers (Northern Ireland) Order 1995(4) and of all other powers enabling it in that behalf, and in conjunction with the Department of Finance and Personnel(5), hereby makes the following Regulations:

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Child Benefit, Child Support and Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 1996 and shall come into operation on 7th April 1997.

(2) Regulation 5 shall have effect in relation to any particular claimant at the beginning of the first benefit week to commence for that claimant on or after 7th April 1997 which applies in his case and for the purpose of this paragraph, “benefit week” and “claimant” have the same meaning as in regulation 2(1) of the Income Support Regulations.

(3) Regulation 9 shall have effect in relation to any particular claimant at the beginning of the first benefit week to commence for that claimant on or after 7th April 1997 which applies in his case and for the purpose of this paragraph, “benefit week” has the same meaning as in regulation 1(2) of the Jobseeker’s Allowance Regulations.

(4) In these Regulations—

“the Child Benefit Regulations” means the Child Benefit (General) Regulations (Northern Ireland) 1979(6);

“the Child Benefit Rates Regulations” means the Child Benefit and Social Security (Fixing and Adjustment of Rates) Regulations (Northern Ireland) 1976(7);

“the Income Support Regulations” means the Income Support (General) Regulations (Northern Ireland) 1987(8);

“the Jobseeker’s Allowance Regulations” means the Jobseeker’s Allowance Regulations (Northern Ireland) 1996(9).

(5) The Interpretation Act (Northern Ireland) 1954(10) shall apply to these Regulations as it applies to a Measure of the Northern Ireland Assembly.

Amendment of the Child Benefit Rates Regulations

2.—(1) The Child Benefit Rates Regulations shall be amended in accordance with paragraphs (2) and (3).

(2) In regulation 2 (weekly rates of child benefit)—

(a)in paragraph (1)—

(i)“paragraph (2) of this regulation and” shall be omitted, and

(ii)for sub-paragraph (a) there shall be substituted the following sub-paragraph—

(a)subject to paragraphs (2ZA) to (4)—

(i)in a case where in any week a child (not being a child to whom head (ii) applies) is the only child or, if not the only child, the elder or eldest child in respect of whom child benefit is payable to a person, £10·80, and

(ii)in a case where in any week that child is the only child or, if not the only child, the elder or eldest child of a lone parent in respect of whom child benefit is payable to a person, £17·10; and;

(b)for paragraph (2) there shall be substituted the following paragraph—

(2) For the purpose of paragraph (1)(a)(ii), “lone parent” means a person who is living with a child and, in any week, that person—

(a)either has—

(i)no spouse, or

(ii)is not residing with his spouse; and

(b)is not living with any other person as his spouse.;

(c)in paragraph (2ZA)(11) after “paragraph (1)(a)” in both places where it occurs there shall be inserted “(i)”;

(d)in paragraph (2ZB) after “paragraph (1)(a)” there shall be inserted “(i) or (ii)”;

(e)for paragraph (2A)(12) there shall be substituted the following paragraphs—

(2A) Subject to paragraph (2AB), a person who is residing with a parent of the child shall be entitled to the weekly rate of child benefit payable under paragraph (1)(a)(i) in respect of that child (“A”).

(2AB) Paragraph (2A) shall not apply where the person is also entitled to child benefit in respect of another child (“B”) for whom he is treated as responsible under section 139(1)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and he is not residing with a parent of B, in which case he shall be entitled, in respect of A, to the weekly rate of child benefit payable under paragraph (1)(a)(ii).; and

(f)in paragraph (4)—

(i)in sub-paragraph (a) for “paragraph (2) shall not apply” there shall be substituted “the weekly rate of child benefit specified in paragraph (1)(a)(i) shall be payable in respect of that child”,

(ii)in sub-paragraph (b) for “paragraph (2) of this regulation shall not apply to that child” there shall be substituted “the weekly rate of child benefit specified in paragraph (1)(a)(i) shall be payable in respect of that child”, and

(iii)for sub-paragraph (c) there shall be substituted the following sub-paragraph—

(c)in any week a person has been paid the weekly rate of child benefit for the time being specified in paragraph (1)(a)(ii) and that week is one throughout which that person subsequently becomes entitled to such an allowance or increase as is referred to in sub-paragraph (a), the amount corresponding to the difference between the weekly rates of child benefit for the time being specified in paragraph (1)(a)(i) and (ii) shall be treated as if it had been paid on account of any such allowance or increase payable in respect of that week..

(3) Regulation 4 (transitional provision for the purposes of regulation 2(2)) shall be omitted.

Amendment of the Child Benefit Regulations

3.—(1) The Child Benefit Regulations shall be amended in accordance with paragraphs (2) and (3).

(2) In regulation 11 (persons exempt from tax)—

(a)in paragraph (1) after “his spouse” in each place where it occurs there shall be inserted “or partner”; and

(b)after paragraph (1) there shall be inserted the following paragraph—

(1A) For the purpose of paragraph (1), “partner” means any person who is living with another person as his spouse..

(3) After regulation 11 there shall be inserted the following regulation—

Child living with another person as his spouse

11A.(1) Except in the circumstances specified in paragraph (2), benefit shall not be payable to any person in respect of a child for any week in which that child is living with another person as his spouse (referred to in this regulation as “the partner”) and that child—

(a)is under the age of 18 and not receiving full-time education; or

(b)is under the age of 19 and receiving full-time education.

(2) The specified circumstances are that—

(a)the person to whom benefit is payable is not the partner of that child; and

(b)the partner of that child is receiving full-time education..

(4) Paragraph (2) shall not apply in the case of any person who is entitled to child benefit on 6th April 1997 and to whom regulation 11(1) of the Child Benefit Regulations applies on the date these Regulations come into operation, for so long as his entitlement to child benefit continues.

(5) Paragraph (3) shall not apply in the case of any person who is entitled to child benefit on 6th April 1997 for so long as that entitlement continues.

Amendment of the Social Security (Overlapping Benefits) Regulations

4.  In regulation 8 of the Social Security (Overlapping Benefits) Regulations (Northern Ireland) 1979(13) (child benefit)—

(a)for paragraphs (2) and (3) there shall be substituted the following paragraphs—

(2) Where child benefit is payable to a beneficiary at the rate for the time being specified in regulation 2(1)(a)(ii) of the Child Benefit and Social Security (Fixing and Adjustment of Rates) Regulations (Northern Ireland) 1976 (in this regulation referred to as the “Child Benefit Rates Regulations”) (weekly rate for only, elder or eldest child of a lone parent) and for the same period, in respect of the same child, any benefit or increase of benefit under the Contributions and Benefits Act is or would be payable to a beneficiary, the weekly rate of that benefit or increase thereof shall be reduced by—

(a)in a case where that benefit is guardian’s allowance payable to any person under section 77 of that Act, an amount equal to the amount, less £0·75, by which the rate specified in regulation 2(1)(a)(i) of the Child Benefit Rates Regulations (weekly rate for only, elder or eldest child) exceeds the rate specified in regulation 2(1)(b) of those Regulations (weekly rate for other children); and

(b)in any other case, an amount equal to the amount, less £0·75, by which the rate specified in regulation 2(1)(a)(ii) of the Child Benefit Rates Regulations exceeds the rate specified in regulation 2(1)(b) of those Regulations.

(3) Subject to paragraph (6), where child benefit is payable to a beneficiary at the rate for the time being specified in regulation 2(1)(a)(i) of the Child Benefit Rates Regulations and for the same period, in respect of the same child, any benefit or increase of benefit under the Contributions and Benefits Act is or would be payable to a beneficiary, the weekly rate of that benefit or increase thereof shall be reduced by an amount equal to the amount, less £0·75, by which the rate specified in regulation 2(1)(a)(i) of the Child Benefit Rates Regulations exceeds the rate specified in regulation 2(1)(b) of those Regulations.; and

(b)paragraphs (4), (5) and (7) shall be omitted.

Amendment of the Income Support Regulations

5.—(1) The Income Support Regulations shall be amended in accordance with paragraphs (2) to (6).

(2) In regulation 42(2) (notional income)—

(a)for sub-paragraph (d) there shall be substituted the following sub-paragraph—

(d)child benefit to which paragraph (2D) refers;; and

(b)after paragraph (2C)(14) there shall be inserted the following paragraph—

(2D) This paragraph refers to child benefit payable in accordance with regulation 2(1)(a)(ii) of the Child Benefit and Social Security (Fixing and Adjustment of Rates) Regulations (Northern Ireland) 1976 (weekly rate for only, elder or eldest child of a lone parent) but only to the extent that it exceeds the amount specified in regulation 2(1)(a)(i) of those Regulations..

(3) In regulation 57 (period over which payments other than periodical payments are to be taken into account) in paragraphs (1)(b)(ii) and (2)(b) “and lone parent” shall be omitted.

(4) In Schedule 2 (applicable amounts)—

(a)in Part II (family premium) in paragraph 3 for “shall be £10·55” there shall be substituted—

  • shall be—

    (a)

    where the claimant is a lone parent and no premium is applicable under paragraph 9, 9A, 10 or 11, £15·75;

    (b)

    in any other case, £10·55;

(b)in Part III (premiums)—

(i)in paragraph 4 for “8 to 14ZA” there shall be substituted “9 to 14ZA”, and

(ii)paragraph 8 (lone parent premium) shall be omitted;

(c)in Part IV (amounts of premiums) in paragraph 15 sub-paragraph (1) shall be omitted.

(5) In Schedule 7 (applicable amounts in special cases)—

(a)in column (2) of paragraph 1(b) (patients) “8 or” shall be omitted; and

(b)in column (2) of paragraph 10C(15) (lone parents who are in residential accommodation temporarily) in sub-paragraph (b), “or (d) in so far as that amount relates to the lone parent premium under paragraph 8 of Schedule 2” shall be omitted.

(6) In paragraph 5 of Schedule 8 (sums to be disregarded in the calculation of earnings) for “lone parent premium under” there shall be substituted “family premium under paragraph 3(a) of”.

Amendment of the Social Security (Claims and Payments) Regulations

6.—(1) The Social Security (Claims and Payments) Regulations (Northern Ireland) 1987(16) shall be amended in accordance with paragraphs (2) to (5).

(2) In regulation 2(2) (interpretation) the words from “and so shall” to the end of the paragraph shall be omitted.

(3) In regulation 9(3) (interchange with claims for other benefits) “(except an increase in child benefit)” shall be omitted.

(4) In Part II of Schedule 1 (interchange of claims for child benefit with claims for other benefits) “Increase in child benefit under regulation 2(2) of the Child Benefit and Social Security (Fixing and Adjustment of Rates) Regulations (Northern Ireland) 1976” shall be omitted.

(5) In paragraph 2 of Schedule 8 (election to have child benefit paid weekly) for sub-paragraph (a) there shall be substituted the following sub-paragraph—

(a)he is a lone parent within the meaning set out in regulation 2(2) of the Child Benefit and Social Security (Fixing and Adjustment of Rates) Regulations (Northern Ireland) 1976; or.

Amendment of the Child Support (Maintenance Assessments and Special Cases) Regulations

7.  The Child Support (Maintenance Assessments and Special Cases) Regulations (Northern Ireland) 1992(17) shall be amended in accordance with paragraphs (2) to (15).

(2) In regulation 1(2) (interpretation) after the definition of “the 1972 Order” there shall be inserted the following definition—

“the Child Benefit Rates Regulations” means the Child Benefit and Social Security (Fixing and Adjustment of Rates) Regulations (Northern Ireland) 1976;.

(3) In regulation 3(1) (calculation of AG)—

(a)for sub-paragraph (c) there shall be substituted the following sub-paragraph—

(c)an amount equal to—

(i)the amount specified in paragraph 3(b) of the relevant Schedule, or

(ii)where the person with care is a lone parent as defined in regulation 2(1) of the Income Support Regulations, the amount specified in paragraph 3(a) of the relevant Schedule.; and

(b)sub-paragraph (d) shall be omitted.

(4) In regulation 4 (basic rate of child benefit) for “regulation 2(1) of the Child Benefit and Social Security (Fixing and Adjustment of Rates) Regulations (Northern Ireland) 1976” there shall be substituted “regulation 2(1)(a)(i) or (b) of the Child Benefit Rates Regulations”.

(5) In regulation 6(2)(b) (the additional element) after “regulation 3(1)(c)” there shall be inserted “(i)”.

(6) In regulation 9(1) (exempt income: calculation or estimation of E)—

(a)in sub-paragraph (c)—

(i)for head (ii) there shall be substituted the following head—

(ii)if he were a claimant, the conditions in paragraph 3(a) of the relevant Schedule would be satisfied,, and

(ii)for “column (2) of paragraph 15(1) of the relevant Schedule (income support lone parent premium)” there shall be substituted “that sub-paragraph”; and

(b)in sub-paragraph (f)—

(i)after “that parent,” there shall be inserted “but he is not a lone parent as defined in regulation 2(1) of the Income Support Regulations,”, and

(ii)after “specified in” there shall be inserted “sub-paragraph (b) of”.

(7) In regulation 9(2)(c)(iv) for “paragraph 3” there shall be substituted “paragraph 3(b)”.

(8) In regulation 9(3)—

(a)for “any amounts” there shall be substituted “any amount”; and

(b)for “sub-paragraphs (c) and (f)” there shall be substituted “sub-paragraph (c) or (f)”.

(9) In regulation 11(1) (protected income)—

(a)for sub-paragraph (c) there shall be substituted the following sub-paragraph—

(c)where, if the absent parent were a claimant, the conditions in paragraph 3(a) of the relevant Schedule (income support family premium) would be satisfied, an amount equal to the amount specified in that sub-paragraph;; and

(b)in sub-paragraph (f)—

(i)after “satisfied” there shall be inserted “but he is not a lone parent as defined in regulation 2(1) of the Income Support Regulations”, and

(ii)after “specified in” there shall be inserted “sub-paragraph (b) of”.

(10) In regulation 11(3)—

(a)for “any amounts” there shall be substituted “any amount”;

(b)for “sub-paragraphs (c) and (f)” there shall be substituted “sub-paragraph (c) or (f)”; and

(c)“income support lone parent premium and” shall be omitted.

(11) In regulation 19(2)(c) (both parents are absent) for “not include any amount mentioned in regulation 3(1)(d) (income support lone parent premium)” there shall be substituted “include the amount specified in regulation 3(1)(c)(i) but not the amount specified in regulation 3(1)(c)(ii)”.

(12) In regulation 23(2) (person caring for children of more than one absent parent) for “, (c) or (d)” there shall be substituted “or (c)”.

(13) In regulation 26(1)(b)(ii) (cases where child support maintenance is not to be payable) for “11(1)(f)” there shall be substituted “11(1)(c) or (f)”.

(14) In regulation 28(1)(b) (amount payable where absent parent is in receipt of income support or other prescribed benefit) for “3” there shall be substituted “3(a) or (b)”.

(15) In Schedule 1 (calculation of N and M)—

(a)in paragraph 7 after sub-paragraph (5) there shall be added the following sub-paragraph—

(6) Where child benefit in respect of a relevant child is in payment at the rate specified in regulation 2(1)(a)(ii) of the Child Benefit Rates Regulations, the difference between that rate and the basic rate applicable to that child, as defined in regulation 4.;

(b)in paragraph 20—

(i)in sub-paragraph (a)(ii) for “to (d)” there shall be substituted “and (c)”, and

(ii)in sub-paragraph (b) after “regulation 3(1)(c)” there shall be inserted “(i)”;

(c)for paragraph 28(a) there shall be substituted the following sub-paragraph—

(a)if the parent satisfies the conditions for payment of the rate of child benefit specified in regulation 2(1)(a)(ii) of the Child Benefit Rates Regulations, an amount representing the difference between that rate and the basic rate, as defined in regulation 4;.

Amendment of the Social Security (Adjudication) Regulations

8.  In regulation 59(1)(d) of the Social Security (Adjudication) Regulations (Northern Ireland) 1995(18) (review of decisions involving payment or increase of child benefit) for “12” there shall be substituted “six”.

Amendment of the Jobseeker’s Allowance Regulations

9.—(1) The Jobseeker’s Allowance Regulations shall be amended in accordance with paragraphs (2) to (6).

(2) In regulation 105(2) (notional income)—

(a)for sub-paragraph (c) there shall be substituted the following sub-paragraph—

(c)child benefit to which paragraph (2A) refers;; and

(b)after paragraph (2) there shall be inserted the following paragraph—

(2A) This paragraph refers to child benefit payable in accordance with regulation 2(1)(a)(ii) of the Child Benefit and Social Security (Fixing and Adjustment of Rates) Regulations (Northern Ireland) 1976 (weekly rate for only, elder or eldest child of a lone parent) but only to the extent that it exceeds the amount specified in regulation 2(1)(a)(i) of those Regulations..

(3) In regulation 121 (period over which payments other than periodical payments are to be taken into account) in paragraphs (1)(b)(ii) and (2)(b) “and lone parent” shall be omitted.

(4) In Schedule 1 (applicable amounts)—

(a)in Part II (family premium) in paragraph 4 for “shall be £10·55” there shall be substituted—

  • shall be—

    (a)

    where the claimant is a lone parent and no premium is applicable under paragraph 10, 11, 12 or 13, £15·75;

    (b)

    in any other case, £10·55;

(b)in Part III (premiums)—

(i)in paragraph 5 for “9 to 17” there shall be substituted “10 to 17”, and

(ii)paragraph 9 (lone parent premium) shall be omitted;

(c)in Part IV (amounts of premiums) in paragraph 20 sub-paragraph (1) shall be omitted.

(5) In column (2) of paragraph 9 of Schedule 4 (applicable amounts for lone parents who are in residential accommodation temporarily) in sub-paragraph (b), “or (e) in so far as that amount relates to the lone parent premium under paragraph 9 of Schedule 1” shall be omitted.

(6) In paragraph 6 of Schedule 5 (sums to be disregarded in the calculation of earnings) for “lone parent premium under” there shall be substituted “family premium under paragraph 4(a) of”.

Transitional provision relating to applications for review

10.  Where an applicant for a review of a decision relating to child benefit—

(a)makes his application on or before 7th October 1997;

(b)in respect of any week prior to 7th April 1997 but not more than 26 weeks before the date of the application referred to in paragraph (a) (“the relevant period”), would have satisfied the conditions, as were then in force, in regulation 2(2) of the Child Benefit Rates Regulations relating to an increase in the weekly rate of child benefit; and

(c)was not in receipt of an increase in the weekly rate of child benefit under regulation 2(2) of those Regulations in respect of the relevant period,

that application for review shall be treated, in addition, as if it were a claim for an increase in the weekly rate of child benefit under regulation 2(2) of those Regulations in respect of the relevant period.

Transitional provision relating to maintenance assessments

11.  A maintenance assessment in force on 7th April 1997 shall not be reviewed solely to give effect to regulation 7 but on a review of that assessment under Article 18, 19 or 20 of the Child Support (Northern Ireland) Order 1991(19), that regulation shall have effect from and including the effective date of any fresh maintenance assessment made following that review, or from and including the first day of the first maintenance period which commences on or after 7th April 1997, whichever is the later.

Revocations

12.  The regulations specified in column (1) of the Schedule are revoked to the extent mentioned in column (3).

Sealed with the Official Seal of the Department of Health and Social Services on

L.S.

D. G. Ferguson

Assistant Secretary

17th July 1996.

Sealed with the Official Seal of the Department of Finance and Personnel on

L.S.

V. N. Hewitt

Assistant Secretary

17th July 1996.

Regulation 12

SCHEDULERegulations Revoked

Column (1)Column (2)Column (3)
CitationReferenceExtent of Revocation
The Child Benefit and Social Security (Fixing and Adjustment of Rates) (Amendment) Regulations (Northern Ireland) 1980S.R. 1980 No. 37Regulation 2(a), (b) and (c)
The Social Security (Claims and Payments) (Amendment) Regulations (Northern Ireland) 1989S.R. 1989 No. 40Regulation 3
The Income Support (General) (Amendment No. 3) Regulations (Northern Ireland) 1990S.R. 1990 No. 346Regulation 6(a)
The Social Security (Overlapping Benefits) (Amendment) Regulations (Northern Ireland) 1992S.R. 1992 No. 116Regulation 2(b)
The Income Support (General) (Amendment) Regulations (Northern Ireland) 1992S.R. 1992 No. 147Regulation 5(b)
The Child Benefit and Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 1993S.R. 1993 No. 169Regulation 2(a)

Explanatory Note

(This note is not part of the Regulations.)

These Regulations, in particular regulation 2(2), amend the Child Benefit and Social Security (Fixing and Adjustment of Rates) Regulations (Northern Ireland) 1976 (“the Child Benefit Rates Regulations”) so as to specify a composite rate of child benefit to be payable in respect of the only, elder or eldest child of a lone parent rather than two distinct rates.

The Regulations also make certain other amendments which are consequential on, or relate to, the above—

(a)they omit a transitional provision in the Child Benefit Rates Regulations which is no longer necessary (regulation 2(3));

(b)they amend the Social Security (Overlapping Benefits) Regulations (Northern Ireland) 1979 so as to provide for the reduction of awards of certain benefits and increases in those benefits where child benefit is being paid in respect of the only, elder or eldest child of a lone parent (regulation 4);

(c)they amend the Income Support (General) Regulations (Northern Ireland) 1987 and the Jobseeker’s Allowance Regulations (Northern Ireland) 1996 in relation to the calculation of notional income in so far as it relates to the new composite rate of child benefit (regulations 5(2) and 9(2));

(d)they make consequential amendments to—

(i)the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987 (regulation 6), and

(ii)the Child Support (Maintenance Assessments and Special Cases) Regulations (Northern Ireland) 1992 (regulation 7(2), (4) and (15)); and

(e)they amend the Social Security (Adjudication) Regulations (Northern Ireland) 1995 by reducing from 12 months to 6 months the time limit for submitting applications for review of decisions relating to child benefit (regulation 8).

Regulations 10 and 11 are transitional provisions relating respectively to the treatment of applications for review of decisions relating to child benefit made on or before 7th October 1997 and of maintenance assessments for child support which are in force on 7th April 1997.

These Regulations also replace the premium which is applicable in relation to lone parents in receipt of—

(a)income support (regulation 5(3) and (4)); and

(b)jobseeker’s allowance (regulation 9(3) and (4)),

with an additional element to the family premium. They also provide for consequential amendments both elsewhere in the relevant regulations relating to those benefits and in the Child Support (Maintenance Assessments and Special Cases) Regulations (Northern Ireland) 1992 (regulations 5(5) and (6), 7(3) and (5) to (14) and 9(5) and (6)) in connection with this change.

These Regulations also make amendments to the Child Benefit (General) Regulations (Northern Ireland) 1979 to provide that—

(a)unmarried partners shall not be entitled to child benefit in any week where they are exempt from United Kingdom income tax (regulation 3(2)); and

(b)a person shall not be entitled to child benefit in respect of a child who, in any week, is living with another person as his spouse (regulation 3(3)).

Transitional protection is also provided for in both cases (regulation 3(4) and (5)).

Regulation 12 makes consequential revocations.

These Regulations correspond to provision contained in regulations made by the Secretary of State for Social Security in relation to Great Britain and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, the Social Security Administration (Northern Ireland) Act 1992 (c. 8), are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.

(5)

See section 141(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992

(6)

S.R. 1979 No. 5; relevant amending regulations are S.R. 1984 No. 78

(11)

Paragraphs (2ZA) and (2ZB) were inserted by regulation 2(b) of S.R. 1991 No. 82

(12)

Paragraph (2A) was inserted by regulation 2(c) of S.R. 1980 No. 37

(13)

S.R. 1979 No. 242; relevant amending regulations are S.R. 1991 No. 88, S.R. 1992 No. 116 and S.R. 1993 No. 169

(14)

Paragraphs (2A) to (2C) were inserted by regulation 2(4)(b) of S.R. 1995 No. 367

(15)

Paragraph 10C was inserted by regulation 19(c) of S.R. 1988 No. 431 and amended by regulation 19(e) of S.R. 1990 No. 131, paragraph 1(6)(b)(ii) of Schedule 1 to S.R. 1993 No. 149 and Article 18(1) of S.R. 1996 No. 73

(16)

S.R. 1987 No. 465; relevant amending regulations are S.R. 1989 No. 40 and S.R. 1992 Nos. 7 and 83

(17)

S.R. 1992 No. 341; relevant amending regulations are S.R. 1993 No. 164, S.R. 1994 Nos. 37 and 65 and S.R. 1995 Nos. 162 and 475

(18)

S.R. 1995 No. 293; relevant amending regulations are S.R. 1996 No. 57

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