- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
The Social Security (Northern Ireland) Order 1998
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Changes to legislation:
The Social Security (Northern Ireland) Order 1998, Section 47 is up to date with all changes known to be in force on or before 16 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Article 47:
- power to am. (prosp.) by 1998 c. 47 s.87
- art.47 rev. in pt. by 2000 c. 19 s.85 Sch.9 Pt.VIII(2) Note 1
Changes and effects yet to be applied to the whole Order associated Parts and Chapters:
Whole provisions yet to be inserted into this Order (including any effects on those provisions):
- Sch. 2 para. 7A and cross-heading inserted by S.I. 2015/2006 (N.I.) Sch. 2 para. 41(3)
- Sch. 3 para. 3A inserted by S.I. 2015/2006 (N.I.) Sch. 2 para. 42
- art. 38(1A) inserted by 2010 c. 13 (N.I.) s. 16(2)
Payments treated as remuneration and earningsN.I.
47.—(1) For subsection (4) of section 4 of the Contributions and Benefits Act (payments treated as remuneration and earnings) there shall be substituted the following subsection—
“(4) For the purposes of section 3 above there shall be treated as remuneration derived from an employed earner's employment—
(a)any gain on which the earner is chargeable to tax by virtue of section 135 (gains by directors and employees from share options) of the Income and Corporation Taxes Act 1988 ( “the 1988 Act”);
(b)any sum paid (or treated as paid) to or for the benefit of the earner which is chargeable to tax by virtue of section 313 of the 1988 Act (taxation of consideration for certain restrictive undertakings).” .
Para. (2) rep. by 2000 c. 19 sch. 9 Pt. VIII(2) .
(3) Paragraph (1), so far as relating to a sum which is chargeable to tax by virtue of section 313 of the [1988 c. 1.] Income and Corporation Taxes Act 1988, shall have effect in relation to any undertaking given on or after 10th July 1997.
(4) Regulations under subsection (6) of section 4 of the Contributions and Benefits Act (as added by paragraph (2))—
(a)shall not be made before the passing of the Finance Act 1998; but
(b)may make provision having effect in relation to acquisitions on or after 6th April 1998.
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