Modifications etc. (not altering text)
C1Pt. VI (ss. 112-121): power to apply conferred (1.7.1992) by Social Security Administration (Northern Ireland) Act 1992 (c. 8), ss. 161(1), 168(4), Sch. 6 para. 1(3)(a).
(1)[F1The Treasury may by regulations made with the concurrence of the Department] provide—
(a)that any employment protection entitlement shall be deemed for the purposes of Parts I to V of this Act to be earnings payable by and to such persons as are prescribed and to be so payable in respect of such periods as are prescribed; and
(b)that those periods shall, so far as they are not periods of employment, be deemed for those purposes to be periods of employment.
(2)In subsection (1) above “employment protection entitlement” means—
(a)any sum, or a prescribed part of any sum, mentioned in subsection (3) below; and
(b)prescribed amounts which the regulations provide are to be treated as related to any of those sums.
[F2(2A)Regulations under subsection (2) above shall be made by the Treasury with the concurrence of the Department.]
(3)The sums referred to in subsection (2) above are the following—
(a)a sum payable in respect of arrears of pay in pursuance of an order for reinstatement or re-engagement under [F3the Employment Rights (Northern Ireland) Order 1996] ;
(b)a sum payable by way of pay in pursuance of an order under that Order for the continuation of a contract of employment;
(c)a sum payable by way of remuneration in pursuance of a protective award under that Order.
Textual Amendments
F1Words in s. 112(1) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 21(2) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
F2S. 112(2A) inserted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 21(3) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
Modifications etc. (not altering text)
C2S. 112 applied (7.2.1994) by 1993 c. 49, s. 176(1); S.R. 1994/17, art. 2
(1)Except where regulations otherwise provide, a person shall be disqualified for receiving any benefit under Parts II to V of this Act, and an increase of such benefit shall not be payable in respect of any person as the beneficiary’s wife or husband, for any period during which the person—
(a)is absent from Northern Ireland; or
(b)is undergoing imprisonment or detention in legal custody.
(2)Regulations may provide for suspending payment of such benefit to a person during any period in which he is undergoing medical or other treatment as an in-patient in a hospital or similar institution.
(3)Regulations may provide for a person who would be entitled to any such benefit but for the operation of any provision of this Act [F4, the Administration Act or Chapter II of Part II of the Social Security (Northern Ireland) Order 1998] to be treated as if entitled to it for the purposes of any rights or obligations (whether his own or another’s) which depend on his entitlement, other than the right to payment of the benefit.
Textual Amendments
F4Words in s. 113(3) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwiseprosp.) by S.I. 1998/1506 (N.I. 10), arts. 1(2), 78(1), Sch. 6 para. 48; S.R. 1999/310, art. 2(1)(b), Sch. 1 (with arts. 4, 14); S.R. 1999/371, art. 2(b), Sch. 1 (with arts. 4, 18); S.R. 1999/428, art. 2(b), Sch. 1 (with arts. 4, 16); S.R. 1999/472, art. 2(1)(a)(2), Sch. 1 (with arts. 20-22)
(1)Regulations may provide for determining the circumstances in which a person is or is not to be taken, for the purposes of Parts II to V of this Act—
(a)to be wholly or mainly, or to a substantial extent, maintaining, or to be contributing at any weekly rate to the maintenance of, another person; or
(b)to be, or have been, contributing at any weekly rate to the cost of providing for a child.
(2)Regulations under this section may provide, for the purposes of the provisions relating to an increase of benefit under Parts II to V of this Act in respect of a wife or other adult dependant, that where—
(a)a person is partly maintained by each of two or more beneficiaries, each of whom would be entitled to such an increase in respect of that person if he were wholly or mainly maintaining that person, and
(b)the contributions made by those two or more beneficiaries towards the maintenance of that person amount in the aggregate to sums which would, if they had been contributed by one of those beneficiaries, have been sufficient to satisfy the requirements of regulations under this section,
that person shall be taken to be wholly or mainly maintained by such of those beneficiaries as may be prescribed.
(3)Regulations may provide for any sum or sums paid by a person by way of contribution towards either or both of the following, that is to say—
(a)the maintenance of his or her spouse, and
(b)the cost of providing for one or more children,
to be treated for the purposes of any of the provisions of this Act specified in subsection (4) below as such contributions, of such respective amounts equal in the aggregate to the said sum or sums, in respect of such persons, as may be determined in accordance with the regulations so as to secure as large a payment as possible by way of benefit in respect of the dependants.
(4)The provisions in question are sections 56, [F582] to 84 F6. . . and paragraphs 5 and 6 of Schedule 7 to this Act.
Textual Amendments
F5Word in s. 114(4) substituted (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 46; S.I. 2003/962, art. 2(3)(d)(iii)
F6Words in s. 114(4) repealed (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(2), Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV
(1)Subject to the provisions of this section, Parts I to V and this Part of this Act apply to persons employed by or under the Crown in like manner as if they were employed by a private person.
(2)Subsection (1) above does not apply to persons serving as members of Her Majesty’s forces in their capacity as such.
(3)Employment as a member of Her Majesty’s forces and any other prescribed employment under the Crown are not, and are not to be treated as, employed earner’s employment for any of the purposes of Part V of this Act.
(4)The references to Parts I to V of this Act in this section and sections 116, 117, 119 and 120 below do not include references to section 111 above.
(1)Subject to section 115(2) and (3) above and to this section, a person who is serving as a member of Her Majesty’s forces shall, while he is so serving, be treated as an employed earner, in respect of his membership of those forces, for the purposes—
(a)of Parts I to V and this Part of this Act; and
(b)of any provision of the Administration Act in its application to him as an employed earner.
(2)[F7The Treasury may with the concurrence of the Secretary of State] make regulations modifying Parts I to V and this Part of this Act [F8and Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999], and any [F9provisions of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 which correspond to] provisions of Part III of the 1975 Act, in such manner as [F10the Treasury think] proper, in their application to persons who are or have been members of Her Majesty’s forces; and regulations under this section may in particular provide [F11, in the case of persons who are employed earners in respect of their membership of those forces, for reducing the rate of the contributions payable in respect of their employment and for determining—
(a)the amounts payable on account of those contributions by the Secretary of State and the time and manner of payment, and
(b)the deduction (if any) to be made on account of those contributions from the pay of those persons.]
(3)For the purposes of Parts I to V and this Part of this Act, Her Majesty’s forces shall be taken to consist of such establishments and organisations as may be prescribed by regulations [F12made by the Treasury with the concurrence of the Secretary of State] being establishments and organisations in which persons serve under the control of the Defence Council.
Extent Information
E1S. 116 extends to Northern Ireland only, with the exception of s.116(2) which also extends to Great Britain
Textual Amendments
F7Words in s. 116(2) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 22(2)(a) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
F8Words in s. 116(2) inserted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, art. 17, Sch. 6 para. 4 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (subject to arts. 3-6)
F9Words in s. 116(2) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwiseprosp.) by S.I. 1998/1506 (N.I. 10), arts. 1(2), 78(1), Sch. 6 para. 49; S.R. 1999/310, art. 2(1)(b), Sch. 1 (with arts. 4, 14); S.R. 1999/371, art. 2(b), Sch. 1 (with arts. 4, 18); S.R. 1999/428, art. 2(b), Sch. 1 (with arts. 4, 16); S.R. 1999/472, art. 2(1)(a)(2), Sch. 1 (with arts. 20-22)
F10Words in s. 116(2) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 22(2)(b) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
F11Words in s. 116(2) substituted (7.10.1996) by S.I. 1995/2705 (N.I. 15), art. 40(1), Sch. 2 para. 11; S.R. 1996/401, art. 2
F12Words in s. 116(3) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 22(3) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
(1)[F13The Treasury may with the concurrence of the Department] make regulations modifying provisions of Parts I to V and this Part of this Act [F14and Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999], and any [F15provisions of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 which correspond to] provisions of Part III of the 1975 Act, in such manner as [F16the Treasury think] proper, in their application to persons who are or have been, or are to be, employed on board any ship, vessel, hovercraft or aircraft.
(2)Regulations under subsection (1) above may in particular provide—
(a)for any such provision to apply to such persons, notwithstanding that it would not otherwise apply;
(b)for excepting such persons from the application of any such provision where they neither are domiciled nor have a place of residence in Northern Ireland;
(c)for requiring the payment of secondary Class 1 contributions in respect of such persons, whether or not they are (within the meaning of Part I of this Act) employed earners;
(d)for the taking of evidence, for the purposes of any claim to benefit, in a country or territory other than Northern Ireland, by a British consular official or such other person as may be prescribed;
(e)for enabling persons who are or have been so employed to authorise the payment of the whole or any part of any benefit to which they are or may become entitled to such of their dependants as may be prescribed.
Textual Amendments
F13Words in s. 117(1) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 23(a) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
F14Words in s. 117(1) inserted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, art. 17, Sch. 6 para. 5 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (subject to arts. 3-6)
F15Words in s. 117(1) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwiseprosp.) by S.I. 1998/1506 (N.I. 10), arts. 1(2), 78(1), Sch. 6 para. 50; S.R. 1999/310, art. 2(1)(b), Sch. 1 (with arts. 4, 14); S.R. 1999/371, art. 2(b), Sch. 1 (with arts. 4, 18); S.R. 1999/428, art. 2(b), Sch. 1 (with arts. 4, 16); S.R. 1999/472, art. 2(1)(a)(2), Sch. 1 (with arts. 20-22)
F16Words in s. 117(1) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 23(b) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
[F17The Treasury may with the concurrence of the Department] make regulations modifying any of the following provisions of this Act, namely—
(a)Part I;
(b)Part II (except section 60); and
(c)Parts III and IV,
in such manner as [F18the Treasury think] proper, in their application to women who are or have been married.
Textual Amendments
F17Words in s. 118 substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 24(a) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
F18Words in s. 118 substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 24(b) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
[F19The Treasury may with the concurrence of the Department] make regulations modifying Parts I to V of this Act [F20and Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999], and any [F21provisions of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 which correspond to] provisions of Part III of the 1975 Act, in such manner as [F22the Treasury think] proper, in their application to persons who are or have been outside Northern Ireland at any prescribed time or in any prescribed circumstances.
Textual Amendments
F19Words in s. 119 substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 25(a) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
F20Words in s. 119 inserted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, art. 17, Sch. 6 para. 6 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (subject to arts. 3-6)
F21Words in s. 119 substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwiseprosp.) by S.I. 1998/1506 (N.I. 10), arts. 1(2), 78(1), Sch. 6 para. 51; S.R. 1999/310, art. 2(1)(b), Sch. 1 (with arts. 4, 14); S.R. 1999/371, art. 2(b), Sch. 1 (with arts. 4, 18); S.R. 1999/428, art. 2(b), Sch. 1 (with arts. 4, 16); S.R. 1999/472, art. 2(1)(a)(2), Sch. 1 (with arts. 20-22)
F22Words in s. 119 substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 25(b) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
(1)Regulations [F23made by the Treasury with the concurrence of the Department] may provide—
(a)for a voidable marriage which has been annulled, whether before or after the date when the regulations come into force, to be treated for the purposes of the provisions to which this subsection applies as if it had been a valid marriage which was terminated by divorce at the date of annulment;
(b)as to the circumstances in which, for the purposes of the enactments to which this section [F24applies, a marriage during the subsistence of which a party to it is at any time married to more than one person is to be treated as having, or as not having, the same consequences as any other marriage.]
(2)Subsection (1) above applies—
(a)to any enactment contained in Parts I to V or this Part of this Act; and
(b)to regulations under any such enactment.
Textual Amendments
F23Words in s. 120(1) inserted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 26 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
F24Words in s. 120(1)(b) substituted (14.2.1996) by S.I. 1995/3211 (N.I. 20), art. 1, 5, Sch. para. 4(2)
Modifications etc. (not altering text)
C3S. 120 applied (7.2.1994) by 1993 c. 49, s. 163(5); S.R. 1994/17, art. 2
(1)In Parts I to V above and this Part of this Act, unless the context otherwise requires—
[F25“additional Class 4 percentage” is to be construed in accordance with section 15(3ZA)(b) above;
“additional primary percentage” is to be construed in accordance with section 8(2)(b) above;]
[F26“Bank of England base rate” means—
the rate announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets, or
where an order under section 19 of the Bank of England Act 1998 is in force, any equivalent rate determined by the Treasury under that section;]
“beneficiary”, in relation to any benefit, means the person entitled to that benefit;
“benefit” means—
benefit under Parts II to V of this Act other than Old Cases payments;
as respects any period before 1st July 1992 but not before 6th April 1975, benefit under Part II of the 1975 Act; or
as respects any period before 6th April 1975, benefit under—
[F27“the benefits code” has the meaning given by section 63(1) of ITEPA 2003;]
“child” means a person under the age of 19 who would be treated as a child for the purposes of Part IX of this Act or such other person under that age as may be prescribed;
“claim” is to be construed in accordance with “claimant”;
“claimant”, in relation to benefit other than industrial injuries benefit, means a person who has claimed benefit;
“claimant”, in relation to industrial injuries benefit, means a person who has claimed industrial injuries benefit;
“contract of service” means any contract of service or apprenticeship whether written or oral and whether express or implied;
[F28“contribution-based jobseeker’s allowance” has the same meaning as in the Jobseekers (Northern Ireland) Order 1995;]
“current”, in relation to the lower and upper earnings limits [F29and primary and secondary thresholds] under section 5(1) above, means for the time being in force;
[F30“day of interruption of employment” has the meaning assigned by section 25A(1)(c) above;]
[F31“deferred” and “period of deferment”—
in relation to a Category A or Category B retirement pension, have the meanings given by section 55(3), and
in relation to a shared additional pension, have the meanings given by section 55C(3);]
“earner” and “earnings” are to be construed in accordance with sections 3, 4 and 112 above;
“employed earner” has the meaning assigned to it by section 2 above;
“employment” includes any trade, business, profession, office or vocation and “employed” has a corresponding meaning;
[F27“the employment income Parts of ITEPA 2003” means Parts 2 to 7 of that Act;]
“entitled”, in relation to any benefit, is to be construed in accordance with—
the provisions specifically relating to that benefit;
in the case of a benefit specified in section 20(1) above, section 21 above; and
sections 1 to 3 [F32of the Administration Act and Article 27 of the Social Security (Northern Ireland) Order 1998];
[F27“excluded employment” has the meaning given by section 63(4) of ITEPA 2003;]
[F33“first appointed year” means such tax year, no earlier than 2002-03, as may be appointed by order, and “second appointed year” means such subsequent tax year as may be so appointed;]
[F27“general earnings” has the meaning given by section 7 of ITEPA 2003 and accordingly sections 3 and 112 of this Act do not apply in relation to the word “earnings” when used in the expression “general earnings”;]
“government department” means, or as the case may require, includes, a Northern Ireland department;
“industrial injuries benefit” means benefit under Part V of this Act, other than under Schedule 8 to this Act;
F34. . .
“the Inland Revenue” means the Commissioners of Inland Revenue;
[F27“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;]
“late husband”, in relation to a woman who has been more than once married, means her last husband;
“long-term benefit” has the meaning assigned to it by section 20(2) above;
“loss of physical faculty” includes disfigurement whether or not accompanied by any loss of physical faculty;
[F35“lower earnings limit”, “upper earnings limit”[F36“primary threshold” and “secondary threshold”] are to be construed in accordance with subsection (1) of section 5 above, and references to the lower or upper earnings limit, or to [F36the primary or secondary] threshold, of a tax year are to whatever is (or was) for that year the limit or threshold in force under that subsection;]
[F37“main Class 4 percentage” is to be construed in accordance with section 15(3ZA) above;
“main primary percentage” is to be construed in accordance with section 8(2) above;]
“medical examination” includes bacteriological and radiographical tests and similar investigations and “medically examined” has a corresponding meaning;
“medical treatment” means medical, surgical or rehabilitative treatment (including any course or diet or other regimen), and references to a person receiving or submitting himself to medical treatment are to be construed accordingly;
“Old Cases payments” means payments under Part I of Schedule 8 to this Act;
[F38“PAYE settlement agreement” has the same meaning as in [F39Chapter 5 of Part 11 of ITEPA 2003] ;]
“payments by way of occupational or personal pension” means, in relation to a person, periodical payments which, in connection with the coming to an end of an employment of his, fall to be made to him-
out of money provided wholly or partly by the employer or under arrangements made by the employer;
out of money provided under an enactment or instrument having the force of law in any part of the United Kingdom or elsewhere;
under a personal pension scheme as defined in Article 2(2) of the 1986 Order;
under a contract or trust scheme approved under Chapter III of Part XIV of the M5Income and Corporation Taxes Act 1988; or
under a personal pension scheme approved under Chapter IV of that Part of that Act,
and such other payments as are prescribed;
[F40“pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995;]
“pneumoconiosis” means fibrosis of the lungs due to silica dust, asbestos dust, or other dust, and includes the condition of the lungs known as dust-reticulation;
“prescribe” means prescribe by regulations;
F41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“qualifying earnings factor” means an earnings factor equal to the lower earnings limit for the year in question multiplied by 52;
“relative” includes a person who is a relative by marriage and a person who would be a relative if some person born illegitimate had been born legitimate;
“relevant accident” means the accident in respect of which industrial injuries benefit is claimed or payable;
“relevant injury” means the injury in respect of which industrial injuries benefit is claimed or payable;
“relevant loss of faculty” means—
F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
in relation to industrial injuries benefit, the loss of faculty resulting from the relevant injury;
[F43“secondary percentage” is to be construed in accordance with section 9(2) above;]
“self-employed earner” has the meaning assigned to it by section 2 above;
“short-term benefit” has the meaning assigned to it by section 20(2) above;
“tax week” means one of the successive periods in a tax year beginning with the first day of that year and every seventh day thereafter, the last day of a tax year (or, in the case of a tax year ending in a leap year, the last two days) to be treated accordingly as a separate tax week;
“tax year” means the twelve months beginning with 6th April in any year, the expression “1978-79” meaning the tax year beginning with 6th April 1978, and any correspondingly framed reference to a pair of successive years being construed as a reference to the tax year beginning with 6th April in the earlier of them;
“trade or business” includes, in relation to a public or local authority, the exercise and performance of the powers and duties of that authority;
“trade union” means an association of employed earners;
“week”F44... means a period of 7 days beginning with Sunday.
[F45“working life” has the meaning given by paragraph 5(8) of Schedule 3 to this Act.]
(2)Regulations [F46made by the Treasury with the concurrence of the Department] may make provision modifying the meaning of “employment” for the purposes of any provision of Parts I to V and this Part of this Act.
(3)Provision may be made [F47by the Treasury by regulations made with the concurrence of the Department] as to the circumstances in which a person is to be treated as residing or not residing with another person for any of the purposes of Parts I to V and this Part of this Act and as to the circumstances in which persons are to be treated for any of those purposes as residing or not residing together.
(4)A person who is residing with his spouse shall be treated for the purposes of Parts I to V of this Act and this Part as entitled to any child benefit to which his spouse is entitled.
(5)Regulations may, for the purposes of any provision of those Parts under which the right to any benefit or increase of benefit depends on a person being or having been entitled to child benefit, make provision whereby a person is to be treated as if he were or had been so entitled or as if he were not or had not been so entitled.
(6)For the purposes of Parts I to V of this Act and this Part a person is “permanently incapable of self-support” if (but only if) he is incapable of supporting himself by reason of physical or mental infirmity and is likely to remain so incapable for the remainder of his life.
Textual Amendments
F25In s. 121(1) definitions of "additional Class 4 percentage" and "additional primary percentage" inserted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 31(2)
F26Words in s. 121(1) inserted (17.2.2005 for specified purposes) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255), art. 1(4), Sch. 9 para. 17(a)
F27Words in s. 121(1) inserted (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. 199(2) (with Sch. 7)
F28Words in s. 121(1) inserted (7.10.1996) by S.I. 1995/2705 (N.I. 15), art. 40(1), Sch. 2 para. 12; S.R. 1996/401, art. 2
F29Words in definition of "current" in s. 121(1) inserted (6.4.2000) by 1999 c. 30, s. 84, Sch. 12 para. 85(2); S.I. 1999/3420, art. 4(d)
F30Definition in s. 121(1) substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 30; S.R. 1994/450, art. 2(d), Sch. Pt. IV
F31Words in s. 121(1) substituted (17.2.2005 for specified purposes) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255), art. 1(4), Sch. 9 para. 17(b)
F32Words in definition in s. 121(1) substituted (5.7.1999, 6.9.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise prosp.) by S.I. 1998/1506 (N.I. 10), arts. 1(2), 78(1), Sch. 6 para. 52(a); S.R. 1999/310, art. 2(1)(b), Sch. 1 (with arts. 4, 14); S.R. 1999/371, art. 2(b), Sch. 1 (with arts. 4, 18); S.R. 1999/428, art. 2(b), Sch. 1 (with arts. 4, 16); S.R. 1999/472, art. 2(1)(a)(2), Sch. 1 (with arts. 20-22)
F33Definition of "first appointed year" in s. 121(1) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 33(3); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)
F34Definition in s. 121(1) repealed (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1)(2), Sch. 6 para. 52(b), Sch. 7; S.R. 1999/72, art. 2(b), Sch.
F35Words in s. 121(1) substituted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 52(c); S.R. 1999/72, art. 2(b), Sch.
F36Words in definition beginning with "lower earnings limit" in s. 121(1) substituted (6.4.2000) by 1999 c. 30, s. 84, Sch. 12 para. 85(3); S.I. 1999/3420, art. 4(d)
F37In s. 121(1) definitions of "main Class 4 percentage" and "main primary percentage" inserted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 31(3)
F38Words in s. 121(1) substituted (9.9.1998 for the purpose only of making regulations or orders and 6.4.1999 otherwise) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 52(d); S.R. 1998/312, art. 2(b), Sch. Pt. II
F39Words in s. 121(1) inserted (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. 199(3) (with Sch. 7)
F40Words in s. 121(1) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. III para. 9(a)
F41In s. 121(1) definition of "primary percentage" repealed (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 7, 8(2), Sch. 2
F42S. 121(1): para. (a) in definition of "relevant loss of faculty" repealed (3.11.2000 for specified purposes and 6.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 76, Sch. 10 Pt. IV; S.R. 2000/332, art. 2(3)(g)(4)(5)
F43In s. 121(1) definition of "secondary percentage" inserted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 31(4)
F44Words in s. 121(1) repealed (8.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(4)(e), Sch. 2 (with art. 3)
F45Words in s. 121(1) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 131(4)
F46Words in s. 121(2) inserted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 27(a) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
F47Words in s. 121(3) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 27(b) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
Marginal Citations