Social Security Administration Act 1992

163 General financial arrangements U.K.

(1) There shall be paid out of the National Insurance Fund—

[F1 (za) state pension and lump sums under Part 1 of the Pensions Act 2014;]

[F2 (zb) bereavement support payment under section 30 of the Pensions Act 2014;]

(a) benefit under Part II of the Contributions and Benefits Act;

(b) guardian's allowance;

(c) Christmas bonus if the relevant qualifying benefit is payable out of that Fund;

[F3 (d) any sum which, under regulations relating to statutory sick pay, statutory maternity pay, statutory adoption pay [F4 , [F5 statutory paternity pay]] [F6 , statutory shared parental pay [F7 , statutory parental bereavement pay or statutory neonatal care pay]], falls to be paid by or on behalf of the Inland Revenue or to be set off against sums payable to the Inland Revenue otherwise than on account of contributions;]

F8 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) There shall be paid out of money provided by Parliament—

(a) any administrative expenses of the Secretary of State or other government department in carrying into effect the Contributions and Benefits Act [F9 , Part 1 of the Pensions Act 2014] [F10 , section 30 of that Act] or this Act;

[F11 (aa) any administrative expenses of the Secretary of State in supplying information about benefits under Part II of that Act in accordance with regulations under section 23 of the Welfare Reform and Pensions Act 1999;]

(b) benefit under Part III of [F12 the Contributions and Benefits Act], other than guardian's allowance;

(c) benefit under Part V of that Act;

(d) any sums payable by way of the following—

(i) income support;

F13 (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F13 (iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iv) rate rebate subsidy;

(v) rent rebate subsidy;

(vi) rent allowance subsidy;

(vii) [F14 council tax benefit subsidy];

(e) payments by the Secretary of State into the social fund under section 167(3) below;

(f) child benefit;

(g) Christmas bonus if the relevant qualifying benefit is payable out of such money;

(h) any sums falling to be paid by the Secretary of State [F15 or the Inland Revenue] under or by virtue of this Act by way of travelling expenses;

(i) F16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

except in so far as they may be required by any enactment to be paid or borne in some other way.

(3) The administrative expenses referred to in subsection (2)(a) above include those in connection with any inquiry [F17 undertaken—

(a) on behalf of the Inland Revenue with a view to obtaining statistic relating to the operation of Part I of the Contributions and Benefits Act, and

(b) on behalf of the Secretary of State with a view to obtaining statistics relating to the operation of Parts II to VI and XI of that Act [F18 or Part 1 of the Pensions Act 2014][F19 or section 30 of that Act].]

(4) Any sums required by [F20 any person] for the purpose of paying any secondary Class 1 contributions [F21 , or any Class 1A [F22 or 1B] contributions,] which are payable by him in respect of an earner in consequence of the earner's employment in an office of which the emoluments are payable out of the Consolidated Fund shall be paid out of that Fund.

(5) Any expenditure in respect of the payment of interest or repayment supplements under or by virtue of paragraph 6 [F23 or 7B] of Schedule 1 to the Contributions and Benefits Act or paragraph 6 of Schedule 2 to that Act shall be defrayed out of the National Insurance Fund in accordance with any directions given by the Treasury.

Textual Amendments

F1 S. 163(1)(za) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 23(2)

F2 S. 163(1)(zb) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 31(2); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

F3 S. 163(1)(d) substituted (8.12.2002) by Employment Act 2002 (c. 22), ss. 6(1), 55(2); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2

F4 Words in s. 163(1)(d) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 27; S.I. 2010/495, art. 4(d)

F5 Words in s. 163(1)(d) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 27(a); S.I. 2014/1640, art. 7(k) (with art. 16)

F6 Words in s. 163(1)(d) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 18; S.I. 2020/45, reg. 2

F7 Words in s. 163(1)(d) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 18; S.I. 2025/41, reg. 2

F8 S. 163(1)(e) omitted (6.10.1997) by virtue of Social Security (Recovery of Benefits) Act 1997 (c. 27), s. 34(2), Sch. 3 para. 6, Sch. 4; S.I. 1997/2085, art. 2(2)

F9 Words in s. 163(2)(a) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 23(3)

F10 Words in s. 163(2)(a) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 31(3); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

F11 S. 163(2)(aa) inserted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 26(a); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

F12 Words in s. 163(2)(b) substituted (1.12.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 12 para. 26(b); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

F13 S. 163(2)(d)(ii)(iii) 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)

F14 Words in s. 163(2)(d)(vii) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 22 (with S.I. 1993/232, art. 2).

F15 Words in s. 163(2)(h) inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 29(b); S.I. 1999/527, art. 2(b), Sch. 2

F16 S. 163(2)(i) omitted (6.10.1997) by virtue of Social Security (Recovery of Benefits) Act 1997 (c. 27), s. 34(2), Sch. 3 para. 6, Sch. 4; S.I. 1997/2085, art. 2(2)

F17 Words in s. 163(3) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 53; S.I. 1999/527, art. 2(b), Sch. 2

F18 Words in s. 163(3)(b) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 23(4)

F19 Words in s. 163(3)(b) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 31(4); S.I. 2017/297, art. 3(2) (with arts. 4, 5)

F20 Words in s. 163(4) substituted (with retrospective effect) by Social Security Act 1998 (c. 14), s. 66(1)(a)

F21 Words in s. 163(4) substituted (with retrospective effect) by Social Security Act 1998 (c. 14), s. 66(1)(b)

F22 Words in s. 163(4) added (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 100(1); S.I. 1998/2209, art. 2(c), Sch. Pt. III

F23 Words in s. 163(5) inserted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 100(2); S.I. 1999/526, art. 2(3)