Social Security Act 1986

84 General interpretation. U.K.

(1) In this Act, unless the context otherwise requires,—

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• “average salary benefits” means benefits the rate or amount of which is calculated by reference to the average salary of a member of a pension scheme over the period of service on which the benefits are based;

• “the benefit Acts” means—

(a) the M1 Social Security Act 1973;

(b) [F2 the Social Security Acts 1975 to 1991];

(c) the M2 Industrial Injuries and Diseases (Old Cases) Act 1975;

(d) the M3 Child Benefit Act 1975;

• “contract of service” has the same meaning as in the M4 Social Security Act 1975;

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• “employed earner” has the same meaning as in the Social Security Act 1975;

• “employee” means a person gainfully employed in Great Britain either under a contract of service or in an office (including an elective office) with emoluments chargeable to income tax under Schedule E;

• “employer” means—

(a) in the case of an employed earner employed under a contract of service, his employer;

(b) in the case of an employed earner employed in an office with emoluments—

(i) such person as may be prescribed in relation to that office; or

(ii) if no person is prescribed, the government department, public authority or body of persons responsible for paying the emoluments of the office;

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• “Housing Revenue Account rebate”, in relation to a local authority in England and Wales, means a rent rebate for a tenant of a Housing Revenue Account dwelling of that authority;

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• “insurance company” has the meaning assigned to it by section 96(1) of the M5 Insurance Companies Act 1982;

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• “minimum contributions” shall be construed in accordance with Part I of this Act;

• “modifications” includes additions, omissions and amendments, and related expressions shall be construed accordingly;

• “money purchase benefits”, in relation to a member of a personal or occupational pension scheme or the widow or widower of a member of such a scheme, means benefits the rate or amount of which is calculated by reference to a payment or payments made by the member or by any other person in respect of the member and which are not average salary benefits;

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• “occupational pension scheme” has the same meaning as in section 66(1) of the M6 Social Security Pensions Act 1975;

• “personal pension scheme” means any scheme or arrangement which is comprised in one or more instruments or agreements and which has, or is capable of having, effect so as to provide benefits, in the form of pensions or otherwise, payable on death or retirement to or in respect of employed earners who have made arrangements with the trustees or managers of the scheme for them to become members of the scheme;

• “prescribed” means specified in or determined in accordance with regulations;

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• “protected rights” shall be construed in accordance with Schedule 1 to this Act;

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• “regulations” means regulations made by the Secretary of State under this Act;

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• “tax-exemption” and “tax-approval” mean respectively exemption from tax and approval of the Inland Revenue in either case under any such provision of the Income Tax Acts as may be prescribed;

• “tax year” means the 12 months beginning with 6th April in any year;

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(2) Expressions used in Part I of this Act and in the M7 Social Security Pensions Act 1975 have the same meanings in that Part as they have in that Act.

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(4) In this Act—

(a) references to the United Kingdom include references to the territorial waters of the United Kingdom; and

(b) references to Great Britain include references to the territorial waters of the United Kingdom adjacent to Great Britain.

Textual Amendments

F1 The following sections and schedules are repealed (1.7.1992) by the Social Security (Consequential Provisions) Act 1992 (c. 6) on consolidation: Ss. 18–29, 30(1)–(9)(11), 31–36, 37(1), 38, 40–51, 52(3)–(10), 53, 54(2), 55; words in s. 56(2)(a); ss. 56(2)(b)(3)(b)(4)–(4B), 58; words in s. 61(1)(3)–(5); s. 61(7)–(9); words in s. 61(10); ss. 62–69, 70(1), 73, 74, 79(3)(4); words in s. 80(1); ss. 81, 83(2)(3)(b)–(e); words in s. 83(5); words in s. 84(1); ss. 84(3), 85(1)(a)–(c)(f)(3)(c)(d)(4); words in s. 85(5); s. 85(7); words in s. 85(8)(9)–(12); Sch. 3 except para. 17; Sch.4; Sch. 5 paras 2–20 and Pt. II paras (b)(c); Sch. 6; Sch. 7; Sch. 8 paras 1–3, 5–7; Sch. 10 paras 10, 34, 40, 48, 54, 62–67, 68(2), 69, 70, 72, 74, 77, 83–88, 90–92, 95, 97–100, 103(a)(b), 104–107, 108(a)

F2 Words in s. 84(1) substituted (12.2.1991) by Statutory Sick Pay Act 1991 (c. 3, SIF 113:1), s. 3(1)(e)

F3 Definition repealed (11.4.1988) by Social Security Act 1988 (c. 7), Sch. 5

Marginal Citations

M1 1973 c. 38.

M2 1975 c. 16.

M3 1975 c. 61.

M4 1975 c. 14.

M5 1982 c. 50.

M6 1975 c. 60.

M7 1975 c. 60.